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Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management

View Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management

Edition volume 4 number 2 of 2026 is a regular issue has been available online since Mei 2026, for the regular issue of July - December 2026 with will total of 100 articles. This article is a research by lecturers and or students in Indonesian from several institutions, such as :

(1) Medan, North Sumatera,

(2) Madiun, East Java,

Fajar Umi Latifatul Asnab, Sugiharto, & Hedi Pandowo. (2026). , Yusriyyana Nur Fadhila, Lely Kumalawati, & Hamim Tohari. (2026). , Dicka Wahyuningtiyas, Sasmito Widi Nugroho, & Rosida Ibrahim. (2026).

(3) Palu, Central Sulawesi

(4) Palembang, South Sumatra

DOI: https://doi.org/10.61994/equivalent.v4i2

Published: 2026-05-21

Articles

The Effect of Role Conflict and Work Stress on Employee Performance with Organizational Citizenship Behavior as a Moderating Variable in Bank Indonesia Representative Office of North Sumatera Province

Ita Pebriquartina Sirait, Mesra B (Author)

2055-2070
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The Effect of Financial Literacy, Risk Perception, and Income on Investment Decisions with Self-Efficacy as an Intervening Variable in Generation Z of GemsGBKP Binjai City

Kristiani Br Ginting, Noni Ardian, Ramadhan Harahap (Author)

2071-2088
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The Influence of Leadership, Training, Competence and Work Discipline on the Performance of ASN of the Medan City Regional Research Agency with Work Motivation as an Intervening Variable

Pitta Bonaria Girsang, M. Chaerul Rizky, Eli Delvi Yanti (Author)

2089-2104
- PDF
Implications of Settlement Expansion on The Availability of Green Open Space in Medan Johor District

Syarif Hidayatullah, Cut Nuraini, Abdi Sugiarto (Author)

2105-2115
- PDF
Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as a Variable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar

Viance Tawarta Sinaga, Sri Rahayu (Author)

2116-2132
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The Influence of Work Culture and Work Environment on Employee Work Motivation with Leadership as Moderating Variables at Representative Offices the Bank Indonesia Representative Offices of North Sumatra Province

Widya Susanti, Husni Muharram (Author)

2133-2146
- PDF
Employee Performance Dimension Through Employee Work Quality

Yolanda Saulina Sitorus, Hernawaty (Author)

2147-2158
- PDF
Analysis of the Influence of Work Discipline, Job Training and Work Facilities on Employee Performance Through Job Satisfaction as an Intervening Variablein the Population and Civil Registration OfficeAsahan Regency

Yusmaida Panjaitan, Yohny Anwar, Muhammad Toyib Daulay (Author)

2159-2178
- PDF
The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture

Zamroni, Erwansyah (Author)

2179-2195
- PDF
Analysis of the Influence of Work Discipline and Work Motivation on the Performance of ASN Employees with Work Commitment as an Intervening Variable in Medan City Education Office

Zhuraina, Darmilisani, Kiki Farida Ferine (Author)

2196-2213
- PDF
The Influence of Leadership, Organizational Commitment and Work Discipline on Organizational Citizenship Behavior (OCB) PT Harfarindo Utama Hasana

Dina Indravi Pratiwi, M. Chaerul Rizky, Halimatussa'diah (Author)

2214-2225
- PDF
The Effectiveness Of Cross-Sector Coordination in The Implementation of The Integrated Utility Network Policy Of Medan City

Fadli Azhari, Cut Nuraini, Abdi Sugiarto (Author)

2226-2242
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The Effect Of Compensation and Work Environment On Employee Job Satisfaction with Organizational Commitment as an Intervening Variable at The Bank Indonesia Pematang Siantar Representative Office

Gomgom S. G. Sirait, M. Isa Indrawan, Kiki Farida Ferine (Author)

2243-2256
- PDF
The Influence of Workload, Work Stress and Employee Voice on Performance Assessment with Work Motivation as Intervening at PT Pelabuhan Indonesia (Persero) Regional 1 Dumai

Ikazurry Mutia, M. Chaerul Rizky, Sri Rahayu (Author)

2257-2279
- PDF
Analysis Of The Influence of Leadership, Work Motivation and Job Satisfaction On Employee Performance at @Nlangit Mobil Official

Muhammad Azwari, Muhammad Toyib daulay, Darmilisani (Author)

2280-2296
- PDF
The Effect of Financial Literacy, Income, and Lifestyle on Financial Management with Locus of Control as an Intervening Variable in Employees PT Alfa Scorpii Main Dealer Medan

Natasya Miranda Puteri, Noni Ardian, Maya Macia Sari (Author)

2297-2312
- PDF
Revitalization of the Deli River Landscape as a Public Space and Identity Medan City

Henry Paulus Lumbangaol, Cut Nuraini, Abdiyanto (Author)

