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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 Organizational Citizenship Behavior (OCB) and Organizational Commitment on Employee Performancewith Workload as a Intervention Variable at BPJS Ketenagakerjaan South Sumatra Regional Komang Mustiawan; 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.v4i2.1976

Abstract

This study aims to examine the influence of Organizational Citizenship Behavior (OCB) and organizational commitment on employee performance with workload as an intervening variable at the BPJS Ketenagakerjaan South Sumatera Regional Office.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 Square (SEM-PLS) method. The results of the study indicate that Organizational Citizenship Behavior (OCB) and organizational commitment have a positive and significant influence on employee performance. Furthermore, OCB and organizational commitment have a negative and significant influence on workload. Workload is proven to have a negative and significant influence on employee performance. The indirect effect analysis shows that workload mediates the relationship between Organizational Citizenship Behavior and organizational commitment on employee performance. Therefore, strengthening OCB, increasing organizational commitment, and managing workload effectively are crucial to improving employee performance.
The Effect Of Compensation and Organizational Climate onEmployee Job Satisfaction Moderated by Organization Commitment at  BPJS Ketenagakerjaan Aceh Maqhfirrah Atriana; 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.v4i2.1977

Abstract

This study aims to analyze the effect of compensation and organizational climate on job satisfaction at BPJS Ketenagakerjaan Aceh with organizational commitment as a moderating variable. The sample of this study consisted of 100 employees selected using a purposive sampling method. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results of the study indicate that: (1) compensation has a positive and significant effect on job satisfaction, (2) organizational climate has a positive and significant effect on job satisfaction, and (3) organizational commitment as a moderating variable does not have a significant effect on the relationship between compensation and organizational climate with job satisfaction. This study concludes that job satisfaction of at BPJS Ketenagakerjaan Aceh employees can be further improved through improving the compensation system and strengthening the organizational climate, while the role of organizational commitment as a moderator needs to be studied further.
The Influence Of Individual Characteristics and Competencies on Employee Performance with Work Ethic as a Moderating Variable at The Dairi Panwaslu Office Nurul Ampe Lestari Angkat; Mesra B; Kiki Farida Ferine; Muhammad 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.v4i2.1978

Abstract

This study aims to examine the influence of individual characteristics and competencies on employee performance, with work ethic as a moderation variable, at the Dairi Regency Panwaslu Office. This study used an associative quantitative approach with a saturated sample technique on 35 employees. Data was collected through questionnaire deployment and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS software version 3.3.3. The results showed that individual characteristics did not have a significant effect on employee performance (T-Statistic = 0.452 < 1.96; P-Value = 0.654), while competence has a positive and significant effect on employee performance (T-Statistic = 3.128 > 1.96; P-Value = 0.004). Work ethic was also found to have no significant effect directly on employee performance (T-Statistic = 0.385 < 1.96; P-Value = 0.703), and did not moderate the relationship between individual characteristics and employee performance (T-Statistic = 1,300 < 1.96; P-Value = 0.202), as well as the relationship between competence and employee performance (T-Statistic = 1.053 < 1.96; P-value = 0.299). These findings show that competence is the most dominant factor in influencing employee performance, while work ethic does not strengthen the influence of individual characteristics or competencies on employee performance. Therefore, it is recommended that organizations focus efforts on improving employee competencies through technical training, regulatory understanding, and professional development programs. Further research can add other variables such as organizational culture, reward system, or leadership style to explain the variation in employee performance more comprehensively.
Additional Analysis Of Employee Income On Civil Servant Loyalty with Job Satisfaction as an Intervening Variable at The North Tapanuli Regency Agriculture Office Sartika Krisna Panggabean; Elfitra Desy Surya; Husni Muharram Ritonga
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.v4i2.1979

