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 Accreditation Sinta 4 ranking based on Kemdiktisaintek. Number: 355/Dst/D.D1/Hm.01.01/2026 (Document Accreditation) 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 Agama Islam (STAI) 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
The Influence of Sharia Financial Literacy on Public Interest in Becoming Sharia Bank Customers in Indonesia
This study aims to analyze the influence of Sharia financial literacy on the public's interest in becoming customers of Sharia banks. Data were collected via questionnaires distributed to 110 respondents across two districts in Palembang City—Ilir Barat and Ilir Timur—focusing specifically on the 100 respondents who had never conducted transactions with a Sharia bank. Data analysis was performed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results indicate that Sharia financial literacy has a positive influence on the interest in becoming a Sharia bank customer, accounting for 52.8% of the effect. Furthermore, a T-statistic of 17.717 demonstrates that the hypothesis result is statistically significant, confirming a strong relationship between Sharia financial literacy and the public's interest in becoming Sharia bank customers. Based on these findings, the study recommends enhancing educational programs through various methods. Future research is encouraged to examine other independent variables.
Copyright (c) 2026 Kurniati, Addinul Ikhsan, Masagus Fathir Fadhillah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Reputasi KAP, Audit Tenure, Disclosure dan Financial Distress terhadap Opini Audit Going Concern pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI
This study aims to analyze the influence of public accounting firm reputation, audit tenure, disclosure, and financial distress on going-concern audit opinions in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study uses a quantitative approach with logistic regression analysis and relies on secondary data in the form of annual financial reports. The research population consists of 92 companies, with a sample of 31 companies selected through purposive sampling. The results show that the reputation of the public accounting firm, audit tenure, disclosure, and financial distress simultaneously affect and significantly impact going-concern audit opinions. Partially, the reputation of the public accounting firm has a positive and significant effect, while audit tenure, disclosure, and financial distress do not affect going-concern audit opinions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress terhadap opini audit going concern pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik dan menggunakan data sekunder berupa laporan keuangan tahunan. Populasi penelitian terdiri dari 92 perusahaan, dengan sampel 31 perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress secara simultan berpengaruh dan signifikan terhadap opini audit going concern. Secara parsial, reputasi kantor akuntan publik memiliki pengaruh positif dan signifikan. Sebaliknya, audit tenure, disclosure, dan financial distress tidak berpengaruh terhadap opini audit going concern.
Copyright (c) 2026 Putri Kamila, Meti Zuliyana, Aida Rakhmawati (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Penerapan E – Samsat dan Kesadaran Wajib Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin
This study aims to analyze the influence of the implementation of E-Samsat and taxpayer awareness on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. This study uses a quantitative method. The population in this study is motor vehicle taxpayers registered at the Banyuasin Regency Samsat Office. The research sample amounted to 100 respondents which were determined using a simple random sampling technique. Data were collected through the distribution of questionnaires with a Likert scale and analyzed using multiple linear regression analysis methods with the help of the SPSS program. The results of the study show that the simultaneous implementation of E-Samsat and taxpayer awareness have a positive and significant effect on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. In addition, the partial implementation of E-Samsat has a positive and significant effect on compliance with Motor Vehicle Tax payments, as well as taxpayer awareness which also has a positive and significant effect on compliance with Motor Vehicle Tax payments. These findings show that the better the implementation of E-Samsat and the higher the awareness of taxpayers, the higher the level of taxpayer compliance in fulfilling the obligation to pay Motor Vehicle Tax. Therefore, the Banyuasin Regency Samsat Office is advised to continue to improve the quality of E-Samsat services and expand tax socialization and education to increase taxpayer awareness and compliance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-Samsat dan kesadaran wajib pajak terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kabupaten Banyuasin. Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner dengan skala Likert dan dianalisis menggunakan metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa penerapan E-Samsat dan kesadaran wajib pajak secara simultan berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Selain itu, secara parsial penerapan E-Samsat berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor, demikian pula kesadaran wajib pajak yang juga berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor. Temuan ini menunjukkan bahwa semakin baik penerapan E-Samsat dan semakin tinggi kesadaran wajib pajak, maka semakin tinggi pula tingkat kepatuhan wajib pajak dalam memenuhi kewajiban pembayaran Pajak Kendaraan Bermotor. Oleh karena itu, Kantor Samsat Kabupaten Banyuasin disarankan untuk terus meningkatkan kualitas layanan E-Samsat serta memperluas sosialisasi dan edukasi perpajakan guna meningkatkan kesadaran dan kepatuhan wajib pajak
Copyright (c) 2026 Suci Juniyasih, Msy Mikial, Dimas Pratama Putra, Dwi Septa Aryani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Literasi Pajak dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir
This study aims to analyze the influence of tax literacy and social environment on the compliance of motor vehicle taxpayers at the Samsat Office of Indralaya Ogan Ilir Regency. The study used a quantitative method with a sample of 100 respondents selected through Simple Random Sampling. Data was obtained through questionnaires and analyzed using SPSS. The results of the study showed that tax literacy and the social environment had a significant and positive effect on taxpayer compliance (F count = 159,888, sig. = 0.001). Tax literacy (tcal = 5.949, sig. = 0.001) and social environment (tcal = 5.455, sig. = 0.001) also have a positive and significant effect on taxpayer compliance. These findings suggest that increased tax understanding and social environmental support can improve motor vehicle taxpayer compliance. Abstrak Penelitian ini bertujuan menganalisis pengaruh literasi perpajakan dan lingkungan sosial terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir. Penelitian menggunakan metode kuantitatif dengan sampel 100 responden yang dipilih melalui Simple Random Sampling. Data diperoleh melalui kuesioner dan dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa literasi perpajakan dan lingkungan sosial berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak (F hitung = 159,888, sig. = 0,001). Literasi perpajakan (thitung = 5,949, sig. = 0,001) dan lingkungan sosial (t hitung = 5,455, sig. = 0,001) juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan pemahaman perpajakan dan dukungan lingkungan sosial dapat meningkatkan kepatuhan wajib pajak kendaraan bermotor.
Copyright (c) 2026 Cindy Marlina, Sugiharto, Dimas Pratama Putra, Riza Syahputera (Author) https://creativecommons.org/licenses/by-nc/4.0
Akuntabilitas Syariah sebagai Upaya Pencegahan Greenwashing dalam Pelaporan Keberlanjutan
The rise of greenwashing in sustainability reporting has become a significant challenge as Environmental, Social, and Governance (ESG) disclosure obligations increase in Indonesia, without being accompanied by uniform reporting standards. This issue becomes more complex for entities claiming to operate under Shariah principles, since the risk of greenwashing may distort both spiritual substance and financial reputation. This article aims to examine and analyze the role of Shariah accountability, through the Shariah Enterprise Theory (SET) framework, as an effort to prevent greenwashing practices in corporate sustainability reporting. Using a conceptual literature review approach, this article synthesizes three bodies of literature: conventional theories of sustainability disclosure (legitimacy, stakeholder, and signaling theory), the concept and empirical evidence of greenwashing, and the framework of Shariah accountability along with its operational instruments. The findings indicate that the vertical dimension (accountability to Allah SWT) and horizontal dimension (accountability to people and nature) within SET can serve as an additional preventive layer against the structural weaknesses of conventional regulation, with the Shariah Supervisory Board (DPS) and maqasid-based indices serving as its operational instruments. Nevertheless, empirical evidence shows that the implementation of Shariah accountability still faces significant gaps, particularly in its horizontal dimension. This