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All Journal Jurnal Ilmu Komputer JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Pendidikan Ekonomi & Bisnis JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi IJISTECH (International Journal Of Information System & Technology) KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) JURIKOM (Jurnal Riset Komputer) EKUITAS (Jurnal Ekonomi dan Keuangan) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Islam Universalia : International Journal of Islamic Studies and Social Sciences Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Sistem Komputer dan Informatika (JSON) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) IJISTECH JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Informatics Management and Information Technology Journal of Social Responsibility Projects by Higher Education Forum Indo-MathEdu Intellectuals Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Masyarakat Bangsa Altafani Krigan: Journal of Management and Sharia Business
Suginam
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Journal : Indo-MathEdu Intellectuals Journal

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Pengaruh Pemberian dan Besaran Tambahan Penghasilan Pegawai (TPP) terhadap Kinerja Pegawai: Peran Instrumentality sebagai Variabel Mediasi dan Persepsi Keadilan sebagai Variabel Moderator pada Dinas Pendidikan Kabupaten Padang Lawas Utara Pohan, Syaiful Ramadhan; Suginam; Rizky Putra
Indo-MathEdu Intellectuals Journal Vol. 7 No. 1 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i1.5078

Abstract

This study aims to analyze the effect of the provision and amount of Employee Additional Income Allowance (Tambahan Penghasilan Pegawai, TPP) on employee performance, with instrumentality as a mediating variable and compensation justice perception as a moderating variable. The background of this study stems from the importance of TPP policy within the remuneration system of Indonesian civil servants, particularly in the Department of Education of Padang Lawas Utara Regency, which plays a strategic role in improving the quality of public services.            A quantitative survey approach was employed in this research. The study population consisted of 138 employees of the Department of Education of Padang Lawas Utara Regency, with 50 respondents selected as the sample using Slovin’s formula. Data were collected through questionnaires and analyzed using path analysis with a standardized composite (PLS-like) approach, complemented by 5,000 bootstrap replications to test indirect (mediating) effects. The findings reveal that both the provision (X1) and the amount of TPP (X2) do not have a direct significant effect on employee performance (Y). However, both variables significantly affect instrumentality (M), which in turn significantly influences performance. Mediation testing confirms that instrumentality fully mediates the relationship between TPP and employee performance (full mediation). The perception of compensation fairness (Z) was not proven to be significant as a moderating variable. An R2 value of 0.614 for M and 0.625 for Y indicates that the model is able to explain the variation in the construct well.
Co-Authors Abdul Karim Abdul Karim Abdul Khair Tarigan Afriany, Joli Ahmad Qorib Ahmad Qorib Aisyah Nabillah Al-Hafiz, Nofri Wandi Alvin Fahlevi Andsyah Putera Utama Siahaan Anggia Sari Lubis, Anggia Sari Anggraini, Dwi Pertiwi Azni, Ayu Iryanti Azwansyah Habibie, Azwansyah Bambang Pamungkas Berta Rohana Br Purba Betrik Juliana Hutapea Dian Purnamasari Dito Putro Utomo Dodi Siregar Dwi Pertiwi Anggraini Dwika Assrani Efori Buulolo Elmira Siska Elvitrianim Purba Emi Safitri Eva Harlia Fahlevi, Mochammad Farida Khairani Lubis Fince Tinus Waruwu Fince Tinus Waruwu Guidio Leonarde Ginting Guidio Leonarde Ginting Hashim, Noraini Hastuti Olivia Hastuti Olivia Henny Triastuti Kurnianingsih Herry Sunandar Hery Sunandar Husni Mubarrak Imam Saputra Jaafar, Mime Azrina Joli Afriany Junita Putri Rajana Harahap Kennedi Tampubolon Lince Tomoria Sianturi Maharani Maharani, Maharani Manullang , Bunga Juwita Martauli Maringan Sianturi Matondang, Firman Maulidya Bella Mentari Ananda Hasmi Mesran, Mesran Muhammad Irfan Muhammad Nelson Pinem Murni Dahlena Nasution Nahrisah, Ezzah Nasution, Elvi Sahara Nasution, Elvi Sahara Natalia Silalahi, Natalia Nelly Astuti Hasibuan Neni Sri Wahyuni Nia Novianti Ningsih, Trans Novianti, Nia Nur Sakinah Tanjung Nur'ain Harahap Nur, Sobihatun Nurdiyanto, Heri Nurhayati Nurhayati Nurlaila Nurlaila Nurnia Zamasi Nurul Ajimah Ritonga, Merdayana, Sakdan Azwan Oktafrida Saragih Ovami, Debbi Chyntia Pani Akhiruddin Siregar Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Pohan, Syaiful Ramadhan Putri Mayora Sihotang Ratih Anggraini Ratih Anggraini, Ratih Ratna Sari Dewi Reza Hanafi Lubis Rivalri Kristianto Hondro Rizky Hasanah Restari Rizky Putra Rohminatin, Rohminatin Ronda Deli Sianturi Rosnizam, Rosnizam Sagala, Gamrina Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sembiring, Abdul Sani Senanti Alas Sianturi, Lince T Siburian, Henry Kristian Sihotang, Putri Mayora Silalahi, Alistraja Dison Silalahi, Cita Ayni Putri Silalahi, Yohanna Silalahi, Yohanna Simanullang, Sri Rejeki Sinar Lia Pohan Sinurat, Sinar Siregar, Horia Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rejeki Simanullang Sri Wulan, Sri Suci Hildayani Surya Darma Nasution Sutiksno, Dian Utami Syafrida Hafni Sahir Syahrijal Hidayat Syahrijal Hidayat Taronisokhi Zebua Trans Ningsih Tullah, Dewi Sarifah Vina Winda Sari Wahyu Satria Putra Zega Wardayani Wardayani, Wardayani Widia Astuty William Ramdhan Wily Julitawaty Yani, Ika Fitri Yuhandri Yuhandri, Yuhandri Zumrotul Aqobah Hsb