Abstract

This study examines the influence of Employee Income Allowance (TPP) on the loyalty of Civil Servants (PNS), with Job Satisfaction as an intervening variable in the North Tapanuli Regency Agriculture Office. The study used the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach with the help of SmartPLS 3.0 software and involved 117 civil servant respondents to analyze the measurement model and structural model. The results of the outer model analysis showed that all indicators of TPP, Job Satisfaction, and Civil Servant Loyalty had an outer loading value above 0.70, with Cronbach's Alpha values ranging from 0.865 to 0.916, Composite Reliability between 0.902 to 0.937, and Average Variance Extracted (AVE) between 0.649 to 0.749, indicating convergent validity and adequate reliability. The discriminant validity test also shows that each indicator has the highest correlation with its own construct. Structural model evaluation showed that TPP had a positive and significant effect on Job Satisfaction (β = 0.895; T = 50.010; p < 0.001) and directly had a positive effect on civil servant loyalty (β = 0.576; T = 4,713; p < 0.001). In addition, Job Satisfaction has a positive effect on Civil Servant Loyalty (β = 0.364; T = 3.055; p = 0.003). Indirect influence analysis showed that TPP also significantly affected civil servant loyalty through job satisfaction (β = 0.326; T = 2,967; p = 0.004), which confirms that Job Satisfaction plays a role as a partial intervening variable. The R² value of 0.801 for Job Satisfaction and 0.840 for Civil Servant Loyalty indicates a strong explanatory ability of the model.
Analysis Of The Company's Reputation and Logistics Innovation Against The Competitive Advantage That Mediated Service Satisfaction  at PT BGR Indonesia Sehat Nirwansyah Sinurat; Elfitra Desy Surya; 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.v4i2.1980

Abstract

This study aims to analyze the influence of company reputation and logistics innovation on competitive advantage mediated by service satisfaction at PT BGR Indonesia. The increasingly fierce competition in the logistics industry requires companies to strengthen their image and customer trust and innovate in distribution systems, technology, and service processes. This study uses a quantitative approach with a survey method through the distribution of questionnaires to customers. The data was analyzed using Structural Equation Modeling (SEM) to test the relationships between variables. The results of the study show that company reputation and logistics innovation have a positive and significant effect on service satisfaction. Furthermore, service satisfaction has a significant effect on competitive advantage. The mediation test proves that service satisfaction partially mediates the influence of the company's reputation and logistics innovation on competitive advantage. These findings underscore the importance of reputation-based and innovation-based strategies to sustainably improve the company's competitiveness.
Customer Satisfaction Analysis : The Role of Communication, Social Behaviour and Customer Experience with Trust as a Mediating Variable at Pematang Siantar Class II Check Point Immigration Office Septian Yubil Sumurung Sihombing; Elfitra Desy Surya; Husni Muharram Ritonga
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.v4i2.1981

Abstract

This research aims to analyze the effects of communication, social behaviour, and customer experience on customer satisfaction with trust as a mediating variable at Pematang Siantar Class II Check Point Immigration Office. The research employs a quantitative explanatory approach using primary data collect from 372 passport applicants. Data were analyzed using the Partial Least Squares-Structural Equation Modelling (PLS-SEM) technique with SmartPLS. The results indicate that customer experience has a positive and significant effect on customer satisfaction both directly and indirectly through trust. Trust is proven to have a positive and significant effect on customer satisfaction and plays a crucial mediating role in the relationship between communication, social behaviour, and satisfaction. Although communication and social behaviour do not have a significant direct effect on customer satisfaction, both variables significantly influence trust, which subsequently enhances satisfaction. The model demonstrates a moderate explanatory power, indicating that service related variables and trust substantially contribute to public satisfaction in immigration services. These findings suggest that customer satisfaction in public service institution is more strongly influenced by experiental and relational factor than by procedural interactions alone. Therefore, improving customer experience and strengthening publis trust should be strategic priorities in immigration service delivery. Therefore, improving customer experience and strengthening publis trust should be strategic priorities in immigration service delivery. This research contributes to public service management literature by reinforcing trust as a key psychological mechanism linking service quality attributes to customer satisfaction.
The Effect Of Digital Competence and Work Motivation on Employee Performance with Self-Efficacy as an Intervening Variable at The Langkat Regency Communication and Information Office Yudha Wardana 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.v4i2.1982

