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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 Compensation and Work Environment On Employee Job Satisfaction with Organizational Commitment as an Intervening Variable  at the  Bank Indonesia Pematang Siantar  Representative Office Gomgom S. G. Sirait; 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.v4i2.1955

Abstract

This study aims to analyze how compensation and work environment influence employee job satisfaction, with organizational commitment acting as a mediating factor at the Bank Indonesia Representative Office in Pematangsiantar. A quantitative method was employed, employing Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 software. The sample for this study consisted of all employees at the Bank Indonesia Representative Office in Pematangsiantar, selected through purposive sampling. The results indicate that organizational commitment has a positive and significant impact on employee job satisfaction, while compensation does not have a significant direct effect on job satisfaction. Furthermore, both compensation and work environment exhibit positive and significant impacts on organizational commitment. The work environment also has a positive and significant impact on employee job satisfaction. However, organizational commitment does not effectively mediate the relationship between compensation or work environment and job satisfaction. Considering these findings, it is recommended that management focus on enhancing organizational commitment and fostering a pleasant and supportive work environment to enhance employee job satisfaction, while providing fair compensation to strengthen employee bonds with the organization.
The Effect Of Work Stress and Organizational Culture on Work Performance with Organizational Commitment as an Intervening Variable in BPJS Employment in Sumbagsel Intriana Veronika Yulandri; 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.v4i2.1956

Abstract

This study aims to examine the influence of work stress and organizational culture on work performance, with organizational commitment as an intervening variable, at BPJS Ketenagakerjaan in South Sumatra. This study used a quantitative approach with a survey method. The sample consisted of 70 employees, selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results of the study indicate that organizational culture has a positive and significant influence on organizational commitment and job performance. Organizational commitment also has a positive and significant influence on job performance. Conversely, job stress has a negative and significant influence on organizational commitment and job performance. Furthermore, the indirect effect analysis shows that organizational commitment mediates the relationship between organizational culture and job stress on job performance. Therefore, strengthening organizational culture and managing job stress effectively are crucial to improving employee organizational commitment and job performance.
The Effect of a Hybrid Work Environment on Employee Performance with Motivation as a Moderating Variable at the Department of Manpower, Cooperatives, and Micro, Small, and Medium Enterprises of Serdang Bedagai Regency Irpan Hariono Saragih; 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.v4i2.1957

Abstract

This study aims to analyze the effect of a hybrid work environment on employee performance with work motivation as a moderating variable at the Department of Manpower, Cooperatives, Small and Medium Enterprises of Serdang Bedagai Regency. This research employed a quantitative associative approach. The population consisted of 35 employees, and a saturated sampling technique was applied. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software. The results show that the hybrid work environment does not have a significant effect on employee performance, as indicated by a T-statistic value of 1.149 and a p-value of 0.258, leading to the rejection of the first hypothesis. Work motivation also does not have a significant effect on employee performance, with a T-statistic of 1.839 and a p-value of 0.074, resulting in the rejection of the second hypothesis. Furthermore, work motivation does not moderate the relationship between the hybrid work environment and employee performance, as shown by a T-statistic of 1.082 and a p-value of 0.287, so the third hypothesis is also rejected. Based on these findings, it is recommended that government institutions do not rely solely on hybrid work systems to improve employee performance, but also strengthen supporting factors such as digital competence, performance supervision, task clarity, and organizational policies that align with job characteristics.
The Influence of Organizational Behavior and Leadership on Employee Performance with Job Satisfaction as an Intervening Variable at the Sidikalang Sub-district Office, Dairi Regency Isran Bintang; 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.v4i2.1958

