The Effect of Financial and Non-Financial Incentives on Knowledge Sharing Through Elementary School Teachers' Work Motivation with Transformational Leadership as a Moderating Variable

This study aims to analyze the influence of financial and non-financial incentives on the knowledge-sharing behavior of elementary school teachers in Penajam Paser Utara (PPU) Regency, with work motivation as a mediating variable and transformational leadership as a moderating variable. This research is crucial considering PPU's strategic position as a buffer zone for the Nusantara Capital City (IKN), which demands continuous adaptation of teacher competencies. The research method used is quantitative with a causality approach. Data were collected through questionnaires from 88 elementary school teacher respondents in PPU Regency. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results of the study show that: (1) Financial incentives do not have a significant effect on teacher work motivation, as the teacher compensation system is strictly regulated by government policy, meaning small additional incentives are no longer a primary stimulant; (2) Non-financial incentives have a positive and significant effect on work motivation; (3) Work motivation has a positive and significant effect on knowledge sharing; (4) Work motivation successfully mediates the relationship between non-financial incentives and knowledge sharing, but fails to mediate the effect of financial incentives; (5) Transformational leadership is proven to strengthen the influence of work motivation on knowledge-sharing behavior. This study concludes that strengthening psychological aspects and leadership is more effective in encouraging teacher professionalism in the IKN buffer zone compared to a purely financial approach.