Additional Employee Income and Performance of Public Sector in
East Java, Indonesia
Windijarto, Falih Suaedi, Indrianawati Usman, and Rooswanti Putri
1
Post Graduate Program in Management, Airlangga University, 4-6 Airlangga St., Surabaya, Indonesia
Keywords: Remuneration in the public sector, Additional Employee Income, Performance.
Abstract: Additional Employee Income (TPP) is a term for a remuneration system for Civil Servants (PNS) in local
government. TPP is income other than salary, structural/functional job allowance, honorarium given in
accordance with local financial capability and prevailing laws and regulations. The purpose of this research
is to know the implementation, to analyze the acceptance, to formulate the appropriate system model in the
Incremental Income of Civil Servants in the cities of East Java Province, Indonesia. The research approach
used is qualitative research with multiple case study. Data collection methods used in-depth interviews with
informants who are officials in charge of remuneration and performance measurement at the Regional
Personnel Board in 8 (eight) cities. East Java province consists of 4 (four) cities/districts that have
implemented TPP and 4 (four) cities that have not implemented TPP in 2017. The discipline is increasing in
cities that have implemented TPP, both from timeliness of work and discipline in following routine events,
as well as increased motivation and morale. Civil servants are competing to show their best performance in
order to gain additional revenue. The biggest obstacle in TPP implementation is the ability of regional
finance and the willingness of regional leaders.
1 INTRODUCTION
Remuneration for civil servants in the local
government is called the Income of Employee
Income (TPP). Regulations on TPP in East Java had
been regulated in the East Java Governor Regulation
No. 81 of 2015. TPP policy is one form of
autonomous authority provided by the central
government to the local government. TPP is income
other than salary, structural or functional (general
and certain) job allowance, and honorarium given in
accordance with local financial capability and
prevailing laws and regulations in each region. The
Governor Regulation stipulates the criteria for
granting income to civil servants in the East Java
government stating that TPP is granted in
accordance with the financial capacity and local
legislation.
Remuneration is related to bureaucracy, then it
can be interpreted as an award given by the
government on the performance of an employee in a
government agency in the form of additional salary
allowance. Appropriate and adequate remuneration
is often not found in government sectors with low
state revenues. Low salaries can result in
consequences, including low staff morale and
reduced work effort; difficulties in recruitment and
maintenance of technical and professional staff, non-
transparent remuneration forms, and strong
incentives to accept bribes (UNDP, 2010: 3)
Many cities in East Java, Indonesia have not yet
applied TPP. The existence of freedom for cities and
districts in East Java to determine their own
remuneration system is based on the financial
capacity of their respective regions, causing the
application of different remuneration in each city
and district. Until the end of 2016 there were still 6
(six) City Districts in East Java that had not yet
applied TPP. This study selected 4 cities in East Java
that have applied TPP and 4 cities that have not
applied TPP. Furthermore, this research will analyze
the implementation of TPP to improve performance
and to analyze the acceptance of the system by the
Civil Servants (PNS) in East Java Province,
Indonesia.
Windijarto, ., Suaedi, F., Usman, I. and Putri, R.
Additional Employee Income and Performance of Public Sector in East Java, Indonesia.
DOI: 10.5220/0007537300510059
In Proceedings of the 2nd International Conference Postgraduate School (ICPS 2018), pages 51-59
ISBN: 978-989-758-348-3
Copyright
c
2018 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
51
2 THEORETICAL
BACKGROUND
2.1 Performance Assessment
Rivai and Basri (2004: 14) argue that performance is
the overall work result of a person during a certain
period in carrying out tasks, such as standards of
work, targets or criteria that have been determined in
advance and have been mutually agreed.
Performance appraisals play an important role in
employee motivation. Motivation from employees
will rise when employees feel satisfied with the
feedback they receive on their work. The
performance appraisal system in government
agencies in Indonesia for civil servants (PNS) was
established in RI Government Regulation no.
