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Mhd. Shafwan Koto, Mhd. Shafwan
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The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency Siahaan, Iramayasari; Kaharuddin, Kaharuddin; Koto, Mhd. Shafwan
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to determine the effect of supervision and incentives on employees’ work morale at the Regional Secretariat of Central Tapanuli Regency. The research method used in this study is a quantitative method with a descriptive approach. The population in this study consisted of employees at the Regional Secretariat of Central Tapanuli Regency, with a total sample of 91 respondents obtained through questionnaire distribution. The data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing using the t-test and F-test. The results of the study show that the coefficient of determination (R²) value is 0.502, which means that 50.2% of the variation in employees’ work morale is jointly influenced by the supervision and incentive variables, while the remaining 49.8% is influenced by other factors not examined in this study, such as leadership, work environment, competence, facilities, coordination, and other factors. The results of the t-test indicate that supervision has a positive and significant effect on employees’ work morale with a t-count value of 2.489 greater than the t-table value of 1.98729 and a significance value of 0.015 less than 0.05. In addition, incentives also have a positive and significant effect on employees’ work morale with a t-count value of 5.775 greater than the t-table value of 1.98729 and a significance value of 0.000 less than 0.05. Furthermore, the results of the F-test show that the F-count value is 44.441 greater than the F-table value of 3.10 with a significance value of 0.000 less than 0.05. Thus, it can be concluded that supervision and incentives simultaneously have a positive and significant effect on employees’ work morale at the Regional Secretariat of Central Tapanuli Regency.
Co-Authors Alex Rikki Anggraini, Cici Anna Basriyani Batubara, Muhammad Iqbal Fitriani Lase Gultom, Riwayani Hasibuan, Nur ‘Ainun Hutabarat, Indra Setiawan Hutabarat, Sinta Veronika Hutagalung, Heriyawan Irsyan, Andrian Jeniusman Ahmad Hutagalung Kaharuddin Laia, Putriwati Matondang, Safran Nasution, Zafril Abdi Panggabean, Nanda Pratama Panggabean, Nova Zulfani Panggabean, Pipi Ferida Pasaribu, Edyansyah Rani Saragih, Laila Gusti Rifka Hadia Lubis Riwayani, Riwayani Siahaan, Iramayasari Sikumbang, Amaludin Silaban, Desi Adelina Simamora, Fauziah Nur Simatupang, Aswad Ibrahim Sinaga, Nelly Azwarni Sipahutar, Hadijah Tanjung, Alfansuri Tanjung, Mansur Telaumbanua, Martiani Torop, Andreas Dominggos Toga Wardina, Heni Waruwu, Ratna Lestari Yolamandasari