EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

Pengaruh Motivasi dan Insentif Terhadap Semangat Kerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah

Setianus Gulo (STIE Al Washliyah Sibolga)
Yenni Sofiana Tambunan (STIE Al Washliyah Sibolga)



Article Info

Publish Date
14 Apr 2026

Abstract

This study aims to determine the effect of motivation and incentives on employee work spirit at CU. Dosnitahi Pinangsori. This research uses a quantitative method with a descriptive correlational approach. The population consists of all active employees of CU. Dosnitahi Pinangsori totaling 66 people, and the sampling technique used is a census method. Data were collected through questionnaires using a Likert scale. The results show that partially, motivation has a positive and significant effect on employee work spirit with a significance value of 0.000 < 0.05. Incentives also have a positive and significant effect on employee work spirit with a significance value of 0.026 < 0.05. Simultaneously, motivation and incentives have a positive and significant effect on employee work spirit with a significance value of 0.009 < 0.05. These findings indicate that improving motivation and providing appropriate incentives can effectively enhance employee work spirit.

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Journal Info

Abbrev

bisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi adalah jurnal di bidang Ekonomi, Manajemen dan Akuntansi dengan lingkup Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Komersial (Kerugian), Pendidikan Ekonomi, Pendidikan Akuntansi, Pendidikan Ekonomi ...