Abstract

This study aims to analyze the influence of Digital Competence and Work Motivation on Employee Performance, with Self-Efficacy as an intervening variable at the Lalat Regency Communication and Information Office. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to test the direct and indirect relationship between variables. Primary data was collected through the distribution of questionnaires to employees, then analyzed using internal model testing and mediation tests. The results of the hypothesis test showed that Digital Competency did not have a significant effect directly on Employee Performance (β = −0.044; T = 0.212; P = 0.834), which indicates that improving digital capabilities alone is not enough to improve employee performance. On the other hand, Work Motivation has a positive and significant effect on Employee Performance (β = 1.055; T = 8.008; P = 0.000), which confirms the dominant role of work motivation in encouraging employee performance improvement. Furthermore, Digital Competency had a significant effect on Self-Efficacy (β = 0.719; T = 2,896; P = 0.007), while Work Motivation had no significant effect on Self-Efficacy (β = 0.174; T = 0.684; P = 0.500). However, Self-Efficacy did not have a significant effect on Employee Performance (β = −0.062; T = 0.460; P = 0.649). The results of the indirect influence analysis showed that Self-Efficacy was not able to mediate the relationship between Digital Competence and Employee Performance (β = −0.045; T = 0.345; P = 0.733), as well as the relationship between Work Motivation and Employee Performance (β = −0.011; T = 0.254; P = 0.801). Based on these findings, it can be concluded that Digital Competency is the only variable that has a direct and significant effect on Employee Performance.
The Effect of Training and Competency on the Performance of Employees with Work Facilities as Intervening Variables at the Manpower, Cooperatives, Small and Medium Enterprises Office of Serdang Bedagai Regency Yusvarilda Syafiah; Husni Muharram Ritonga; 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.v4i2.1983

Abstract

This study aims to examine the influence of training and competence on employee performance, with work facilities as intervening variables at the Department of Manpower, Cooperatives, Small and Medium Enterprises of Serdang Bedagai Regency. This study uses an associative quantitative approach with a census method involving 35 employees as respondents. The data was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS software. The results showed that competence had a positive and significant effect on employee performance (β = 0.866; t = 5.687; p < 0.05), so the hypothesis was accepted. In contrast, training did not have a significant direct effect on employee performance (β = 0.494; t = 1.512; p > 0.05), so the hypothesis was rejected. Furthermore, training had a positive and significant effect on work facilities (β = 0.969; t = 13.818; p < 0.05), which showed that the hypothesis was accepted, while competence had no significant effect on the work facilities (β = 0.014; t = 0.182; p > 0.05), so the hypothesis was rejected. The results of the study also showed that work facilities did not have a significant effect on employee performance (β = −0.451; t = 1.429; p > 0.05). The mediation analysis confirmed that work facilities did not mediate the relationship between employee training and performance (β = −0.437; t = 1.339; p > 0.05) or between employee competence and performance (β = −0.006; t = 0.163; p > 0.05). These findings show that competence is the most dominant factor in directly influencing employee performance, while training and work facilities have no significant direct or mediating influence. It is recommended that organizations prioritize ongoing competency development and design training programs that are more suited to job demands to improve employee performance.
Pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai pada Kantor Bappeda Provinsi Sumatera Selatan Anggun Permata Rohana; Baidowie Abdhie; Herman Efrizal; Rudy Chairudin
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.v4i2.2164

