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/1706
items: The Effect Of Competency And Job Training On Employee Performance With Career Development As A Moderation Variable In Employees Medan Petisah Sub District Office
items: Tinjauan Atas Penyelenggaraan Standarisasi Pelayanan Ramah Anak di Puskesmas Balai Agung Kabupaten Musi Banyuasin
items: Perputaran Piutang, Persediaan dan Kas terhadap Rentabilitas Perusahaan Sub-Sektor Farmasi di BEI Tahun 2020-2024
items: Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur
items: Analisis Penggunaan Fitur Cicilan Motor melalui SPayLater terhadap Keputusan Pembelian Konsumen di Kediri Jawa Timur
items: The Influence Of Financial Technology (Fintech) On The Performance Of Msmes In Palembang City, Mediated By Financial Literacy
items: Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan pada PT. Langgeng Daya Agrindo
items: The Influence of Influencer Endorsement, Content Marketing, and Live Streaming on Online Shop Sales Turnover in Palembang City
items: Determinants Of Bos Fund Management On The Productivity Of Smk Performance With Financial Management Effectiveness As A Mediation Variable
items: Blind Box Preferences Under Uncertainty: A Positioning-Schema-Value Model with Self-Determination Motivation
items: Pengaruh Produk dan Proses Terhadap Keputusan Pembelian pada E-Commerce di Kecamatan Tanjung Batu
items: Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17
items: Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa
items: Consumer Behavior And Marketing Strategies In Blind Box Commerce: A Systematic Literature Review
items: Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang)
items: Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia
items: Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih)
items: Pengaruh Remunerasi dan Lingkungan Kerja terhadap Kinerja Guru pada Lembaga Pendidikan Nonformal (Bimbel) Tingkat Sekolah Dasar (SD) di Kota Palembang
items: Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan
items: Youth Outside Education, Employment, and Training: Policy Challenges For Indonesia From International Evidence
items: Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City
items: Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia
items: Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience
items: The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes
items: Kebijakan Open Government di Tingkat Daerah: Studi Eksploratif terhadap Transparansi Keuangan dan Keterlibatan Warga
items: The Influence of Scarcity Persuasion and Price Perception on Online Impluse Buying: Mediating Role of Aurosal
items: Building Trust in Digital Retail: How Customer Reviews, Website Quality, and Product Assortment Shape Online Purchase Intention at Indomaret Yogyakarta
items: Analisa Peran Pengawasan dalam Mewujudkan Good Governance Ekonomi Daerah Melalui Pendekatan Internal Control System
items: Determinants of Financial Distress Using a Binary Approach: Evidence from Property and Real Estate Firms on the IDX (2014–2023)

https://jurnal.dokicti.org/index.php/equivalent/article/view/1706
type: item
title: The Effect of Achievement Assessment, Competence and Position Promotion on Employee Performance with Job Satisfaction as an Intervening Variable in The Office of The Regional Financial and Asset Management Agency (BPKAD) in Toba Regency
description: This study aims to determine the direct and indirect influence of achievement assessment, competence and position promotion on employee performance with job satisfaction as an intervening variable at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency. The method used is quantitative research that leads to causal research or causal relationships. The population of this study is all ASN employees which is 52 people, while the sample extraction technique is used through non-Probability Sampling using saturated samples, because the population is below 100. The data analysis technique used through SmartPLS 4.0 consists of three stages, including the Outer Model test, the Inner Model and the research Hypothesis test (Bootstrapping). The results of the study show that the assessment of achievement, competence, position promotion and job satisfaction has a positive and significant effect on the performance of employees at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency. And the results of the indirect influence research found that the assessment of achievement, competence and promotion of positions had a positive and significant effect on employee performance through job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency.
subject: Articles
  topic: section
subject: Achievement Assessment
  topic: keywords
subject: Competence
  topic: keywords
subject: Job Promotion
  topic: keywords
creator: Dede Herardi Setiawan
creator: M. Chaerul Rizky
rights: Copyright (c) 2026 Dede Herardi Setiawan, M. Chaerul Rizky (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 685
ending page: 701
doi: 10.61994/equivalent.v4i1.1706

The Effect Of Competency And Job Training On Employee Performance With Career Development As A Moderation Variable In Employees Medan Petisah Sub District Office
type: item
description: This study aims to determine the direct influence of competency on employee performance, the effect of job training on employee performance and the effect of career development on employee performance. This study also looked at the indirect influence in the form of moderation on career development variables on the influence of competencies, job training and employee performance at the Medan Petisah District Office. This study is a quantitative research with descriptive analysis, the research sample consists of 50 respondents of ASN and Non-ASN employees of the Medan Petisah District Office. Data collection using questionnaires. The data analysis technique uses the SmartPLS 4.0 application. The results of the direct influence study showed that competence had a positive and significant effect on employee performance, job training had a positive and significant effect on employee performance and career development had a positive and significant effect on employee performance. The results of the research show that the indirect influence of career development is not able to moderate the relationship between competence and employee performance at the Medan Petisah District Office and career development is unable to moderate the relationship between job training and employee performance.
subject: Articles
  topic: section
subject: Competencies
  topic: keywords
subject: Job Training
  topic: keywords
subject: Career Development
  topic: keywords
subject: Employee
  topic: keywords
subject: Work Performance
  topic: keywords
creator: Susi Susi
creator: Yohny Anwar
rights: Copyright (c) 2026 Susi Susi, Yohny Anwar (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 669
ending page: 684
doi: 10.61994/equivalent.v4i1.1700

Tinjauan Atas Penyelenggaraan Standarisasi Pelayanan Ramah Anak di Puskesmas Balai Agung Kabupaten Musi Banyuasin
type: item
description: Child rights fulfillment services aim to ensure that every child feels safe, comfortable, and receives their basic rights optimally. As the first-line health service facility, Puskesmas plays a role in providing health services as well as shaping and changing the mindset and behavior of the community. Considering the local government's obligation to guarantee the fulfillment of children's rights and special protection through the development of Child-Friendly Districts/Cities (KLA), it is essential to implement Child-Friendly Services at Puskesmas (PRAP) as one of the indicators of the 5 (five) substantive clusters of the Convention on the Rights of the Child (KHA). The purpose of conducting the PRAP standardization process for Puskesmas Balai Agung is to obtain a picture of a standardized PRAP and to serve as a model for other puskesmas in implementing PRAP in Musi Banyuasin Regency. The PRAP assessment instrument consists of a series of indicators and/or parameters compiled in the form of a form, namely the Child-Friendly Services Requirements Form at Puskesmas. Puskesmas Balai Agung generally achieved high scores for the requested PRAP indicators. Going forward, efforts should be made to achieve improvements for child-friendly service standards in Musi Banyuasin Regency. Abstrak Layanan pemenuhan hak anak memiliki tujuan agar setiap anak merasa aman dan nyaman serta mendapatkan hak-hak dasarnya secara optimal. Puskesmas sebagai fasilitas pertama pelayan kesehatan memiliki peran pelayanan kesehatan serta membentuk dan mengubah pola pikir dan perilaku masyarakat. Menimbang kewajiban pemerintah daerah untuk menjamin terwujudnya pemenuhan hak dan perlindungan khusus anak melalui pengembangan Kabupaten/Kota Layak Anak (KLA) maka mutlak untuk diselenggarakan Pelayanan Ramah Anak di Puskesmas (PRAP) sebagai salah satu indikator dari 5 (lima) klaster substansi Konvensi Hak Anak (KHA). Tujuan dari diselenggarakannya proses standarisasi PRAP bagi Puskesnas Balai Agung adal…
subject: Articles
  topic: section
subject: layananan pemenuhan hak anak
  topic: keywords
subject: standarisasi pelayanan ramah anak di puskesmas
  topic: keywords
creator: Yanti Safitri
rights: Copyright (c) 2026 Yanti Safitri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-26
publication date: 2026-04-26
starting page: 654
ending page: 668
doi: 10.61994/equivalent.v4i1.1655