2313-2335
- PDF
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

Riza Milianda Kasa, Rahima Br Purba (Author)

2336-2349
- PDF
Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City

Usman, Ruri Prihatini Lubis, Abdiyanto (Author)

2350-2366
- PDF
Analysis Of Asn Core Value (BerAKHLAK) And Intrinsic Motivation On Asn Performance Through Organizational Commitment As An Intervening Variable At The Bkpsdm Of Langsa City

Putra Anshari, Kiki Farida Ferine (Author)

1480-1492
- PDF
The Role of Public Green Open Space in Supporting Urban Sustainability: a Case Study of Ahmad Yani Park, Gajahmada Park, and Usu Urban Forest in Medan City

Ramayani. M, Ruri Prihatini Lubis, Ruth Riah Ate Tarigan (Author)

1493-1506
- PDF
Development of Community-Based Drinking Water Infrastructure in Langkat Regency

Refianda Nasution, Abdi Sugiarto, Cut Nuraini (Author)

1507-1518
- PDF
The Effect of Liquidity Risk, Credit Risk, Operational Risk, Market Risk and Good Corporate Governance on Financial Performance in Conventional Commercial Banks Listed on The Indonesia Stock Exchange

Reydeska Natalia A A Gulo, Noni Ardian, Ramadhan Harahap (Author)

1519-1532
- PDF
The Influence of Organizational Culture and Teamwork on Employee Performance with Organizational Commitment as a Indicator Intervening Variables at Representative Offices Bank Indonesia Riau Islands Province

Kamaruzaman, Mesra B, Kiki Farida Ferine (Author)

1533-1547
- PDF
Analysis of the Impact of National Strategic Infrastructure Development (Trans-Sumatra Toll Road) on Changes in Spatial Patterns and Accessibility in North Labuhanbatu Regency

Robin Panjaitan, Cut Nuraini, Abdi Sugiarto (Author)

1548-1562
- PDF
The Effect Of Competence And Work Environment On Performance Employees With The Implementation Of Corruption-Free Areas As An Intervening Variable At The Class Ii Immigration Office Tpi Pematang Siantar

Sofyan Ansori Tondang, Kiki Farida Ferine, Darmilisani (Author)

1563-1580
- PDF
Management of The Wampu River in Reducing Flood Risk in Tanjung Pura District, Langkat Regency

Supardi Sitepu, Abdi Sugiarto, Cut Nuraini (Author)

1581-1591
- PDF
Analysis of Leadership and Work Discipline on the Performance of Non-ASN at the North Sumatra Cooperatives and SMES Office

Kurniawan Syahputra, M. Chaerul Rizky, Abdi Setiawan (Author)

1592-1606
- PDF
Arrangement of SLUMS in Tapak Kuda Village, Langkat Regency

Yoki Eka Prianto, Abdi Sugiarto, Cut Nuraini (Author)

1607-1616
- PDF
The Effect of Organizational Commitment, Job Training and Career Development on Employee Performance with Work Competency as a Moderation Variable at PT Pelindo Multi Terminal Branch Dumai

Leo Diffu Wijaya Lumban Gaol, Desi Astuti, M. Chaerul Rizky (Author)

1617-1645
- PDF
Analysis of the Influence of Leadership, Work Motivation and Teamwork on Employee Performance through Employee Retention as a Moderation Variable at PT Pelindo Regional I Dumai Branch

M. Aulia Arsyad, M. Chaerul Rizky, Kiki Farida Ferine (Author)

1646-1665
- PDF
The Effect of Organizational Change and the Implementation of Good Corporate Governance on Employee Performance with Creativityas an Intervening Variable in the Field of Planning, Distribution, and Commerce and Customer Management PT PLN (Persero) North Sumatra UID

Muhammad Iqbal Fauzi, Sri Rahayu (Author)

1666-1686
- PDF
The Influence of Training and Education on Human Resource Development with the Support of Facilities and Infrastructure as a Moderating Variable at PT Energi Persada Inti Kontruksi Jakarta

Muhammad Irfan Akbar, Sri Rahayu, Kiki Farida Ferine (Author)

1686-1701
- PDF
The Influence of Talent Retention and Performance Management on Management Talent with Talent Development as a Moderating Variable in UPT PLN Padangsidimpuan Employees

M. Syahputra Siregar, Sri Rahayu, Hernawaty (Author)

1702-1715
- PDF
Analysis of Employee Welfare, Work Environment and Social Support on Employee Performance Through Organizational Commitment inPT PLN (Persero) Regulatory Implementing Unit Distribution (UP2D) North Sumatera

Muhammad Yunan, Erwansyah (Author)

1716-1733
- PDF
The Effect of SMK3 Implementation and Organizational Culture on Performance with K3L Certification as an Interventional Variable Indistribution Employee at PT PLN (Persero) UID North Sumatera

Muhammad Zein Nasution, Kiki Farida Ferine (Author)

