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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Fatari Fatari
Universias Bina Bangsa
Economics, Econometrics & Finance

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PENGARUH INSENTIF DAN KOMPETENSI TERHADAP KINERJA GURU DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA SEKOLAH MENENGAH PERTAMA (SMP) DI KECAMATAN GROGOL KOTA CILEGON Ahmad Halabi; Furtasan Ali Yusuf; Herawan Hayadi; Fatari Fatari
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v6i1.308

Abstract

This study aims to determine the effect of incentives and competence on teacher performance with work motivation as an intervening variable in Junior High Schools in Grogol District, Cilegon City. The research method used is descriptive-quantitative research. This research method is an associative type of research. The population and sample size are 106. The results of this study are that incentives have a significant effect on performance of 69.3% (path coefficient 0.541). Competence has a significant effect on performance of 50.3% (path coefficient 0.202). Incentives have a significant effect on work motivation of 38.2% (path coefficient 0.243). Competence has a significant effect on work motivation of 44.3% (path coefficient 0.345). Work motivation has a significant effect on performance of 48.2% (path coefficient 0.187). Incentives do not significantly influence teacher performance through work motivation (path coefficient 0.045). Competence does not significantly influence teacher performance through work motivation (path coefficient 0.081). In conclusion, incentives and competence significantly influence teacher performance, incentives significantly influence work motivation, and work motivation significantly influences teacher performance. However, incentives and competence do not significantly influence teacher performance through work motivation as an intervening variable in junior high schools in Grogol District, Cilegon City.
ANALISIS IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA TIRTAYASA Efi Tajuroh Afiah; Aris Trismayadi Nurizki; Nugrahini Kusumawati; Fatari Fatari
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v6i1.312

Abstract

This study examined the implementation of good governance principles in the financial management of Tirtayasa Village, focusing on transparency, accountability, and community participation. The problem addressed in this research was the gap between normative governance regulations and their practical application at the village level, particularly in managing public financial resources. A descriptive qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observation, and document analysis involving village officials, members of the Village Consultative Body, and community representatives. The findings showed that transparency had been implemented through formal information disclosure mechanisms, but public understanding of financial information remained limited. Accountability procedures were conducted in accordance with administrative requirements; however, they tended to emphasize compliance rather than performance and social accountability. Community participation occurred mainly during formal planning forums, yet involvement in monitoring and evaluation processes was minimal and dominated by local elites. The study concluded that the implementation of good governance in Tirtayasa Village had progressed at a procedural level but had not fully achieved substantive governance outcomes. Strengthening institutional capacity, improving financial literacy, and enhancing participatory accountability mechanisms were identified as essential steps to improve village financial governance and support sustainable local development.
Co-Authors Ahmad Halabi Aris Trismayadi Nurizki Efi Tajuroh Afiah Furtasan Ali Yusuf Herawan Hayadi Nugrahini Kusumawati