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INDONESIA
Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 378 Documents
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Pengaruh Kualitas Produk dan Brand Ambassador terhadap Minat Beli Glad2Glow di Kota Palembang Della Natalia Sondakh; Valentinus Heru Gunawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1926

Abstract

The increasingly competitive skincare industry competition in Indonesia motivates every company to advance product quality and utilize brand ambassador as a marketing tactic to attract consumers' buying interest. Glad2Glow is one of the most popular skincare brands in Indonesia and regularly uses the ambassador brand to improve its brand image. This research aims to analyze the effect of product quality and brand ambassador on Glad2Glow's purchase interest in Palembang City. This study used a quantitative approach with purposive sampling techniques. Primary data were obtained through questionnaires and analyzed using a partial statistical test (test). Research results show that product quality has a significant effect on purchasing interest, while brand ambassadors do not have a positive and significant effect. This finding shows that product quality has a greater role in increasing purchasing interest than the role of brand ambassador. Abstrak  Kompetisi industri skincare di Indonesia yang semakin kompetitif memotivasi setiap perusahaan untuk memajukan kualitas produk serta memanfaatkan brand ambassador sebagai taktik pemasaran guna menarik minat beli konsumen. Glad2Glow merupakan salah satu merek skincare yang cukup terkenal di Indonesia dan giat menggunakan brand ambasador untuk meningkatkan citra mereknya. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan brand ambassador terhadap minat beli Glad2Glow di Kota Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data primer diperoleh melalui kuesioner dan dianalisis menggunakan uji statistik parsial (uji t). Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh signifikan terhadap minat beli, sedangkan brand ambassador tidak berpengaruh positif dan signifikan. Temuan ini menunjukkan bahwa kualitas produk memiliki peran lebih besar dalam meningkatkan minat beli dibandingkan peran brand ambassador.
Analysis of Budget Realization Reports in Assessing the Effectiveness and Efficiency of the Financial Performance of the Padangsidimpuan City Government Badriah Daulay; Galih Supraja; Junawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1932

Abstract

This study aims to analyze the effectiveness and efficiency of the financial performance of the Padangsidimpuan City Government based on the Budget Realization Report (LRA) for the 2021–2024 period. The problem discussed in this study is the realization of fluctuating regional revenues and expenditures, which affects the stability of fiscal performance in achieving development goals. This study uses a descriptive quantitative method using an analysis of the ratio of effectiveness and efficiency in accordance with the Regulation of the Minister of Home Affairs No. 79 of 2018. The results show that financial performance in terms of effectiveness is categorized as effective, with an average ratio of above 90%, although it has decreased to a fairly effective level in 2023. Meanwhile, efficiency performance remained inefficient to inefficient, with ratios approaching or exceeding 100% in 2022 and 2023, implying that realized expenses were greater than revenue. These findings show that although the government has achieved satisfactory revenue realization, expenditure control has not been optimal. The study concludes that increasing regional revenue sources and implementing performance-based budgeting are important strategies to improve the effectiveness and efficiency of regional financial management.
The Effectiveness of Cross-Sector Coordination in the Implementation of the Integrated Utility Network Policy of Medan City Fadli Azhari; Cut Nuraini; Abdi Sugiarto
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1933

Abstract

The Integrated Utility Network Facility (SJUT) is a strategic urban policy to reorganize utility infrastructure, improve road-work safety, and enhance urban aesthetics. Yet, its implementation strongly depends on cross-sector coordination involving local government, state-/region-owned enterprises, telecommunication operators, and private partners. This study assesses the effectiveness of cross-sector coordination in Medan's SJUT implementation, identifies key barriers, and proposes coordination-strengthening strategies based on polycentric governance and an integrated utility GIS. A sequential explanatory mixed-methods design was used: a survey (n=100) of stakeholders and corridor users followed by in-depth interviews and policy document review. Findings indicate moderate perceived coordination effectiveness (mean 3.47; SD 0.92), with notable weaknesses in policy awareness/socialization and data-sharing mechanisms. Pearson correlation shows a very strong relationship between coordination and implementation effectiveness (r=0.92; p<0.01). Qualitative evidence highlights three critical issues: the absence of a shared utility map, sectoral ego, and unclear partnership governance (KSO), leading to delays and limited implementation scope. The study recommends establishing a permanent coordination forum, standardizing utility data, and developing an integrated utility GIS as prerequisites for holistic SJUT integration.
Analysis of the Implementation of the Rights of Patients with Mental Disorders to Access Health Services in HospitalsProf. Dr. Muhammad Ildrem North Sumatra Farhan; Muhammad Arif Sahlepi; Irsyam Risdawati
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1934

