Persepsi Pegawai Terhadap Tunjangan Kinerja Daerah Berbasis Penilaian Prestasi Kerja (Studi Pada BPKD dan Kelurahan Provinsi DKI Jakarta)

DWI GARIT SUNARYO P, Ratna Nurhayati, M.Com., Ak., CA., Ph.D.,

2017 | Tesis | S2 Akuntansi

Tunjangan kinerja daerah (TKD) berbasis penilaian prestasi kerja di Provinsi DKI Jakarta ditetapkan pertama kali pada tahun 2015. Tujuan dari penerapan TKD berbasis penilaian prestasi kerja ialah meningkatkan kualitas pelayanan kepada masyarakat, disiplin pegawai, kinerja pegawai, kesejahteraan dan keadilan pegawai, integritas pegawai dan tertib administrasi pengelolaan keuangan daerah. Penilaian prestasi kerja memiliki tiga komponen dalam perhitungannya, yaitu aktivitas kerja bobot 70%, penilaian perilaku kerja bobot 10% dan capaian serapan anggaran bobot 10%. Pegawai memiliki peranan paling besar dalam perhitungan dan realisasi TKD berbasis penilaian prestasi kerja. Penelitian ini bertujuan untuk menganalisis penerapan TKD berbasis penilaian kinerja di Provinsi DKI Jakarta dan perubahan yang terjadi setelah diterapkannya kebijakan TKD. Penelitian ini melihat penerapan TKD berbasis penilaian prestasi kerja dan perubahannya berdasarkan persepsi pegawai. Objek penelitian yang dipilih ialah BPKD dan kelurahan didasarkan pada perbedaan yang sangat signifikan pada kedua instansi tersebut. Peneltian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan melakukan wawancara kepada partisipan pegawai Pemerintah Provinsi DKI Jakarta yang terbagi menjadi tiga level, yaitu penyusun kebijakan, penilai dan pelaksana.

Regional performance allowances based on performance appraisal in Jakarta province was first set in year 2015. The aim of regional performance allowances based on performance appraisals implementation is to improve services quality; employees disciplines; employees performance; employees welfare and equality; employees integrity; and orderly administration of local financial management. Performance appraisal has three components in its calculation which are work activity with 70% weight, work performance assessment, with 10% weight, budget realization with 10% weight. Employees has the biggest role in calculation and realization of regional performance allowances based on performance appraisal. This research aims to analyze the implementation of regional performance allowances-performance appraisal based in Province DKI Jakarta and changes that occur after the implementaton of regional performance allowances policy. This research see at the implementation of regional performance allowances-performance appraisal based and its changes based on employees perception. The object of this research are local government finance office and village of DKI Jakarta based on significant differences on both agencies. This research use qualitative approach with case study method. Data collection was conducted by interviewing the participants of the government officials on Province DKI Jakarta which are divided into three levels which are policy makers, appraisers, and implementers.

Kata Kunci : tunjangan kinerja daerah, Provinsi DKI Jakarta, penilaian prestasi kerja, kinerja