Perputaran Piutang, Persediaan dan Kas terhadap Rentabilitas Perusahaan Sub-Sektor Farmasi di BEI Tahun 2020-2024
type: item
description: This study aims to analyze the effect of accounts receivable turnover, inventory turnover, and cash turnover on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Profitability is measured using Return on Assets (ROA). This research uses a quantitative associative approach with secondary data obtained from the annual financial reports of pharmaceutical companies listed on the IDX. The sampling technique used purposive sampling, resulting in eight companies with 35 observations. The results show that receivable turnover, inventory turnover, and cash turnover simultaneously have a significant effect on profitability. Partially, receivable turnover has no significant effect on profitability, while inventory turnover and cash turnover have a positive and significant effect. The coefficient of determination shows that the model explains 33.7% of the variation in profitability. These findings suggest that efficient management of inventory and cash can help improve company profitability. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh perputaran piutang, perputaran persediaan, dan perputaran kas terhadap rentabilitas perusahaan sub-sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Rentabilitas diukur menggunakan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan farmasi yang diperoleh dari situs resmi BEI. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 7 perusahaan dengan total 35 observasi. Analisis data menggunakan regresi linier berganda dengan bantuan SPSS versi 25, yang didukung oleh uji asumsi klasik, uji F, uji t, dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara simultan perputaran piutang, perputaran persediaan, dan perputaran kas berpengaruh signifikan ter…
subject: Articles
  topic: section
subject: Perputaran Piutang
  topic: keywords
subject: Perputaran Persediaan
  topic: keywords
subject: Perputaran Kas
  topic: keywords
subject: Rentabilitas
  topic: keywords
creator: Sumalia
creator: Rizal Effendi
creator: Dimas Pratama Putra
rights: Copyright (c) 2026 Sumalia, Rizal Effendi, Dimas Pratama Putra (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-15
publication date: 2026-05-15
starting page: 702
ending page: 714
doi: 10.61994/equivalent.v4i1.1666

Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur
type: item
description: This study aims to determine the Influence of E-Filing Use, the Role of Tax Volunteers and Tax Sanctions both simultaneously and partially on Individual Taxpayer Compliance at KPP Pratama Palembang Ilir Timur. The population in this study were individual taxpayers at KPP Pratama Palembang Ilir Timur totaling 244,113. The sample in this study was 100 respondents selected using the accidental sampling method. This study uses Quantitative data analysis techniques. The data source used in this study is primary data. The data analysis used in this research is multiple linear regression. The results of this research simultaneously are that the use of e-Filing, the role of tax volunteers and tax sanctions influence individual taxpayer compliance. And the partial research results are that the use of e-Filing has an influence on individual taxpayer compliance, the role of tax volunteers has an influence on individual taxpayer compliance. On the other hand, tax sanctions have no effect on individual taxpayer compliance. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak baik secara simultan maupun parsial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Palembang Ilir Timur. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Palembang Ilir Timur sebanyak 244.113. Sampel dalam penelitian ini sebanyak 100 responden dipilih dengan menggunakan metode accidental sampling. Penelitian ini menggunakan teknik analisis data Kuantitatif. Sumber data yang digunakan pada penelitian ini adalah data primer. Analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda. Hasil dari penelitian ini secara simultan yaitu penggunaan e-Filing, peran relawan pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Dan Hasil penelitian secara parsial yaitu penggunaan e Filing berpengaruuh terhadap kepatuhan wajib pajak orang pribadi, peran relawan pajak be…
subject: Articles
  topic: section
subject: Pengaruh Penggunaan E-Filing, Peran Relawan Pajak Sanksi Pajak Kepatuhan Wajib Pajak Orang Pribadi
  topic: keywords
creator: Ratih Agustin
creator: Febransyah
creator: Sasiska Rani
rights: Copyright (c) 2026 Ratih Agustin, Febransyah, Sasiska Rani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-23
publication date: 2026-02-23
starting page: 512
ending page: 534
doi: 10.61994/equivalent.v4i1.1622

Analisis Penggunaan Fitur Cicilan Motor melalui SPayLater terhadap Keputusan Pembelian Konsumen di Kediri Jawa Timur
type: item
description: The development of digital technology has driven the emergence of various innovative financing services that facilitate consumer transactions, including purchasing motor vehicles. One such service is the Motorcycle Installment feature through SPayLater on the Shopee platform. This study aims to analyze the influence of using the Motorcycle Installment feature through SPayLater on consumer decisions in purchasing a motorcycle. The study used a qualitative approach with field research methods. Data collection was conducted through interviews with consumers who had activated and applied for financing. Data were analyzed descriptively to determine the factors influencing purchasing decisions. The results show that ease of access, a fast application process, simple requirements, and a short term are key consumer considerations. In addition, transparency of information and a sense of security due to the support of financing companies, highlighted by the Financial Services Authority, also increase consumer confidence in making decisions. Thus, the Motorcycle Installment feature through SPayLater plays a role as an effective digital financing alternative in encouraging decisions to purchase motor vehicles in the e-commerce era. Abstrak Perkembangan teknologi digital mendorong munculnya berbagai inovasi layanan pembiayaan yang memudahkan konsumen dalam melakukan transaksi, termasuk pembelian kendaraan bermotor. Salah satu layanan yang berkembang adalah fitur Cicilan Motor melalui SPayLater pada platform Shopee. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan fitur Cicilan Motor melalui SPayLater terhadap keputusan konsumen dalam pembelian sepeda motor. Penelitian menggunakan pendekatan kualitatif dengan metode penelitian lapangan. Pengumpulan data dilakukan melalui wawancara terhadap konsumen yang telah melakukan aktivasi dan pengajuan pembiayaan. Data dianalisis secara deskriptif untuk mengetahui faktor-faktor yang memengaruhi keputusan pembelian. Hasil pene…
subject: Articles
  topic: section
subject: Pembiayaan Kredit, E-Commerce, Keputusan Pembelian, Spaylater
  topic: keywords
creator: Ericha Lisa Wibowo
rights: Copyright (c) 2026 Ericha Lisa Wibowo (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 504
ending page: 511
doi: 10.61994/equivalent.v4i1.1612