46/2011 and the Regulation of the State Minister for
the Regulation of the Head of the State Personnel
Number 1/2013. Error! Reference source not
found. illustrates the employment of civil servants
in Indonesia in accordance with PP RI no. 46/2011
and Regulation of the Head of the State Personnel
Agency 1/2013.
Figure 1: Performance Assessment Chart
2.2 Work Behavior
Work Behavior is any behavior, attitude or action
performed by civil servants in accordance with the
provisions of legislation. It is measured through the
appraisal of the appraisal officer and taking into
account the opinions and inputs of the appraisal
officers who are level in their respective work units.
Job Target Employees is a work plan and targets
what is achieved by a civil servant. Assessment
compares between Target and Realization.
2.3 Remuneration
Remuneration is the total income of an individual
that can consist of separate payments, and is
determined based on existing rules (Buchan et al;
2000). In relation to the government bureaucratic
context, remuneration is the realignment of an
employee payroll system based on performance
appraisal, with the goal of creating a good and clean
governance system.
2.4 Performance and Remuneration
Appropriate remuneration may affect performance,
motivation, job satisfaction and employee behavior
in the workplace (Djamaludin, 2009; Gill, 2014;
Mendes et all, 2016; Campbell III, 2007).
Remuneration has an influence on motivation that
implies employee performance (Cahyanugroho et.
all; 2016). Mendes et. all (2016) also believes that
remuneration has a significant positive relationship
for both civil servants and private employees.
Motivation is an impulse found in a person to carry
out the task or job that becomes his responsibility
(Djamaludin, 2009).
The relationship between employees acts by
providing appropriate incentives - such as "carrots"
(premiums) and "sticks" (punishment).
Remuneration agents are principally based on input
(e.g. effort, time spent in the office) or on output
(outcome). Remuneration is referred to as "high-
powered" because it is strongly and directly related
to the outcome of the worker - which is a good
choice when efforts are not easy to quantify, and
there is expensive or unsuitable supervision (Paul
and Robinson, 2007).
3 RESEARCH METHOD
The approach of this research is by qualitative
research using a multiple case study method. The
data collection approach for cultural research can be
done in several ways, i.e. interviews, questionnaires,
observations, organizational notes/documentation
(Swanson, 1997:96). By using a leather approach
then the data obtained will be more complete, deep,
credible and meaningful meaning that the research
goal is achieved (Tahar, 2012). The selection of a
qualitative approach is inseparable from the case
ICPS 2018 - 2nd International Conference Postgraduate School
52
study examined, namely remuneration or TPP for
civil servants in East Java. In accordance with the
explanation of the theoretical basis, to establish
proper remuneration it is necessary to balance the
needs and desires of the employee and the
organization, so the qualitative approach will be
more appropriate. The principle of remuneration and
performance of employees is essentially qualitative,
so using a qualitative approach will be easier (Tahar,
2012).
3.1 List of Informants
The research location is 8 districts/cities in East Java
Province of Indonesia.
The selection of informants uses theoretical
sampling which is a technique of data sampling with
certain considerations, or in other words, sampling
based on theoretical considerations. The selected
informants are government agencies located in eight
cities or districts in East Java Province. The reason
for selecting the eight samples is to represent the
agencies in East Java province spread over the north,
south, west, east and central areas of Pamekasan,
Bangkalan, Mojokerto, Banyuwangi, Situbondo,
Nganjuk, Madiun, and Surabaya City. Of the eight
cities, 4 (four) cities namely Madiun, Nganjuk,
Pamekasan, and Mojokerto have not applied TPP,
while the rest have applied TPP. The informants are:
Head of Regency Organization
District Organization Staff
Kabag Organization
Head of Information and Procurement Section,
BKPSDM
Secretary of the Regional Finance Agency
Civil Service Agency
BKPSDA Staff and Secretary
Staff Head of Subdivision and Personnel
BKSDA
Staffing Staff Secretariat, BAPPEDA
Head of Finance Section, BAPPEDA;
Head of General and Civil Service Subdivision.
