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Pengaruh Kompensasi dan Komunikasi Terhadap Semangat Kerja Karyawan Pada PT. Subur Mekar Abadi Pondok Batu Kabupaten Tapanuli Tengah Putriwati Laia; Mhd. Shafwan Koto; Riwayani Gultom
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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This study aims to analyze the influence of compensation and communication on employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency. This research employed a quantitative approach with a descriptive method. The research sample consisted of 51 respondents, who are employees of the company. The data analysis techniques used include the coefficient of determination test, t-test (partial), and F-test (simultaneous). The results indicate that the coefficient of determination (R²) is 0.653, meaning that 65.3% of the variation in employee work motivation can be explained jointly by the variables of compensation and communication, while the remaining 34.7% is influenced by other factors not examined in this study. The t-test results show that compensation has a positive and significant effect on work motivation (t_calculated = 4.333 > t_table = 2.010; p = 0.000 < 0.05), and communication also has a positive and significant effect on work motivation (t_calculated = 3.199 > t_table = 2.010; p = 0.002 < 0.05). Furthermore, the F-test results reveal that compensation and communication simultaneously have a positive and significant effect on employee work motivation (F_calculated = 45.089 > F_table = 3.19; p = 0.000 < 0.05). Therefore, it can be concluded that compensation and communication positively and significantly influence employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency.

Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Tapanuli Tengah Ratna Widha Simanjuntak; Mansur Tanjung; Mhd. Shafwan Koto
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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This study aims to determine the effect of work discipline and work environment on employee performance at the Inspectorate Office of Central Tapanuli Regency. This research uses a quantitative method with a descriptive approach. The sample consisted of 37 respondents who are employees of the Inspectorate Office of Central Tapanuli Regency, and data were collected through questionnaires. The results show that the coefficient of determination (R²) is 0.760, indicating that 76% of the variation in employee performance can be explained by work discipline and work environment simultaneously, while the remaining 24% is influenced by other variables not examined in this study. The partial test (t-test) results indicate that work discipline has a positive and significant effect on employee performance (t-count 3.361 > t-table 2.032; sig 0.002 < 0.05), and the work environment also has a positive and significant effect on employee performance (t-count 6.726 > t-table 2.032; sig 0.001 < 0.05). Furthermore, the simultaneous test (F-test) shows that work discipline and work environment together have a positive and significant effect on employee performance (F-count 53.876 > F-table 3.25; sig 0.001 < 0.05). Therefore, it can be concluded that work discipline and work environment are important factors in improving employee performance at the Inspectorate Office of Central Tapanuli Regency.

The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Mak Lin Sibolga Cassava Chili Chips Business Martiani Telaumbanua; Mhd. Shafwan Koto; Andrian Irsyan
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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This study aims to determine the effect of service quality and customer satisfaction on customer loyalty at the Mak Lin Sibolga Cassava Chili Chips Business. This research uses an explanatory research design with a quantitative approach. The population in this study consisted of customers of the Mak Lin Sibolga Cassava Chili Chips Business, with a sample of 48 respondents obtained through questionnaire distribution. The results of the study indicate that partially, service quality has a positive and significant effect on customer loyalty with a t-value of 3.957 > t-table of 2.014 and a significance value of 0.001 < 0.05. Customer satisfaction also has a positive and significant effect on customer loyalty with a t-value of 2.974 > t-table of 2.014 and a significance value of 0.005 < 0.05. Simultaneously, service quality and customer satisfaction have a positive and significant effect on customer loyalty with an F-value of 37.604 > F-table of 3.20 and a significance value of 0.001 < 0.05. Therefore, it can be concluded that improving service quality and customer satisfaction can increase customer loyalty at the Mak Lin Sibolga Cassava Chili Chips Business.

