El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 10 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Load, Work Discipline, Performance Assessment and Financial Rewards on Account Representative Performance at The Sukoharjo Pratama Tax Service Office

Atik Wulandari (Management Faculty, Postgraduate Program, Batik Islamic University, Surakarta)
Bambang Mursito (Management Faculty, Postgraduate Program, Batik Islamic University, Surakarta)
Istiatin Istiatin (Management Faculty, Postgraduate Program, Batik Islamic University, Surakarta)



Article Info

Publish Date
05 Oct 2026

Abstract

This study aims to examine and analyze the influence of workload, work discipline, performance appraisal, and financial reward on the performance of Account Representatives at the Sukoharjo Primary Tax Service Office, both partially and simultaneously. This study employs a quantitative research design. The population consists of all Account Representatives at the Sukoharjo Primary Tax Service Office, totaling 43 individuals. The research sample consists of the entire population of 43 individuals (all Account Representatives at the office). Data collection was conducted using questionnaires. Statistical analysis techniques used include multiple linear regression, the F-test, the t-test, and the coefficient of determination. The research results indicate that: (1) Workload does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; (2) Work discipline does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; (3) Performance appraisal does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; and (4) Financial reward does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo. The ability of the independent variables—workload, work discipline, performance appraisal, and financial reward—to explain the variation in the dependent variable (Account Representative performance) is very limited; this implies that the contribution made by the independent variables to the dependent variable is very small. Keywords: performance, workload, work discipline, performance appraisal, financial reward

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Journal Info

Abbrev

elmal

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...