The Influence Of Financial Technology (Fintech) On The Performance Of Msmes In Palembang City, Mediated By Financial Literacy
type: item
description: The development of financial technology (fintech) provides significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve their business performance. However, optimal fintech utilization is strongly influenced by the level of financial literacy of MSMEs. This study aims to analyze the influence of financial technology on the performance of MSMEs in Palembang City, with financial literacy as a mediating variable. The research method used a quantitative approach, collecting data through questionnaires from 100 MSMEs in Palembang City. The data analysis technique used path analysis or Structural Equation Modeling (SEM). The results show that financial technology has a positive and significant effect on MSME performance. In addition, financial technology also has a positive effect on financial literacy, and financial literacy has been proven to have a positive effect on MSME performance. Financial literacy can significantly mediate the influence of financial technology on MSME performance. These findings indicate that improving the financial literacy of MSMEs is crucial for the effective use of fintech and optimal impact on business performance. This research is expected to serve as a reference for the government and stakeholders in formulating policies for developing MSMEs based on financial technology.
subject: Articles
  topic: section
subject: Financial Technology, Financial Literacy, MSME Performance, Palembang City.
  topic: keywords
creator: Indah Diana
creator: Dewi Sartika
creator: Sulaiman Helmi
creator: Fitriasuri
rights: Copyright (c) 2026 Indah Diana, Dewi Sartika, Sulaiman Helmi, Fitriasuri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-05
publication date: 2026-04-05
starting page: 589
ending page: 595
doi: 10.61994/equivalent.v4i1.1609

Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan pada PT. Langgeng Daya Agrindo
type: item
description: This study aims to determine and analyze the effect of human resources on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency, South Sumatra. The human resource variable is measured through indicators of competence, training, work discipline, and work motivation. Meanwhile, employee performance is measured through work quality, work quantity, timeliness, and responsibility. This research uses a quantitative method with an associative approach. The population consists of all employees of PT. Langgeng Daya Agrindo, and the sampling technique used is saturated sampling. Data were collected through questionnaires, interviews, and documentation. Data analysis techniques include validity test, reliability test, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that human resources have a positive and significant effect on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency. This is proven by the t-count value greater than t-table and a significance value less than 0.05. The coefficient of determination indicates that the human resource variable contributes significantly to improving employee performance. Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sumber daya manusia terhadap kinerja karyawan pada PT. Langgeng Daya Agrindo Kabupaten Lahat, Sumatera Selatan. Variabel sumber daya manusia diukur melalui indikator kompetensi, pelatihan, disiplin kerja, dan motivasi kerja. Sedangkan variabel kinerja karyawan diukur melalui kualitas kerja, kuantitas kerja, ketepatan waktu, dan tanggung jawab. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Langgeng Daya Agrindo, dengan teknik pengambilan sampel menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner, wawancara, dan dokumentasi. Teknik analisis data menggunakan uji validitas, uji reliabilitas, analisis regresi lin…
subject: Articles
  topic: section
subject: Sumber Daya Manusia, Kinerja Karyawan, Kompetensi, Motivasi
  topic: keywords
creator: Hendriansyah
rights: Copyright (c) 2026 Hendriansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-16
publication date: 2026-02-16
starting page: 486
ending page: 503
doi: 10.61994/equivalent.v4i1.1607

The Influence of Influencer Endorsement, Content Marketing, and Live Streaming on Online Shop Sales Turnover in Palembang City
type: item
description: Objective:This study aims to analyze the influence of influencer endorsements, content marketing, and live streaming on sales turnover of online shops in Palembang City. The rapid growth of e-commerce is encouraging businesses to adopt digital marketing strategies that can improve competitiveness and sales performance. Method:This study employed a quantitative approach with a survey method. Primary data were obtained by distributing questionnaires to online shop owners in Palembang City, selected using a purposive sampling technique. Data analysis was performed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method using SmartPLS software. The conceptual framework of this study refers to the Theory of Planned Behavior (TPB), where influencer endorsements, content marketing, and live streaming are positioned as stimuli that influence consumer responses in the form of increased sales turnover. Results :The results of the study indicate that influencer endorsements have a positive and significant effect on sales turnover, content marketing has a positive and significant effect on sales turnover, and live streaming has a positive and significant effect on sales turnover for online shops in Palembang City. Simultaneously, influencer endorsements, content marketing, and live streaming were proven to have a significant effect on increasing sales turnover. Originality (Novelty)- Streaming has been shown to significantly increase sales turnover. This finding indicates that implementing appropriate, credible, and interactive digital marketing strategies can improve the sales effectiveness of online shop businesses. Implications –This research is expected to serve as a practical reference for business actors in designing digital marketing strategies, as well as being an academic contribution to the development of social commerce-based digital marketing studies.
subject: Articles
  topic: section
subject: Influencer Endorsement, Content Marketing, Live Streaming, Omzet Penjualan, Online Shop.
  topic: keywords
creator: Dela Veranda
creator: Trisninawati
creator: Septiani Fransisca
creator: Rahma Santhi Zinaida
rights: Copyright (c) 2026 Dela Veranda, Trisninawati, Septiani Fransisca Fransisca, Rahma Santhi Zinaida Zinaida (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-05
publication date: 2026-04-05
starting page: 596
ending page: 614
doi: 10.61994/equivalent.v4i1.1602

Determinants Of Bos Fund Management On The Productivity Of Smk Performance With Financial Management Effectiveness As A Mediation Variable
type: item
description: This study aims to analyze the influence of planning the use of School Operational Assistance (BOS) funds, implementation and distribution of BOS funds, and managerial competence on the productivity of Vocational High School (SMK) performance in Palembang City with the effectiveness of financial management as a mediating variable. This study uses a quantitative approach with a survey method on 20 public and private vocational high schools in Palembang City with a total of 100 respondents consisting of principals, school treasurers, school committees, and teachers directly involved in BOS fund management, with a saturated sampling technique. Data were collected through a questionnaire using a Likert scale and analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that planning the use of BOS funds, implementation and distribution of BOS funds, and managerial competence have a positive and significant effect on the effectiveness of financial management, and the effectiveness of financial management also has a positive and significant effect on the productivity of SMK performance. In addition, the effectiveness of financial management is proven to be able to mediate the influence of planning the use of BOS funds, implementation and distribution of BOS funds, as well as managerial competence on the productivity of SMK performance, so that increasing the productivity of SMK performance can be achieved through planned, targeted management of BOS funds, and supported by strong managerial competence.
subject: Articles
  topic: section
subject: BOS Fund Planning, BOS Fund Implementation and Distribution, Managerial Competence, Financial Management Effectiveness, Vocational School Productivity.
  topic: keywords
creator: Meidytha Puti Sabrina
creator: Dewi Sartika
rights: Copyright (c) 2026 Meidytha Puti Sabrina, Dewi Sartika (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-05
publication date: 2026-04-05
starting page: 615
ending page: 628
doi: 10.61994/equivalent.v4i1.1601

