An Impact Review on the Performance of Civil Servants Following Local Government Budget Efficiency in Banda Aceh City
DOI:
https://doi.org/10.55208/jebe.v19i2.09Keywords:
job satisfaction, motivation, employee performance, work discipline, work stressAbstract
This study seeks to explore and evaluate the impact of motivation, work discipline, and work stress on the performance of employees, with job satisfaction as a moderating variable, among Civil Servants in Banda Aceh City in the wake of the government’s regional budget efficiency policy. The budget efficiency policy implemented by the local government, as a response to fiscal constraints and economic dynamics, has various implications on the tasks and performance of Civil Servants. In Banda Aceh City, this policy represents a strategic step in optimizing resource management without compromising the quality of public services. However, reductions in operational budgets and employee expenditures may affect employee motivation, discipline, work stress, and job satisfaction in carrying out their duties. The population under study consists of employees from the Civil Servant category, which includes PNS and PPPK statuses, within Banda Aceh City. Accordingly, this study employs purposive sampling combined with incidental/convenience sampling methods. These sampling methods are chosen due to the convenience of selecting respondents when the total population size is unknown. Respondents are freely selected during the data collection period in June-July 2025. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The research results show that in the basic multiple linear regression model, work motivation and work discipline both have a significant impact on employee performance. However, work motivation is found to negatively influence employee performance. In the MRA model where job satisfaction acts as a moderating variable, work motivation and work stress exhibit a significant negative effect on employee performance, while work stress alone remains statistically insignificant. When job satisfaction moderates work motivation and work discipline, both variables positively and significantly influence employee performance. Conversely, work stress moderated by job satisfaction still does not have a significant effect on the performance of civil servants in Banda Aceh City, following the government's implementation of budget efficiency policies. Thus, human resource management in the Banda Aceh City government needs to prioritize job satisfaction as a central focus in efforts to improve employee performance under the budget efficiency policies introduced by the government. Programs aimed at increasing work motivation and work discipline will be more effective when accompanied by efforts to enhance job satisfaction through the development of a supportive work environment, provision of adequate rewards, and safeguarding the psychological well-being of employees—so that work stress can also be reduced.
References
Ahmed, M., Grillo, M., Taebi, A., Kaya, M., & Thibbotuwawa Gamage, P. (2024). A Comprehensive Analysis of Trapezius Muscle EMG Activity in Relation to Stress and Meditation. BioMedInformatics, 4(2), 1047–1058. https://doi.org/10.3390/biomedinformatics4020058
Aung, Z. M., San Santoso, D., & Dodanwala, T. C. (2023). Effects of demotivational managerial practices on job satisfaction and job performance: Empirical evidence from Myanmar’s construction industry. Journal of Engineering and Technology Management, 67, 101730. https://doi.org/10.1016/j.jengtecman.2022.101730
Awan, M. A., Rizwan, M., Razzaq, J. Bin, & Ali, U. (2014). Factors Affecting Employee Satisfaction in the Private Organizations of Bahawalpur Pakistan. International Journal of Human Resource Studies, 4(2), 147. https://doi.org/10.5296/ijhrs.v4i2.5904
Ayu L, A., Rahayu, S., & Junaidi, J. (2020). The Effect of Financial Performance on Economic Growth With Allocation of Capital Expenditures as Intervening Variable. Jurnal Akuntansi & Keuangan Unja, 5(1), 31–44. https://doi.org/10.22437/jaku.v5i1.9252