Abstract

This study basically aims to determine the influence of Communication, Work Environment, and Competence on Employee Performance at the BAPPEDA Office of South Sumatra Province. This research uses a quantitative approach, employing primary data collection techniques through the distribution of questionnaires and secondary data from the organizational structure. The study uses descriptive data analysis techniques, classical assumption tests, multiple linear regression analysis, and the statistical application SPSS version 26. The population consisted of 192 employees. Using the Slovin formula with a 10% error rate, the research sample amounted to 66 respondents. The results of the study indicate that Communication, Work Environment, and Competence simultaneously influence Employee Performance at the BAPPEDA Office of South Sumatra Province, with a significance value of F 0.000 < 0.05 and a multiple linear regression equation of Y = 11,011 + 0,150 X1 + 0,389 X2 + 0,247 X3. Partially, Communication has an effect on Employee Performance with a significance value of 0.038 < 0.05, the Work Environment has an effect with a significance value of 0.000 < 0.05, and Competence also affects Employee Performance with a significance value of 0.001 < 0.05. Abstrak  Penelitian ini pada dasarnya bertujuan untuk mengetahui pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor BAPPEDA Provinsi Sumatera Selatan. penelitian ini menggunakan pedekatan kuantitatif, menggunakkan teknik pengumpulan data secara primer dengan penyebaran kuesioner dan data sekunder dari struktur organisasi. Penelitian ini menggunakan teknik analisis data deskriptif, asumsi klasik, analisis regresi linier berganda dan menggunakan aplikasi statistik SPSS versi 26. Adapun populasi berjumlah 192 dengan memakai rumus slovin dengan tingkat kesalahan 10% jadi sampel penelitian berjumlah 66. Hasil penelitian menunjukkan bahwa terdapat pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai pada kantor Bappeda Provinsi Sumatera Selatan, dengan nilai sig F 0,000 < 0,05 dengan persamaan  regresi  linier berganda  Y = 11,011 + 0,150 X1 + 0,389 X2 + 0,247 X3. Dan terdapat pengaruh Komunikasi secara parsial Terhadap Kinerja Pegawai dengan nilai sig 0,038 < 0,05, terdapat pengaruh Lingkungan Kerja dengan nilai sig 0,000 < 0,05, terdapat pengaruh Kompetensi Terhadap Kinerja Pegawai dengan nilai sig 0,001 < 0,05.
The Role of Financial Literacy and Investment Interest in Capital Market Investment Decisions Among Generation Z Satria Saputra; Doly Nofiansyah; Melia Frastuti
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.v4i2.2135

Abstract

The rapid growth of Generation Z investors in Indonesia's capital market has increased the importance of understanding the factors influencing investment decisions. However, previous studies have reported inconsistent findings regarding the role of financial literacy in shaping investment decisions, indicating the need for further empirical investigation. This study aims to analyze the influence of financial literacy and investment interest on capital market investment decisions among Generation Z. A quantitative approach with an explanatory research design was employed. The study involved 60 students from the Faculty of Islamic Business, Universitas Indo Global Mandiri, selected using purposive sampling. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS Statistics 25. The findings reveal that financial literacy does not have a significant effect on investment decisions, indicating that knowledge alone is insufficient to encourage Generation Z to invest in the capital market. In contrast, investment interest has a positive and significant influence on investment decisions, suggesting that individuals with stronger investment interest are more likely to make actual investment decisions. These findings imply that enhancing investment participation among Generation Z requires not only improving financial literacy but also fostering investment motivation through financial education, digital investment platforms, and practical investment experiences. This study contributes to the literature by providing empirical evidence on the dominant role of investment interest in shaping investment decisions among Generation Z in the Indonesian capital market. Abstrak  Pesatnya pertumbuhan investor Generasi Z di pasar modal Indonesia meningkatkan pentingnya memahami faktor-faktor yang memengaruhi keputusan investasi. Namun, penelitian terdahulu masih menunjukkan hasil yang beragam mengenai peran literasi keuangan terhadap keputusan investasi sehingga diperlukan kajian empiris lebih lanjut. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan dan minat berinvestasi terhadap keputusan investasi pasar modal pada Generasi Z. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Sampel penelitian berjumlah 60 mahasiswa Fakultas Bisnis Syariah Universitas Indo Global Mandiri yang dipilih menggunakan teknik purposive sampling. Data primer dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS Statistics 25. Hasil penelitian menunjukkan bahwa literasi keuangan tidak berpengaruh signifikan terhadap keputusan investasi, yang mengindikasikan bahwa pengetahuan keuangan saja belum cukup mendorong Generasi Z untuk berinvestasi di pasar modal. Sebaliknya, minat berinvestasi berpengaruh positif dan signifikan terhadap keputusan investasi, sehingga menjadi faktor yang lebih dominan dalam mendorong perilaku investasi. Temuan ini menunjukkan bahwa peningkatan partisipasi investasi Generasi Z tidak hanya memerlukan penguatan literasi keuangan, tetapi juga strategi yang mampu meningkatkan minat berinvestasi melalui edukasi keuangan, pemanfaatan platform investasi digital, dan pengalaman investasi yang berkelanjutan. Penelitian ini memberikan kontribusi empiris terhadap pengembangan literatur mengenai perilaku investasi Generasi Z di pasar modal Indonesia.  

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