Peran Tambahan Penghasilan Pegawai (TPP) Sebagai Mediasi Pengaruh Motivasi Dan Kepuasan Kerja Terhadap Kinerja Pegawai
DOI:
https://doi.org/10.31004/joecy.v6i1.6993Keywords:
TPP, work motivation, job satisfaction, employee performanceAbstract
This study aims to analyze the effects of work motivation and job satisfaction on additional employee income (TPP) and employee performance, as well as to examine the mediating role of TPP at the Regional Secretariat of Southeast Sulawesi Province. A quantitative research approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) analyzed through SmartPLS 4 software. The sample consisted of 87 employees selected using proportionate stratified random sampling. The findings indicate that work motivation and job satisfaction have a positive and significant effect on additional employee income. Furthermore, both work motivation and job satisfaction also significantly influence employee performance. However, additional employee income does not have a direct effect on employee performance and does not mediate the relationship between work motivation or job satisfaction and employee performance. These results suggest that the implementation of TPP remains predominantly administrative and structurally based, limiting its effectiveness as a performance-based incentive mechanism within public sector organizations.
References
Akbar, S., & Hermanus, A. S. (2022). Pengaruh sistem pemberian tambahan penghasilan pegawai (TPP) terhadap kepuasan kerja dan kinerja pegawai. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 5(3), 574–585. https://media.neliti.com/publications/532687/none-6b45653a.pdf
Borman, W. C., & Motowidlo, S. J. (1997). Task performance and contextual performance: The meaning for personnel selection research. Human Performance, 10(2), 99–109.
Campbell, J. P., McHenry, J. J., & Wise, L. L. (1990). Modeling job performance in a population of jobs. Personnel Psychology, 43(2), 313–575.
Hamali, A. Y. (2016). Pemahaman sumber daya manusia. Yogyakarta: CAPS (Center for Academic Publishing Service).
Handoko, T. H. (2016). Manajemen sumber daya manusia (Edisi 4). Yogyakarta: BPFE.
Hasibuan, M. (2017). Human Resource Management Revised Edition. Bumi Aksara.
Hasibuan. (2020). Manajemen Sumber Daya Manusia (3rd ed.). Bumi Aksara.
Hasnawati, H., Adam, P., & Asraf, A. (2023). Peran tambahan penghasilan pegawai (TPP) dalam memediasi pengaruh motivasi terhadap kinerja pegawai pada Sekretariat Daerah Provinsi Sulawesi Tenggara. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 1(2), 239–256. http://jurnal.kolibi.org/index.php/neraca
Hidayanti, I. (2021). Pengaruh Tambahan Penghasilan Pegawai terhadap Kinerja Pegawai dengan Employee Engagement sebagai Variabel Mediasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 04(September 2021), 473–481.
Ilham, M. (2022). Pengaruh evaluasi kinerja, tenure dan motivasi kerja terhadap kinerja karyawan. Jurnal Bisnis dan Ekonomi, 10(2), 150–165. https://ejurnal.seminar-id.com/index.php/jbe/article/view/7119
Indrastuti, S., Nugroho, G., & Anggrain, A. A. (2022). The effect of job satisfaction on performance with job stress as an intervening variable: PT. Supraco Indonesia Duri Riau Branch during the Covid-19 pandemic. International Journal of Artificial Intelligence Research, 6(1.2). https://doi.org/10.29099/ijair.v6i1.1.452
Irawati, A. (2020). Pengaruh motivasi, kompensasi, dan kepuasan kerja terhadap kinerja karyawan PT Asuransi Tokio Marine Indonesia Surabaya. Jurnal Ilmiah Riset Manajemen, 5(1), 1–12. https://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5403
Karyadi, [A.]. (2020). Kompetensi, komitmen organisasi, dan motivasi terhadap kinerja karyawan. Jurnal Balance. https://journal.um-surabaya.ac.id/balance/article/view/6477
Komara, E., dkk. (2023). Pengaruh motivasi, pengembangan karir, dan kompensasi terhadap kepuasan kerja dan kinerja karyawan. Jurnal Ekonomi dan Manajemen Prima, 3(2), 45–60. https://journal.ibs.ac.id/index.php/JEMP/article/view/385
Languyu, T. A., Tatimu, V., & Rumawas, W. (2024). Pengaruh kompensasi dan kepuasan kerja terhadap kinerja karyawan PT. Mayora Indah Tbk Cabang Tomohon. Jurnal Administrasi Bisnis (JAB), 14(3), 226.
