Equivalent : Journal of Economic, Accounting and Management
type: channel
description: 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
publisher: CV. Doki Course and Training
language: en
publication name: Equivalent : Journal of Economic, Accounting and Management
issn: 2986-8777
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1983
items: 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
items: 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
items: Analysis Of The Company's Reputation and Logistics Innovation Against The Competitive Advantage That Mediated Service Satisfaction at PT BGR Indonesia
items: Additional Analysis Of Employee Income On Civil Servant Loyalty with Job Satisfaction as an Intervening Variable at The North Tapanuli Regency Agriculture Office
items: The Influence Of Individual Characteristics and Competencies on Employee Performance with Work Ethic as a Moderating Variable at The Dairi Panwaslu Office
items: The Effect Of Compensation and Organizational Climate onEmployee Job Satisfaction Moderated by Organization Commitment at BPJS Ketenagakerjaan Aceh
items: The Effect Of Organizational Citizenship Behavior (OCB) and Organizational Commitment on Employee Performancewith Workload as a Intervention Variable at BPJS Ketenagakerjaan South Sumatra Regional
items: 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
items: The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1972
items: Employee Performance Dimension Through Employee Work Quality
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1970
items: Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as aVariable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar
items: Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City
items: Retracted: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District
items: Construction of Environmental Roads in Padang Cermin Village in the Development of Langkat Regency Area
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1965
items: 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
items: The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center
items: 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
items: 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
items: Analysis of the Influence of Leadership, Work Motivation, and Job Satisfaction on Employee Performance at @Nlangit Mobil Official
items: 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
items: The Influence of Organizational Behavior and Leadership on Employee Performance with Job Satisfaction as an Intervening Variable at the Sidikalang Sub-district Office, Dairi Regency
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1957
items: The Effect Of Work Stress and Organizational Culture on Work Performance with Organizational Commitment as an Intervening Variable in BPJS Employment in Sumbagsel
items: 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
items: The Effect of Adaptive Supervision, Employee Competence and Organizational Commitment on Employee Performance through Work Discipline as an Intervening Variable at the Binjai City Secretariat Office
items: The Effect of Digital Leadership Style and Employee Well-Being on Employee Performance with Job Satisfaction as an Intervening Variable at the Food Security and Agriculture Office of Binjai City

https://jurnal.dokicti.org/index.php/equivalent/article/view/1983
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: employee performance
  topic: keywords
subject: competence
  topic: keywords
subject: training
  topic: keywords
subject: work facilities
  topic: keywords
creator: Yusvarilda Syafiah
creator: Husni Muharram Ritonga
creator: Elfitra Desy Surya
rights: Copyright (c) 2026 Yusvarilda Syafiah, Husni Muharram Ritonga, Elfitra Desy Surya (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 2932
ending page: 2944
doi: 10.61994/equivalent.v4i2.1983

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Competence
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Yudha Wardana Ginting
creator: Sri Rahayu
creator: Mesra B
rights: Copyright (c) 2026 Yudha Wardana Ginting, Sri Rahayu, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 2945
ending page: 2958
doi: 10.61994/equivalent.v4i2.1982

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Customer experience
  topic: keywords
subject: Communication
  topic: keywords
subject: Social behavior
  topic: keywords
subject: Trust
  topic: keywords
subject: Customer satisfaction
  topic: keywords
subject: Public service
  topic: keywords
creator: Septian Yubil Sumurung Sihombing
creator: Elfitra Desy Surya
creator: Husni Muharram Ritonga
rights: Copyright (c) 2026 Septian Yubil Sumurung Sihombing, Elfitra Desy Surya, Husni Muharram Ritonga (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 2959
ending page: 2973
doi: 10.61994/equivalent.v4i2.1981