Abstract

This study aims to examine the influence of Leadership and Organizational Behavior on Employee Performance with Job Satisfaction as an intervening variable in the Sidikalang District Office, Dairi Regency. This study uses a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to employees, then analyzed using SmartPLS software version 3.0. The results of the direct influence analysis showed that Leadership (X2) had a positive and significant effect on Employee Performance (Y) with a path coefficient of 1.060, a T-Statistics value of 19.053 (> 1.96), and P-Values = 0.000. Meanwhile, Organizational Behavior (X1) had no significant effect on Employee Performance, with a path coefficient of 0.134, a T-Statistics value of 1.596 (< 1.96), and P-Values = 0.117. In addition, Leadership also has a positive and significant effect on Job Satisfaction (Z) with a path coefficient of 1.060, a T-Statistics value of 19.053, and P-Values = 0.000, while Organizational Behavior has no significant effect on Job Satisfaction, with a path coefficient of -0.110, a T-Statistics value of 1.585, and P-Values = 0.120. Furthermore, the results of the study show that Job Satisfaction has a positive and significant effect on Employee Performance, with a path coefficient of 1.118, a T-Statistics value of 4.911, and P-Values = 0.000. The results of the indirect influence analysis (mediation) showed that Job Satisfaction was able to significantly mediate the relationship between Leadership and Employee Performance, with a path coefficient of 1.185, a T-Statistics value of 4.340, and P-Values = 0.000. However, Job Satisfaction was not able to mediate the influence of Organizational Behavior on Employee Performance, with a path coefficient of -0.123, a T-Statistics value of 1.341, and P-Values = 0.186. Based on these findings, it is suggested that the Sidikalang District Office focus more attention on improving the quality of leadership and employee job satisfaction as an effort to improve employee performance. Improvements in the aspect of Organizational Behavior alone are not enough to have a significant impact on improving employee performance.
The Effect of Financial Literacy, Risk Perception, and Income on Investment Decisions with Self-Efficacy as an Intervening Variable in Generation Z of GemsGBKP Binjai City Kristiani Br Ginting; Noni Ardian; Ramadhan Harahap
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.v4i2.1959

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and income on investment decisions with self-efficacy as an intervening variable in Generation Z of GBKP Gem Binjai City. This type of research is quantitative with a causal approach using a survey method. The research population is all members of Generation Z of Permata GBKP Binjai City which totals 250 people, with a sample of 71 respondents using the Slovin formula and simple random sampling techniques. Data was collected through a questionnaire with a Likert scale and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study show that financial literacy, income, and risk perception do not have a significant direct effect on investment decisions. However, these three variables have a positive and significant effect on self-efficacy, with income having the strongest influence, followed by risk perception and financial literacy. Self-efficacy has been shown to have a positive and significant effect on investment decisions, and plays a role as a full mediator in the relationship between financial literacy and income on investment decisions. The research model has good predictive ability with moderate categories for investment decisions and self-efficacy, and shows excellent predictive relevance.
Analysis of the Influence of Leadership, Work Motivation, and Job Satisfaction on Employee Performance at @Nlangit Mobil Official Muhammad Azwari; Muhammad Toyib Daulay; Darmilisani
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.v4i2.1960

Abstract

Human resource development (HR) is a strategic factor in improving the performance of public sector This research aims to analyze the influence of leadership, work motivation, and job satisfaction on employee performance at @Nlangit Mobil Official. Employee performance is an important factor in supporting the success and competitiveness of organizations, especially in the automotive service sector that demands high service quality and productivity. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to employees of @Nlangit Mobil Official and analyzed using statistical analysis techniques. The results of the study indicate that leadership and work motivation have a positive and significant effect on employee performance. In addition, job satisfaction also positively influences employee performance and is affected by leadership and work motivation. These findings indicate that the implementation of effective leadership, enhancement of work motivation, and creation of good job satisfaction can optimally improve employee performance. This research is expected to provide practical contributions to management in human resource management.
The Effect of Financial Literacy, Income, and Lifestyle on Financial Management with Locus of Control as an Intervening Variable in Employees PT Alfa Scorpii Main Dealer Medan Natasya Miranda Puteri; Noni Ardian; Maya Macia Sari
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.v4i2.1961

Abstract

This study aims to analyze the influence of Financial Literacy, Income, and Lifestyle on Financial Management with Locus of Control as a mediating variable in employees of PT Alfa Scorpii Main Dealer Medan. This study uses a quantitative method with a causal associative approach. The study population was all contract employees of the operation section totaling 40 people, and used saturated sampling techniques. The data analysis technique used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS software. The results of the study show that: Lifestyle has a positive and significant effect on the Locus of Control and Financial Management; Financial Literacy has a positive and significant effect on the Locus of Control and Financial Management; Revenue has a positive and significant effect on the Locus of Control and Financial Management; Financial Management has a positive and significant effect on the Locus of Control. The results of the mediation test showed that Financial Management was able to mediate the influence of Lifestyle on the Locus of Control and Income on the Locus of Control, but was unable to mediate the influence of Financial Literacy on the Locus of Control. The R-Square value shows that independent variables are able to explain Locus of Control by 56.4% and Financial Management by 35.5%, with a Q² value of 0.719 which indicates that the model has strong predictive relevance. This study concludes that Financial Literacy, Income, and Lifestyle are important factors that affect employee Financial Management, and Financial Management plays a role as a partial mediator in increasing the Locus of Control of employees of PT Alfa Scorpii Main Dealer Medan.  An abstract is often presented separate from the article, so it must be able to stand alone.  A well-prepared
The Influence of Leadership, Training, Competence and Work Discipline on the Performance of ASN of the Medan City Regional Research Agency with Work Motivation as an Intervening Variable Pitta Bonaria Girsang; M. Chaerul Rizky; Eli Delvi Yanti
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.v4i2.1962

