Effectiveness of additional income for ASN at BKPSDMD Makassar City



  • Basri Rakhman STIE Nobel-Indonesia, Makassar, Indonesia
  • Indra Wijaya Badan Penelitian dan Pengembangan Daerah Kota Makassar, Indonesia
  • Ian Wahyuni Universitas Mulawarman, Indonesia
  • Muh Ikhsan Rakhman Politeknik STIA LAN Makassar, Indonesia


effectiveness of additional income, welfare, employee performance


Essentially, awarding the Employee with Additional employee Income (TPP) is expected to improve the welfare and performance of ASN to support development in Makassar and to provide better public services in Makassar. Therefore, this study aims to find out the Effectiveness of Providing Additional Employee Income (TPP), especially for ASN at BKPSDMD Makassar City, whether it has been effective in improving ASN performance or not. The research method used in this research is descriptive qualitative and descriptive quantitative data to optimize the result of the research findings. Interviews, observation, questionnaires, and document reviews are used to collect the data. The data analysis technique collects the data from the results of interviews, observations, questionnaires, and document reviews which are then presented systematically in descriptive form. The result shows that providing additional employee income (TPP) for ASN at BKPSDMD Makassar City has been effective, especially in improving the welfare of ASN. On the contrary, it is ineffective in terms of employee discipline. This is because the Leaders at BKPSDMD Makassar City do not set an excellent example regarding discipline. Moreover, Leaders are expected to set a good example of discipline and supervise the ASN. 


Download data is not yet available.


Arikunto, S. (2010). Research procedure a practical approach. Jakarta: Rineka Cipta, 152.

Bedarkar, M., & Pandita, D. (2014). A study on the drivers of employee engagement impacting employee performance. Procedia-Social and Behavioral Sciences, 133, 106-115. https://doi.org/10.1016/j.sbspro.2014.04.174

Ben-Nasr, H., & Ghouma, H. (2018). Employee welfare and stock price crash risk. Journal of Corporate Finance, 48, 700-725. https://doi.org/10.1016/j.jcorpfin.2017.12.007

Djamhuri, A., & Mahmudi, M. (2006). New Public Management, Accounting reform, and Institutional perspective of public sector Accounting in Indonesia. Jurnal Bisnis dan Akuntansi, 8(3), 301-321.

Eliyana, A., & Ma’arif, S. (2019). Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance. European Research on Management and Business Economics, 25(3), 144-150. https://doi.org/10.1016/j.iedeen.2019.05.001

Gaver, J. J., Gaver, K. M., & Austin, J. R. (1995). Additional evidence on bonus plans and income management. Journal of accounting and Economics, 19(1), 3-28. https://doi.org/10.1016/0165-4101(94)00358-C

Ghaly, M., Dang, V. A., & Stathopoulos, K. (2015). Cash holdings and employee welfare. Journal of Corporate Finance, 33, 53-70. https://doi.org/10.1016/j.jcorpfin.2015.04.003

Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The impact of intellectual capital on organizational performance. Procedia-social and behavioral sciences, 221, 194-202. https://doi.org/10.1016/j.sbspro.2016.05.106

Jeyabalan, K., Kumar, R. M. G., & Subashree, S. (2021). Employee welfare activities in Motherson Automotive Technology and Engineering. Materials Today: Proceedings. https://doi.org/10.1016/j.matpr.2021.03.296

Kazakov, A. S., Prodanova, N. A., Arhipovskaya, E. P., Protasova, S. S., & Kosnikov, S. N. . (2021). The effectiveness of measures aimed at improving the skills of employees of the state financial control. Linguistics and Culture Review, 5(S1), 558-569.

Liu, Y., Combs, J. G., Ketchen Jr, D. J., & Ireland, R. D. (2007). The value of human resource management for organizational performance. Business horizons, 50(6), 503-511. https://doi.org/10.1016/j.bushor.2007.07.002

Mardjoen, M. (2013). Pengaruh Tunjangan Kinerja Daerah (TKD) terhadap Kinerja Pegawai pada Dinas Kesehatan Gorontalo. Jurnal Penelitian.

Najoan, J. F., Pangemanan, L. R., & Tangkere, E. G. (2018). Pengaruh tunjangan kinerja terhadap kinerja pegawai pada dinas pertanian kabupaten Minahasa. AGRI-SOSIOEKONOMI, 14(1), 11-24.

Rusilawati, D., & Irawan, B. (2014). Pemberian Insentif Dalam Memacu Kinerja Pegawai di Dinas Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Timur. e Journal Administrative Reform, 2(1), 1008-1019.

Saleh, Sirajuddin and Dervish, Muhammad. The Effect of Performance Allowance on Employees at Bauk State University of Makassar. Journal of Public Administration. Volume 5 No.1 of 2015.

Shim, M. (2010). Factors influencing child welfare employee's turnover: Focusing on organizational culture and climate. Children and Youth Services Review, 32(6), 847-856. https://doi.org/10.1016/j.childyouth.2010.02.004

Sugiyono, S. (2010). Educational Research Methods: Quantitative, Qualitative, and R & D Approaches. Bandung: CV. Alfabeta.

Wei, Y., Nan, H., & Wei, G. (2020). The impact of employee welfare on innovation performance: Evidence from China's manufacturing corporations. International Journal of Production Economics, 228, 107753. https://doi.org/10.1016/j.ijpe.2020.107753



How to Cite

Rakhman, B., Wijaya, I., Wahyuni, I., & Rakhman, M. I. (2021). Effectiveness of additional income for ASN at BKPSDMD Makassar City. Linguistics and Culture Review, 5(S1), 795-809. https://doi.org/10.21744/lingcure.v5nS1.1464



Research Articles