3.2 Types and Data Sources
This study uses data obtained through two sources,
namely:
1. Primary Data is data taken directly from
informants of the cities concerned by using in-
depth interviews to obtain objective, in-depth,
and detailed information. Informants will also be
given direction on the purpose and intent of the
interview conducted by the researcher. This is
because the informant can provide the right
information, credible to the researcher.
2. Secondary Data is data from the company's
internal data in the form of employee documents
and regulations contained in the company or data
that has been processed by parties or institutions.
3.3 Data Analysis Technique
In collecting data and information, researchers use
an in-depth interview technique with the help of an
MP3 Player tool. The results of the interviews
obtained will be used as the basis for making
interview reports. According to Yin (2014) analysis
techniques conducted in qualitative research
includes five stages:
1. Compiling The first stage is the process of
collecting data and sorting data to be managed in
a structured process of analysis. The result of the
compiling process is a record obtained from the
recording and transcript process.
2. Disassembling The second stage is the grouping
of data in accordance with the separation based
on the basic idea of the substance of each piece
of data.
3. Reassembling The third stage is data
rearrangement by disassembling. Preparation of
data is done repeatedly by shifting or simplifying
the data until obtaining more data accuracy and
showing patterns. The results of this process will
be used for analysis of the question and the
problem formulation.
4. Interpreting The process of interpretation is the
process undertaken to answer the problems and
research question using data that has been
arranged by pattern. The interpretation stage is
done according to the completeness, fairness
(objective), empirical accuracy (according to the
data obtained), value added, and credibility.
5. Concluding The last stage is the process of
making kesimpualan from the interpretation of
the results of the penumuan of research. From
this process researchers will gain empirical
findings, also see the significance of the study,
lessons learned, and implications of the research.
3.4 Data Processing Technique
After the results of interviews from various sources
in the form of text documents have been obtained
and collected, then the next can be analyzed by
identifying relevant concepts that exist in the data
and classified into several categories (open coding)
(Gioia, et al., 2010). In this study, the authors use
Additional Employee Income and Performance of Public Sector in East Java, Indonesia
53
NVIVO which is a qualitative data analysis program
to track the developing categories. This is done for
quick reference to similar concepts into fewer
categories and themes.
The data will be processed with NVIVO
software. Once the data has been inputted into
NVIVO, then a node can be created to classify the
results of the interview to facilitate the encoding.
The results of the coding are then presented in the
data in the form of charts and data queries. Query is
the process of taking data from a database and
providing it for use (Sutopo & Arief, 2010). In this
study, the query data created is the matrix coding
query used to compare the results of the interviews.
The last stage is to create a model to describe the
results of interviews.
3.5 Data Validation Technique
In qualitative research methods, data validation is an
important element because the data obtained from
various informants is very valuable from a research
in which the data will then be used for research
purposes. According to William Wiersma in
Sugiyono (2009: 372), triangulation in testing this
credibility is interpreted as checking data from
various sources in various ways and at various times.
Triangulation of data sources is exploring the truth
of certain information through various methods and
sources of data acquisition (Creswell, 2013: 201).
Patton (in Sutopo, 2006: 92) describes the
triangulation techniques that can be used including:
1. Triangulation A method is a triangulation used
by collecting similar data but using different
methods (Patton in Sutopo, 2006:93).
2. Triangulation of Data or Source is a triangulation
that is directed to find data from an existing
source.
3. Triangulation Theory is a triangulation that uses
the perspective of more than one theory in
discussing the issues to be studied (Patton in
Sutopo, 2006: 98).
4. Triangulation of researchers is the result of either
research in the form of data or conclusions about
a particular section, or the whole can be tested by
other researchers (Sutopo, 2006: 93).
Triangulation of researchers can be done by
holding a discussion or involving several
researchers who have sufficient knowledge.
This study uses a data triangulation technique,
which is directing the researcher in collecting data,
trying to use various existing sources by collecting
data in the form of documents from the city/regency
government in East Java and kominfo. This research
also uses a technique triangulation method in which
research uses a method of interviews and surveys.
This research method used a qualitative approach
with multiple case study.