Abstract

This study aims to analyze the influence of leadership, training, competence, and work discipline on the performance of ASN of the Medan City Regional Research Agency with work motivation as an intervening variable. This study uses a quantitative approach with a causal associative method involving all ASN employees of the Medan City Regional Research Agency as a population and research sample through a saturated sampling technique totaling 38 respondents. Data was collected using a questionnaire with a Likert scale that had been tested for validity and reliability, then analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) to test the direct and indirect relationships between variables. The results of the study show that work discipline is the most dominant factor that has a positive and significant effect on the performance of ASN, both directly and on work motivation. Competency has been proven to have a significant effect on work motivation but does not have a direct effect on the performance of ASN. On the other hand, leadership and training do not show a significant influence on both ASN performance and work motivation. Another important finding is that work motivation fails to play a role as an effective intervening variable in mediating the influence of the variables of leadership, training, competence, and work discipline on the performance of ASN. This research model has excellent predictive capabilities and is suitable for predicting the performance of ASN.
The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center Putra Ramadhan; 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.v4i2.1963

Abstract

This study aims to analyze the influence of Transformational Leadership, Human Relation, and Work Ethic on Employee Performance through Job Satisfaction in ASN of the Medan Class I Railway Engineering Center. The background of this research is based on the importance of improving the performance of ASN which is influenced by internal organizational factors, such as leadership style, work relationships, quality of work ethic, and employee satisfaction with their work environment. This study uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research population was 141 ASN, and a sample of 58 respondents was determined through the Slovin formula. Data was obtained through a questionnaire and analyzed using SmartPLS. The results of the study show that Work Ethic has a positive and significant effect on Job Performance and Satisfaction. Human Relations also has a positive and significant effect on Performance and Job Satisfaction, while Job Satisfaction has been proven to have a positive and significant effect on Employee Performance. On the other hand, Transformational Leadership has a positive but insignificant influence on Performance and Job Satisfaction. Other findings suggest that Job Satisfaction only significantly mediates the relationship between Human Relations and Employee Performance, while the relationship between Work Ethic and Transformational Leadership to Performance is not significantly mediated by Job Satisfaction. Overall, this study emphasizes that improving work relationships and strengthening work ethic are the main factors in improving the performance of ASN of the Medan Class I Railway Engineering Center.
Analysis of School Principal Leadership and Teacher Competence on Teacher Performance with Work Motivation as a Mediating Variable at SMP Negeri 1 Bandar, Bener Meriah Regency Putri Arisa; Muhammad Toyib Daulay; 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.v4i2.1964

Abstract

This study aims to analyze the influence of principal leadership and teacher competence on teacher performance with work motivation as a mediating variable at SMP Negeri 1 Bandar, Bener Meriah Regency. This study uses a quantitative approach with a survey method. The study population consisted of all 74 teachers at SMP Negeri 1 Bandar, Bener Meriah Regency, all of whom were included in the study sample. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) with the help of the SmartPLS application. The results showed that principal leadership and teacher competence had a positive and significant effect on teacher performance. In addition, principal leadership and teacher competence also had a positive and significant effect on work motivation. Work motivation was found to have a positive and significant effect on teacher performance. The results of the indirect effect test showed that work motivation was able to mediate the effect of principal leadership and teacher competence on teacher performance. These findings indicate that good leadership and competence will be more effective in improving teacher performance when accompanied by high work motivation. Based on the research results, it is recommended that schools improve the effectiveness of principal leadership through clearer communication of the school's vision and goals, strengthen teacher competence through continuous professional development, and increase teacher work motivation so that teacher performance can be optimally and sustainably improved.

Page 35 of 38 | Total Record : 378

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