Ballard, D. W., Lodge, G. C., & Pike, K. M. (2025). Mental health at work: a practical framework for employers. Frontiers in Public Health, 13. https://doi.org/10.3389/fpubh.2025.1552981
Breaugh, J. (2021). Too stressed to be engaged? The role of basic needs satisfaction in understanding work stress and public sector engagement. Public personnel management, 50(1), 84-108. https://doi.org/10.1177/0091026020912516
Dewi, N. K., Warsono, H., & Dwimawanti, I. H. (2020). Performance Analysis of Regional Civil Service Agency of The Rembang District. Jurnal Ilmiah Ilmu Administrasi Publik, 10(2), 439. https://doi.org/10.26858/jiap.v10i2.15475
D’Inverno, G., Vidoli, F., & De Witte, K. (2023). Sustainable budgeting and financial balance: Which lever will you pull? European Journal of Operational Research, 309(2), 857–871. https://doi.org/10.1016/j.ejor.2023.01.036
Hakim, A. (2021). Analysis of Effectiveness of Public Services in Rawalumbu District Bekasi City. The Social Perspective Journal, 1(1), 79–102. https://doi.org/10.53947/tspj.v1i1.68
Handayani, N., Tamtomo, D. G., & Murti, B. (2020). Variables at the Community Health Center Have the Ecological Effect on the Performance of Health Workers: A Multilevel Evidence from Klaten, Central Java. Journal of Health Policy and Management, 5(2), 152–161. https://doi.org/10.26911/thejhpm.2020.05.02.08
Hayat, H., & Artisa, R. A. (2019). Implementation of Public Service Performance Appraisal Model. Proceedings of the First International Conference on Administration Science (ICAS 2019). https://doi.org/10.2991/icas-19.2019.11
Idrus, A. (2024). Exploring Public Finance Policies: A Qualitative Inquiry into Fiscal Policy Analysis, Government Financial Management, and Public Sector Financial Health. Golden Ratio of Finance Management, 4(2), 87–99. https://doi.org/10.52970/grfm.v4i2.481
Ilham, N. R., & Prasetio, A. P. (2022). Pengaruh Stres Kerja Terhadap Kinerja Karyawan. Jurnal Penelitian IPTEKS, 7(2), 96–104. https://doi.org/10.32528/ipteks.v7i2.7283
IMCNews. (2025, February 27). ASN Diperingatkan Agar Tetap Optimalkan Kinerja di Tengah Efisiensi Anggaran. Https://Imcnews.Id/Read/2025/02/27/24848/Asn-Diperingatkan-Agar-Tetap-Optimalkan-Kinerja-Di-Tengah-Efisiensi-Anggaran/.
Ivanna, J., Suherwani, E., Hodriani, H., & Iqbal, M. (2020). State Civil Apparatus Services (ASN) In Management of Population Administration In Medan Johor sub-district, Medan City. PERSPEKTIF, 9(2), 228–235. https://doi.org/10.31289/perspektif.v9i2.3632
Karaferis, D., Aletras, V., Raikou, M., & Niakas, D. (2022). Factors Influencing Motivation and Work Engagement of Healthcare Professionals. Materia Socio Medica, 34(3), 216. https://doi.org/10.5455/msm.2022.34.216-224
Karimah, P. N., & Misra, F. (2020). The Role of Perceived Organizational Support in Supporting Local Governments’ Tax Apparatus to Optimize Local Tax Revenue. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(01), 47–65. https://doi.org/10.35310/accruals.v4i01.377
Kirana, I. B. G. A., Sriathi, A. A. A., & Suwandana, I. G. M. (2022). The Effect of Work Environment, Work Discipline, and Work Motivation on Employee Performance in Manufacturing Company. European Journal of Business and Management Research, 7(3), 26–30. https://doi.org/10.24018/ejbmr.2022.7.3.1396
Kurniawan, R., Bahrudin, B., Hafiz, S., Hadayanti, M., & Putri, A. (2020). The Effect of Employee Satisfaction, Organizational Commitment, Organizational Citizenship Behavior on Employee Performance at the Department of Public Works and Spatial Planning of the Bukittinggi City. International Journal of Innovative Science and Research Technology, 5(7), 319–326. https://doi.org/10.38124/IJISRT20JUL326
Lahap, J. (2022). The Study of Working Engagement and Working Environment towards Job Happiness in the Malaysian Hotel Industry. International Journal of Current Science Research and Review, 05(07). https://doi.org/10.47191/ijcsrr/V5-i7-55
Latifatunisa, A. (2025, February 24). Menakar Kebijakan Tiga Hari Kerja ASN dalam Efisiensi Anggaran. Https://Unair.Ac.Id/Menakar-Kebijakan-Tiga-Hari-Kerja-Asn-Dalam-Efisiensi-Anggaran/.