Blind Box Preferences Under Uncertainty: A Positioning-Schema-Value Model with Self-Determination Motivation
type: item
description: This conceptual article develops an integrative model to explain the formation of consumer preferences for blind boxes in conditions of uncertainty through the linkage of brand strategy, consumer cognitive structure, and motivational orientation. The purpose of this study is to formulate the process mechanism whereby brand positioning shapes brand schema, schema helps consumers interpret uncertainty, and the results of that interpretation accumulate into perceived value, which then drives preference. The method used is narrative conceptual synthesis to integrate literature on positioning and brand meaning, schema-based information processing, perceived value theory, and Self-Determination Theory. The synthesis results in a Positioning–Schema–Value model with four testable propositions: (1) brand positioning positively influences the formation of brand schema, (2) brand schema positively influences perceived value of blind boxes, (3) perceived value positively influences consumer preferences, and (4) intrinsic and extrinsic motivation moderate the relationship between perceived value and preferences. This model explains why uncertainty can be interpreted as a source of emotional and symbolic value, and why consumers with similar levels of perceived value can show different strengths of preference. In conclusion, managing blind box preferences requires consistent positioning that aligns with the target schema and motivational apel settings to increase value without reinforcing harmful impulsivity. This framework provides a theoretical basis for further empirical testing through survey-based SEM or experiments.
subject: Articles
  topic: section
subject: Blind box
  topic: keywords
subject: Brand positioning
  topic: keywords
subject: Cognitive schema
  topic: keywords
subject: Perceived value
  topic: keywords
creator: Ummu Savira Maulida Akhmad
rights: Copyright (c) 2026 Ummu Savira Maulida Akhmad (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 629
ending page: 641
doi: 10.61994/equivalent.v4i1.1581

Pengaruh Produk dan Proses Terhadap Keputusan Pembelian pada E-Commerce di Kecamatan Tanjung Batu
type: item
description: This study aims to determine 1. The Influence of Products and Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 2. The Influence of Products on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 3. The Influence of Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. This type of research is Associative, using the variables Purchase Decision (Y), Product (X1), and Process (X2). The number of samples in this study was 100 respondents taken by Purposive Sampling. The data used are primary and secondary data with data collection methods using questionnaires. The analysis techniques used are Multiple Linear Regression Analysis, F Test and t Test, and Coefficient of Determination. The results of the f test together show that Products and Processes simultaneously have a significant influence on Purchasing Decisions on Bukalapak e-commerce in Tanjung Batu District, Ogan Ilir Regency. Meanwhile, in the partial t-test, Product has a significant influence on Purchasing Decisions, and Process has a significant influence on Purchasing Decisions.
subject: Articles
  topic: section
subject: Produk, Proses, Keputusan Pembelian
  topic: keywords
creator: Anis Zahira
creator: Nadia Afrilliana
rights: Copyright (c) 2026 Anis Zahira, Nadia Afrilliana https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-21
publication date: 2026-01-21
starting page: 289
ending page: 296
doi: 10.61994/equivalent.v4i1.1568

Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17
type: item
description: Abstract : This study aims to determine the effect of impulsive buying, store atmosphere, and reference groups on consumer purchasing decisions at Toko Serba 35 Ribu Jalur 17. This store is a retail store that sells various household needs at a uniform price of IDR 35,000 per item. The phenomenon of high impulsive buying in this store is the main background for conducting this research, especially on weekends and holidays, which is triggered by the comfortable store atmosphere and the influence of close people. The results show that simultaneously, impulsive buying, store atmosphere, and reference groups have a significant effect on purchasing decisions. Partially, the three independent variables also have a significant influence on consumer purchasing decisions. This finding implies that store management can increase consumer purchasing decisions by creating a pleasant shopping atmosphere and paying attention to the role of reference groups in influencing consumer behavior. The coefficient of determination (R²) of 71% shows that the decision to make a purchase can be explained by the three variables studied. The remaining 29% is influenced by other factors not analyzed in this study. The regression analysis results in the following regression equation: Y = 4.495 + 0.003 X1 + 0.830 X2 + 0.072 X3, where X1 refers to impulsive buying, X2 store atmosphere, and X3 reference groups. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pembelian impulsif, atmosfer toko, dan kelompok acuan terhadap keputusan pembelian konsumen di Toko Serba 35 Ribu Jalur 17. Toko ini merupakan toko ritel yang menjual berbagai kebutuhan rumah tangga dengan harga seragam sebesar Rp35.000 per item. Fenomena pembelian impulsif yang tinggi di toko ini menjadi latar belakang utama dilakukannya penelitian, khususnya pada akhir pekan dan hari libur, yang dipicu oleh suasana toko yang nyaman dan pengaruh dari orang terdekat. Hasil penelitian menunjukkan bahwa secara simultan pembelian impul…
subject: Articles
  topic: section
subject: Pembelian Implusif, Atmosfer Toko, Kelompok Acuan, Keputusan Pembelian
  topic: keywords
creator: Baidowie Abdhie
creator: Ulil Amri
creator: Rudi Chairudin
creator: Wahir Hasan
rights: Copyright (c) 2026 Baidowie Abdhie, Ulil Amri, Rudi Chairudin, Wahir Hasan https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 265
ending page: 288
doi: 10.61994/equivalent.v4i1.1561

Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa
type: item
description: Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi…
subject: Articles
  topic: section
subject: Income Tax Article 21, Average Effective Rate, Tax Burden, Net Method
  topic: keywords
creator: Dimas Walisi Adi Guna
creator: M. Orba Kurniawan
creator: Welly
creator: Mizan
creator: Rendra Bhakti
rights: Copyright (c) 2026 Dimas Walisi Adi Guna, M. Orba Kurniawan, Welly, Mizan, Rendra Bhakti https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-12
publication date: 2026-01-12
starting page: 251
ending page: 264
doi: 10.61994/equivalent.v4i1.1556

Consumer Behavior And Marketing Strategies In Blind Box Commerce: A Systematic Literature Review
type: item
description: The blind box commerce phenomenon is rapidly growing as an uncertainty-based marketing strategy that combines elements of surprise, gamification, and collectibility value. This model has been proven to trigger curiosity, emotional arousal, and impulsive buying, especially among Gen Z, who are highly responsive to hedonistic experiences and visual branding. Although research on blind boxes is increasing, there has been no systematic review that integrates various theoretical and empirical perspectives to understand the psychological mechanisms and effectiveness of this marketing strategy. This study conducted a Systematic Literature Review (SLR) of 30 studies published between 2020 and 2025 to map the determinants of consumer behavior, the role of uncertainty, perceived value, scarcity, and social dynamics in blind box consumption. The analysis results show four main findings: (1) uncertainty drives curiosity, instant gratification, and cognitive biases such as gambler's fallacy; (2) perceived value, including emotional, symbolic, and social value, is a strong mediator in purchase and repurchase intention; (3) marketing strategies such as scarcity, IP licensing, and gamification increase engagement and urgency to purchase; and (4) there are ethical risks such as overspending, anxiety, and potential addiction in vulnerable groups. This study offers an integrated conceptual framework based on SOR, Uncertainty Curiosity Theory, Perceived Value Theory, and Scarcity Theory, and provides practical implications for brands and regulators to develop more ethical, effective, and sustainable blind box marketing.
subject: Articles
  topic: section
subject: Blind Box Commerce
  topic: keywords
subject: Consumer Behavior
  topic: keywords
subject: Uncertainty and Curiosity
  topic: keywords
subject: Perceived Value
  topic: keywords
subject: Gamification Marketing
  topic: keywords
subject: Repurchase Intention
  topic: keywords
creator: Ummu Savira Maulida Akhmad
creator: Budi Astuti
rights: Copyright (c) 2026 Ummu Savira Maulida Akhmad, Budi Astuti (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-07
publication date: 2026-02-07
starting page: 431
ending page: 446
doi: 10.61994/equivalent.v4i1.1554

Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang)
type: item
description: Abstract : The Effect of Financial Compensation and Non-Financial Compensation on Employee Job Satisfaction in Alang-alang Lebar District of Palembang. Without human factors, all company resources cannot be utilized and managed properly. One way to achieve this is the provision of compensation or compensation that can affect employee job satisfaction. The purpose of this study was to determine the effect of financial compensation and non-financial compensation on employee job satisfaction in the Alang-alang Lebar District of Palembang. Data collection was carried out with a questionnaire distributed to 37 permanent employees of Alang-alang Lebar Palembang District. This study uses multiple linear regression analysis and statistical hypothesis testing (F test and t test). The results of multiple linear regression analysis showed the equation of the model Y = 3.501 + 0.580 X1 + 0.314 X2 + e, which means the regression coefficient of financial compensation and non-financial compensation variables is positive, meaning there is a positive relationship between non-financial compensation and job satisfaction. F test results show that there is a significant influence simultaneously financial compensation and non-financial compensation to employee job satisfaction. This was obtained from the Sig. F <Sig α (0,000 <0.05). T test results indicate that partially there is a significant influence of financial compensation on job satisfaction obtained from the Sig. t <Sig α (0,000 <0.05). And partially there is a significant effect of non-financial compensation on job satisfaction obtained from the value of Sig. t <Sig α (0.004 <0.05).
subject: Articles
  topic: section
subject: Financial Compensation, Non-Financial Compensation, Job Satisfaction
  topic: keywords
creator: Dita Marisa Putri
creator: Dimas Pratama Putra
rights: Copyright (c) 2026 Dita Marisa Putri, Dimas Pratama Putra https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 226
ending page: 234
doi: 10.61994/equivalent.v4i1.1549

Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia
type: item
description: Abstract : This study aims to analyze the effect of Gross Domestic Product (GDP) from the industrial sector and the services sector on Indonesia’s economic growth over the period 2000–2024. The study uses secondary data obtained from official publications of Statistics Indonesia (BPS). The industrial sector represents the secondary sector, while the services sector represents the tertiary sector, both of which play a dominant role in the national economic structure. The analytical method employed is multiple linear regression using EViews 13 software. The dependent variable is the national economic growth rate, while the independent variables are GDP of the industrial sector and GDP of the services sector. The analysis examines both the simultaneous and partial effects of these sectors on economic growth and tests the significance of the relationships using t-tests, F-tests, and the coefficient of determination (R²), along with model validation through classical assumption tests. The results indicate that (1) GDP of the industrial sector and the services sector has a positive and significant effect on Indonesia’s economic growth. (2) The services sector shows a more dominant influence than the industrial sector, reflecting a structural shift toward a tertiary-based economy oriented toward productivity and innovation. The study concludes that increasing the contribution of the services sector alongside strengthening the industrial sector is simultaneously required to sustain national economic growth. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Bruto (PDB) sektor industri dan sektor jasa terhadap pertumbuhan ekonomi Indonesia periode tahun 2000 hingga tahun 2024. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi resmi Badan Pusat Statistik (BPS). Sektor industri mewakili sektor sekunder, sedangkan sektor jasa mewakili sektor tersier yang masing-masing memiliki dominasi terhadap struktur ekonomi nasional. Metode a…
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Services GDP
  topic: keywords
subject: Industrial GDP
  topic: keywords
creator: Rayhan Witra Pratama
creator: Syukron Saputra
creator: Randa Gustiawan
rights: Copyright (c) 2026 Rayhan Witra Pratama, Syukron Saputra, Randa Gustiawan https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 185
ending page: 196
doi: 10.61994/equivalent.v4i1.1538

Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih)
type: item
description: Abstract : This study aims to examine the effect of packaging and halal labeling on purchasing decisions of Hanasui cosmetic products among female students at Prabumulih University. The research employed a quantitative approach using survey methods by distributing questionnaires to 102 respondents who had previously used Hanasui cosmetics. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that packaging has a positive and significant effect on purchasing decisions, as evidenced by a t-value greater than the critical value and a significance level below 0.05. Halal labeling also shows a positive and significant influence on purchasing decisions. Simultaneously, packaging and halal labeling significantly affect purchasing decisions, with an F-value of 40.578 and a significance level of 0.001. The coefficient of determination (R²) is 0.450, indicating that packaging and halal labeling explain 45% of the variation in purchasing decisions, while the remaining 55% is influenced by other factors not examined in this study. These findings suggest that both packaging quality and halal labeling play important roles in shaping consumer purchasing decisions for Hanasui cosmetic products. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kemasan dan label halal terhadap keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 102 responden, dan analisis data dilakukan menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial kemasan dan label halal berpengaruh signifikan terhadap keputusan pembelian, dengan nilai t hitung masing masing lebih besar dari t tabel serta signifikansi < 0,05. Secara simultan, kedua variabel juga berpengaruh signifikan dengan nilai F hitung 40,578 > F tabel 3,089 dan sig 0,001. Nilai koefisien determinasi (R²) sebesar 0,450, artinya kemasan dan label halal…
subject: Articles
  topic: section
subject: Kemasan, Label Halal, Keputusan Pembelian, Kosmetik Hanasui
  topic: keywords
creator: Zayudi
creator: M.Robby Kaharuddin
creator: Hairunnisa
rights: Copyright (c) 2026 Zayudi, M.Robby Kaharuddin, Hairunnisa https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 197
ending page: 212
doi: 10.61994/equivalent.v4i1.1530

