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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 Influence Of Internal Audit, HR Competency, and Information Technology-Based Internal Control On The Quality Of Financial Reports Of PTPN IV Regional II Medan with Management Commitment as a Moderating Variable Riza Milianda Kasa; Rahima Br Purba
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.v4i2.1965

Abstract

This study aims to analyze the effect of internal audit, human resource competence (HR), and information technology-based internal control on the quality of financial reporting at PTPN IV Regional II Medan, with management commitment as a moderating variable. The method used in this study is Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. Data was collected from 50 employees in the accounting and finance department through a questionnaire to measure their perceptions of the variables studied. The results of the study indicate that internal audit and HR competence have a significant impact on the quality of financial reporting, while management commitment and information technology-based internal control do not show a significant direct effect. Furthermore, the moderation test results show that management commitment does not strengthen or weaken the relationship between the independent variables and the quality of financial reporting. This study contributes theoretically to the understanding of the relationship between factors influencing the quality of financial reporting and provides practical recommendations for PTPN IV Regional II to improve the quality of financial reporting through strengthening internal audit and HR competence.
Construction of Environmental Roads in Padang Cermin Village in the Development of Langkat Regency Area Rudi Kataren; Abdi Sugiarto; Cut Nuraini
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.v4i2.1966

Abstract

This study aims to analyze the existing conditions of environmental roads before development, assess the impact of development on community mobility and economic activities, and identify supporting factors, inhibitions, and sustainability strategies for road construction in Padang Cermin Village, Lalat Regency. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with the community and village officials, and documentation. The results of the study show that before construction, the condition of the environmental roads in Padang Cermin Village was still in the form of dirt and was heavily damaged, thus hampering the mobility of residents and economic activities. After development, there was a significant increase in accessibility, a decrease in transportation costs, an increase in the number of MSMEs, and an increase in community participation in economic activities. The construction of environmental roads plays an important role in supporting the development of the Langkat Regency area, especially in accelerating local economic growth and strengthening inter-regional connectivity. Key supporting factors include government support, community participation, and institutional collaboration. The recommended sustainability strategies are improving the quality of infrastructure, periodic maintenance, community empowerment, and integration of development with regional economic development plans. Thus, the construction of environmental roads in Padang Cermin Village has been proven to provide significant economic, social, and spatial benefits for the sustainable development of the Langkat Regency area.
Retracted: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District Syarif Hidayatullah; 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.v4i2.1967

Abstract

RETRACTION NOTICE The Editorial Board of Equivalent: Journal of Economic, Accounting and Management hereby announces that the following article has been officially retracted from the journal. Article ID: 1967Title: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor DistrictAuthors: Syarif Hidayatullah, Cut Nuraini, Abdi SugiartoPublished in: Equivalent: Journal of Economic, Accounting and Management, Vol. 4 No. 2 (2026)Article Link: https://jurnal.dokicti.org/index.php/equivalent/article/view/1967 Following an editorial investigation, it was determined that this article constitutes a duplicate publication. An identical version of the manuscript had already been published previously in the same journal, as detailed below: Article ID: 1889Title: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor DistrictAuthors: Syarif Hidayatullah, Cut Nuraini, Abdi SugiartoArticle Link: https://jurnal.dokicti.org/index.php/equivalent/article/view/1889 The Editorial Board concluded that this situation resulted from two contributing factors: The authors submitted the same manuscript more than once (double submission), resulting in duplicate publication. The editorial office failed to identify the duplicate manuscript during the final editorial checking process prior to publication. In accordance with the journal's commitment to maintaining academic integrity, publication ethics, and the accuracy of the scholarly record, the Editorial Board has decided to retract Article ID 1967. Meanwhile, Article ID 1889 remains the valid and citable version of record, as it was the first published version of the manuscript. The Editorial Board acknowledges its responsibility for the oversight and has taken this corrective action to preserve the integrity of the journal. We sincerely apologize to our readers, authors, reviewers, indexing services, and the wider academic community for this error. To prevent similar incidents in the future, the journal will strengthen its editorial workflow by implementing more rigorous manuscript screening procedures, publication history verification, metadata validation, and final pre-publication checks. We appreciate the understanding and continued support of the academic community in upholding the highest standards of scholarly publishing.  Editorial BoardEquivalent: Journal of Economic, Accounting and Management
Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City Usman; Ruri Prihatini Lubis; 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.v4i2.1968