1734-1749
- PDF
Analysis of Urban Infrastructure Carrying Capacity and User Satisfaction Level at the Medan–Deli Serdang Border

Muzakir Riza, Abdiyanto, Abdi Sugiarto (Author)

1750-1768
- PDF
Analysis of Leadership, Digital Competence, Work Life Balance and Employee Experience on the Performance of Non-ASN Employees of Provincial Regional Financial and Asset Agencies North Sumatra

Nabillah, M. Chaerul Rizky, Emi Wakhyuni (Author)

1769-1780
- PDF
The Influence of Leadership Style, Employee Competence and Career Development on Employee Performance with OrganizationalCommitment as Intervening at PT Pelindo Multi Terminal

Nofrizal, M. Chaerul Rizky, M. Toyib Daulay (Author)

1781-1801
- PDF
The Effect of Workload and Role Conflict on Employee Performance with Work Stress as a VariableModerate in Bank Representative OfficeIndonesia Pematangsiantar

Nurmaya Hutasoit, Elfitra Desi, Kiki Farida Ferine (Author)

1802-1814
- PDF
The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center

Putra Ramadhan, M. Chaerul Rizky, Sri Rahayu (Author)

1815-1832
- PDF
Analysis of School Principal Leadership and Teacher Competence on Teacher Performance with Work Motivation as a Mediating Variable at SMP Negeri 1 Bandar, Bener Meriah Regency

Putri Arisa, Muhammad Toyib Daulay, Sri Rahayu (Author)

1833-1845
- PDF
The Effect of Career Development and Work-Life Balance Programs on Employee Retention with Motivation as an Intervening Variable at PT PLN (Persero) ULP Kotanopan

Rahmat Akbar Siregar, Mesra B (Author)

1846-1859
- PDF
Analyzing Transformational Leadership Style and Work Motivation Towards Organizational Commitment with Job Satisfaction as an Intervening Variable at the Representatif Office of Bank Indonesia North Sumatra

Qori Aulia Harahap, Elfitra Desi (Author)

1860-1879
- PDF
The Effect of Good Corporate Governance Implementation and Safety Culture on Employee Performance with Job Satisfaction as an Intervening Variable at PT PLN UP3 Lubuk Pakam

Razali Sahlan, Kiki Farida Ferine, Elfitra Desi, Isa Indrawan (Author)

1880-1894
- PDF
The Effect of Motivation, Work Environment and Competence on Employee Performance with Work Discipline as a VariableIntervening with Technical Service EmployeesPT PLN (Persero) ULP Pangkalan Susu

Restu Eka Putra, Mesra B (Author)

1895-1912
- PDF
The Effect of Organizational Citizenship Behavior and Burnout on Organizational Variable in Bank Indonesia Representatif Office Pematangsiantar

Sabaruddin Dermawan, Sri Rahayu (Author)

1913-1931
- PDF
The Effect of Well-Being and Humanist Leadership Style on Performance with Work Motivation as a Mediating Variable in Employees of PT PLN (Persero)ULP West Binjai

Suhardi, Sri Rahayu (Author)

1932-1952
- PDF
The Effect of Organizational Commitment and Supervision on OHS Culture with OHS Risk Perception as an Intervening Variable at PT.PLN (Persero) ULP Tanah Jawa

Winda Chairany, Hernawaty (Author)

1953-1969
- PDF
Analysis of Compensation and Adaptive Leadership on Employee Performance Through Employee Engagement at PT PLN (Persero) ULP Lima Puluh

Yunita Panjaitan, Erwansyah, Hernawaty (Author)

1970-1988
- PDF
Pengaruh Kompetensi SDM, Penerapan Sistem Akuntansi Keuangan dan Sistem Pengendalian Intern terhadap Laporan Keuangan Organisasi Perangkat Daerah (OPD) Kab. Madiun

Fajar Umi Latifatul Asnab, Sugiharto, Hedi Pandowo (Author)

2004-2007
- PDF
Pengaruh Modernisasi Sistem Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Pelaku UMKM di Kota Madiun

Yusriyyana Nur Fadhila, Lely Kumalawati, Hamim Tohari (Author)

1989-2003
- PDF
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Subsektor Food & Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

Dicka Wahyuningtiyas, Sasmito Widi Nugroho, Rosida Ibrahim (Author)

2008-2018
- PDF
Analisis Perbandingan Tingkat Kesehatan Bank Umum Syariah dengan Metode RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) Selama dan Sesudah Pandemi Covid-19

Frea Resty Fischella, Dewi Kirowati, Permatasari Cahyaningdyah (Author)

2019-2034
- PDF
Pengaruh Karakter Eksekutif, Pertumbuhan Penjualan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan Subsektor Batu Bara Yang Terdaftar di BEI Periode 2020-2024)

Ayunda Erlisa, Qimyatussa'adah, Hedi Pandowo (Author)

2035-2054
- PDF