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This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, including classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results show that work discipline has a positive and significant effect on employee performance, while work motivation and incentive provision have no significant effect. However, simultaneously, the three variables significantly affect employee performance, with a coefficient of determination of 77.9%, indicating that the remaining 22.1% is influenced by other factors not included in the model. These findings highlight the importance of implementing human resource management policies that balance discipline, reward systems, and motivation programs to improve employee performance sustainably.

This study examines the role of government in the social startup ecosystem in Indonesia, focusing on fiscal incentives and barriers. The rapid growth of startups has changed lifestyles, but many social startups face challenges due to inadequate government support and fiscal policies. This study uses a qualitative approach, analyzing secondary data from government documents and academic literature. Findings show that fiscal incentives, such as tax breaks, significantly increase operational capacity and innovation among social startups. However, complex regulations and high tax burdens remain substantial barriers. This study recommends policy reforms to create an enabling environment for social startups, contributing to inclusive and sustainable economic development.  

The incentive program for Al-Qur'an Education Park (TPQ) teachers in Batam City is part of a regional policy aimed at supporting the role and function of Al-Qur'an teachers in fulfilling Al-Qur'an literacy certification and basic religious understanding for elementary and secondary school students. This program has been implemented since 2009 and has experienced a gradual increase in incentive values until 2024. However, in Nongsa District, the implementation of this program still faces several obstacles. Identified problems include delays in fund distribution, inaccurate data verification, and inaccurate targeting of incentive recipients. This study aims to analyze the effectiveness of the incentive program managed by the Al-Qur'an Teacher Consultative Body (BMGQ) of Nongsa District by the Batam City Government. The research method used is qualitative, with data collection techniques through in-depth interviews, documentation, and observation. The results show that this program has had a positive impact, especially in increasing teachers' teaching enthusiasm, helping their economy, and maintaining the sustainability of Al-Qur'an education in the region. However, the effectiveness of program implementation is not yet optimal. Obstacles identified include a lack of publicity regarding the program's objectives to the community and beneficiaries, limited incentive recipient quotas, the lack of a real-time data monitoring system, and delays in the document signing process (amprah), which has delayed incentive disbursement. Therefore, ongoing evaluation by the local government and the BMGQ (Regional Teachers' Association) is necessary to ensure that incentive distribution is more targeted, equitable, and in line with the program's initial objectives, so that all TPQ teachers in Nongsa District can experience maximum benefits.

Investment interest in electric vehicles (EVs) in Indonesia remains relatively low despite its great potential to support the transition to clean energy. This study aims to analyze the influence of government incentives, price value perception, and environmental awareness on investment interest in electric vehicles. This research uses a quantitative approach with a survey method involving 120 respondents in the Jabodetabek area. The data were analyzed using multiple linear regression with the help of SPSS. The results show that all three independent variables—government incentives, price value, and environmental awareness—have a significant effect on investment interest, both partially and simultaneously. Among these factors, environmental awareness has the most dominant influence. The instruments used were proven valid and reliable, and the regression analysis met all the classical statistical assumptions. These findings indicate that policy support, perception of long-term benefits, and environmental concern are important factors in increasing public interest in investing in clean energy-based vehicles. This study is expected to serve as a reference for the government and industry players in designing strategies to develop the electric vehicle market in Indonesia.

This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant).

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.

The Indonesian government issued Presidential Regulation Number 79 of 2023, amending Presidential Regulation Number 55 of 2019, to accelerate the adoption of battery-based electric vehicles (BEVs) and reduce greenhouse gas emissions through incentives. These incentives, both fiscal and non-fiscal, aim to encourage the public to switch to electric vehicles. However, the environmental impact of electric vehicles needs consideration in the context of sustainable transport. This study analyzes the challenges of the incentive policy in promoting BEVs and its potential connection to greenwashing practices, aiming to develop effective solutions for environmental issues related to these incentives. Using a normative juridical approach, the research relies on secondary data, including primary legal materials and secondary sources like textbooks, journals, expert opinions, and jurisprudence. The findings highlight the need for supervision in providing incentives and suggest prioritizing the electrification of public vehicles to achieve sustainable green transportation. Additionally, the study emphasizes strengthening non-motorized and electricity-based public transportation modes and transitioning to renewable energy sources to mitigate environmental impacts.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

