E-JURNAL AKUNTANSI
Vol 32 No 6 (2022)

Implementasi Surat Perintah Membayar Berbasis Kinerja pada Sektor Publik di Indonesia

Dito Aditia Darma Nasution (Universitas Pembangunan Panca Budi, Indonesia)
Galih Supraja (Universitas Pembangunan Panca Budi, Indonesia)
Annisa Fajariah Damanik (Universitas Pembangunan Panca Budi, Indonesia)



Article Info

Publish Date
26 Jun 2022

Abstract

The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used is a literature review, with techniques outlined from Wolfswinkel, Furtmueller, and Wilderom (2011). The results of the study explain that the payroll design in Indonesia adheres to a single payroll pattern consisting of elements of salary and benefits (performance and cost) and it is also found that the consequence of a performance-based pay order in the payroll element is that there is still a gap between Ministries, Institutions and Regional Agencies in providing performance allowance. It was also found that there was no significant improvement in public services, especially direct benefits to the community. This is evidenced by the slow graph of the increase in the community satisfaction index in terms of public services. Keywords: Performannce-based Payment Orders; Salaries; Allowances.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...