Abstract

Riverbanks constitute an essential component of urban spatial systems, functioning as ecological buffers as well as spaces for community activities. In rapidly developing urban areas, riverbanks are often subjected to intense land-use pressure, which may lead to environmental degradation and increased hydrological vulnerability. This study aims to formulate strategies for the arrangement and restoration of the Bingai River riverbank based on existing conditions and the watershed (DAS) management policy framework. The research employs a descriptive approach combining qualitative and quantitative methods, complemented by SWOT analysis as a strategic synthesis tool. Data were collected through field observations, documentation, questionnaires administered to communities living along the riverbank, and a review of secondary data and relevant policy documents. The results indicate that the existing conditions of the Bingai River riverbank are not yet fully aligned with watershed management and spatial planning policies, as reflected by settlement pressure, limited riparian vegetation, and suboptimal environmental infrastructure. The SWOT analysis generates strategic directions emphasizing the strengthening of riverbank ecological buffer functions, gradual control of riverbank land use, and the integration of riverbank arrangement with existing watershed management policies and programs. This study is expected to provide an initial reference for the contextual and applicable management of urban riverbanks.
Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as aVariable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar Viance Tawarta Sinaga; 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.v4i2.1969

Abstract

This study aims to analyze the influence of Presenteeism and Absenteeism on Work Commitment, with Employee Work Quality as an intervening variable at the Bank Indonesia Representative Office in Pematangsiantar. The research approach used a quantitative method with Structural Equation Modeling (SEM) analysis techniques based on SmartPLS 3.0. The research sample consisted of all employees at the Bank Indonesia Representative Office in Pematangsiantar. The results indicate that Presenteeism and Absenteeism significantly influence Employee Work Commitment and Work Quality. Furthermore, Employee Work Quality has been shown to significantly influence Work Commitment. However, the results of the indirect effect test indicate that Employee Work Quality is unable to mediate the relationship between Presenteeism and Absenteeism on Work Commitment, thus the indirect effect is declared insignificant. This study implies that managing employee attendance and performance levels needs to be a critical focus to improve work quality and commitment within an organization.
The Influence of Work Culture and Work Environment on Employee Work Motivation with Leadership as Moderating   Variables   at   Representative Offices the Bank Indonesia Representative Offices of North Sumatra Province Widya Susanti; Husni Muharram
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.v4i2.1970

Abstract

This study aims to examine the influence of work culture and work environment on employee work motivation with leadership as a moderating variable at the Representative Office of Bank Indonesia in North Sumatra Province. A quantitative approach was employed, and data were collected through questionnaires distributed to employees. The data were analyzed using Partial Least Square (PLS). The results reveal that both work culture and work environment have a positive and significant effect on employee work motivation. Furthermore, leadership positively moderates the relationship between work culture and motivation but negatively moderates the relationship between work environment and motivation. These findings indicate that a strong work culture and a supportive work environment can enhance motivation, while the effectiveness of leadership plays a crucial role in strengthening or weakening these relationships. This research is expected to contribute theoretically and practically to the development of human resource management within banking institutions, particularly Bank Indonesia.
Employee Performance Dimension Through Employee Work Quality Yolanda Saulina Sitorus; 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.v4i2.1971