Analysis Of The Company's Reputation and Logistics Innovation Against The Competitive Advantage That Mediated Service Satisfaction at PT BGR Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Company reputation
  topic: keywords
subject: logistics innovation
  topic: keywords
subject: service satisfaction
  topic: keywords
subject: competitive advantage
  topic: keywords
creator: Sehat Nirwansyah Sinurat
creator: Elfitra Desy Surya
creator: Erwansyah
rights: Copyright (c) 2026 Sehat Nirwansyah Sinurat, Elfitra Desy Surya, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 2974
ending page: 2991
doi: 10.61994/equivalent.v4i2.1980

Additional Analysis Of Employee Income On Civil Servant Loyalty with Job Satisfaction as an Intervening Variable at The North Tapanuli Regency Agriculture Office
type: item
description: 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.
subject: Articles
  topic: section
subject: Additional Employee Income
  topic: keywords
subject: Civil Servant Loyalty
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Sartika Krisna Panggabean
creator: Elfitra Desy Surya
creator: Husni Muharram Ritonga
rights: Copyright (c) 2026 Sartika Krisna Panggabean, Elfitra Desy Surya, Husni Muharram Ritonga (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 2992
ending page: 3005
doi: 10.61994/equivalent.v4i2.1979

The Influence Of Individual Characteristics and Competencies on Employee Performance with Work Ethic as a Moderating Variable at The Dairi Panwaslu Office
type: item
description: 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.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Individual Characteristics
  topic: keywords
subject: Competence
  topic: keywords
subject: Work Ethic
  topic: keywords
creator: Nurul Ampe Lestari Angkat
creator: Mesra B
creator: Kiki Farida Ferine
creator: Muhammad Isa Indrawan
rights: Copyright (c) 2026 Nurul Ampe Lestari Angkat, Mesra B, Kiki Farida Ferine, Muhammad Isa Indrawan (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 3006
ending page: 3020
doi: 10.61994/equivalent.v4i2.1978

The Effect Of Compensation and Organizational Climate onEmployee Job Satisfaction Moderated by Organization Commitment at BPJS Ketenagakerjaan Aceh
type: item
description: 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.
subject: Articles
  topic: section
subject: Compensation
  topic: keywords
subject: Organizational Climate
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Moderation
  topic: keywords
creator: Maqhfirrah Atriana
creator: Mesra B
rights: Copyright (c) 2026 Maqhfirrah Atriana, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 3021
ending page: 3036
doi: 10.61994/equivalent.v4i2.1977

The Effect Of Organizational Citizenship Behavior (OCB) and Organizational Commitment on Employee Performancewith Workload as a Intervention Variable at BPJS Ketenagakerjaan South Sumatra Regional
type: item
description: 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.
subject: Articles
  topic: section
subject: Organizational Citizenship Behavior
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Workload
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Komang Mustiawan
creator: Hernawaty
rights: Copyright (c) 2026 Komang Mustiawan, Hernawaty (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3051
ending page: 3067
doi: 10.61994/equivalent.v4i2.1976

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Work Discipline
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Work Commitment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Zhuraina
creator: Kiki Farida Ferine
rights: Copyright (c) 2026 Zhuraina, Kiki Farida Ferine (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3068
ending page: 3085
doi: 10.61994/equivalent.v4i2.1974

The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture
type: item
description: 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.
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Motivation
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Organizational Culture
  topic: keywords
creator: Zamroni
creator: Erwansyah
rights: Copyright (c) 2026 Zamroni, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3086
ending page: 3103
doi: 10.61994/equivalent.v4i2.1973

https://jurnal.dokicti.org/index.php/equivalent/article/view/1972
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Work Discipline
  topic: keywords
subject: Job Training
  topic: keywords
subject: Work Facilities
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Yusmaida Panjaitan
creator: Yohny Anwar
creator: Muhammad Toyib Daulay
rights: Copyright (c) 2026 Yusmaida Panjaitan, Yohny Anwar, Muhammad Toyib Daulay (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3104
ending page: 3122
doi: 10.61994/equivalent.v4i2.1972

