Equivalent : Journal of Economic, Accounting and Management
JOURNAL DESCRIPTION Journal title Equivalent : Journal of Economic, Accounting and Management Initials Equivalent ISSN Online e-ISSN Portal / e-ISSN Perpusnas / Number e-ISSN: 2985-8089 ISSN Print p-ISSN Portal / p-ISSN Perpusnas / Number p-ISSN: 2986-8777 Frequency 2 issues per year DOI 10.61994/equivalent by Contact Person WA Admin 1 | WA Admin 2 Subject Areas Economic, Accounting, Management Indexing Citation Analysis Google Scholar | Garuda | Dimension | Crossref | Copernicus Equivalent : Journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training (Document Publisher Legality) colloboration with Sekolah Tinggi Ekonomi Islam (STEI) Al Furqon Prabumulih (Document MoU) and Asosiasi Riset Ekonomi dan Akuntansi Indonesia (AREAI) (Document MoU). The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. The scope of these publications may include: 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 and Sharia Economic. It is published two times a year, iin issue January and July with method INPRES. There are two version of publication; print out (p) with ISSN and electronic (e) with ISSN Online. Indeks Intertational : Indeks Copernicus
Eksplorasi Hambatan Hukum dan Kepabeanan dalam Proses Internasionalisasi UMKM di Kota Balikpapan
Penelitian ini bertujuan untuk mengeksplorasi hambatan hukum dan kepabeanan yang dihadapi UMKM dalam proses internasionalisasi di Kota Balikpapan, serta mengidentifikasi strategi adaptasi yang dilakukan pelaku usaha dalam memenuhi tuntutan regulasi ekspor. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus eksploratif. Informan penelitian terdiri atas pelaku UMKM yang telah melakukan ekspor maupun sedang mempersiapkan ekspor, termasuk UMKM yang telah menembus pasar internasional seperti PT Bungas Food Nusantara dan pelaku usaha yang difasilitasi melalui Indonesian Store. Hasil penelitian menunjukkan bahwa hambatan utama internasionalisasi UMKM di Balikpapan meliputi rendahnya literasi hukum ekspor, kompleksitas administrasi kepabeanan, keterbatasan adaptasi terhadap sistem customs digital, serta tingginya ketergantungan pada fasilitasi eksternal. Meskipun demikian, pelaku UMKM menunjukkan kemampuan adaptasi melalui jejaring kolaboratif, pembelajaran bertahap, dan pemanfaatan promosi digital internasional. Temuan ini menegaskan bahwa internasionalisasi UMKM tidak cukup ditopang oleh akses pasar, tetapi memerlukan penguatan kapasitas kepatuhan hukum dan administrasi kepabeanan secara berkelanjutan. Penelitian ini berkontribusi pada pengembangan kajian internasionalisasi UMKM melalui integrasi perspektif Institutional Theory dan Uppsala Model, sekaligus memberikan implikasi kebijakan berupa pentingnya pembentukan pusat konsultasi regulasi ekspor berbasis daerah dan penguatan literasi kepabeanan digital.
Copyright (c) 2026 Rakei Yunardhani, Sudarmiatin, Heri Pratikto (Author) https://creativecommons.org/licenses/by-nc/4.0
Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City
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.
Copyright (c) 2026 Usman, Ruri Prihatini Lubis, Abdiyanto (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Riza Milianda Kasa, Rahima Br Purba (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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
Copyright (c) 2026 Natasya Miranda Puteri, Noni Ardian, Maya Macia Sari (Author) https://creativecommons.org/licenses/by-nc/4.0
Analysis Of The Influence of Leadership, Work Motivation and Job Satisfaction On Employee Performance at @Nlangit Mobil Official
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.
Copyright (c) 2026 Muhammad Azwari, Muhammad Toyib daulay, Darmilisani (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Ikazurry Mutia, M. Chaerul Rizky, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
Revitalization of the Deli River Landscape as a Public Space and Identity Medan City
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.