The Influence of Work Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency Pipi Ferida Panggabean; Kaharuddin Kaharuddin; Mhd. Shafwan Koto
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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This study aims to examine the effect of work motivation and communication on employee performance at the Inspectorate of Central Tapanuli Regency. This research uses a quantitative research method with a descriptive approach. The sample in this study consisted of 37 employees of the Inspectorate of Central Tapanuli Regency who were selected through questionnaire distribution. The results show that work motivation and communication have a positive and significant effect on employee performance. The coefficient of determination (R²) is 0.739, indicating that 73.9% of the variation in employee performance is explained by work motivation and communication, while the remaining 26.1% is influenced by other factors not examined in this study. The partial test (t-test) shows that work motivation has a significant effect on employee performance (t = 3.105; p < 0.05), and communication also has a significant effect on employee performance (t = 6.306; p < 0.05). Furthermore, the simultaneous test (F-test) indicates that work motivation and communication together have a positive and significant effect on employee performance (F = 48.077; p < 0.05). These findings suggest that improving employee motivation and strengthening organizational communication can enhance employee performance within the institution.

The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency Iramayasari Siahaan; Kaharuddin Kaharuddin; Mhd. Shafwan Koto
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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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.

The Influence of Intrinsic Motivation and Democratic Leadership Style on Employees' Work Ethic: Evidence from the Civil Service Police Unit of Central Tapanuli Regency, Indonesia Juita Meliana Sitompul; Mansur Tanjung; Mhd. Shafwan Koto
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/gzthmd13

This study aims to analyze the influence of intrinsic motivation and democratic leadership style on employees' work ethic at the Civil Service Police Unit (SATPOL PP) of Central Tapanuli Regency. The study employed a quantitative approach with an associative research design. The population consisted of 302 employees, while 76 respondents were selected as the research sample using a sampling technique. Data were collected through Likert-scale questionnaires, interviews, documentation, and literature review. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics version 21, including validity testing, reliability testing, classical assumption testing, partial (t-test), simultaneous (F-test), and coefficient of determination (R²). The results indicate that intrinsic motivation has a positive and significant effect on employees' work ethic, with a t-value of 4.950 and a significance value of 0.000. Democratic leadership style also has a positive and significant effect on employees' work ethic, with a t-value of 3.479 and a significance value of 0.001. Simultaneously, intrinsic motivation and democratic leadership style significantly influence employees' work ethic, with an F-value of 45.039 and a significance value of 0.000. The coefficient of determination (R²) of 0.552 indicates that intrinsic motivation and democratic leadership style explain 55.2% of the variance in employees' work ethic, while the remaining 44.8% is influenced by other variables outside the research model. These findings imply that strengthening employees' intrinsic motivation and implementing a democratic leadership style are important strategies for improving employees' work ethic within public sector organizations.

Pengaruh Lingkungan Kerja dan Insentif Terhadap Semangat Kerja Karyawan Pada Beach And Beat Cafe Pandan Kabupaten Tapanuli Tengah Andini Rara Putri; Mhd. Shafwan Koto; Riwayani Riwayani
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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This study aims to analyze the effect of Work Environment and Incentives on Employee Work Spirit at Beach And Beats Cafe Pandan, Central Tapanuli Regency. This research uses a quantitative method with descriptive and associative approaches. The population consists of 33 employees, all of whom are used as the sample (saturated sampling). Data collection techniques include questionnaires, interviews, and documentation. Data analysis methods include validity test, reliability test, classical assumption test, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing (t-test and F-test). The results show that all research instruments are valid and reliable, and the data are normally distributed. Partially, Work Environment has a positive and significant effect on Work Spirit with t-value 3.442 > t-table 2.042 and significance value 0.002 < 0.05. Incentives also have a positive and significant effect on Work Spirit with t-value 6.023 > t-table 2.042 and significance value 0.001 < 0.05. Simultaneously, Work Environment and Incentives have a positive and significant effect on Work Spirit with F-value 48.204 > F-table 3.32 and significance value 0.001 < 0.05. The coefficient of determination (R²) is 0.763, indicating that 76.3% of Work Spirit variation is explained by Work Environment and Incentives, while the remaining is influenced by other variables not examined in this study.

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