Abstract

The rights of patients with mental disorders are an integral part of efforts to provide fair and equitable health services. In this context, hospitals as health institutions have a responsibility to ensure that patients with mental disorders get their rights, including access to quality health services. This research focuses on the implementation of the rights of patients with mental disorders in obtaining access to health services at Prof. Dr. Muhammad Ildrem Hospital, North Sumatra. The main focus of this study is to evaluate the extent to which the rights of patients with mental disorders are guaranteed and fulfilled in the hospital service system. This study uses a qualitative approach with a descriptive type of research. Data was collected through in-depth interviews with relevant parties, such as medical personnel, patients with mental disorders, and hospital managers. In addition, direct observation of health service practices in hospitals is also carried out to get a more complete picture of the implementation of patient rights. This study aims to analyze the extent of the implementation of the rights of patients with mental disorders at Prof. Dr. Muhammad Ildrem Hospital. and to find out the factors that affect patients' access to health services, as well as to identify obstacles and challenges faced in the implementation of patients' rights. The results of the study show that although there are policies that support the protection of the rights of patients with mental disorders, their implementation in the field still faces various challenges. Some of the factors that affect access to health services for patients with mental disorders include social stigma against mental disorders, limited facilities and trained human resources, and lack of adequate understanding from some medical workers regarding the rights of patients with mental disorders. Conclusion of this study The implementation of the rights of patients with mental disorders at Prof. Dr. Muhammad Ildrem Hospital still needs to be improved, especially in terms of fulfilling access to health services in accordance with their rights. Social stigma and limited resources are the main obstacles that need to be overcome. 
Arrangement of Coastal Slums in Pagurawan Village, Batu Bara Regency Gunawan Sinaga; Cut Nuraini; Abdi Sugiarto
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1936

Abstract

This study examines the existing conditions of a coastal informal settlement in Pagurawan, Batu Bara Regency, with emphasis on housing quality, basic infrastructure, and environmental sanitation, and formulates an appropriate, context-sensitive upgrading strategy for a fishermen community. A qualitative case-study design was used, combining field observations, document review, and community/stakeholder inputs. The findings indicate multiple, interacting drivers of deprivation: limited access to safe water and sanitation, inadequate drainage and solid waste services, high exposure to coastal hazards (tidal flooding and abrasion), insecure tenure, and constrained household livelihoods. Building on recent evidence from community-based sanitation and slum-upgrading practices in Batu Bara and North Sumatra, the paper proposes a staged upgrading framework: rapid WASH improvements and waste management, climate-adaptive access infrastructure, incremental tenure arrangements, ecosystem-based coastal protection, and livelihood strengthening through cooperative-based value addition. The proposed strategy highlights the need for collaborative governance that aligns municipal programs, community organizations, and private/CSR support to ensure both technical suitability and long-term operation.
Revitalization of the Deli River Landscape as a Public Space and Identity Medan City Henry Paulus Lumbangaol; Cut Nuraini; Abdiyanto
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1937

Abstract

Urban river revitalization has become an important approach in strengthening public spaces and urban identity. The Deli River, as a major landscape element of Medan City, possesses significant social, historical, and cultural potential; however, its function as a public space has not been optimally developed. This study aims to analyze the revitalization of the Deli River landscape as a public space and its implications for the formation of Medan's urban identity. A mixed-methods approach was employed, combining descriptive quantitative analysis and qualitative analysis using a SWOT framework. Quantitative data were collected through questionnaires distributed to 100 respondents who actively use the riverfront area, while qualitative data were obtained through field observations, brief interviews, and documentation. The results indicate that the Deli River area still functions as an active social space, as reflected by the high intensity of social interactions among users. However, the quality of physical revitalization remains uneven, characterized by limited accessibility, poor environmental cleanliness, and unequal distribution of supporting facilities. In addition, cultural activities along the riverfront are sporadic and lack continuity. The SWOT analysis suggests that successful revitalization of the Deli River requires an integrated approach that combines physical improvement, strengthening of social functions, and community-based cultural development. This study contributes to the discourse on urban river revitalization by highlighting the importance of integrating social, physical, and cultural dimensions in shaping public spaces and urban identity.
The Influence of Workload, Work Stress and Employee Voice on Performance Assessment with Work Motivation as Intervening at PT Pelabuhan Indonesia (Persero) Regional 1 Dumai Ikazurry Mutia; M. Chaerul Rizky; Sri Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1938