Employee Performance Dimension Through Employee Work Quality
type: item
description: 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.
subject: Articles
  topic: section
subject: Training
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Employee Work Quality
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Yolanda Saulina Sitorus
creator: Hernawaty
rights: Copyright (c) 2026 Yolanda Saulina Sitorus, Hernawaty (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3123
ending page: 3135
doi: 10.61994/equivalent.v4i2.1971

https://jurnal.dokicti.org/index.php/equivalent/article/view/1970
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Work Culture
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Leadership
  topic: keywords
subject: Moderating Variable
  topic: keywords
creator: Widya Susanti
creator: Husni Muharram
rights: Copyright (c) 2026 Widya Susanti, Husni Muharram (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3136
ending page: 3149
doi: 10.61994/equivalent.v4i2.1970

Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as aVariable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar
type: item
description: 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.
subject: Articles
  topic: section
subject: Presenteeism
  topic: keywords
subject: Absenteeism
  topic: keywords
subject: Work Commitment
  topic: keywords
subject: Employee Work Quality
  topic: keywords
creator: Viance Tawarta Sinaga
creator: Sri Rahayu
rights: Copyright (c) 2026 Viance Tawarta Sinaga, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-02
publication date: 2026-07-02
starting page: 3150
ending page: 3166
doi: 10.61994/equivalent.v4i2.1969

Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City
type: item
description: 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.
subject: Articles
  topic: section
subject: riverbank
  topic: keywords
subject: spatial planning
  topic: keywords
subject: river restoration
  topic: keywords
subject: watershed
  topic: keywords
subject: development strategy
  topic: keywords
creator: Usman
creator: Ruri Prihatini Lubis
creator: Abdiyanto
rights: Copyright (c) 2026 Usman, Ruri Prihatini Lubis, Abdiyanto (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3167
ending page: 3184
doi: 10.61994/equivalent.v4i2.1968

Retracted: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District
type: item
description: 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: 1967 Title: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District Authors: Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto Published 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: 1889 Title: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District Authors: Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto Article 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 simila…
subject: Articles
  topic: section
subject: public green open space
  topic: keywords
subject: residential expansion
  topic: keywords
subject: Medan Johor
  topic: keywords
subject: spatial planning
  topic: keywords
subject: urban environment
  topic: keywords
creator: Syarif Hidayatullah
creator: Cut Nuraini
creator: Abdi Sugiarto
rights: Copyright (c) 2026 Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3185
ending page: 3195
doi: 10.61994/equivalent.v4i2.1967

Construction of Environmental Roads in Padang Cermin Village in the Development of Langkat Regency Area
type: item
description: 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.
subject: Articles
  topic: section
subject: Environmental road development
  topic: keywords
subject: regional development
  topic: keywords
subject: community mobility
  topic: keywords
subject: participation
  topic: keywords
subject: sustainability
  topic: keywords
creator: Rudi Kataren
creator: Abdi Sugiarto
creator: Cut Nuraini
rights: Copyright (c) 2026 Rudi Kataren, Abdi Sugiarto, Cut Nuraini (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3196
ending page: 3213
doi: 10.61994/equivalent.v4i2.1966

https://jurnal.dokicti.org/index.php/equivalent/article/view/1965
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Internal Audit
  topic: keywords
subject: HR Competence
  topic: keywords
subject: IT Internal Control
  topic: keywords
subject: Financial Statement Quality
  topic: keywords
subject: Management Commitment
  topic: keywords
creator: Riza Milianda Kasa
creator: Rahima Br Purba
rights: Copyright (c) 2026 Riza Milianda Kasa, Rahima Br Purba (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3214
ending page: 3227
doi: 10.61994/equivalent.v4i2.1965

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Principal Leadership
  topic: keywords
subject: Teacher Competence
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Teacher Performance
  topic: keywords
creator: Putri Arisa
creator: Muhammad Toyib Daulay
creator: Sri Rahayu
rights: Copyright (c) 2026 Putri Arisa, Muhammad Toyib Daulay , Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3314
ending page: 3326
doi: 10.61994/equivalent.v4i2.1964