The incentive system at Pandega Pangandaran Regional Hospital is not optimal in terms of proportionality, that is, there are quite significant differences in the receipt of incentives for nursing staff for the same item and in the same month. Apart from that, employee performance is not yet optimal in terms of work quality, namely there is still a lot of work that is not completed on time, employee attitudes are less friendly towards visitors, and employees are not quick and agile in serving patient wishes. Furthermore, working time is not optimal because there are still complaints, especially doctors' hours which are sometimes not on time and nurses have not been able to make good use of working time so that their work is not fulfilled according to the schedule set by the hospital. The research was conducted using a descriptive analysis method with a qualitative design. The data analysis techniques used are Data Reduction, Data Presentation, Conclusion Drawing, and Triangulation. The results of the research show that (1) The service incentive system at Pandega Pangandaran Regional Hospital is not optimal, this is because the indicators in the service incentive system are not running optimally, namely proportionality, but the indicators of performance, professionalism, distributiveness and teamwork are running optimally. (2) The performance of employees at Pandega Pangandaran Regional Hospital is not yet optimal, this is because the performance indicators have not been optimal, namely the quality produced and working time, but the quantity produced and cooperation has run optimally. (3) The service incentive system can improve employee performance at Pandega Pangandaran Regional Hospital. This means that the better the service incentive system, the higher the employee performance at Pandega Pangandaran Regional Hospital.    

The aim of this research is to analyze the influence of competence and incentives on employee performance which is mediated by achievement motivation. The population in this research is all employees of PT. Golden Roof Polymer Area Yogyakarta, totaling 234 people. The samples taken were 146 using the purposive sampling method. The data analysis method uses regression and data processing uses SPSS 23 software. The results of hypothesis testing show that competence has a positive and significant effect on organizational commitment. Incentives have a positive and significant effect on achievement motivation. Achievement motivation has a positive and significant effect on employee performance. Competence has a positive and significant effect on employee performance. Incentives have a positive and significant effect on employee performance.The results of the Sobel test also show that the indirect influence of competence on employee performance is significant, this shows that the achievement motivation variable can mediate the influence of competence on employee performance. The indirect effect of incentives on employee performance is significant, this shows that the achievement motivation variable can mediate the effect of incentives on employee performance.    

The following study aims to analyze and find out (1) The impact of incentives on the work results of PT employees. Amanah Safari Internasional Tour Travel, which has been running, (2) This research uses a qualitative approach to look for incentives to improve the performance of PT employees. Amanah Safari International Travel. Data mining methods encompass observation, documentation, and direct interviews with management and relevant staff. The results of this study show (1) the incentive system that the company has to provide material and non-material incentives to its employees, such as bonuses and social security, religious and non-religious awards and joint holidays. Employee quality, employee quantity, and employee attendance or discipline drive employee performance and motivation. This research shows that incentives can increase work morale and increase achievement, loyalty, discipline, and accountability towards positions. These valuable results can have an impact on improving employee performance. (2) According to the analysis results, PT. Amanah Safari Internasional Tour Travel has an incentive program that suits the needs of its employees, but further research is needed to improve the efficiency of this program. As a result, companies are expected to be able to maintain and improve their incentive policies to improve employee performance.

This study was conducted at Company X in 2023. The purpose of this study was to determine and analyze the effect of incentives and intellectual intelligence on the work efficiency of Company X employees in 2023. The population amounted to 35 employees while the sample in this study is: 35 employees. The sampling technique used is saturated sampling. The technique of data collection is the distribution of questionnaires, interviews and documentation studies and literature studies. Data analysis using multiple linear regression análisis. The conclusion in the study that simultaneously incentives and intellectual intelligence have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially, incentives have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially N intellectual intelligence has a positive and significant effect on the work efficiency of Company X employees in 2023. Adjusted R Square is: equal to 0.473 means that incentives and intellectual intelligence can explain the work efficiency of Company X employees in 2023 by 47.3% and the remaining 52.7% (100-47. 3) are influenced by other variables outside of this study such as: salary, promotion and so on

The purpose of this research is to determine and analyze the influence of leadership style on employee performance. Know and analyze work discipline on employee performance. Knowing and analyzing motivation for employee performance. Knowing and analyzing employee incentives on employee performance. The population in this study were all cutting employees of PT. Garmindo District Success Core. Semarang. The research was carried out by sampling, using probability sampling techniques, obtaining a sample of 92 respondents. The analysis technique used is multiple linear regression. The research results can be concluded that: Leadership style has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Employee incentives have a positive and significant effect on employee performance. Leadership style, work discipline, motivation and employee incentives together have a positive and significant effect on employee performance.

This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

This research aims to find out and analyze the provision of incentives to improve employee performance in service companies operating in the field of psychology. This research is included in qualitative research with a descriptive approach. The data used are primary and secondary data obtained from observations and interviews. Data analysis uses data transcription, source triangulation, and data reduction. The research results show that providing incentives to employees has both positive and negative impacts. The positive impact of providing incentives is increasing motivation, performance and increasing employee enthusiasm. Providing incentives also has negative impacts, including unfairness in providing incentives and decreasing employee work ethic.

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.