Abstract

This study aims to analyze the influence of Workload, Work Stress, and Employee Voice on Performance Assessment with Work Motivation as an intervening variable in PT Pelabuhan Indonesia (Persero) Regional 1 Dumai. The port industry has operational characteristics with a high level of complexity, so effective human resource management is the key to the success of the organization in providing optimal port services. This study uses a quantitative approach with a survey method using questionnaires as a data collection instrument. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through the SmartPLS application to test the direct and indirect relationships between the research variables. The results of the study showed that all ten hypotheses proposed were accepted and proven to be statistically significant. Workload has a positive and significant effect on Work Motivation and Employee Performance Assessment. Employee Voice has been proven to have a positive and significant effect on Work Motivation with the highest level of significance, as well as a significant effect on Performance Assessment. Work Motivation has a positive and significant effect on Performance Assessment with the greatest power of influence. Work Stress has a positive and significant effect on Work Motivation and Performance Assessment. Mediation effect testing proves that Work Motivation plays a significant role as an intervening variable that connects Workload, Employee Voice, and Work Stress with Performance Appraisal.
The Effect of Role Conflict and Work Stress on Employee Performance with Organizational Citizenship Behavior as a Moderating Variable in Bank Indonesiarepresentative Office of North Sumatera Province Ita Pebriquartina Sirait; Mesra B
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1939

Abstract

This study aims to examine the influence of role conflict and work stress on employee performance, with Organizational Citizenship Behavior (OCB) as a moderating variable at the Bank Indonesia Representative Office in North Sumatra Province. This study used a quantitative approach through Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 software. The study sample included all employees working at the Bank Indonesia Representative Office in North Sumatra Province. The results showed that role conflict and work stress had a negative and significant influence on employee performance, while OCB had a positive and significant influence. The moderating effect of OCB on the relationship between role conflict and work stress on employee performance was also proven significant, with the first moderation strengthening the relationship, while the second moderation weakening the effect of the independent variable on performance. This study provides theoretical contributions regarding the importance of OCB as a moderating variable, as well as practical implications for management in controlling role conflict, managing work stress, and enhancing OCB behavior to encourage improved employee performance.
The Effect Of Rewards and Competence On Employee Performance with Punishment as an Intervening Variable in West Sumatra Regional Office of BPJS Ketenagakerjaan Age Hidayat; Kiki Farida Ferine; M. Isa Indrawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1941

Abstract

This study aims to analyze the effect of reward and competence on employee performance , with punishment as an intervening variable at West Sumatra Regional Office of BPJS Ketenagakerjaan.This research employs a quantitative approach using a survey method. The population consists of all employees of West Sumatra Regional Office of BPJS Ketenagakerjaan, with a total sample of 109 employees , selected using a census sampling technique . Data were collected through questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that reward and competence have a positive and significant effect on employee performance . Furthermore, reward and competence also have a positive and significant effect on punishment , and punishment has a positive and significant effect on employee performance . The indirect effect analysis shows that punishment mediates the relationship between reward and competence and employee performance . Therefore, it can be concluded that improving employee performance can be achieved through appropriate reward systems, enhanced employee competence, and the effective and proportional implementation of punishment.
The Effect Of Motivation and Work Discipline On Job Satisfaction with Compensation as an Intervening Variable in BPJS Ketenagakerjaan West Sumatra Region Danil Ramdani; Kiki Farida Ferine; M. Isa Indrawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1942

Abstract

This study aims to examine the effect of motivation and work discipline on job satisfaction with compensation as an intervening variable at BPJS Ketenagakerjaan West Sumatra Region.. This research employs a quantitative approach using a survey method. The research sample consists of 109 employees selected through a saturated sampling technique. Data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results indicate that motivation and work discipline have a positive and significant effect on job satisfaction. Furthermore, motivation and work discipline also have a positive and significant effect on compensation. Compensation has a positive and significant effect on job satisfaction and is proven to mediate the relationship between motivation, work discipline, and job satisfaction. Therefore, improving employee motivation and work discipline supported by a fair and appropriate compensation system can enhance job satisfaction among employees of BPJS Ketenagakerjaan Solok.

Page 33 of 38 | Total Record : 378

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