The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center
type: item
description: 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.
subject: Articles
  topic: section
subject: Transformational Leadership
  topic: keywords
subject: Human Relation
  topic: keywords
subject: Work Ethic
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Employee Performance.
  topic: keywords
creator: Putra Ramadhan
creator: M. Chaerul Rizky
creator: Sri Rahayu
rights: Copyright (c) 2026 Putra Ramadhan, M. Chaerul Rizky, Sri Rahayu (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3296
ending page: 3313
doi: 10.61994/equivalent.v4i2.1963

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Training
  topic: keywords
subject: Competence
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: ASN Performance.
  topic: keywords
creator: Pitta Bonaria Girsang
creator: M. Chaerul Rizky
creator: Eli Delvi Yanti
rights: Copyright (c) 2026 Pitta Bonaria Girsang, M. Chaerul Rizky, Eli Delvi Yanti (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3280
ending page: 3295
doi: 10.61994/equivalent.v4i2.1962

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
type: item
description: 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
subject: Articles
  topic: section
subject: Financial literacy
  topic: keywords
subject: income
  topic: keywords
subject: lifestyle
  topic: keywords
subject: financial management
  topic: keywords
subject: locus of control
  topic: keywords
subject: employees
  topic: keywords
creator: Natasya Miranda Puteri
creator: Noni Ardian
creator: Maya Macia Sari
rights: Copyright (c) 2026 Natasya Miranda Puteri, Noni Ardian, Maya Macia Sari (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3263
ending page: 3279
doi: 10.61994/equivalent.v4i2.1961

Analysis of the Influence of Leadership, Work Motivation, and Job Satisfaction on Employee Performance at @Nlangit Mobil Official
type: item
description: 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.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Muhammad Azwari
creator: Muhammad Toyib Daulay
creator: Darmilisani
rights: Copyright (c) 2026 Muhammad Azwari, Muhammad Toyib Daulay, Darmilisani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3246
ending page: 3262
doi: 10.61994/equivalent.v4i2.1960

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial literacy
  topic: keywords
subject: risk perception
  topic: keywords
subject: income
  topic: keywords
subject: self-efficacy
  topic: keywords
subject: investment decisions
  topic: keywords
creator: Kristiani Br Ginting
creator: Noni Ardian
creator: Ramadhan Harahap
rights: Copyright (c) 2026 Kristiani Br Ginting, Noni Ardian, Ramadhan Harahap (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 3228
ending page: 3245
doi: 10.61994/equivalent.v4i2.1959

The Influence of Organizational Behavior and Leadership on Employee Performance with Job Satisfaction as an Intervening Variable at the Sidikalang Sub-district Office, Dairi Regency
type: item
description: This study aims to examine the influence of Leadership and Organizational Behavior on Employee Performance with Job Satisfaction as an intervening variable in the Sidikalang District Office, Dairi Regency. This study uses a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to employees, then analyzed using SmartPLS software version 3.0. The results of the direct influence analysis showed that Leadership (X2) had a positive and significant effect on Employee Performance (Y) with a path coefficient of 1.060, a T-Statistics value of 19.053 (> 1.96), and P-Values = 0.000. Meanwhile, Organizational Behavior (X1) had no significant effect on Employee Performance, with a path coefficient of 0.134, a T-Statistics value of 1.596 (< 1.96), and P-Values = 0.117. In addition, Leadership also has a positive and significant effect on Job Satisfaction (Z) with a path coefficient of 1.060, a T-Statistics value of 19.053, and P-Values = 0.000, while Organizational Behavior has no significant effect on Job Satisfaction, with a path coefficient of -0.110, a T-Statistics value of 1.585, and P-Values = 0.120. Furthermore, the results of the study show that Job Satisfaction has a positive and significant effect on Employee Performance, with a path coefficient of 1.118, a T-Statistics value of 4.911, and P-Values = 0.000. The results of the indirect influence analysis (mediation) showed that Job Satisfaction was able to significantly mediate the relationship between Leadership and Employee Performance, with a path coefficient of 1.185, a T-Statistics value of 4.340, and P-Values = 0.000. However, Job Satisfaction was not able to mediate the influence of Organizational Behavior on Employee Performance, with a path coefficient of -0.123, a T-Statistics value of 1.341, and P-Values = 0.186. Based on these findings, it is suggested that the Sidikalang District Office focus …
subject: Articles
  topic: section
subject: leadership
  topic: keywords
subject: organizational behavior
  topic: keywords
subject: job satisfaction
  topic: keywords
subject: employee performance
  topic: keywords
creator: Isran Bintang
creator: Kiki Farida Ferine
creator: Abdi Sugiarto
rights: Copyright (c) 2026 Isran Bintang, Kiki Farida Ferine, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 3037
ending page: 3050
doi: 10.61994/equivalent.v4i2.1958