4 DISCUSSION
All in-depth interviews from various informants
were changed in text form and then analyzed using
open coding. This study uses first-order categories
with more specific results and second-order themes
to illustrate the structure and compilation of data
presented as the basis of grounded theory of
influence on the performance of civil servants.
4.1 City and Regency Applying TPP
The cities and regencies that have implemented TPP
are Bangkalan, Banyuwangi, Situbondo, and
Surabaya. The application of TPP can be different
due to the Governor declaring that East Java
Regional Government can provide TPP based on
objective consideration by paying attention to
regional finance capability (East Java Governor
Regulation No. 81, 2015). Themes are listed in
Figure 2: .
ICPS 2018 - 2nd International Conference Postgraduate School
54
First-order categories
Understanding of TPP regulations
TPP has been implemented in the city or district
When the TPP starts
TPP indicators in cities or districts
Indicators of performance allowances in cities or districts
1. Knowledge or undestanding
about TPP
Second-order themes
Opinions regarding central government rules regarding TPP
Clarity of central government rules
Regulations of regents or mayors related to TPP
How to deliver information to civil servants
How to deliver info if there is a change
Consistency of information from the central government
Clarity of the TPP implementation instructions
Initially the staff knew the TPP
2. Communication
Quality and quantity of human resources for TPP
Financial resources for TPP
TPP fund allocation
TPP supporting equipment and equipment
Supervisor capacity in calculating TPP weight
Daily performance reporting
Process and content of daily performance reports
TPP must be balanced with proportional APBD amounts
3. Resources
TPP responsible party
Sikap pegawai terhadap TPP
Responsibility of "PNS" toward "Auth"
Responsibility of the TPP manager to the Auth
Opinions about the application of TPP
4. Disposition
SOP for TPP implementation
Pembagian tanggung jawab di antara unit kerja
Obstacles in cities or districts that have not implemented TPP
The regency / city government plan implements TPP
TPP SOP to ensure fairness of benefits
Opinion regarding the ease of running TPP
5. Bureaucracy
Suitability of income and workload
Suitability of workload with competence
Suitability of workload with position
Income before and after TPP
Comfort at work
Things that hinder work
Office facilities to support work
Motivated by the leadership attitude
6. Employee’s satisfaction
Figure 2: Data Structure with First-Order Categories and
Second-Order Themes City and District Applying TPP.
Source: Data processed
4.1.1 Theme 1: Knowledge and
Understanding about TPP
The first step taken in this research is the analysis of
the relationship between supplementary income of
civil servants and performance. The aim is to make
the responsible implementation of TPP and for all
civil servants who are under his control to know and
understand the existence of TPP. According to
Presidential Regulation no. 39 of 2016 concerning
Employee Performance Allowance in the
Environment of the State Civil Apparatus
Commission, that with the implementation of
bureaucracy reform within the State Civil Apparatus
Commission, in an effort to improve the
performance of the Civil State Apparatus
Commission employees should be given
Performance Allowance (Presidential Regulation
No. 39, 2016).
In terms of understanding, informants already
know and understand TPP regulations. Some of
them can even state what law is the basis for TPP
implementation in their area. Based on the results of
in-depth interviews conducted, TPP indicators are
generally not much different, namely fingerprint
attendance to know attendance and attendance apple
or ceremony. It turns out that the uniqueness of
Situbondo has a religious TPP indicator that is
sholawatnariyah. However, all informants except
from Surabaya still do not understand remuneration
based on performance because the informants can
not mention performance indicator allowance.
4.1.2 Theme 2: Communication
The rules set by the central government would
require good communication to be applied to all
components. Rules concerning TPP itself according
to Presidential Regulation No. 39 of 2016 in an
effort to improve the performance of employees
within the State Civil Apparatus Commission should
be given performance allowances. All informants
argued that the East Java Governor's Regulation No.
81 of 2015 was well established due to differing
regional income, budget and regional capabilities so
that local governments could regulate it in local
regulations and adjust to their financial capacity.
