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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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The Effect Of Leadership Style, Human Resources Quality and Organizational Citizenship Behavior (OCB) on Organizational Commitment In Communication Mediation at BPJS Ketenagakerjaan Nias Gunungsitoli & North Medan Dedita Vicky Tarigan; Kiki Farida Ferine
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.v4i2.1943

Abstract

This study aims to analyze the effect of leadership style, human resource quality, and organizational citizenship behavior (OCB) on organizational commitment with communication as a mediating variable at BPJS Employment Nias Gunung Sitoli and Medan Utara. This research employs a quantitative approach using a survey method. The research sample consists of 100 employees selected through a saturated sampling technique. Data were collected using questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that leadership style and communication have a positive and significant effect on organizational commitment. Human resource quality and OCB do not have a direct effect on organizational commitment. However, human resource quality and OCB have a positive and significant effect on communication. Furthermore, communication is proven to mediate the effect of human resource quality on organizational commitment, but it does not mediate the effect of leadership style and OCB on organizational commitment. The findings of this study are expected to provide managerial implications for improving organizational commitment through strengthening leadership style, human resource quality, and effective communication.
The Effect of Work and Personal Life Integration on Employee Performance with Work Stress as an Intervening Variable at the Binjai City Manpower, Industry, and Trade Office Dermawaty Br. Sihombing; Hernawaty; Erwansyah
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.v4i2.1944

Abstract

The increasing integration of work and personal life in the modern technology-based work environment has presented both opportunities and challenges for employee performance, especially in public sector organizations. While work-life integration offers flexibility, it also has the potential to increase work stress due to the blurring of role boundaries between work and personal life. This study aims to analyze the influence of work-life integration on the performance of employees with work stress as an intervening variable at the Binjai City Manpower, Industry, and Trade Office. This study uses an associative quantitative research design involving 36 civil servants selected through purposive sampling techniques. Data was collected using a structured questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the SmartPLS 3.3.3 application. The results show that work-life integration has a positive and significant effect on employee performance, which indicates that effective integration can improve productivity, focus, and work quality. In addition, work-life integration also has a positive effect on work stress, suggesting that increased role integration can trigger psychological distress when role boundaries are unclear. Work stress has also been shown to have a positive but relatively small effect on employee performance, which indicates the presence of eustress that can encourage motivation and work alertness. Furthermore, work stress has been shown to partially mediate the relationship between work-life integration and employee performance. These findings confirm that while work-life integration is important in improving employee performance, its implementation needs to be accompanied by an effective stress management strategy to maintain the sustainability of employee welfare and achieve optimal organizational performance in public sector institutions.
The Influence Of Leadership, Organizational Commitment and Work Discipline on Organizational Citizenship Behavior (OCB) at PT Harfarindo Utama Hasana Dina Indravi Pratiwi; M. Chaerul Rizky; Halimatussa'diah
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.v4i2.1945

Abstract

Employee Organizational Citizenship Behavior (OCB) is an important asset for the company because it reflects a voluntary attitude in supporting organizational performance and effectiveness. This study aims to determine the influence of leadership, organizational commitment, and work discipline on Organizational Citizenship Behavior (OCB) in employees of PT Harfarindo Utama Hasana. This type of research is associative quantitative. The population in this study is all employees of the production department of PT Harfarindo Utama Hasana, with a total sample of 49 people taken using the saturated sampling technique, because all members of the population are used as samples. The data collection technique was carried out through the distribution of questionnaires, and the data was analyzed using multiple linear regression analysis with the help of SPSS software version 29. The results of the study showed that partially, leadership variables did not have a significant effect on OCB, while organizational commitment had a negative and significant effect, as well as work discipline had a positive and significant effect on OCB. Simultaneously, all three variables (leadership, organizational commitment, and work discipline) had a significant effect on OCB, with a contribution of 35.3%, while the rest were influenced by other factors outside of this study. These findings show the importance of the role of work discipline in shaping the extra behavior of employee roles in the organizational environment
The Influence of the Effectiveness of the Whistleblowing System, the Implementation  of Good Corporate Governance, and the Role of Internal Audit on the Prevention  of Fraud in the Procurement of Goods and Services at PT. BRI (Persero) Tbk Doni Molana; M. Irsan Nasution; Renny Maisyarah
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.v4i2.1946

