MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Article in Press

Do Leadership and Financial Incentives Reinforce Employee Discipline? Evidence from Indonesia’s Public Sector

Andi Melyani Kahar (STIE Enam Enam Kendari)
Abdul Azis Muthalib (STIE Enam Enam Kendari)
Indira Yuana (STIE Enam Enam Kendari)



Article Info

Publish Date
10 Oct 2026

Abstract

Work discipline is a proximal form of rule-compliant behavior that is central to public-sector reliability but is less frequently examined than employee performance or public service motivation. This study investigates whether leadership style and additional employee income operate as complementary managerial and economic governance mechanisms associated with civil-servant discipline. A quantitative census survey involved all 32 employees of the Southeast Sulawesi Provincial Forestry Service, Indonesia. Data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression. The instruments showed satisfactory internal consistency (Cronbach’s alpha = 0.887–0.911). Leadership style was positively associated with work discipline (β = 0.401, p = 0.009), as was additional employee income (β = 0.443, p = 0.004). The model was significant (F = 15.076, p < 0.001) and explained 51.0% of the variance in discipline (R² = 0.510). The findings suggest that financial incentives do not substitute for leadership; rather, relational-managerial and economic-incentive mechanisms may jointly reinforce rule-compliant behavior. The study contributes context-bound evidence from a subnational public organization with administrative and field-based responsibilities.

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Journal Info

Abbrev

MUQADDIMAH

Publisher

Subject

Economics, Econometrics & Finance

Description

MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis presents actual studies on the field of management and business in the perspective of conventional economics and sharia economics. These studies are expected to enrich scientific treasures in the field of management and business so that ...