Rules made by the Central Government are
considered to be clear because it has been described
in detail through the Perka BKN No.1 of 2013 on
indicators, performance weight calculation, TPP
granting criteria, procedures for making SKP, and
others. Rules made by the regents or mayors have
been based on the rules of the central government,
but re-adjusted with the ability and resources owned.
In implementing a policy program to all ASNs, it
is necessary to coordinate to reach all civil servants
in order to achieve the goal of policy making. In the
outcome of the interview, socialization is carried out
to convey new regulations or policies of the
Additional Employee Income and Performance of Public Sector in East Java, Indonesia
55
regulation through coordination meetings,
ceremonies, circulars or e-mails, and meetings. If
there is any change then Article 14 requires that the
regulation undergoing such amendment be placed in
the Regional News of East Java. Consistency of the
Central Government Regulation tends not to change
much; it is just that Local Government Regulation
more often changes because of adjusting to local
financial conditions.
4.1.3 Theme 3: Resources
To be able to carry out activities within the agency,
it takes a number of resources such as human
resources and finance. Based on the results of
interviews, human resources of all informants have
met the quantity and quality, but in Banyuwangi it is
felt that the level of human resources in the area is
inadequate so that the workload feels heavy. The
financial capability of each region also differs from
one to another so that the Central Government
regulates in the East Java Governor Regulation No.
81 of 2015 Article 2 paragraph 1 stating that local
governments can provide TPP according to objective
considerations. The amount of TPP fund allocation
has also been regulated in Article 11 paragraph 1.
All informants agree that the region is financially
capable of carrying out TPP policy. The allocation
of TPP funds for each region also differs from one to
another; for example Surabaya allocates the largest
TPP funds of eight trillion rupiah, while other cities
allocate tens of billions of rupiah.
In order for TPP policy to run smoothly it would
require supporting equipment. All regions have
fingerprint scanners to assess discipline and
attendance levels but there is still fraud committed
so that Banyuwangi plans to use face recognition. In
Surabaya itself it has had applications that have been
integrated and tersistemasi with the database so that
is more transparent and credible.
4.1.4 Theme 4: Disposition
Value scoring should provide a better assessment of
the current effectiveness. The National Research
Council, in one of the journals published by the
American Review of Public Administration argues
that, "the supervisor can provide accountable
judgments on performance appraisals under
controlled conditions and with carefully developed
scale assessments (Pablo & Lewis, 2001).
The party responsible for the TPP weight
assessment is the direct and tiered supervisor while
the party responsible for implementing the main
indicators is the regional secretary, assistant sekda,
inspectors, heads of agencies, heads of departments,
and sub-district heads. One of the components of
TPS employment assessment of civil servants is
work behavior. In the aspects of employment
behavior of civil servants apparently they have
improved performance, both from daily tasks,
discipline to attend and go home on time, and follow
the apple. In the results of interviews conducted with
informants, the application of TPP is considered
very good because the level of employee satisfaction
increased, they are motivated in work, and more
disciplined in the presence or follow the ceremonies.
4.1.5 Theme 5: Bureaucracy
The implementation of TPP or SOP policy has been
regulated and explained in detail through the Perka
BKN Number 1 Year 2013. In the regulation of both
the central government and local government it has
set the mechanism of implementation of TPP, TPP
indicators, calculation methods, etc. so that SOP
implementation of TPP has been regulated and is
official and clear. It is just in the mechanism of TPP
implementation of each region, adapted to the ability
of the region. As in Bangkalan, there are SOPs of
TPP implementation such as SOP Preparation of
Fingerprint Result Report and SOP of Budget
Disbursement. One of the components of the TPP
assessment is the SKP that contains the job tasks and
targets to be achieved.
Assessment of the performance of civil servants
is performed with objective principles, is
measurable, accountable, participatory, and
transparent. If TPP implementation is in conformity
with the five principles, then justice allowances will
be created. The implementation of TPP in Surabaya
has been based on application that is e-performance
so that it meets the five principles of performance
appraisal. To prepare for the implementation of TPP
would require a detailed readiness and assessment
because it must be tailored to the ability of each
region.