article contributes theoretically by positioning SET as an underexplored preventive framework against greenwashing, and practically by recommending an expansion of the Shariah Supervisory Board's function to also assess the substance of sustainability claims, not merely compliance with financial transactions. Abstrak Isu greenwashing dalam pelaporan keberlanjutan menjadi tantangan signifikan seiring meningkatnya kewajiban pengungkapan Environmental, Social, and Governance (ESG) di Indonesia, tanpa disertai keseragaman standar pelaporan. Persoalan ini menjadi semakin kompleks pada entitas yang mengklaim beroperasi sesuai prinsip syariah, karena risiko greenwashing berpotensi mendistorsi substansi spiritual sekaligus reputasi keuangan. Artikel ini bertujuan mengkaji dan menganalisis peran akuntabilitas syariah, melalui kerangka Shariah Enterprise Theory (SET), sebagai upaya pencegahan praktik greenwashing dalam pelaporan keberlanjutan perusahaan. Menggunakan pendekatan studi literatur konseptual, artikel ini mensintesis tiga kelompok kajian: teori konvensional pengungkapan keberlanjutan (legitimasi, pemangku kepentingan, dan sinyal), konsep serta bukti empiris greenwashing, dan kerangka akuntabilitas syariah beserta instrumen operasionalnya. Hasil kajian menunjukkan bahwa dimensi vertikal (pertanggungjawaban kepada Allah SWT) dan horizontal (pertanggungjawaban kepada manusia dan alam) dalam SET berpotensi menjadi lapisan pencegahan tambahan atas kelemahan struktural regulasi konvensional, dengan Dewan Pengawas Syariah (DPS) dan indeks berbasis maqasid sebagai instrumen operasionalnya. Namun demikian, bukti empiris menunjukkan bahwa implementasi akuntabilitas syariah masih menyisakan kesenjangan, terutama pada dimensi horizontal. Artikel ini berkontribusi secara teoretis dengan memposisikan SET sebagai kerangka preventif greenwashing yang belum banyak dieksplorasi, sekaligus secara praktis dengan merekomendasikan perluasan fungsi DPS agar turut menilai substansi klaim keberlanjutan, tidak hanya kepatuhan transaksi keuangan
akuntabilitas syariah; greenwashing; pelaporan keberlanjutan; Shariah Enterprise Theory; Dewan Pengawas Syariah
Copyright (c) 2026 Nur Laeli Musthofa, Mardiyansyah, Rustam Hanafi (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai pada Kantor Bappeda Provinsi Sumatera Selatan
This study basically aims to determine the influence of Communication, Work Environment, and Competence on Employee Performance at the BAPPEDA Office of South Sumatra Province. This research uses a quantitative approach, employing primary data collection techniques through the distribution of questionnaires and secondary data from the organizational structure. The study uses descriptive data analysis techniques, classical assumption tests, multiple linear regression analysis, and the statistical application SPSS version 26. The population consisted of 192 employees. Using the Slovin formula with a 10% error rate, the research sample amounted to 66 respondents. The results of the study indicate that Communication, Work Environment, and Competence simultaneously influence Employee Performance at the BAPPEDA Office of South Sumatra Province, with a significance value of F 0.000 < 0.05 and a multiple linear regression equation of Y = 11,011 + 0,150 X1 + 0,389 X2 + 0,247 X3. Partially, Communication has an effect on Employee Performance with a significance value of 0.038 < 0.05, the Work Environment has an effect with a significance value of 0.000 < 0.05, and Competence also affects Employee Performance with a significance value of 0.001 < 0.05. Abstrak Penelitian ini pada dasarnya bertujuan untuk mengetahui pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor BAPPEDA Provinsi Sumatera Selatan. penelitian ini menggunakan pedekatan kuantitatif, menggunakkan teknik pengumpulan data secara primer dengan penyebaran kuesioner dan data sekunder dari struktur organisasi. Penelitian ini menggunakan teknik analisis data deskriptif, asumsi klasik, analisis regresi linier berganda dan menggunakan aplikasi statistik SPSS versi 26. Adapun populasi berjumlah 192 dengan memakai rumus slovin dengan tingkat kesalahan 10% jadi sampel penelitian berjumlah 66. Hasil penelitian menunjukkan bahwa terdapat pengaruh Komunikasi, Lingkungan Kerja dan Kompetensi Terhadap Kinerja Pegawai pada kantor Bappeda Provinsi Sumatera Selatan, dengan nilai sig F 0,000 < 0,05 dengan persamaan regresi linier berganda Y = 11,011 + 0,150 X1 + 0,389 X2 + 0,247 X3. Dan terdapat pengaruh Komunikasi secara parsial Terhadap Kinerja Pegawai dengan nilai sig 0,038 < 0,05, terdapat pengaruh Lingkungan Kerja dengan nilai sig 0,000 < 0,05, terdapat pengaruh Kompetensi Terhadap Kinerja Pegawai dengan nilai sig 0,001 < 0,05.
