TPP, Lingkungan Kerja Dan Self-Efficacy Terhadap Produktivitas Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening

Dedy Ismaida (Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta)
Tri Gunarti Ningrum (Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta)
Nurlianti (Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta)
Andi Mursalin (STIE Nusantara Sangatta)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study analyzes the effect of Income Improvement Allowance (TPP), Work Environment, and Self-Efficacy on Employee Productivity, with Job Satisfaction as an intervening variable, at the Regional Financial and Asset Management Agency (BPKAD) of Kutai Timur Regency. A quantitative approach with a saturated sampling technique was used, involving 130 respondents. Data were analyzed using PLS-SEM with SmartPLS. Results show that TPP has a negative and significant effect on Job Satisfaction. Work Environment and Self-Efficacy have a positive but insignificant effect on Job Satisfaction. TPP and Work Environment have an insignificant effect on Employee Productivity. Self-Efficacy has a negative and significant effect on Employee Productivity. Job Satisfaction does not significantly affect Employee Productivity. Job Satisfaction is not proven to mediate the effects of TPP, Work Environment, or Self-Efficacy on Employee Productivity. These findings indicate that employee productivity in regional financial agencies is more determined by systemic and regulatory factors than by financial incentives or psychological factors alone.