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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Sinuhaji Yose Andre
Prodi Agribisnis, Institut Teknologi Sawit Indonesia, Medan
Economics, Econometrics & Finance

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Insentif Dan Kompetensi Sebagai Kunci Keunggulan Kinerja Karyawan Sikumbang Muharmansyah; Sinuhaji Yose Andre; Siddik Ega
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2696

Abstract

This study analyzes the influence of incentives and competence on employee performance at the Serdang Indah Mandiri Savings and Loan Cooperative (KSP) in Medan City. Using a quantitative approach with an explanatory survey design, the study involved 85 employees as respondents through a saturated sampling technique. Data were collected using a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS 29.0. The results showed that: (1) incentives had a positive and significant effect on employee performance with a t-count of 4.213 > t-table 1.96 (p <0.001); (2) competence had a positive and significant effect on employee performance with a t-count of 3.784 > t-table 1.96 (p <0.001); and (3) incentives and competence simultaneously had a significant effect on employee performance with an F-count of 37.487 > F-table 3.11 (p <0.001). The research model was able to explain 56.6% of the variation in employee performance (R² = 0.566).
Co-Authors Siddik Ega Sikumbang Muharmansyah