Lestari, W. M., Liana, L., & Aquinia, A. (2020). Pengaruh Stres Kerja, Konflik Kerja dan Beban Kerja terhadap Kinerja Karyawan. Jurnal Bisnis Dan Ekonomi, 27(2), 100–110. https://doi.org/10.35315/jbe.v27i2.8192
Li, Y., Zhang, Y., & Xiong, P. (2020). A New Perspective on Job Characteristic Model: Task Design and Working Incentive of Expatriate Managers Under the Belt & Road Initiative. Proceedings of the 4th International Symposium on Business Corporation and Development in South-East and South Asia under B&R Initiative (ISBCD 2019). https://doi.org/10.2991/aebmr.k.200708.050
Lin, M., Liu, Q., & Li, Z. (2024). Perceived superior trust and organizational commitment among public employees: The mediating role of burnout and the moderating role of public service motivation. Heliyon, 10(3). https://doi.org/10.1016/j.heliyon.2024.e24997
Majid, A., Fajri, M. B., Assadam, E., & Febrianti, D. (2021). The Moderating Effect of Job Satisfaction to Work Motivation and Employees’ Performance. International Journal of Science, Technology & Management, 2(3), 550–560. https://doi.org/10.46729/ijstm.v2i3.203
Malik, T. (2020). Increasing the Efficiency of Public Services by Adopting New Public Management Technique. International Journal of Mechanical and Production Engineering Research and Development, 10(3), 11583–11594. https://doi.org/10.24247/ijmperdjun20201107
Mamat, A., & Ali, M. K. (2018). Relationship of Work Satisfaction and Organizational Commitment: a Literature Review. Jurnal Konseling Dan Pendidikan, 6(2), 101–106. https://doi.org/10.29210/128700
Maya, M., & Kristiani, E. (2023). The Effect of Facilities Management and Work Discipline on Employee Performance (Study in one of Regional Companies in Medan City). Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(1), 169–182.
Mulyadi, M., Purnomo, N., Sutrisno, S., Komarudin, K., & Suryani, N. L. (2021). Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Sriwijaya Dinamika Perkasa Di Surabaya. Jurnal Ekonomi Efektif, 4(1), 16. https://doi.org/10.32493/JEE.v4i1.14500
Nasrul, R. N., Zainal, V. R., & Hakim, A. (2023). Workload, Work Stress, and Employee Performance: a Literature Review. Dinasti Internacional Journal of Education Management and Social Science, 4(3), 415–422.
Nurung, J., Rakhmat, Asang, S., & Hamsinah. (2019). Public service motivation and job satisfaction as driving the quality of public services in disaster emergency. IOP Conference Series: Earth and Environmental Science, 235, 012060. https://doi.org/10.1088/1755-1315/235/1/012060
Pamungkas, T. Y. P., & Mursyidah, L. (2020). Efforts to Improve Discipline of Sidoarjo Regency Environmental and Hygiene Service Employees. Indonesian Journal of Public Policy Review, 12. https://doi.org/10.21070/ijppr.v12i0.1154
Pantih, S., Natsir, S., Idris, I., & Adda, H. W. (2021). Optimization of Public Services of State Civil Services in Human Resource Management Perspective in Poso Regional Public Hospital (RSUD). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1), 959–965. https://doi.org/10.33258/birci.v4i1.1697
Peramatzis, G., & Galanakis, M. (2022). Herzberg’s Motivation Theory in Workplace. Journal of Psychology Research, 12(12). https://doi.org/10.17265/2159-5542/2022.12.009
Popoola, S. O., & Fagbola, O. O. (2023). Work motivation, job satisfaction, work-family balance, and job commitment of library personnel in Universities in North-Central Nigeria. The Journal of Academic Librarianship, 49(4), 102741. https://doi.org/10.1016/j.acalib.2023.102741
Purnama, I. J., & Juwono, V. (2021). Implementation of Electronic Budgeting in the Provincial Government of the Special Capital Region of Jakarta. Jurnal Administrasi Publik : Public Administration Journal, 11(1), 42–53. https://doi.org/10.31289/jap.v11i1.4398
Rahmasari, A., Herlina, M. G., & Syahchari, D. H. (2022). Strengthening Service Performance in Indonesian Public Sector. Binus Business Review, 13(1), 109–117. https://doi.org/10.21512/bbr.v13i1.7946
Rai, R., Varghese Thekkekara, J., & Kanhare, R. (2021). Herzberg’s Two Factor Theory: A Study on Nurses’s Motivation. RGUHS Journal of Allied Health Sciences, 1(1). https://doi.org/10.26463/rjahs.1_1_5
Ramlan, P., Tajuddin, S., Adri, K., & Devi Febrianti, M. (2020). Strategy for Improving The Work Discipline of Village Apparatus in Sidenreng Rappang Regency. Iapa Proceedings Conference, 469. https://doi.org/10.30589/proceedings.2020.422