https://jurnal.dokicti.org/index.php/equivalent/article/view/1957
type: item
title: The Effect of a Hybrid Work Environment on Employee Performance with Motivation as a Moderating Variable at the Department of Manpower, Cooperatives, and Micro, Small, and Medium Enterprises of Serdang Bedagai Regency
description: This study aims to analyze the effect of a hybrid work environment on employee performance with work motivation as a moderating variable at the Department of Manpower, Cooperatives, Small and Medium Enterprises of Serdang Bedagai Regency. This research employed a quantitative associative approach. The population consisted of 35 employees, and a saturated sampling technique was applied. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software. The results show that the hybrid work environment does not have a significant effect on employee performance, as indicated by a T-statistic value of 1.149 and a p-value of 0.258, leading to the rejection of the first hypothesis. Work motivation also does not have a significant effect on employee performance, with a T-statistic of 1.839 and a p-value of 0.074, resulting in the rejection of the second hypothesis. Furthermore, work motivation does not moderate the relationship between the hybrid work environment and employee performance, as shown by a T-statistic of 1.082 and a p-value of 0.287, so the third hypothesis is also rejected. Based on these findings, it is recommended that government institutions do not rely solely on hybrid work systems to improve employee performance, but also strengthen supporting factors such as digital competence, performance supervision, task clarity, and organizational policies that align with job characteristics.
subject: Articles
  topic: section
subject: hybrid work environment
  topic: keywords
subject: work motivation
  topic: keywords
subject: employee performance
  topic: keywords
subject: SEM-PLS
  topic: keywords
creator: Irpan Hariono Saragih
creator: Hernawaty
creator: Erwansyah
rights: Copyright (c) 2026 Irpan Hariono Saragih, Hernawaty, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 2918
ending page: 2931
doi: 10.61994/equivalent.v4i2.1957

The Effect Of Work Stress and Organizational Culture on Work Performance with Organizational Commitment as an Intervening Variable in BPJS Employment in Sumbagsel
type: item
description: This study aims to examine the influence of work stress and organizational culture on work performance, with organizational commitment as an intervening variable, at BPJS Ketenagakerjaan in South Sumatra. This study used a quantitative approach with a survey method. The sample consisted of 70 employees, selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results of the study indicate that organizational culture has a positive and significant influence on organizational commitment and job performance. Organizational commitment also has a positive and significant influence on job performance. Conversely, job stress has a negative and significant influence on organizational commitment and job performance. Furthermore, the indirect effect analysis shows that organizational commitment mediates the relationship between organizational culture and job stress on job performance. Therefore, strengthening organizational culture and managing job stress effectively are crucial to improving employee organizational commitment and job performance.
subject: Articles
  topic: section
subject: Job Stress
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Work Performance
  topic: keywords
creator: Intriana Veronika Yulandri
creator: Mesra B
rights: Copyright (c) 2026 Intriana Veronika Yulandri, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 2901
ending page: 2917
doi: 10.61994/equivalent.v4i2.1956

