Analisis Efektivitas Tambahan Penghasilan Pegawai Pemerintah Daerah Daerah Istimewa Yogyakarta

RIRIS PUSPITA W.K, Irwan Taufiq Ritonga, M.Bus., Ph.D., CA

2018 | Tesis | MAGISTER AKUNTANSI

Tambahan Penghasilan Pegawai merupakan tambahan penghasilan yang diberikan kepada pegawai berdasarkan bobot pegawai, disiplin dan penilaian Sasaran Kerja Pegawai melalui penilaian kinerja instansi, kinerja Bidang/Bagian/Sekretariat/Unit Pelaksana Teknis dan kinerja Subbid/Subbag/Seksi. Tambahan Penghasilan Pegawai Pemerintah Daerah DIY diatur dengan Peraturan Gubernur DIY Nomor 22 Tahun 2012 sebagaimana telah diubah dengan Peraturan Gubernur DIY Nomor 48 Tahun 2015 tentang Tambahan Penghasilan Pegawai. Penelitian ini bertujuan untuk menganalisis efektivitas Tambahan Penghasilan Pegawai di Pemerintah Daerah DIY. Penelitian ini dilakukan dengan pendekatan mixed methods dan metode pengumpulan data dengan studi dokumentasi serta wawancara. Efektivitas Tambahan Penghasilan Pegawai diukur dengan adanya peningkatan disiplin pegawai, peningkatan kinerja pegawai serta peningkatan kinerja Organisasi Perangkat Daerah (OPD) dari tahun ke tahun sejak diberikannya TPP. Hasil penelitian menunjukkan bahwa Tambahan Penghasilan Pegawai efektif dalam meningkatkan kinerja pegawai dan kinerja OPD di Pemerintah Daerah DIY. KATA KUNCI Penilaian kinerja, efektivitas, Tambahan Penghasilan Pegawai

Supplemental wages are wages given to employees based on functional grade of employees, discipline, and assessment of Employee Work Target through the assessment of institution performance, performance of Division/Sector/Secretariat/Technical Implementation Unit and performance of Subdivision/Subsector/Section. The supplemental wages of Regional Government of Yogyakarta Special Province are regulated in the Regulation of Governor of Yogyakarta Special Province No.22 of 2012 as amended with the Regulation of Governor of Yogyakarta Special Province No.48 of 2015 concerning Supplemental Wages. This research aims to analyze the effectiveness of Supplemental Wages in regional government of Yogyakarta Special Region Province. This research was conducted using mixed method. Data were collected using documentation and interview. The effectiveness of Supplemental Wages was measured through the improvement of employee discipline, the improvement of employee performance and the improvement of performance of Regional Government Agencies from year to year since the implementation of Supplemental Wages. The research results indicated that Supplemental Wages are effective in improving the performance of employees and the performances of Local Government Agencies in the Regional Government of Yogyakarta Special Region Province. KEYWORDS Performance assessment, effectiveness, Supplemental Wages.

Kata Kunci : Penilaian kinerja, efektivitas, Tambahan Penghasilan Pegawai