Komunikasi, Lingkungan Kerja, Kompetensi dan Kinerja Pegawai
Copyright (c) 2026 Anggun Permata Rohana , Baidowie Abdhie, Herman Efrizal , Rudy Chairudin (Author) https://creativecommons.org/licenses/by-nc/4.0
Integrasi Nilai Amanah dan Khalifah dalam Akuntansi Pertanggungjawaban Syariah: Systematic Literature Review
This study aims to examine the integration of amanah and khalifah values into Islamic responsibility accounting. The topic is important because responsibility accounting is not only related to performance measurement and financial reporting, but also to moral, social, and spiritual responsibilities in resource management. This study applies a systematic literature review method using the PRISMA approach. The literature was collected from Scopus, SINTA, and Google Scholar within the publication period of 2015-2026. Out of 479 identified articles, 25 articles met the inclusion criteria and were analyzed thematically. The findings show that amanah emphasizes honesty, integrity, transparency, and accountability to Allah SWT and stakeholders. Khalifah positions humans as stewards of resources who are responsible for justice, sustainability, and public welfare. The integration of these values produces a dual accountability paradigm, namely vertical accountability to Allah SWT and horizontal accountability to humans, organizations, society, and the environment. This study also identifies several implementation challenges, including limited Islamic accounting literacy, insufficient non-financial reporting standards, and the need to strengthen human resource competencies. The findings contribute conceptually to the development of responsibility accounting based on Islamic values and provide a foundation for future empirical studies. Abstrak Penelitian ini bertujuan untuk mengkaji integrasi nilai amanah dan khalifah dalam akuntansi pertanggungjawaban syariah. Topik ini penting karena akuntansi pertanggungjawaban tidak hanya berkaitan dengan pengukuran kinerja dan pelaporan keuangan, tetapi juga dengan tanggung jawab moral, sosial, dan spiritual dalam pengelolaan sumber daya. Penelitian menggunakan metode systematic literature review dengan pendekatan PRISMA. Literatur diperoleh melalui Scopus, SINTA, dan Google Scholar dengan rentang publikasi 2015-2026. Dari 479 artikel yang teridentifikasi, 25 artikel memenuhi kriteria inklusi dan dianalisis secara tematik. Hasil kajian menunjukkan bahwa nilai amanah menekankan kejujuran, integritas, transparansi, dan tanggung jawab kepada Allah SWT serta pemangku kepentingan. Nilai khalifah menempatkan manusia sebagai pengelola sumber daya yang wajib menjaga keadilan, keberlanjutan, dan kemaslahatan. Integrasi kedua nilai tersebut menghasilkan paradigma akuntabilitas ganda, yaitu akuntabilitas vertikal kepada Allah SWT dan akuntabilitas horizontal kepada manusia, organisasi, masyarakat, serta lingkungan. Penelitian ini juga menemukan tantangan implementasi berupa keterbatasan literasi akuntansi syariah, belum optimalnya standar pelaporan non-keuangan, dan perlunya penguatan kompetensi sumber daya manusia. Temuan ini memberikan kontribusi konseptual bagi pengembangan akuntansi pertanggungjawaban berbasis nilai Islam dan menjadi dasar bagi penelitian empiris selanjutnya.