Copyright (c) 2026 Henry Paulus Lumbangaol, Cut Nuraini, Abdiyanto (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Gomgom S. G. Sirait, M. Isa Indrawan, Kiki Farida Ferine (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effectiveness Of Cross-Sector Coordination in The Implementation of The Integrated Utility Network Policy Of Medan City
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.
Copyright (c) 2026 Fadli Azhari, Cut Nuraini, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence of Leadership, Organizational Commitment and Work Discipline on Organizational Citizenship Behavior (OCB) PT Harfarindo Utama Hasana
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.
Copyright (c) 2026 Dina Indravi Pratiwi, M. Chaerul Rizky, Halimatussa'diah (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Zhuraina, Darmilisani, Kiki Farida Ferine (Author) https://creativecommons.org/licenses/by-nc/4.0
The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture
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.
Copyright (c) 2026 Zamroni, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Yusmaida Panjaitan, Yohny Anwar, Muhammad Toyib Daulay (Author) https://creativecommons.org/licenses/by-nc/4.0
Employee Performance Dimension Through Employee Work Quality
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.
Copyright (c) 2026 Yolanda Saulina Sitorus, Hernawaty (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Widya Susanti, Husni Muharram (Author) https://creativecommons.org/licenses/by-nc/4.0
Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as a Variable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar
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.
Copyright (c) 2026 Viance Tawarta Sinaga, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
Implications of Settlement Expansion on The Availability of Green Open Space in Medan Johor District
Urbanization and population growth in Medan City have driven residential expansion that reduces the availability of public green open space in Medan Johor District. Within the regulatory framework of Law Number 26 of 2007, urban areas are required to provide at least 30% green open space (RTH) of the total area, consisting of 20% public RTH and 10% private RTH. This study aims to analyze the pattern and magnitude of residential expansion, its impact on public RTH availability, and the implications for environmental indicators and spatial services, focusing exclusively on the achievement of the 20% public RTH target. A quantitative approach with a descriptive-analytical method is applied through overlay analysis of 2015 and 2025 land use maps using Geographic Information Systems, complemented by demographic and spatial planning data. The findings show that residential land increased from 1,080.35 ha to 1,207.80 ha, while green open space declined from 596.08 ha to 432.15 ha, indicating a substantial reduction in public green space effectively serving the population. The proportion of total RTH decreased from 35.15% to 25.83% of the district area, which implicitly suggests that the share of public RTH falls below the mandated 20% target within the 30% policy framework. This decline has consequences for environmental quality, including reduced water infiltration capacity, higher surface temperature, and diminishing public space for social interaction, recreation, and sports. The results highlight the need to strengthen spatial regulation and land conversion control to restore and increase public RTH towards the 20% standard required by national spatial planning policy.
Copyright (c) 2026 Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
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 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.
Copyright (c) 2026 Pitta Bonaria Girsang, M. Chaerul Rizky, Eli Delvi Yanti (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Kristiani Br Ginting, Noni Ardian, Ramadhan Harahap (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Role Conflict and Work Stress on Employee Performance with Organizational Citizenship Behavior as a Moderating Variable in Bank Indonesia Representative Office of North Sumatera Province
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.
Copyright (c) 2026 Ita Pebriquartina Sirait, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
Analysis of Compensation and Adaptive Leadership on Employee Performance Through Employee Engagement at PT PLN (Persero) ULP Lima Puluh
This study aims to analyze the effect of compensation and adaptive leadership on employee performance through employee engagement at PT PLN (Persero) ULP Limapuluh. This research adopts a quantitative approach using a survey method. The research sample consists of 78 employees selected using a saturated sampling technique. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that compensation and adaptive leadership have a positive and significant effect on employee engagement. Furthermore, compensation, adaptive leadership, and employee engagement also have a positive and significant effect on employee performance. Employee engagement is proven to mediate the relationship between compensation and adaptive leadership on employee performance. Therefore, improving a fair compensation system and implementing effective adaptive leadership can enhance employee engagement and ultimately improve employee performance at PT PLN (Persero) ULP Limapuluh.