Lerebulan, S. L. (2022). Pengaruh kepuasan kerja terhadap kinerja pegawai pada Dinas Perindustrian dan Perdagangan Provinsi Papua. Jurnal Ekonomi dan Bisnis, 14(2), 152–159. https://doi.org/10.55049/jeb.v14i1.190
Locke, E. A., & Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9), 705–717.
Mangkunegara, A. A. A. (2017). Manajemen sumber daya manusia perusahaan. Bandung: Remaja Rosdakarya.
Mangkunegara, A. A. A. P. (2009). Manajemen sumber daya manusia perusahaan. Bandung: PT Remaja Rosdakarya.
Maria, D. S. (2020). Pemberian tunjangan tambahan penghasilan pegawai terhadap efektivitas kinerja ASN Dinas Kesehatan Kabupaten Tapin [Tesis Magister]. Institut Pemerintahan Dalam Negeri (IPDN), Jatinangor, Sumedang. http://eprints.ipdn.ac.id/6147/
Maryani, T., & Samtono, S. (2023). Membangun kinerja pegawai melalui budaya organisasi dan tunjangan tambahan penghasilan dengan motivasi kerja sebagai variabel mediasi (Studi pada pegawai Kantor Dinas Pendidikan Kota Salatiga). Among Makarti, 16(2), 233.
Nasution, W. E. (2019). Manajemen sumber daya manusia (Edisi terbaru). Medan.
Nawawi, H. (2003). Manajemen sumber daya manusia untuk bisnis. Yogyakarta: Gadjah Mada University Press.
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2019). Employee training and development (8th ed.). McGraw-Hill Education.
Pancasila, I., Haryono, S., & Sulistyo, B. A. (2020). Effects of work motivation and leadership toward work satisfaction and employee performance: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(4), 387–397. https://doi.org/10.13106/jafeb.2020.vol7.no4.387
Robbins, S. P. (2005). Organizational Behavior (11th ed.). New Jersey: Prentice Hall.
Rozi, F. (2024). The influence of work motivation on employee performance: Case study at PT Pertamina International Refinery RU III Plaju. International Research Journal of Management, IT & Social Sciences, 11(6), 1–12. https://doi.org/10.21744/irjmis.v11n6.2480
Sandi, H., Afni Yunita, N., Heikal, M., Nur Ilham, R., & Sinta, I. (2021). Relationship Between Budget Participation, Job Characteristics, Emotional Intelligence and Work Motivation As Mediator Variables to Strengthening User Power Performance: An Empirical Evidence From Indonesia Government. MORFAI JOURNAL.
Setiawan, I., Hermanto, H., Heriani, H., Irawati, S., & Fitriansyah, R. (2024). Influence of providing additional income (TPP) on performance through employee job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) Bima City. Asian Journal of Management Entrepreneurship and Social Science, 4(3), 1943. https://ajmesc.com/index.php/ajmesc
Shanti, I. R., & Leindarita, B. (2024). The influence of training and motivation on employee performance. International Conference on Economics, Social Science and Humanities (ICESS), 72–85.
Suarni, Buyung, S., & Patwayati. (2020). Pengaruh Kompetensi, Budaya Kerja, dan Pemberian Remunirasi terhadap Kinerja Pegawai pada Kantor Wilayah Kementerian Hukum dan HAM Sulawesi Tenggara. Jurnal Manajemen Bisnis dan Organisasi, 4(3), 43-55. e-ISSN 2502-4175. http://ojs.uho.ac.id/index.php/JUMBO
Sutrisno, E. (2017). Manajemen sumber daya manusia. Jakarta: Kencana.
Syamsi, I., Basri, M., & Ramli, M. (2022). Pengaruh insentif tambahan penghasilan pegawai (TPP) terhadap kinerja pegawai dengan motivasi kerja sebagai variabel mediasi. Jurnal Ekonomi Manajemen dan Sistem Informasi (JEMSI), 8(1), 45–60. https://dinastirev.org/JEMSI/article/view/2817
Thoha, M. (2001). Perilaku organisasi: Konsep dasar dan aplikasinya (Ed. 1). Jakarta: RajaGrafindo Persada.
Wibowo, A. (2016). Manajemen kinerja: Teori dan aplikasi. Jakarta: Rajawali Pers.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Usman Usman, Umiati Ulfa Apriliati, La Ode Anto, Wahyuniati Hamid, Nindy Ade Marsalena, I Wayan Sudarsana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