Abstract

This study aims to analyze the influence of the effectiveness of the whistleblowing system, the implementation of Good Corporate Governance (GCG), and the role of internal audit on fraud prevention in the procurement of goods and services at PT. Bank Rakyat Indonesia (Persero) Tbk. Fraud in the procurement of goods and services is one of the significant risks that can harm the company, both in terms of finance and reputation, so an effective internal control system is needed. This study uses a quantitative approach with a survey method. Primary data was obtained through the distribution of questionnaires to 100 employees related to procurement functions, internal audits, and internal control at PT. BRI (Persero) Tbk. The data analysis technique used is multiple linear regression analysis to test the influence of each independent variable on the dependent variable. The results of the study show that the effectiveness of the whistleblowing system, the implementation of Good Corporate Governance, and the role of internal audit have a positive and significant effect on the prevention of fraud in the procurement of goods and services. Simultaneously, these three variables contribute to increasing fraud prevention efforts within PT. BRI (Persero) Tbk. This research makes a practical contribution to management in strengthening the internal control system and becomes a reference for future research related to fraud prevention in the banking sector.
The Effect Of Employee Relations and Motivation on Employee Job Satisfaction with Workvariables as Intervention Environmentat The Regional Bpjs Employment West Sumatra Emil Febrianto; Kiki Farida Ferine; Elfitra Desy Surya
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.v4i2.1947

Abstract

This study aims to analyze the influence of employee relationships and motivation on employee job satisfaction with the work environment as an intervening variable at BPJS Ketenagakerjaan in the West Sumatra Region. This study uses an associative quantitative approach with a sample of 100 employees from BPJS Ketenagakerjaan offices located in Solok, Bukittinggi, and Padang. The sampling technique used in this study is saturated sampling, where the entire population is used as the research sample. Data were collected through questionnaires. The data analysis method used in this study is Structural Equation Modeling (SEM) with Partial Least Square (PLS) through SmartPLS software. The results of this study are expected to provide information regarding the influence of employee relationships and motivation on job satisfaction, as well as test the mediating role of the work environment on this relationship. This research contributes to the development of human resource management, particularly in creating a conducive work environment and increasing job satisfaction within public service institutions.
The Effect of Digital-Based Training on Employee Loyalty with Job Satisfaction as an Intervening Variable at the Sidikalang Sub-district Office, Dairi Regency Fahreja S. Anjas Ujung; Abdi Sugiarto; Hernawaty
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.v4i2.1948

Abstract

The rapid development of digital technology has encouraged public sector organizations to adopt digital-based training as a strategic instrument in improving the quality of human resources. In addition to playing a role in improving employee competence, digital-based training is also expected to be able to influence employee attitudes, especially job satisfaction and employee loyalty. This study aims to analyze the effect of digital-based training on employee loyalty with job satisfaction as an intervening variable at the Sidikalang District Office, Dairi Regency. This study uses an associative quantitative research design. The research population includes all employees of the Sidikalang District Office which totals 47 people. Using census techniques (saturated sampling), as many as 40 employees were designated as research respondents. Data was collected through a structured questionnaire and analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software version 3.3.3. The results of the study show that digital-based training has a positive and significant effect on employee loyalty, which indicates that an effective digital training program is able to directly strengthen employee commitment and attachment to the organization. In addition, digital-based training has also been proven to have a positive and significant effect on job satisfaction, which shows that flexibility, ease of access, and suitability of training materials with job needs can increase employees' positive perception of their work. However, job satisfaction does not have a significant effect on employee loyalty. Furthermore, job satisfaction has also not been shown to mediate the relationship between digital-based training and employee loyalty, suggesting that the influence of digital-based training on employee loyalty is directly dominant. The findings of this study indicate that in public sector organizations, employee loyalty can be directly increased through the design and implementation of effective digital-based training programs without having to rely on job satisfaction as an intervening mechanism. This research makes a theoretical and practical contribution to the development of human resource management by emphasizing the strategic role of digital-based training in strengthening employee loyalty to local government institutions.
The Effect Of Rewards and Punishment on Employee Performance with Organizational Commitment as an Intervening Variableat The Representative Office Of Bank Indonesia Province North Sumatra Fanal Nainggolan; M. Isa Indrawan; Kiki Farida Ferine
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.v4i2.1949

Abstract

This study aims to investigate how rewards and punishments affect employee performance, with organizational commitment acting as a mediating factor, at the Bank Indonesia Representative Office located in North Sumatra Province. A quantitative method was employed, employing Structural Equation Modeling (SEM) facilitated by SmartPLS 3.0 software. Participants in this study were employees working at the Bank Indonesia Representative Office in North Sumatra Province, and information was collected through a questionnaire that has been validated for reliability and accuracy. The findings indicate that organizational commitment has a positive effect on employee performance. Furthermore, both rewards and punishments directly enhance employee performance and organizational commitment. Indirectly, rewards and punishments also influence employee performance by increasing organizational commitment, thus confirming the mediating function of organizational commitment. These results imply that implementing a fair and appropriate reward and punishment system can improve employee performance both directly and by strengthening their commitment to the organization. The findings of this study have significant implications for human resource management, particularly regarding reward and punishment strategies to optimize performance while fostering organizational commitment.
The Effect of Training, Competence and Loyalty on Employee Performance with Employee Engagement as a Moderation Variable in PT Pelindo Multi Terminal Farid Chairmawan; M. Chaerul Rizky; Kholilul Kholik
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.v4i2.1950

