Pengaruh sistem kebijakan tunjangan kinerja terhadap kinerja pegawai pada Direktorat Jenderal Perimbangan Keuangan

Alin Tamanna Rahmani (Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan, Jakarta)
Sulaeman Sulaeman (Fakultas Ekonomi dan Bisnis, ABFI Institute Perbanas, Jakarta)

Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan

This research has purposes to collect information and analyze the effect of performance-based allowance policy system on the employee’s performance in Directorate General of Fiscal Balance. This research sample consists of a number of staff employees which is categorized based on the job rank by using stratified random sampling method and Cohen’s approach. This research data is collected from a perception survey related to the implementation of performance-based allowance policy system which consists of three aspects, including the Presidential Decree of 156 /2014, the Minister of Finance Regulation of 93/PMK.01/2018 juncto 85/PMK.01/2015 junctis 214/PMK.01/2011, and the Minister of Finance Regulation of 176/PMK.01/2018. This research uses formative evaluation method and descriptive analysis technique by Partial Least Square (PLS) approach according to Chin’s criterion. The final conclusion is that performance-based allowance policy system has positive and significant effect on the employee’s performance in Directorate General of Fiscal Balance.