Pengaruh Remunerasi dan Lingkungan Kerja terhadap Kinerja Guru pada Lembaga Pendidikan Nonformal (Bimbel) Tingkat Sekolah Dasar (SD) di Kota Palembang
type: item
description: Abstract : Human resources are a key factor in organizational sustainability, including non-formal educational institutions such as tutoring centers. Teachers play a strategic role as the main drivers of the learning process and determinants of educational service quality. Problems identified at one tutoring institution in Palembang City include high teacher absenteeism, declining student academic performance, unclear task distribution, perceived unfairness in the remuneration system, and an unconducive work environment. This study aims to analyze the effect of remuneration and work environment on teacher performance in non-formal elementary-level tutoring institutions in Palembang City. This research employs a quantitative approach using purposive sampling techniques. Primary data were collected through questionnaires and analyzed using partial statistical tests (t-test). The results indicate that remuneration does not have a significant effect on teacher performance, while the work environment has a positive and significant effect. These findings suggest that the work environment plays a more important role in improving teacher performance than remuneration. Therefore, non-formal educational institutions should prioritize creating a conducive work environment to enhance teacher performance and educational service quality. Abstrak : Sumber daya manusia merupakan faktor utama dalam keberlangsungan organisasi, termasuk lembaga pendidikan nonformal seperti bimbingan belajar. Guru berperan strategis sebagai penggerak utama proses pembelajaran dan penentu kualitas layanan pendidikan. Permasalahan yang ditemukan pada salah satu bimbel di Kota Palembang meliputi tingginya tingkat absensi guru, penurunan nilai akademik siswa, ketidakjelasan pembagian tugas, ketidakadilan sistem remunerasi, serta lingkungan kerja yang kurang kondusif. Penelitian ini bertujuan untuk menganalisis pengaruh remunerasi dan lingkungan kerja terhadap kinerja guru pada lembaga pendidikan nonformal …
subject: Articles
  topic: section
subject: remunerasi, lingkungan kerja, kinerja guru, pendidikan nonformal, bimbingan belajar
  topic: keywords
creator: Marselin
creator: Della Natalia Sondakh
creator: Fransisca Gunawan
creator: Johan Gunady Ony
rights: Copyright (c) 2026 Marselin, Della Natalia Sondakh, Fransisca Gunawan, Johan Gunady Ony (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-27
publication date: 2026-01-27
starting page: 341
ending page: 352
doi: 10.61994/equivalent.v4i1.1518

Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan
type: item
description: Abstract : This study aims to analyze information system support for performance and budget management in the implementation of the Government Agency Performance Accountability System (SAKIP) at the Office of Cooperatives and SMEs in South Sumatra Province. The study used a qualitative descriptive approach using a documentation study method for the 2022–2024 Government Agency Performance Report (LKjIP). The analysis focused on the role of information systems in supporting the performance and budget planning process, recording realization, performance reporting, and performance monitoring and evaluation. The results indicate that performance and budget management at the Office of Cooperatives and SMEs in South Sumatra Province is supported by the use of performance information systems and regional financial management information systems. Information systems are used to set performance targets and indicators, record program and budget realization, prepare performance reports, and provide data for leadership performance evaluation. The use of these information systems enables a more consistent linkage between planning, implementation, and performance reporting, as required by the SAKIP framework. This study concludes that information systems play a key supporting instrument in public sector performance and budget management, particularly in supporting the accountability and integration of performance information in SAKIP implementation Abstrak : Penelitian ini bertujuan untuk menganalisis dukungan sistem informasi dalam pengelolaan kinerja dan anggaran pada implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi dokumentasi terhadap Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2022–2024. Analisis difokuskan pada peran sistem informasi dalam mendukung proses perencanaan kinerja dan anggaran, pencatatan realisasi, pelaporan …
subject: Articles
  topic: section
subject: sistem informasi, pengelolaan kinerja, penganggaran, SAKIP, sektor publik
  topic: keywords
creator: Trie Sartika Pratiwi
creator: Padriyansyah
rights: Copyright (c) 2025 Trie Sartika Pratiwi, Padriyansyah https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-22
publication date: 2025-12-22
starting page: 1164
ending page: 1172
doi: 10.61994/equivalent.v3i2.1508

Youth Outside Education, Employment, and Training: Policy Challenges For Indonesia From International Evidence
type: item
description: The increasing number of individuals who are not in education, employment, or training (NEET)—especially among young people—represents a segment of the population that is not optimally integrated into economic activities and skills development. This condition poses significant social and economic risks if not handled properly. This study aims to examine this phenomenon through a comparative analysis of the experiences of several countries, namely China, Australia, and the United Kingdom. The discussion focuses on the causal factors, structural challenges, and policy approaches implemented in each country. In the context of Indonesia, this analysis also highlights the “Kartu Prakerja” policy as one of the government's instruments for addressing the problems faced by youth who are not in education, employment, or training. The results of the study show that although international evidence provides essential insights, differences in demographic characteristics, labor market conditions, and institutional frameworks require Indonesia to adjust the design and implementation of policies to better align with the target group's characteristics.
subject: Articles
  topic: section
subject: Youth employment
  topic: keywords
subject: NEET
  topic: keywords
subject: Public Policy Analysis
  topic: keywords
subject: Labor Policy
  topic: keywords
subject: Bank Indonesia
  topic: keywords
creator: Binta Zulfia
creator: Etty Soesilowati
creator: Inayati Nuraini Dwiputri
rights: Copyright (c) 2026 Binta Zulfia, Etty Soesilowati, Inayati Nuraini Dwiputri (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 372
ending page: 385
doi: 10.61994/equivalent.v4i2.1497

Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City
type: item
description: This study aims to analyze the mediating role of consumption behavior in the relationship between saving behavior and financial management ability among Generation Z students in Malang City. The research is grounded in the Theory of Planned Behavior, which emphasizes the role of intention and self-control in shaping financial decision-making. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The sample consisted of 200 university students aged 18–25 years who have experience using financial technology (fintech) platforms and personal saving activities. The measurement model results show that all constructs meet reliability and validity criteria, with outer loadings above 0.70 and AVE values exceeding 0.50. The structural model findings indicate that saving behavior has a positive and significant effect on consumption behavior (T = 3.303; p = 0.001), and consumption behavior has a significant effect on financial management ability (T = 2.918; p = 0.004). Furthermore, consumption behavior mediates the relationship between saving behavior and financial management ability (T = 3.244; p = 0.001), confirming its crucial role in strengthening the effect of saving discipline on financial outcomes. The R² values of 0.146 for financial management ability and 0.191 for consumption behavior suggest a moderate explanatory level that remains acceptable in behavioral and social science studies. The findings conclude that consistent saving and rational consumption behavior enhance financial management ability among students. Therefore, universities and policymakers should promote behavioral-based financial education programs that integrate saving discipline and consumption awareness to improve students’ financial resilience in the digital financial era.
subject: Articles
  topic: section
subject: Saving Behavior
  topic: keywords
subject: Consumption Behavior
  topic: keywords
subject: Financial Management Ability
  topic: keywords
subject: Fintech
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Behavioral Finance
  topic: keywords
creator: Adhitya Maulana Sahputra
creator: Thomas Sosecco
creator: Vika Annisa Qurrata
rights: Copyright (c) 2026 Adhitya Maulana Sahputra, Thomas Sosecco, Vika Annisa Qurrata (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 386
ending page: 396
doi: 10.61994/equivalent.v4i1.1480

Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia
type: item
description: Abstract : The aim of this research is to analyze the influence of Fundamental and technical variables on banking share prices that go public on the Indonesia Stock Exchange for the 2020-2023 period. This research uses a quantitative descriptive method, with data collection using financial reports with a sample size of 20 companies so that a total of 80 data observations are obtained, which are processed using SPSS software. The research results show that partially NPM has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROA has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROE has no effect on share prices. banks listed on the Indonesia Stock Exchange (BEI), trading volume has a positive and significant effect on the share prices of banks listed on the Indonesia Stock Exchange (BEI) and simultaneously NPM, ROA, ROE and trading volume have a positive and significant effect on bank share prices. listed on the Indonesian Stock Exchange (BEI). Abstrak : Tujuan penelitian ini untuk menganalisis pengaruh variabel FUNDAMENTAL dan teknikal terhadap harga saham perbankan yang go publik di Bursa Efek Indonesia Periode 2020-2023. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data menggunakan laporan keuangan dengan jumlah sampel sebanyak 20 perusahaan sehingga diperoleh jumlah observasi 80 data, yang diolah dengan menggunakan software SPSS. Hasil penelitian menunujukka bahwa secara parsial NPM berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROA berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROE tidak berpengaruh terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesi…
subject: Articles
  topic: section
subject: NPM
  topic: keywords
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
subject: Volume perdagangan
  topic: keywords
subject: harga saham
  topic: keywords
creator: Puja Mela
creator: Rudy Chairudin
creator: Syahyuni
rights: Copyright (c) 2026 Puja Mela, Rudy Chairudin, Syahyuni https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 168
ending page: 184
doi: 10.61994/equivalent.v4i1.1472

Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience
type: item
description: This study examines the influence of Madurese ethnic philosophy on the business sustainability of Madura stalls, emphasizing cultural values as strategic capital that strengthens resilience. Core cultural principles including tretan dhibi’ (based solidarity), honesty, perseverance, and a strong work ethic shape management practices, trust mechanisms, and social networks that enhance competitive advantage. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), with 257 Madurese stall owners selected through the Slovin formula. The results of the outer model indicate that all indicators meet the required validity and reliability criteria. The inner model reveals an R² value of 0.337, indicating that Madurese ethnic philosophy significantly contributes 33.7% to business sustainability. These findings demonstrate that Madurese philosophy serves not only as a moral guideline but also as a form of social capital that facilitates supply stability, operational efficiency, trust-based networks, and the psychological resilience of business owners. The study underscores that local wisdom functions as a strategic asset in strengthening the sustainability of microenterprises and must be integrated with modern innovation to maintain competitiveness in an evolving market landscape.
subject: Articles
  topic: section
subject: Madurese philosophy
  topic: keywords
subject: Business sustainability
  topic: keywords
subject: Social capital
  topic: keywords
subject: Cultural values
  topic: keywords
subject: Warung Madura
  topic: keywords
creator: Abdul Azis
creator: Vika Annisa Qurrata
creator: Thomas Sosecco
rights: Copyright (c) 2026 Abdul Azis, Vika Annisa Qurrata, Thomas Sosecco (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-02
publication date: 2026-02-02
starting page: 397
ending page: 406
doi: 10.61994/equivalent.v4i1.1461

The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes
type: item
description: This study aims to analyze the effect of the Free Nutritious Meals Program (FNMP) on Student Learning Outcomes (SLO) with Psychological Well-being (PWB) as a mediating variable. The background of this research is driven by the increasing implementation of nutritious food programs in schools, but their effectiveness in improving student learning outcomes still shows variation and does not have consistent conclusions in scientific studies. A quantitative approach with an explanatory survey design was used in this research, involving 108 grade XII students from SMK Negeri 3 Balikpapan as the sample. The research instrument was a Likert scale questionnaire, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that FNMP had a positive and significant effect on PWB, and PWB had a significant effect on SLO. Additionally, it was found that FNMP does not directly increase SLO significantly without the involvement of psychological well-being factors. This finding confirms that PWB plays a full mediating role in the relationship between FNMP and SLO. The better the implementation of FNMP, the higher the level of students' psychological well-being, which ultimately improves their learning outcomes. This study concludes that FNMP should not only be understood as a nutritional intervention, but also as a psychological intervention that focuses on improving students' emotional well-being in order to optimize its academic impact. Practically speaking, schools and policymakers are advised to integrate free meal programs with strategies that support students' psychological well-being.
subject: Articles
  topic: section
subject: Free Nutritious Meals Program
  topic: keywords
subject: Psychological Well-being
  topic: keywords
subject: Student Learning Outcomes
  topic: keywords
subject: SMKN 3 Balikpapan
  topic: keywords
creator: Lily Anisetiawan
creator: Vika Annisa Qurrata
creator: Thomas Sosecco
rights: Copyright (c) 2026 Lily Anisetiawan, Vika Annisa Qurrata, Thomas Sosecco (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-02
publication date: 2026-02-02
starting page: 407
ending page: 416
doi: 10.61994/equivalent.v4i1.1451

Kebijakan Open Government di Tingkat Daerah: Studi Eksploratif terhadap Transparansi Keuangan dan Keterlibatan Warga
type: item
description: Kebijakan Open Government di tingkat daerah menjadi salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang transparan, akuntabel, serta partisipatif. Penelitian ini bertujuan mengeksplorasi implementasi Open Government pada pemerintah daerah melalui tiga dimensi utama: transparansi informasi publik, keterlibatan warga, serta pemanfaatan teknologi digital sebagai infrastruktur pendukung. Menggunakan pendekatan kualitatif dengan desain studi eksploratif, penelitian ini menelusuri regulasi formal, praktik digitalisasi, dan persepsi publik yang membentuk dinamika keterbukaan di daerah. Hasil kajian literatur menunjukkan bahwa kapasitas fiskal, otonomi daerah, dan aktivitas ekonomi lokal menjadi determinan penting dalam meningkatkan transparansi, sementara faktor demografis seperti rasio penduduk lanjut usia dapat memperlambat penerapan digitalisasi. Digitalisasi, terutama melalui portal e-budgeting dan sistem informasi pemerintahan seperti SIPD, terbukti meningkatkan akses warga terhadap data publik serta memperkuat akuntabilitas. Namun, efektivitas partisipasi publik masih dihambat oleh forum musyawarah yang belum inklusif dan belum sepenuhnya dirancang sebagai ruang deliberatif. Kesenjangan antara desain regulatif dan praktik di lapangan menunjukkan perlunya reformasi mekanisme partisipatif yang lebih terbuka, representatif, dan berbasis teknologi. Penelitian ini menegaskan bahwa keberhasilan Open Government mensyaratkan integrasi yang harmonis antara regulasi yang jelas, kapasitas kelembagaan, kualitas teknologi informasi, serta pelibatan warga yang bermakna. Temuan ini diharapkan menjadi dasar bagi perumusan model implementasi Open Government yang adaptif terhadap konteks daerah serta mampu memperkuat kepercayaan publik dalam jangka panjang.
subject: Articles
  topic: section
subject: Open Government
  topic: keywords
subject: Transparansi Keuangan
  topic: keywords
subject: Partisipasi Publik
  topic: keywords
subject: Pemerintah Daerah
  topic: keywords
subject: E-Budgeting
  topic: keywords
subject: SIPD
  topic: keywords
creator: Rodiyah Ahla Samar
creator: Vika Annisa Qurrata
creator: Thomas Soseco
rights: Copyright (c) 2026 Rodiyah Ahla Samar, Vika Annisa Qurrata, Thomas Soseco (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-02
publication date: 2026-02-02
starting page: 417
ending page: 423
doi: 10.61994/equivalent.v4i1.1450