Abstract

This study aims to analyze the influence of training, competence, and loyalty on employee performance with employee engagement as a moderation variable at PT Pelindo Multi Terminal Branch Belawan. This study uses a quantitative approach with a causal associative research method to test the cause-effect relationship between variables. The research population is all employees of PT Pelindo Multi Terminal Branch Belawan which totals 40 people, with the sample determination technique used is the census technique (saturated sampling). Data was collected through a questionnaire with a Likert scale that has been tested for validity and reliability. The data analysis technique used Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software version 4.0 to test the measurement model (outer model) and structural model (inner model), as well as to analyze the effect of employee engagement moderation on the relationship between independent and dependent variables. The results show that training and competencies have a positive and significant effect on employee performance, with competence as the most dominant factor. However, loyalty and employee engagement also do not have a significant effect on employee performance. For the moderation relationship, the employee engagement variable was not shown to moderate the relationship between employee competence and performance, nor did it moderate the relationship between employee loyalty and performance, nor did it moderate the relationship between training and employee performance. The research model has an R² value of 0.739 which shows that the variables of training, competence, loyalty, and employee engagement are able to explain 73.9% of the variation in employee performance, with a Q² value of 0.739 which indicates excellent predictive relevance.
The Effect of Digital Leadership Style and Employee Well-Being on Employee Performance with Job Satisfaction as an Intervening Variable at the Food Security and Agriculture Office of Binjai City Florentina Boangmanalu; Kiki Farida Ferine; 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.v4i2.1953

Abstract

The increasing integration of digital technology in public-sector organizations has emphasized the importance of digital leadership and employee welfare in improving organizational outcomes. This study aims to examine the effects of digital leadership style and employee welfare on employee performance, with job satisfaction serving as an intervening variable, at the Food Security and Agriculture Office of Binjai City. This research employed a quantitative associative design to analyze both direct and indirect relationships among the variables. The research population consisted of all 40 employees of the institution, and a saturated sampling (census) technique was applied, involving all employees as respondents. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS version 3.3.3. The results reveal that digital leadership style has a positive and significant effect on job satisfaction, indicating that leadership practices oriented toward digital adaptation, communication, and technology utilization enhance employees’ satisfaction levels. Employee welfare is also found to have a positive and significant effect on job satisfaction, highlighting the importance of adequate compensation, social security, and work facilities in shaping positive employee attitudes. However, digital leadership style does not have a significant direct effect on employee performance. In contrast, employee welfare shows a strong and significant direct influence on employee performance, demonstrating that welfare fulfillment is a dominant factor in improving productivity and work outcomes. Furthermore, job satisfaction does not have a significant effect on employee performance and does not mediate the relationship between digital leadership style and employee performance, nor between employee welfare and employee performance
The Effect of Adaptive Supervision, Employee Competence and Organizational Commitment on Employee Performance through Work Discipline as an Intervening Variable at the Binjai City Secretariat Office Ghaly Abacha Ginting; Sri Rahayu; 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.v4i2.1954

Abstract

This study aims to examine the influence of adaptive supervision, employee competence, and organizational commitment on employee performance with work discipline as an intervening variable at the Binjai City Regional Secretariat Office. The study used a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through the SmartPLS 3.0 application to analyze the data collected from the employees. The results of the measurement model evaluation showed that the entire construct met the criteria of convergent validity, discriminant validity, and reliability, as indicated by the values of outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach's Alpha which were above the required limits. The results of the structural model evaluation showed a strong clear power of the model, with an adjusted R-square value of 0.783 for work discipline and 0.842 for employee performance. The results of the hypothesis test revealed that organizational commitment has a positive and significant effect on work discipline and employee performance. In addition, work discipline has been shown to mediate the relationship between organizational commitment and employee performance. In contrast, adaptive supervision and employee competence do not show a significant direct or indirect influence on employee performance through work discipline. Work discipline also does not have a significant direct effect on employee performance. Overall, these findings show that organizational commitment is the most dominant factor in improving employee performance, so strengthening employee loyalty and attachment to the organization is an important aspect in encouraging sustainable performance improvement in the public sector.

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