Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 14 No 1 (2026)

WORK STRESS VERSUS INCENTIVES IN AFFECTING EMPLOYEE AND MANAGERIAL PERFORMANCE

Erni Febriani (Sekolah Tinggi Ilmu Ekonomi Al-Madani)
Atika Ulfah (Sekolah Tinggi Ilmu Ekonomi Al-Madani)
Ikhsan Habib Fabillah (Sekolah Tinggi Ilmu Ekonomi Al-Madani)
Azizatul Muzayanah (Sekolah Tinggi Ilmu Ekonomi Al-Madani)



Article Info

Publish Date
30 Jun 2026

Abstract

Quality of service is crucial in business sustainability. However, some conditions can encourage burnout, leading to work stress for employees. In the long term, work stress also results in high employee turnover, leading to a decline in company performance. This study aims to evaluate employees' performance in coping with job stress and determine the effect of incentives on improving employee performance, especially in financial distress. Specifically, this study examined employee performance at two levels, namely employee performance at the staff level and employee performance at the manager level, which has never been done before. This study uses a descriptive research design with a quantitative approach. This study's data mining analysis technique uses the path analysis method with partial least squares (PLS) measurements. The questionnaires distributed in this study comprised 577 for staff-level employees and 53 for manager-level employees. Based on the results of the data analysis, we can conclude that incentives and work stress have a positive and significant impact on employee productivity and management efficiency. This research allows companies to improve employee performance and management effectiveness in dealing with work stress.

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Journal Info

Abbrev

JSAB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 ...