Said, J., Alam, Md. M., & Khalid, M. A. (2016). Relationship between good governance and integrity system. Humanomics, 32(2), 151–171. https://doi.org/10.1108/H-02-2016-0008
Sanusi, D., Agustang, A., & Idkhan, A. M. (2022). Factors Affecting the Performance of State Civil Services in Makassar City Social Services Post Covid 19 Pandemic. Jurnal Ilmiah Ilmu Administrasi Publik, 12(1), 25. https://doi.org/10.26858/jiap.v12i1.30750
Saputra, B., & Fajri, H. (2020). The Role of Performance as Variable Moderating of the Influence of Public Services Motivation and Competence on Job Satisfaction of Civil Servants. Proceedings of the International Conference on Public Administration, Policy and Governance (ICPAPG 2019). https://doi.org/10.2991/aebmr.k.200305.181
Saputra, B., Fajri, H., & Eprilianto, D. F. (2020). Is Public Service Motivation Important to Improve the Performance and Job Satisfaction of Civil Servants? Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020). https://doi.org/10.2991/assehr.k.201021.005
Sari, D. L., Storyna, H., Intan, R., Sinaga, P., Gunawan, F. E., Asrol, M., & Redi, A. A. N. P. (2021). The effect of job stress to employee performance: Case study of manufacturing industry in Indonesia. IOP Conference Series: Earth and Environmental Science, 794(1), 012085. https://doi.org/10.1088/1755-1315/794/1/012085
Setyoko, P. I., & Wijaya, S. S. (2022). Policy Change: Refocusing Local Government Budgets in Response to Covid-19. KnE Social Sciences. https://doi.org/10.18502/kss.v7i9.10986
Shaporenko, O. (2021). Budget expenditure management in conditions of decentralization on the example of Ukraine. Technology Audit and Production Reserves, 3(4(59)), 41–45. https://doi.org/10.15587/2706-5448.2021.235630
Soares, J. E. M. A., Djani, W., & Tamunu, L. M. (2020). Analysis of Employee Discipline Implementation in the Regional Secretariat of North Central Timor District. Jurnal Ilmiah Ilmu Administrasi Publik, 10(2), 373. https://doi.org/10.26858/jiap.v10i2.15267
Suyanto, M. A. (2022). Strategi Meningkatkan Kepuasan Kerja Pegawai (Studi pada Organisasi Publik). Journal of Education, Humaniora and Social Sciences (JEHSS), 5(1), 324–332. https://doi.org/10.34007/jehss.v5i1.1204
Syahsudarmi, S. (2022). Analysis of the Effect of Work Motivation on Employee Work Discipline in the era of the covid-19 Pandemic. International Journal of Islamic Business and Management Review, 2(1), 135–141. https://doi.org/10.54099/ijibmr.v2i1.165
Van den Broeck, A., Van Ruysseveldt, J., Vanbelle, E., & De Witte, H. (2013). The Job Demands–Resources Model: Overview and Suggestions for Future Research (pp. 83–105). https://doi.org/10.1108/S2046-410X(2013)0000001007
Wang, Y. (2024). Factors Affecting Employees’ Job Satisfaction: Organizational and Individual Levels. SHS Web of Conferences, 181, 01037. https://doi.org/10.1051/shsconf/202418101037
Yamada, A. A., Darmawi, A., & Uddin, J. (2020). Service to the Community by the Civil Aparature of the Country (ASN) in Murung Raya District. Scholars International Journal of Law, Crime and Justice, 3(6), 171–174. https://doi.org/10.36348/sijlcj.2020.v03i06.004
Yuliarti, S. S., Abubakar, M. Bin, & Rasyidin, R. (2020). The Implementation of Government Regulation Number 53 Year 2010 Concerning Discipline of Civil Servants in Bener Meriah Regency 2019 in the Education Personnel Board And Bener Meriah District Training. Malikussaleh Social and Political Reviews, 1(1), 20. https://doi.org/10.29103/mspr.v1i1.3139
Zulkarnaini, Yahya, A., Majid, S. Abd., & Din, Moh. (2020). Career Development of Civil Servants in the Autonomy Era in Indonesia. Proceedings of the International Conference on Law, Governance and Islamic Society (ICOLGIS 2019). https://doi.org/10.2991/assehr.k.200306.219
Zumrah, A. R., Ali, K., & Najaa Mokhtar, A. (2022). Job Satisfaction: The Factors That Influence It and Its Impact on Turnover Intention. Open Journal of Social Sciences, 10(02), 281–291. https://doi.org/10.4236/jss.2022.102020
Downloads
Additional Files
Published
Issue
Section
License
Copyright (c) 2025 Endang Syahriani, Muhammad Ridha Ramli, Fitrian Rizky (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.







