THE EFFECTS OF PERFORMANCE TARGETS AND TRANSFER POLICY PERCEPTIONS ON EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION AT THE BANDAR LAMPUNG TWO PRIMARY TAX OFFICE
DOI:
https://doi.org/10.71282/jurmie.v3i8.2520Keywords:
Performance Targets, Perceptions of the Transfer Policy, Work MotivationAbstract
Employee performance plays an important role in achieving organizational objectives, particularly in government institutions that implement performance management systems based on predetermined targets. This study examines the effects of Performance Targets and Perceptions of the Transfer Policy on Employee Performance, both directly and indirectly through Work Motivation as a mediating variable at the Bandar Lampung Dua Primary Tax Office. A quantitative approach with a cross-sectional survey design was employed. The study involved 88 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The conceptual framework was grounded in Vroom’s Expectancy Theory. The results demonstrate that Performance Targets have a positive and significant effect on Employee Performance, with a path coefficient of 0.457, while Perceptions of the Transfer Policy also have a positive and significant effect on Employee Performance, with a coefficient of 0.453. Performance Targets positively and significantly affect Work Motivation, with a coefficient of 0.406, while Perceptions of the Transfer Policy have a coefficient of 0.508. Furthermore, Work Motivation has a positive and significant effect on Employee Performance, with a coefficient of 0.330. The mediation analysis reveals that Work Motivation mediates the effect of Performance Targets on Employee Performance, with an indirect effect of 0.134, and also mediates the effect of Perceptions of the Transfer Policy on Employee Performance, with an indirect effect of 0.168. Both relationships demonstrate complementary partial mediation. These findings indicate that clear and attainable performance targets, together with positive perceptions of transfer policies, can strengthen employees’ work motivation and subsequently contribute to improved performance. Therefore, performance targets should be established in a measurable and realistic manner, while employee transfer policies should be implemented fairly, transparently, consistently, and based on competencies to create working conditions that foster employee motivation and performance.
Downloads
References
Abendroth, J., Heiss, A., Jacobsen, T., Röttger, S., & Kowalski, J. (2022). Job mobility and job performance: Beliefs about social and occupational (dis)advantages as mediators. International Journal of Occupational Safety and Ergonomics, 28(1), 199–212.
Aji, P. P., Sudarwati, & Aryati DPW, I. (2025). The influence of remuneration, organizational climate, mutation, and leadership on performance. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 6(5), 1402–1412. https://doi.org/10.47467/elmal.v6i5.6418.
Alawia, M. T., Rahman, A. F., & Prastiwi, A. (2021). The effect of budgetary goal clarity and budget evaluation on performance accountability of local government. International Journal of Research in Business and Social Science, 10(4), 520–524.
Asif, A., & Rathore, K. (2021). Behavioral drivers of performance in public-sector organizations: A literature review. SAGE Open, 11(1). https://doi.org/10.1177/2158244021989283.
Babar, S., et al. (2022). Performance appraisal quality and employee performance: The boundary conditions of human resource strength and religiosity. Asia Pacific Journal of Human Resources. https://doi.org/10.1111/1744-7941.12327.
Campos, L. A. G. (2022). Validation of the individual job performance scale in Peruvian employees. Revista de Investigación en Psicología, 25(1), 63–81.
Cerasoli, C. P., Nicklin, J. M., & Ford, M. T. (2014). Intrinsic motivation and extrinsic incentives jointly predict performance: A 40-year meta-analysis. Psychological Bulletin, 140(4), 980–1008. https://doi.org/10.1037/a0035661.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage Publications.
Kampkötter, P., Harbring, C., & Sliwka, D. (2018). Job rotation and employee performance: Evidence from a longitudinal study in the financial services industry. The International Journal of Human Resource Management, 29(10), 1709–1735. https://doi.org/10.1080/09585192.2016.1209227.
Khoiroh, M., & Soeling, P. D. (2025). How transfer policies affect civil servant performance: A systematic literature review. Eduvest: Journal of Universal Studies, 5(8), 10519–10528.
Kopelman, R. E., & Thompson, P. H. (2017). Boundary conditions for expectancy theory predictions of work motivation and job performance. Academy of Management Journal. https://doi.org/10.5465/255775.