amanah, khalifah, akuntansi pertanggungjawaban, akuntansi syariah, systematic literature review
Copyright (c) 2026 Wa Ode Hasriana, Nur Istiqomah, Tujiono, Oktaviani Indah kurniasari , Rustam Hanafi (Author) https://creativecommons.org/licenses/by-nc/4.0
The Role of Financial Literacy and Investment Interest in Capital Market Investment Decisions Among Generation Z
The rapid growth of Generation Z investors in Indonesia's capital market has increased the importance of understanding the factors influencing investment decisions. However, previous studies have reported inconsistent findings regarding the role of financial literacy in shaping investment decisions, indicating the need for further empirical investigation. This study aims to analyze the influence of financial literacy and investment interest on capital market investment decisions among Generation Z. A quantitative approach with an explanatory research design was employed. The study involved 60 students from the Faculty of Islamic Business, Universitas Indo Global Mandiri, selected using purposive sampling. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS Statistics 25. The findings reveal that financial literacy does not have a significant effect on investment decisions, indicating that knowledge alone is insufficient to encourage Generation Z to invest in the capital market. In contrast, investment interest has a positive and significant influence on investment decisions, suggesting that individuals with stronger investment interest are more likely to make actual investment decisions. These findings imply that enhancing investment participation among Generation Z requires not only improving financial literacy but also fostering investment motivation through financial education, digital investment platforms, and practical investment experiences. This study contributes to the literature by providing empirical evidence on the dominant role of investment interest in shaping investment decisions among Generation Z in the Indonesian capital market. Abstrak Pesatnya pertumbuhan investor Generasi Z di pasar modal Indonesia meningkatkan pentingnya memahami faktor-faktor yang memengaruhi keputusan investasi. Namun, penelitian terdahulu masih menunjukkan hasil yang beragam mengenai peran literasi keuangan terhadap keputusan investasi sehingga diperlukan kajian empiris lebih lanjut. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan dan minat berinvestasi terhadap keputusan investasi pasar modal pada Generasi Z. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Sampel penelitian berjumlah 60 mahasiswa Fakultas Bisnis Syariah Universitas Indo Global Mandiri yang dipilih menggunakan teknik purposive sampling. Data primer dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS Statistics 25. Hasil penelitian menunjukkan bahwa literasi keuangan tidak berpengaruh signifikan terhadap keputusan investasi, yang mengindikasikan bahwa pengetahuan keuangan saja belum cukup mendorong Generasi Z untuk berinvestasi di pasar modal. Sebaliknya, minat berinvestasi berpengaruh positif dan signifikan terhadap keputusan investasi, sehingga menjadi faktor yang lebih dominan dalam mendorong perilaku investasi. Temuan ini menunjukkan bahwa peningkatan partisipasi investasi Generasi Z tidak hanya memerlukan penguatan literasi keuangan, tetapi juga strategi yang mampu meningkatkan minat berinvestasi melalui edukasi keuangan, pemanfaatan platform investasi digital, dan pengalaman investasi yang berkelanjutan. Penelitian ini memberikan kontribusi empiris terhadap pengembangan literatur mengenai perilaku investasi Generasi Z di pasar modal Indonesia.
Literasi Keuangan, Minat Berinvestasi, Keputusan Investasi, Generasi Z, Pasar Modal
Copyright (c) 2026 Satria Saputra, Doly Nofiansyah, Melia Frastuti (Author) https://creativecommons.org/licenses/by-nc/4.0
Financial Literacy and Inclusion Dynamics Within Developing Asian Markets: A Panel Data Assessment Of Indonesia, Malaysia, Singapore, Thailand, Vietnam, Philippines, and India
This study investigates the development of financial literacy and financial inclusion in seven emerging Asian economies, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam, the Philippines, and India during 2015–2025. Using secondary panel data collected from the World Bank Global Findex Database, G20 Financial Inclusion Indicators, and official economic reports, this research analyzes the influence of digital financial access, internet penetration, and GDP per capita on financial literacy performance. The study applies panel regression analysis using a fixed effect model. The findings indicate that digital payment adoption, internet accessibility, and economic growth significantly improve financial literacy levels across Asian developing economies. Singapore and Malaysia demonstrate the highest financial literacy achievements, while Indonesia and the Philippines exhibit substantial improvement during the post-pandemic digital transformation period. This research enriches contemporary literature regarding digital financial inclusion and consumer capacity in emerging territories, offering actionable structural insights for regulatory bodies and financial firms.
Copyright (c) 2026 Faizah Syihab, Hendyansyah Putra, Denta Mandra Pradipta Budiastomo, Nida Aisyah Ramadhani (Author) https://creativecommons.org/licenses/by-nc/4.0
Penerapan Konsep Entitas Ekonomi dalam Pengelolaan Keuangan UMKM Laundry
Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian, namun masih menghadapi berbagai permasalahan dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan pemisahan keuangan usaha dengan keuangan pribadi. Penerapan konsep entitas ekonomi merupakan salah satu prinsip akuntansi yang dapat membantu pelaku usaha mengelola keuangan secara lebih terstruktur. Penelitian ini bertujuan untuk menganalisis penerapan konsep entitas ekonomi dalam pengelolaan keuangan pada UMKM laundry. Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kasus pada satu UMKM laundry di Kota Palu. Data dikumpulkan melalui wawancara semi terstruktur dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji melalui triangulasi teknik. Hasil penelitian menunjukkan bahwa UMKM laundry telah menerapkan konsep entitas ekonomi melalui pemisahan keuangan usaha dan keuangan pribadi serta pencatatan transaksi secara rutin. Penerapan tersebut membantu pelaku usaha memperoleh informasi keuangan yang lebih terstruktur, mengendalikan arus kas, dan mendukung pengambilan keputusan usaha. Namun, masih ditemukan kendala berupa ketidakkonsistenan dalam pencatatan dan rekapitulasi transaksi ketika aktivitas usaha meningkat. Penelitian ini menunjukkan bahwa penerapan konsep entitas ekonomi berperan penting dalam meningkatkan kualitas pengelolaan keuangan UMKM dan mendukung keberlangsungan usaha.