Copyright (c) 2026 Yunita Panjaitan, Erwansyah, Hernawaty (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Organizational Commitment and Supervision on OHS Culture with OHS Risk Perception as an Intervening Variable at PT.PLN (Persero) ULP Tanah Jawa
This study aims to analyze the effect of organizational commitment and supervision on occupational safety and health (OSH) culture with OSH risk perception as an intervening variable among employees of PT PLN (Persero) ULP Tanah Jawa. This research employed a quantitative approach using a survey method. The population consisted of all employees, with a total sample of 57 respondents selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that organizational commitment has a positive and significant effect on OSH culture and OSH risk perception. Supervision has a positive and significant effect on OSH risk perception but does not have a significant direct effect on OSH culture. Furthermore, OSH risk perception has a positive and significant effect on OSH culture. In addition, OSH risk perception is proven to mediate the effect of organizational commitment and supervision on OSH culture. These findings indicate that improving OSH culture at PT PLN (Persero) ULP Tanah Jawa should focus on strengthening organizational commitment, enhancing consistent supervision, and increasing employees' OSH risk perception.
Copyright (c) 2026 Winda Chairany, Hernawaty (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Well-Being and Humanist Leadership Style on Performance with Work Motivation as a Mediating Variable in Employees of PT PLN (Persero)ULP West Binjai
This study aims to analyze the effect of well-being and humanistic leadership style on employee performance, with work motivation as a mediating variable among employees of PT PLN (Persero) ULP Binjai Barat. This research adopts a quantitative approach using a survey method. The research sample consists of 100 employees, determined using a census technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that well-being has a positive and significant effect on employee performance and work motivation. Humanistic leadership style also has a positive and significant influence on employee performance and work motivation. However, work motivation does not have a significant effect on employee performance. In addition, work motivation does not mediate the relationship between humanistic leadership style and employee performance, nor does it mediate the relationship between well-being and employee performance. These findings indicate that employee performance is more strongly influenced directly by well-being and humanistic leadership style rather than through work motivation as a mediating variable.
Copyright (c) 2026 Suhardi, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Organizational Citizenship Behavior and Burnout on Organizational Variable in Bank Indonesia Representatif Office Pematangsiantar
This study aims to explore how Organizational Citizenship Behavior and burnout influence work quality, with organizational commitment as an intermediary variable at the Bank Indonesia Representative Office in Pematangsiantar . Quantitative methods were used in this study, employing survey techniques. Information was collected using questionnaires distributed to staff at the Bank Indonesia Representative Office in Pematangsiantar and analyzed using Partial Least Squares ( SmartPLS )-based Structural Equation Modeling (SEM). The results indicate that Organizational Citizenship Behavior positively and significantly influences organizational commitment and work quality. Conversely, burnout negatively and significantly influences organizational commitment but does not show a significant direct effect on work quality. Furthermore, organizational commitment positively and significantly influences work quality. The indirect effect analysis highlights that burnout negatively and significantly affects work quality through organizational commitment, while Organizational Citizenship Behavior does not significantly affect work quality through organizational commitment. These results indicate that organizational commitment acts as an intermediary variable in the relationship between burnout and work quality, but does not mediate the relationship between Organizational Citizenship Behavior and work quality. This study aims to provide theoretical contributions to the field of human resource management and practical guidance for the Bank Indonesia Representative Office in Pematangsiantar in improving employee work quality by managing burnout, enhancing Organizational Citizenship Behavior, and fostering organizational commitment.
Copyright (c) 2026 Sabaruddin Dermawan, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Motivation, Work Environment and Competence on Employee Performance with Work Discipline as a VariableIntervening with Technical Service EmployeesPT PLN (Persero) ULP Pangkalan Susu
This study aims to assess how motivation, working conditions, and skills influence employee performance, with work discipline as a mediator, among engineering service staff at PT PLN (Persero) ULP Pangkalan Susu. A quantitative method was used, incorporating survey techniques. This study covered all engineering service staff, and 76 participants were selected using a saturated sampling method. Information was collected through a questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the study indicate that work discipline has a positive and significant impact on employee performance. It was found that both motivation and skills positively and significantly influence work discipline, while skills also have a positive and significant direct influence on employee performance. On the other hand, the work environment does not show a significant influence on work discipline or employee performance. In addition, work discipline acts as a mediator for the influence of motivation and skills on employee performance, but does not mediate the influence of the work environment on performance. These results indicate that to improve employee performance at PT PLN (Persero) ULP Pangkalan Susu, efforts must prioritize improving employee discipline, motivation, and skills to achieve the best performance improvement.
