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The test results show that there is a statistically significant relationship between a material incentive to work motivation is indicated by a probability value (sig) of 0 000 (p 0 05); a significant difference between the non-material incentive to work motivation as indicated by a probability value (sig) of 0 001 (p 0,05); influence of material incentives on employee performance indicated significant with a probability value (sig) of 0 001 (p 0,05); influence offnon-material incentives onnemployeeeperformance indicated significant with a probability value (sig) of 0 004 (p 0,05); and a significant difference between work motivation on employee performance is indicated by a probability value (sig) of 0 001 (p 0 05) It may be suggested that further action shaal be taken by UD Rizky Sumberrejo Bojonegoro to increase incentive of employees, especially material incentive, which is realeted to the warranty of old day retirement severance to improve work motivation as work motivation as well as work achievement of employees Keywords: material incentives, non-material incentives, work motivation, work performance ABSTRAK Hasillpengujian secara statistikkmenunjukkan bahwa terdapattpengaruh yanggsignifikan antara insentif materiil terhadap motivasiikerja yang ditunjukkanndengan nilaiiprobabilitas (sig) sebesar 0,000 (p 0,05); terdapat pengaruh yang signifikan antara insentif non materiil terhadap motivasi kerja yang ditunjukkan dengan nilai probabilitas (sig) sebesar 0,001 (p 0,05); pengaruhhantara insentiffmateriillterhadap prestasi kerja karyawan signifikannyanggditunjukkanndengan nilaiiprobabilitas (sig) sebesar 0,001 (p 0,05); pengaruh antara insentif non materiillterhadappprestasi kerja karyawannsignifikan yanggditunjukkan dengannnilai probabilitas (sig) sebesar 0,004 (p 0,05); dan terdapat pengaruhhyang signifikan antara motivasi kerjaaterhadap prestasi kerja karyawan yanggditunjukkanndengan nilai iprobabilitas (sig) sebesar 0,001 (p 0,05) Saran-saran untuk tindak lanjut bagi UD Rizky Sumberrejo Bojonegoro diharapkan terus meningkatkan insentif khususnya pada insentif materiil yang berkaian dengan jaminan hari tua pesiun pesangon agar dapat lebih meningkatkan motivasi kerja sehingga tercipta prestasi kerja karyawan. Kata Kunci: insentif f materiil, insentif non materiil, motivasi kerja, prestasi kerj a
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