Copyright (c) 2026 Nadia Avlika, Ni Kadek Puspitasari, Putri Maharani, Putri, Jamaluddin, Ernawaty Usman (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Yusvarilda Syafiah, Husni Muharram Ritonga, Elfitra Desy Surya (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Yudha Wardana Ginting, Sri Rahayu, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Septian Yubil Sumurung Sihombing, Elfitra Desy Surya, Husni Muharram Ritonga (Author) https://creativecommons.org/licenses/by-nc/4.0
Analysis Of The Company's Reputation and Logistics Innovation Against The Competitive Advantage That Mediated Service Satisfaction at PT BGR Indonesia
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.
Copyright (c) 2026 Sehat Nirwansyah Sinurat, Elfitra Desy Surya, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
Additional Analysis Of Employee Income On Civil Servant Loyalty with Job Satisfaction as an Intervening Variable at The North Tapanuli Regency Agriculture Office
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.
Copyright (c) 2026 Sartika Krisna Panggabean, Elfitra Desy Surya, Husni Muharram Ritonga (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence Of Individual Characteristics and Competencies on Employee Performance with Work Ethic as a Moderating Variable at The Dairi Panwaslu Office
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.
Copyright (c) 2026 Nurul Ampe Lestari Angkat, Mesra B, Kiki Farida Ferine, Muhammad Isa Indrawan (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect Of Compensation and Organizational Climate onEmployee Job Satisfaction Moderated by Organization Commitment at BPJS Ketenagakerjaan Aceh
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.
Copyright (c) 2026 Maqhfirrah Atriana, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect Of Organizational Citizenship Behavior (OCB) and Organizational Commitment on Employee Performancewith Workload as a Intervention Variable at BPJS Ketenagakerjaan South Sumatra Regional
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.
Copyright (c) 2026 Komang Mustiawan, Hernawaty (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
Retracted: Implications of Settlement Expansion on the Availability of Green Open Space in Medan Johor District
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 similar incidents in the future, the journal will strengthen its editorial workflow by implementing more rigorous manuscript screening procedures, publication history verification, metadata validation, and final pre-publication checks. We appreciate the understanding and continued support of the academic community in upholding the highest standards of scholarly publishing. Editorial Board Equivalent: Journal of Economic, Accounting and Management
Copyright (c) 2026 Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
Construction of Environmental Roads in Padang Cermin Village in the Development of Langkat Regency Area
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.
Copyright (c) 2026 Rudi Kataren, Abdi Sugiarto, Cut Nuraini (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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
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 Organizational Behavior and Leadership on Employee Performance with Job Satisfaction as an Intervening Variable at the Sidikalang Sub-district Office, Dairi Regency
This study aims to examine the influence of Leadership and Organizational Behavior on Employee Performance with Job Satisfaction as an intervening variable in the Sidikalang District Office, Dairi Regency. This study uses a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to employees, then analyzed using SmartPLS software version 3.0. The results of the direct influence analysis showed that Leadership (X2) had a positive and significant effect on Employee Performance (Y) with a path coefficient of 1.060, a T-Statistics value of 19.053 (> 1.96), and P-Values = 0.000. Meanwhile, Organizational Behavior (X1) had no significant effect on Employee Performance, with a path coefficient of 0.134, a T-Statistics value of 1.596 (< 1.96), and P-Values = 0.117. In addition, Leadership also has a positive and significant effect on Job Satisfaction (Z) with a path coefficient of 1.060, a T-Statistics value of 19.053, and P-Values = 0.000, while Organizational Behavior has no significant effect on Job Satisfaction, with a path coefficient of -0.110, a T-Statistics value of 1.585, and P-Values = 0.120. Furthermore, the results of the study show that Job Satisfaction has a positive and significant effect on Employee Performance, with a path coefficient of 1.118, a T-Statistics value of 4.911, and P-Values = 0.000. The results of the indirect influence analysis (mediation) showed that Job Satisfaction was able to significantly mediate the relationship between Leadership and Employee Performance, with a path coefficient of 1.185, a T-Statistics value of 4.340, and P-Values = 0.000. However, Job Satisfaction was not able to mediate the influence of Organizational Behavior on Employee Performance, with a path coefficient of -0.123, a T-Statistics value of 1.341, and P-Values = 0.186. Based on these findings, it is suggested that the Sidikalang District Office focus more attention on improving the quality of leadership and employee job satisfaction as an effort to improve employee performance. Improvements in the aspect of Organizational Behavior alone are not enough to have a significant impact on improving employee performance.