The Influence of Scarcity Persuasion and Price Perception on Online Impluse Buying: Mediating Role of Aurosal
type: item
description: This study examines the influence of scarcity persuasion and price perception on online impulse buying behaviour among consumers of Skintific skincare products during TikTok Live sessions, with arousal acting as a mediating variable. Employing a quantitative approach, data were collected from 170 respondents who had purchased Skintific products through TikTok’s live streaming feature, and analysed using SEM-PLS with SmartPLS 4.1. The findings reveal that scarcity persuasion has a positive and significant effect on impulsive buying, whereas price perception shows no significant direct effect. Furthermore, both scarcity persuasion and price perception significantly enhance arousal; however, arousal does not significantly influence impulsive buying and therefore does not mediate either relationship. These results indicate that although live streaming can elevate consumers’ emotional activation, purchasing decisions for skincare products remain predominantly rational. The study reinforces the effectiveness of time- and quantity-based scarcity strategies in stimulating impulsive purchasing within live commerce
subject: Articles
  topic: section
subject: scarcity persuasion
  topic: keywords
subject: price perception
  topic: keywords
subject: arousal
  topic: keywords
subject: online impulse buying
  topic: keywords
subject: live commerce
  topic: keywords
subject: TikTok Live
  topic: keywords
creator: Monika Dini Landria
creator: Widhy Tri Astuti
creator: Titik Kusmantini
rights: Copyright (c) 2026 Monika Dini Landria, Widhy Tri Astuti, Titik Kusmantini (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-22
publication date: 2026-01-22
starting page: 327
ending page: 340
doi: 10.61994/equivalent.v4i1.1447

Building Trust in Digital Retail: How Customer Reviews, Website Quality, and Product Assortment Shape Online Purchase Intention at Indomaret Yogyakarta
type: item
description: This study investigates the effects of customer reviews, website quality, and product assortment on online purchase intention, with trust as a mediating variable, among Klik Indomaret users in Yogyakarta. Using a quantitative approach and SEM-PLS with 209 respondents, the findings show that customer reviews and website quality significantly enhance online purchase intention, while product assortment has no direct effect. Trust plays a crucial role, exerting a significant positive influence on online purchase intention and mediating the effects of website quality and product assortment, but not customer reviews. These results indicate that system performance, usability, and product reliability are more influential than assortment variety within convenience-store digital platforms. The study contributes to understanding online consumer behaviour and highlights the importance of improving platform stability, interface design, and product availability to strengthen trust and encourage online purchasing. Practical recommendations and directions for future research are also provided
subject: Articles
  topic: section
subject: Customer Reviews
  topic: keywords
subject: Website Quality
  topic: keywords
subject: Product Assortment
  topic: keywords
subject: Trust
  topic: keywords
subject: Online Purchase Intention
  topic: keywords
subject: Klik Indomaret
  topic: keywords
creator: Clara Rosita Apsari
creator: Dyah Sugandini
creator: Wisnalmawati Wisnalmawati
rights: Copyright (c) 2026 Clara Rosita Apsari, Dyah Sugandini, Wisnalmawati Wisnalmawati (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-22
publication date: 2026-01-22
starting page: 311
ending page: 326
doi: 10.61994/equivalent.v4i1.1446

Analisa Peran Pengawasan dalam Mewujudkan Good Governance Ekonomi Daerah Melalui Pendekatan Internal Control System
type: item
description: Abstract : This study aims to analyze the role of judicial review in overseeing local government good governance through the approach of the Government Internal Control System (SPIP). SPIP has become a key instrument in supporting transparency, accountability, and the effectiveness of public financial management at the local level. However, the effectiveness of SPIP continues to face institutional challenges, such as low system maturity and weak enforcement of administrative legal sanctions. Judicial review, as exercised by the Supreme Court and Constitutional Court, has the potential to serve as a legal oversight mechanism that addresses the normative weaknesses of SPIP. This study proposes an integrative model called the “Legal-Operational Feedback Loop” which combines SPIP audit outcomes with judicial mechanisms in a more accountable and lawful monitoring cycle. The findings reveal that judicial review can act as a legal instrument to strengthen SPIP, especially in cases involving legal violations in regional policy implementation. Thus, the synergy between SPIP and judicial review can promote more transparent, lawful, and participatory local governance. Abstrak : Penelitian ini bertujuan untuk menganalisis peran peninjauan yudisial dalam mengawasi tata kelola pemerintahan daerah yang baik melalui pendekatan Sistem Pengendalian Intern Pemerintah (SPIP). SPIP telah menjadi instrumen kunci dalam mendukung transparansi, akuntabilitas, dan efektivitas pengelolaan keuangan publik di tingkat daerah. Namun, efektivitas SPIP terus menghadapi tantangan kelembagaan, seperti kematangan sistem yang rendah dan penegakan sanksi hukum administratif yang lemah. Peninjauan yudisial, sebagaimana dilakukan oleh Mahkamah Agung dan Mahkamah Konstitusional, berpotensi berfungsi sebagai mekanisme pengawasan hukum yang mengatasi kelemahan normatif SPIP. Studi ini mengusulkan model integratif yang disebut “Lingkaran Umpan Balik Hukum-Operasional” yang menggabungkan hasil audit SPIP denga…
subject: Articles
  topic: section
subject: SPIP
  topic: keywords
subject: Good Governance
  topic: keywords
subject: Judicial Review
  topic: keywords
subject: Local Government
  topic: keywords
subject: Legal Oversight
  topic: keywords
creator: Ponadi
creator: Thomas Sosecco
creator: Vika Annisa Qurrata
rights: Copyright (c) 2026 Ponadi, Thomas Sosecco, Vika Annisa Qurrata (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 424
ending page: 430
doi: 10.61994/equivalent.v4i1.1445

Determinants of Financial Distress Using a Binary Approach: Evidence from Property and Real Estate Firms on the IDX (2014–2023)
type: item
description: The study explores factors that influence the probability of distress on IDX. The study focuses on property and real estate companies. The study measures distress, with a dummy variable, where 1 mark a distressed firm and 0 marks a healthy firm. I looked at profitability, liquidity, solvency and efficiency ratio as indicators. The study used a targeted sampling method to select 36 issuers observed from 2014 to 2023. I tested the relationship, between ratios and financial distress using a regression model. I see that the results show the profitability reduces the chance of the distress. I notice that when the profitability is higher the chance that a firm will face the distress goes down. I see that the liquidity raises the chance of the distress. I notice that when the liquidity is higher, in this sector the liquidity may point to working capital management. I find that the solvency does not change the chance of the distress. I find that the efficiency ratio does not change the chance of the distress either. I see that the findings show the profitability and the liquidity matter for predicting the distress, in the property and real estate industry. I find the study gives information for the investors the creditors and the regulators. The study helps the investors; the creditors and the regulators check the stability and find the warning signs.
subject: Articles
  topic: section
subject: Financial distress
  topic: keywords
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Leverage
  topic: keywords
subject: Asset efficiency
  topic: keywords
subject: Cox regression
  topic: keywords
creator: Ida Ayu Fatmayuni
creator: Rina Susanti
creator: Aditya Wardana
rights: Copyright (c) 2026 Ida Ayu Fatmayuni, Rina Susanti, Aditya Wardana (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-22
publication date: 2026-01-22
starting page: 297
ending page: 310
doi: 10.61994/equivalent.v4i1.1438