4.1.6 Theme 6: Bureaucracy
The last thing that is expected to happen with the
application of TPP is the satisfaction of employees
so that there can be an increase in performance. Job
satisfaction can be achieved with the fulfillment of
employee welfare. Based on the results of interviews
conducted a difference was found. Staff who have
felt the benefits of TPP feel that their workload has
been matched with the income received. This can
happen because the calculation of TPP is more
ICPS 2018 - 2nd International Conference Postgraduate School
56
detailed and calculated with the format that has been
regulated in the Regulation of Head of BKN.
To motivate civil servants to work better, some
researchers recommend and introduce "high
powered" incentives in the public sector, based on
objective performance measurements (outputs or
outcomes). Linking wages to remuneration can
potentially increase employee incomes, motivation,
and outcomes, especially in contexts where
increasing general wages are hard to imagine, and
increasing government service to the community is
important (Robinson, 2007).
All assume that the competence has been in
accordance with the work or the existing workload.
However, the staff found in Bangkalan complained
about the inequality of workload between BKD and
regional library office which is not comparable. The
staff felt that the income generated increased
significantly due to the increasing performance and
motivated by the leadership attitude. The obstacles
in the work encountered are the workload between
SKPD that is not comparable, the number of
inadequate employees, and time-consuming
bureaucracy.
4.2 Cities and Districts That Have Not
Applied TPP
This study used four samples of cities and districts in
East Java that still have not applied TPP for civil
servants, among them are Madiun, Mojokerto,
Nganjuk, and Pamekasan. Although it has been
instructed through the East Java Regional News
related to the implementation of TPP by the central
government, municipalities and districts have not
been able to apply TPP due to constraints faced by
each region. Themes are listed in Error! Reference
source not found..
First-order categories
Understanding of TPP regulations
TPP has been implemented in the city or district
Indikator TPP
Indicators of performance allowances
1. Knowledge or undestanding
about TPP
Second-order themes
Opinions regarding central government rules regarding TPP
Clarity of central government rules
Initially the staff knew the TPP
2. Communication
Quality and quantity of human resources for TPP
Financial resources for TPP
3. Resources
TPP responsible party
Opinions about the application of TPP
4. Disposition
Obstacles in cities or districts that have not implemented TPP
The district / municipal government plan implements TPP
Opinion regarding the ease of running TPP
5. Bureaucracy
Suitability of income and workload
Suitability of workload with competence
Suitability of workload with position
Income before and after TPP
Comfort at work
Things that hinder work
Office facilities to support work
Motivated by the leadership attitude
6. Employee’s satisfaction
Figure 3: Data Structure with First-Order Categories and
Second-Order Themes City and District That Have Not
Applied TPP.
Source: Data processed
4.2.1 Theme 1: Knowledge and
Understanding about TPP
Based on the results of the interviews, all informants
already know about TPP even though the area is still
not implemented and they have not understood yet
the meaning of the actual policy and the indicators in
the assessment of TPP. While the District Nganjuk
and Pamekasan still do not get the information
officially although it has been instructed through
East Java Regional News. In cities and districts that
have not yet applied TPP, they still use incentives in
the form of money to eat and drink and transport, in
contrast to TPPs whose calculations are based on the
performance of each employee.
4.2.2 Theme 2: Communication
In terms of TPP policy communications with all
civil state apparatus is a crucial factor that can be
applied thoroughly for the implementation of
objectives; TPP is in order to improve employee
welfare based on objective considerations.
Informants from the regions that have not yet
applied TPP believe that the TPP regulations that
Additional Employee Income and Performance of Public Sector in East Java, Indonesia
57
have been made by the central government are a
good thing because it can improve the welfare of
civil servants and allocated funds can be adjusted
with the ability of the APBD. In cities that have not
yet implemented TPP, efforts will be made to
disseminate and discuss forums on TPP policy to
gain new views on TPP. The majority of staff who
became informants in this research know TPP policy
started from socialization conducted by local
government or workshops but staff from City
Nganjuk still have not received socialization from
local government.