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Compensation
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Gomgom S. G. Sirait
creator: M. Isa Indrawan
creator: Kiki Farida Ferine
rights: Copyright (c) 2026 Gomgom S. G. Sirait, M. Isa Indrawan, Kiki Farida Ferine (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 2887
ending page: 2900
doi: 10.61994/equivalent.v4i2.1955

The Effect of Adaptive Supervision, Employee Competence and Organizational Commitment on Employee Performance through Work Discipline as an Intervening Variable at the Binjai City Secretariat Office
type: item
description: This study aims to examine the influence of adaptive supervision, employee competence, and organizational commitment on employee performance with work discipline as an intervening variable at the Binjai City Regional Secretariat Office. The study used a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through the SmartPLS 3.0 application to analyze the data collected from the employees. The results of the measurement model evaluation showed that the entire construct met the criteria of convergent validity, discriminant validity, and reliability, as indicated by the values of outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach's Alpha which were above the required limits. The results of the structural model evaluation showed a strong clear power of the model, with an adjusted R-square value of 0.783 for work discipline and 0.842 for employee performance. The results of the hypothesis test revealed that organizational commitment has a positive and significant effect on work discipline and employee performance. In addition, work discipline has been shown to mediate the relationship between organizational commitment and employee performance. In contrast, adaptive supervision and employee competence do not show a significant direct or indirect influence on employee performance through work discipline. Work discipline also does not have a significant direct effect on employee performance. Overall, these findings show that organizational commitment is the most dominant factor in improving employee performance, so strengthening employee loyalty and attachment to the organization is an important aspect in encouraging sustainable performance improvement in the public sector.
subject: Articles
  topic: section
subject: Adaptive supervision
  topic: keywords
subject: Employee competence
  topic: keywords
subject: Organizational commitment
  topic: keywords
creator: Ghaly Abacha Ginting
creator: Sri Rahayu
creator: Mesra B
rights: Copyright (c) 2026 Ghaly Abacha Ginting, Sri Rahayu, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 2875
ending page: 2886
doi: 10.61994/equivalent.v4i2.1954

The Effect of Digital Leadership Style and Employee Well-Being on Employee Performance with Job Satisfaction as an Intervening Variable at the Food Security and Agriculture Office of Binjai City
type: item
description: The increasing integration of digital technology in public-sector organizations has emphasized the importance of digital leadership and employee welfare in improving organizational outcomes. This study aims to examine the effects of digital leadership style and employee welfare on employee performance, with job satisfaction serving as an intervening variable, at the Food Security and Agriculture Office of Binjai City. This research employed a quantitative associative design to analyze both direct and indirect relationships among the variables. The research population consisted of all 40 employees of the institution, and a saturated sampling (census) technique was applied, involving all employees as respondents. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS version 3.3.3. The results reveal that digital leadership style has a positive and significant effect on job satisfaction, indicating that leadership practices oriented toward digital adaptation, communication, and technology utilization enhance employees’ satisfaction levels. Employee welfare is also found to have a positive and significant effect on job satisfaction, highlighting the importance of adequate compensation, social security, and work facilities in shaping positive employee attitudes. However, digital leadership style does not have a significant direct effect on employee performance. In contrast, employee welfare shows a strong and significant direct influence on employee performance, demonstrating that welfare fulfillment is a dominant factor in improving productivity and work outcomes. Furthermore, job satisfaction does not have a significant effect on employee performance and does not mediate the relationship between digital leadership style and employee performance, nor between employee welfare and employee performance
subject: Articles
  topic: section
subject: digital leadership
  topic: keywords
subject: employee welfare
  topic: keywords
subject: job satisfaction
  topic: keywords
subject: employee performance
  topic: keywords
creator: Florentina Boangmanalu
creator: Kiki Farida Ferine
creator: Abdi Sugiarto
rights: Copyright (c) 2026 Florentina Boangmanalu, Kiki Farida Ferine, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 2860
ending page: 2874
doi: 10.61994/equivalent.v4i2.1953