Copyright (c) 2026 Isran Bintang, Kiki Farida Ferine, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Irpan Hariono Saragih, Hernawaty, Erwansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect Of Work Stress and Organizational Culture on Work Performance with Organizational Commitment as an Intervening Variable in BPJS Employment in Sumbagsel
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.
Copyright (c) 2026 Intriana Veronika Yulandri, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2026 Ghaly Abacha Ginting, Sri Rahayu, Mesra B (Author) https://creativecommons.org/licenses/by-nc/4.0
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
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
Copyright (c) 2026 Florentina Boangmanalu, Kiki Farida Ferine, Abdi Sugiarto (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Training, Competence and Loyalty on Employee Performance with Employee Engagement as a Moderation Variable in PT Pelindo Multi Terminal
This study aims to analyze the influence of training, competence, and loyalty on employee performance with employee engagement as a moderation variable at PT Pelindo Multi Terminal Branch Belawan. This study uses a quantitative approach with a causal associative research method to test the cause-effect relationship between variables. The research population is all employees of PT Pelindo Multi Terminal Branch Belawan which totals 40 people, with the sample determination technique used is the census technique (saturated sampling). Data was collected through a questionnaire with a Likert scale that has been tested for validity and reliability. The data analysis technique used Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software version 4.0 to test the measurement model (outer model) and structural model (inner model), as well as to analyze the effect of employee engagement moderation on the relationship between independent and dependent variables. The results show that training and competencies have a positive and significant effect on employee performance, with competence as the most dominant factor. However, loyalty and employee engagement also do not have a significant effect on employee performance. For the moderation relationship, the employee engagement variable was not shown to moderate the relationship between employee competence and performance, nor did it moderate the relationship between employee loyalty and performance, nor did it moderate the relationship between training and employee performance. The research model has an R² value of 0.739 which shows that the variables of training, competence, loyalty, and employee engagement are able to explain 73.9% of the variation in employee performance, with a Q² value of 0.739 which indicates excellent predictive relevance.
Copyright (c) 2026 Farid Chairmawan, M. Chaerul Rizky, Kholilul Kholik (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effect Of Rewards and Punishment on Employee Performance with Organizational Commitment as an Intervening Variableat The Representative Office Of Bank Indonesia Province North Sumatra
This study aims to investigate how rewards and punishments affect employee performance, with organizational commitment acting as a mediating factor, at the Bank Indonesia Representative Office located in North Sumatra Province. A quantitative method was employed, employing Structural Equation Modeling (SEM) facilitated by SmartPLS 3.0 software. Participants in this study were employees working at the Bank Indonesia Representative Office in North Sumatra Province, and information was collected through a questionnaire that has been validated for reliability and accuracy. The findings indicate that organizational commitment has a positive effect on employee performance. Furthermore, both rewards and punishments directly enhance employee performance and organizational commitment. Indirectly, rewards and punishments also influence employee performance by increasing organizational commitment, thus confirming the mediating function of organizational commitment. These results imply that implementing a fair and appropriate reward and punishment system can improve employee performance both directly and by strengthening their commitment to the organization. The findings of this study have significant implications for human resource management, particularly regarding reward and punishment strategies to optimize performance while fostering organizational commitment.
Copyright (c) 2026 Fanal Nainggolan, M. Isa Indrawan, Kiki Farida Ferine (Author) https://creativecommons.org/licenses/by-nc/4.0