Abstract

This study aims to analyze the influence of Training and Work Motivation on Employee Performance with Employee Work Quality as an intervening variable at the Representative Office of Bank Indonesia, North Sumatra Province. The research employed a quantitative approach using the Structural Equation Modeling (SEM) method based on SmartPLS 3.0. The sample consisted of employees within the Representative Office of Bank Indonesia, North Sumatra Province, selected through purposive sampling. Data were collected using a questionnaire with a 1–5 Likert scale. The results indicate that Work Motivation has a significant effect on Employee Performance and also has a significant effect on Employee Work Quality. Training has a significant effect on Employee Work Quality, but does not directly affect Employee Performance. In addition, Employee Work Quality has been proven to significantly influence Employee Performance. The mediation test results reveal that Employee Work Quality significantly mediates the effect of Work Motivation and Training on Employee Performance. This study emphasizes the importance of improving work quality as a primary strategy to enhance employee performance, particularly through effective training programs and increased work motivation.
Analysis of the Influence of Work Discipline, Job Training and Work Facilities on Employee Performance Through Job Satisfaction as an Intervening Variablein the Population and Civil Registration OfficeAsahan Regency Yusmaida Panjaitan; Yohny Anwar; Muhammad Toyib Daulay
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.v4i2.1972

Abstract

This study aims to analyze the influence of work discipline, job training, and work facilities on employee performance with job satisfaction as an intervening variable at the Asahan Regency Population and Civil Registration Office. The research problem focuses on the varying levels of employee performance which are allegedly influenced by discipline, quality of training, and the availability of supporting facilities. This study uses a quantitative approach with a survey method through the distribution of questionnaires to employees. The data was analyzed using the Structural Equation Modeling (SEM) model to see the direct and indirect relationships between variables. The results of the study show that work discipline, job training, and work facilities have a positive and significant effect on employee performance, both directly and through job satisfaction. In addition, job satisfaction has been proven to play a role as an intervening variable that strengthens the influence of these three variables on employee performance. These findings emphasize the importance of improving discipline, training quality, and improving work facilities to encourage optimal performance of employees in government agencies.
The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture Zamroni; 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.v4i2.1973

Abstract

This study aims to analyze the effect of Competence and Motivation on Organizational Commitment with Organizational Culture as an intervening variable at the Representative Office of Bank Indonesia in Medan, North Sumatra, and Aceh. This research employs a quantitative approach using the Structural Equation Modeling (SEM) method based on SmartPLS 3.0. The research sample consists of employees working at the Representative Office of Bank Indonesia in Medan and Aceh, selected using purposive sampling techniques. Data were collected through questionn    aires distributed using a Likert scale ranging from 1 to 5.          The results indicate that Competence and Motivation have a positive and significant effect on Organizational Culture, and Organizational Culture has a significant effect on Organizational Commitment. Competence also has a direct and significant effect on Organizational Commitment, while Motivation does not have a direct effect on Organizational Commitment. However, Organizational Culture is proven to significantly mediate the relationship between Competence and Motivation on Organizational Commitment. Therefore, Organizational Culture plays an essential role in strengthening the influence of Competence and Motivation on enhancing employees’ Organizational Commitment.
Analysis of the Influence of Work Discipline and Work Motivation on the Performance of ASN Employees with Work Commitment as an Intervening Variable in Medan City Education Office Zhuraina; 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.v4i2.1974

Abstract

This study aims to analyze the influence of work discipline and work motivation on the performance of State Civil Apparatus (ASN) employees with work commitment as an intervening variable in the Medan City Education Office. The main problem in this study is the lack of optimal employee performance which is allegedly influenced by various levels of discipline and work motivation. The research method used is a quantitative approach with survey techniques through the distribution of questionnaires to ASN employees. The data was analyzed using the path analysis method or Structural Equation Modeling (SEM) to test the direct and indirect influence between variables. The results of the study show that work discipline and work motivation have a positive and significant effect on work commitment. Work discipline and work motivation also have a positive and significant effect on employee performance. In addition, work commitment has been proven to be able to mediate the influence of work discipline and work motivation on employee performance significantly. These findings confirm that the improvement of ASN performance is not only determined by discipline and motivation aspects, but also by the level of commitment of employees to the organization. This research provides practical implications for the management of the Medan City Education Office in formulating performance improvement policies based on strengthening discipline, motivation, and work commitment.

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