Le Thu, H., & Nguyen Van, H. (2024). Applying Vroom Expectancy Theory to analyse employee motivation: A study of commercial banks in Vietnam. Humanities and Social Sciences Letters, 12(4), 792–810. https://doi.org/10.18488/73.v12i4.3902.
Maake, G., Harmse, C. P., & Schultz, C. M. (2021). Performance management as a mediator for work engagement and employment relationships in the public sector in South Africa. SA Journal of Human Resource Management, 19. https://doi.org/10.4102/sajhrm.v19i0.1507.
Maharani, R. (2023). The impact of management control on public sector organizations in Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 18(1). https://doi.org/10.21002/jaki.2021.06.
Maulana, I., & Eddyono, F. (2025). Analysis of the effect of workload and job rotation on employee motivation and its impact on employee performance at the tax office. Journal of Applied Management Research, 5(1), 41–50. https://doi.org/10.36441/jamr.v5i1.2965.
Mello, D. M., & Thabayapelo, K. (2021). Impact of performance management and development system on employee motivation at Mahikeng local municipality. International Journal of Public Sector Performance Management, 7(1), 59–73. https://doi.org/10.1504/IJPSPM.2021.111967.
Mylona, E., & Mihail, D. (2019). Enhancing employees' work performance through organizational justice in the context of financial crisis: A study of the Greek public sector. International Journal of Public Administration, 42(6), 509–519. https://doi.org/10.1080/01900692.2018.1491592.
Nguyen, et al. (2023). Validation of individual work performance questionnaire in a Vietnamese context. European Journal of Training and Development, 48(9), 896–916.
Park, S., & Choi, S. (2020). Performance feedback, goal clarity, and public employees' performance in public organizations. Sustainability, 12(7), 3011.
Permzadian, V., & Shen, T. (2024). Assessing the predictive validity of expectancy theory for academic performance. BMC Psychology, 12, 437. https://doi.org/10.1186/s40359-024-01935-y.
Quratulain, S., Khan, A. K., & Sabharwal, M. (2019). Procedural fairness, public service motives, and employee work outcomes: Evidence from Pakistani public service organizations. Review of Public Personnel Administration, 39(2), 276–299. https://doi.org/10.1177/0734371X17718029.
Rabbany, N., Mulyani, P. D., Syakira, V. A., Putri, A., & Anwar, M. K. (2025). Implementasi indikator kinerja utama dalam upaya meningkatkan kinerja pegawai di Kementerian Keuangan. JIMU: Jurnal Ilmiah Multi Disiplin, 3(4), 2118–2127.
Ritz, A., Vandenabeele, W., & Vogel, D. (2021). Public service motivation and individual job performance. In P. Leisink, L. B. Andersen, G. A. Brewer, C. B. Jacobsen, E. Knies, & W. Vandenabeele (Eds.), Managing for Public Service Performance: How People and Values Make a Difference (pp. 254–277). Oxford University Press.
Santalla-Banderali, Z., & Alvarado, J. M. (2022). Factorial structure of Individual Work Performance Questionnaire (Version 1.0) revisited: Evaluation of acquiescence bias. PLOS ONE, 17(7), e0271830.
Trigunarso, S. I., Muslim, Z., & Agustiansyah, A. (2023). Pengaruh penilaian kinerja dan kepemimpinan terhadap motivasi kerja pegawai pada KPP Pratama Bandar Lampung Dua. Jurnal Manajemen Mandiri Saburai, 7(1), 1–8.
Van der Merwe, Y., & Botha, P. A. (2019). Impact of employees' perceived fairness of performance assessments on public service motivation. Journal of Contemporary Management, 16(2), 405–429. https://doi.org/10.35683/jcm18074.41.
Van der Hoek, M., Groeneveld, S., & Kuipers, B. (2018). Goal setting in teams: Goal clarity and team performance in the public sector. Review of Public Personnel Administration, 38(4), 472–493.
Wang, N., Luan, Y., & Ma, R. (2024). Detecting causal relationships between work motivation and job performance: A meta-analytic review of cross-lagged studies. Humanities and Social Sciences Communications, 11, 595.
Wickramaratne, R. (2020). Work conditions and job performance: An indirect conditional effect of motivation. Cogent Business & Management.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Bayu Ari Bowo, Aminah Aminah (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