Copyright (c) 2026 Restu Eka Putra, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Good Corporate Governance Implementation and Safety Culture on Employee Performance with Job Satisfaction as an Intervening Variable at PT PLN UP3 Lubuk Pakam
This study was designed to investigate how the implementation of Good Corporate Governance (GCG) and a safety culture impacts employee performance, with job satisfaction as an intermediary factor, at PT PLN UP3 Lubuk Pakam. A quantitative survey methodology was employed, involving a total of 101 employees, with census sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that both the implementation of Good Corporate Governance (GCG) and a safety culture positively and significantly influence employee job satisfaction. Furthermore, both elements also have a positive and significant influence on employee performance. Job satisfaction significantly improves performance and serves as an effective mediator between Good Corporate Governance (GCG), safety culture, and employee performance. Thus, job satisfaction is crucial as an intermediary factor in improving employee performance. These results are expected to provide valuable advice to management in improving employee performance by strengthening corporate governance and promoting a safety culture.
Copyright (c) 2026 Razali Sahlan, Kiki Farida Ferine, Elfitra Desi, Isa Indrawan (Author) https://creativecommons.org/licenses/by-nc/4.0
Analyzing Transformational Leadership Style and Work Motivation Towards Organizational Commitment with Job Satisfaction as an Intervening Variable at the Representatif Office of Bank Indonesia North Sumatra
This study aims to examine the effect of Transformational Leadership Style and Work Motivation on Organizational Commitment, with Job Satisfaction serving as an intervening variable at the Representative Office of Bank Indonesia Medan, North Sumatra. The research employs a quantitative approach using Structural Equation Modeling (SEM) through SmartPLS 3.0 software. The population consists of all employees at the office, and the sample was selected using a saturated sampling technique. Data were collected via questionnaires and analyzed using SmartPLS. The results reveal that Transformational Leadership Style significantly affects Job Satisfaction, but does not have a direct significant impact on Organizational Commitment. Work Motivation shows a significant influence on both Job Satisfaction and Organizational Commitment. In addition, Job Satisfaction significantly affects Organizational Commitment. The indirect effect analysis indicates that Job Satisfaction does not mediate the relationship between Transformational Leadership Style and Organizational Commitment, but it successfully mediates the effect of Work Motivation on Organizational Commitment. These findings highlight that improving employee motivation and job satisfaction is crucial for strengthening organizational commitment.
Copyright (c) 2026 Qori Aulia Harahap, Elfitra Desi (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Career Development and Work-Life Balance Programs on Employee Retention with Motivation as an Intervening Variable at PT PLN (Persero) ULP Kotanopan
This study aims to assess how career development initiatives and work-life balance impact employee retention, with motivation as an intermediary variable at PT PLN (Persero) ULP Kotanopan. Quantitative methods were used through a survey, with a sample of 54 employees. The analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that motivation significantly and positively influences employee retention. Furthermore, career development initiatives and work-life balance were shown to significantly increase employee motivation. Although career development initiatives did not have a significant direct effect on retention, they did influence it indirectly through motivation. Conversely, work-life balance directly and positively influences employee retention, as well as through motivation. Thus, motivation is an important intermediary factor in increasing employee retention. These results are expected to guide management in developing HR policies to improve employee retention.
Copyright (c) 2026 Rahmat Akbar Siregar, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Putri Arisa, Muhammad Toyib Daulay, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center
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.
Copyright (c) 2026 Putra Ramadhan, M. Chaerul Rizky, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0