4.2.3 Theme 3: Resources
To be able to carry out activities within an agency or
organization, it takes a number of human resources
that meet the needs or quantities needed and quality
or competence in doing a job. From the informants
studied, we argue that there is no problem related to
the quality or competence possessed by employees.
In some cities such as Madiun and Mojokerto,we
argue that the number of human resources owned is
inadequate so that the workload becomes more
severe. In allocating financial resources we should
pay attention to the financial capacity of the region
but it is the biggest factor as a TPP inhibitor.
4.2.4 Theme 4: Disposition
Nunberg in UNDP explains that community services
in many developing countries "are often too large,
too expensive, and few incentives and poor
motivation" (UNDP, 2010). Although they have
never felt the benefits of TPP, the informants feel
TPP implementation is a good thing because it can
increase employee satisfaction and improve
performance so as to serve the community better.
Even informants from Mojokerto argue that data
from the KPK states that areas that have
implemented TPP have fewer corruption figures
than those that have not implemented yet because
TPP is considered more objective, measurable,
accountable, participatory, and transparent.
4.2.5 Theme 5: Bureaucracy
Obstacles found from areas that have not
implemented TPP vary, but the biggest obstacle
came from the financial sector. Regulations on the
allocation of TPP funds have been regulated in East
Java Governor Regulation No. 81 of 2015 that each
region may consider the financial capacity of the
region and obtain approval of the DPRD in
accordance with legislation. It requires careful
calculation and consideration so that the review of
the implementation must wait for approval by the
Bupati. However, in Madiun, the informants argued
that the leadership prioritized to undertake the
development of regional infrastructure such as
repairing damaged roads, etc., so TPP have not been
applied. In the future, however, local governments
already have plans to implement TPP while still
under review which is assisted by academics as it
adapts to local finance. TPP policy is considered as
something that is easy to run because everything has
been arranged in the Perka BKN. However, its
implementation still requires readiness and detailed
assessment as it is tailored to the capability of each
region.
4.2.6 Theme 6: Bureaucracy
Community services in low income countries face
some characteristics and limitations that reduce the
power of motivators. The limits are: (1) lack of
and/or low quality of performance information, (2)
very low wages so that civil servants feel
unappreciated, (3) demotivation factors such as poor
working conditions and at least rewards can reduce
intrinsic motivation (Hofstede 2001).
From interviews it was found that staff who still
did not feel the benefits of TPP felt that the
workload is time-consuming and not in accordance
with the income earned due to the large workload
but only the basic salary paid so that it is not in
accordance with the performance of employees.
Informants from Mojokerto complained about a
seven-year moratorium so there was no employee
recruitment. Employee deficiencies result in
workload and tupoksi should be transferred to other
employees. The staff are looking forward to the TPP
because it can be more prosperous for employees so
they can work harder.
Although only partially, material motivation is
important. The opinion that appropriate wages are
essential to maintain the motivation, performance,
and integrity of civil servants is widely accepted and
documented (Kiragu et al., 2004: 109).
5 CONCLUSIONS
Based on the results of research conducted on eight
cities or districts in East Java on the policy of
Incremental Income of Civil Servants and its
performance, it can be concluded that the
implementation of TPP policy can affect the
performance of civil servants that show
ICPS 2018 - 2nd International Conference Postgraduate School
58
improvement when compared with employees who
still do not feel the benefits of TPP. This can be
evidenced by the statement from the informants who
are the leaders in carrying out TPP or weight
assessment TPP, stating that there is increasing
discipline of civil servants in terms of timeliness in
work (absenteeism), discipline in following apples
and ceremonies, as well as increased motivation in
work. Civil servants are competing to show their
best performance in order to gain additional income
increases.
While in areas that still have not implemented
TPP, it appears that civil servants feel lack of
enthusiasm in work because of the excessive
workload but the income generated tends to remain.
The biggest obstacle to TPP implementation is the
financial capacity possessed by the region and the
approval of the respective regional leaders.
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