p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 9 September 2024 http://jist.publikasiindonesia.id/
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3573
Performance Allowance Module Designer for Work Units of
State Ministries/Institutions
Umar Jati
1*
, Indah Melati
2
Universitas Indonesia, Indonesia
Email:
1*
2
*Correspondence
ABSTRACT
Keywords: information
systems, performance
allowances, segregation of
duties, framework fast.
Performance allowance is a right for every civil servant
which is calculated based on employee performance
achievements. Performance allowances are included in
employee expenditure which ranks third largest in the State
Revenue and Expenditure Budget after capital and goods
expenditure. The types and procedures for paying
performance allowances are very complex, such as master,
follow-up, continuous, shortage, 13th month, and THR
performance allowances with different calculation formulas
according to the grading order, in addition to the number of
work units as many as 9,104 for all State
Ministries/Institutions with a total of 967,724 employees, the
development of a reliable and adequate information system
is needed. The Directorate General of Treasury already has
a performance allowance module on the web salary
application, but it still needs to be improved and refined so
that the process of recording, calculating, testing, and
disbursing the process is easy and safe. The application
design is not only from the side of the work unit but also
from the side of KPPN. The research will use the segregation
of duties method to map the separation of functions in terms
of making and testing performance allowances, while for
application design, Famework for The Application of
System Thinking (FAST) will be used, especially for the
initial four stages, namely scope definition, problem
analysis, requirement analysis, and logical design with
various uses of diagrams such as business process diagrams,
use case diagrams, Flowchart, Data Flow Diagram, Entity
Relationship Diagram is to describe the needs, planning of
activities, ease and direction in system development.
Introduction
A Civil Servant (PNS) is someone who works in government agencies, both central
and regional, to carry out the main tasks of government functions. Civil servants have an
obligation, namely to carry out public services, while their right is to get salaries and
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3574
performance allowances. The payment of salaries and performance allowances (tukin) for
civil servants is carried out every month (Ngindana & Hermawan, 2019). Salaries and
Performance Allowances are included in the category of employee spending (Setiawan &
Muslim, 2021).
Employee expenditure ranks third largest after capital expenditure and goods
expenditure in the State Revenue and Expenditure Budget (APBN). The Audited Central
Government Financial Statements (LKPP) in 2022 show an increase in the realization of
employee spending, which in 2021 amounted to 387,752 billion rupiahs (92%), then in
2022 it was 402,441 billion rupiahs (94%), then in 2023 it was 411,376 billion rupiahs
(98%) (Tumanggor & Wibowo, 2021).
The payment of all state budget expenditures is carried out by the State Treasury
Service Office (KPPN), which is a vertical unit of the Directorate General of Treasury of
the Ministry of Finance. All work units (sicker) of state ministries/institutions submit bills
to KPPN, then KPPN verifies bills and disburses funds to the satker account or
employees. (Nina et al., 2023).
The payment of performance allowances is quite complicated, in terms of the
number, of state ministries or institutions (K/L), there are 85 K/L with a Work Unit
(sicker), as many as 9,104 stakes, and 31,230 sicker children, while the total employees
are 967,724 central civil servants. Then in terms of type, there are master's jobs, follow-
up, shortcomings, 13th month, and THR with different calculation formulas for each class
of position (grading). Therefore, to overcome this complexity, the use of information
technology is very necessary. According to Meier (2014), the application of information
technology can overcome manual, time-consuming, and repetitive processes in various
fields of work. Surveys have shown that the results of manual processes can be reduced
by as much as fifty percent with electronic processing.
In the salary payment process, sicker and KPPN have used the full system, namely
the Web-Based Salary Application, while the payment of performance allowances is still
semi-manual where the sicker still makes a nominative list (calculation list) of
performance allowances outside the system (Ms. Excel) then uploads it in the form of a
CSV/txt extension file to the Web-Based Salary Application for validation. In addition,
there has been no systematic calculation testing at the task force level by the Commitment
Making Officer (PPK) and the KPPN level to strengthen security. So it can be said that
the existing performance allowance module has not been fully integrated because there is
still a calculation process outside the system. According to (Chowdhury & Salahuddin,
2017), functional systems that operate independently (silos) are obsolete because they
cannot share data and support each other's functions between units as a whole, at present
they have been replaced through systems between units on a large scale by integrating all
processes in the organization.
Therefore, the researcher proposes to redesign the existing performance allowance
module with full use of the system as well as salary payments. The methods used are (1)
Segregation of Duties to map the separation of functions in terms of making and testing
performance allowances, (2) Framework for The Application of System Thinking (FAST)
Performance Allowance Module Designer for Work Units of State Ministries/Institutions
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3575
for system development design. According to Whitten and Bentley (2007), FAST is an
agile framework for creating various types of projects and strategies that are best practices
in the commercial world and are often used as a reference methodology.
(Assyarofi & Ifada, 2024) Explained that good internal control is not allowed to
allow one employee to be given too many responsibilities to carry out business
transactions and processing. An employee should not be allowed to commit and conceal
fraud. The separation of duties is necessary to prevent conflicts of interest, mistakes, and
abuse of authority so that checks and balances will appear in the organization. Segregation
of duties consists of the separation of recording functions, authorization, and custody.
As for application development, it will use the Framework for The Application of
System Thinking method. According to Whitten and Bentley (2007), the FAST method
consists of eight stages, namely: (1) Scope Definition, (2) Problem Analysis, (3)
Requirement Analysis, (4) Logical Design, (5) Decision Analysis, (6) Physical Design
and Integration, (7) Construction and Testing, (8) Installation Delivery. However, this
research only reaches the fourth stage.
In the development of the performance allowance module, several diagram models
will also be used, namely use case diagrams, entity relationship diagrams, data flow
diagrams, and business process diagrams.
Method
The method in the research to be used is qualitative. The approaches that will be
carried out are:
1. study book
Secondary data research methods through literature research are in the form of
reviewing various references from regulations related to employee spending, especially
performance allowances and budget disbursements, publications, books, presentations,
and journals on a national and international scale. The goal is to acquire and improve
theoretical knowledge to become material for application system development.
2. Field Studies
The primary data research method is carried out through interviews with related
parties. The goal is to be able to analyze problems, weaknesses, inputs, and opportunities
for improvement and improvement of the system in the future.
Interviews will be conducted with two resource persons, namely first, the maker of
regulations on the procedures for payment of performance allowances at state ministries
and institutions to obtain information related to the basis for making regulations and the
business process of payment of performance allowances. The two make a list of
performance allowance payments to one of the task forces to obtain information related
to the procedures for using the current system, the control system in the form of inputs,
processes, and outputs, obstacles that still arise, and inputs for further development.
Documentation is recording the results of interviews and observations, problems that
often arise, inputs from users, and comparing with applicable regulations.
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3576
Results and Discussion
Segregation of Duties
In the implementation of the performance allowance module, the current
segregation of duties has not been fully implemented, namely (1) the Commitment
Making Officer (PPK) conducts testing and refining the nominative list manually and is
carried out outside the system, (2) KPPN does not have direct access to the performance
allowance module, while KPPN has the task of monitoring and evaluating the payment
of performance allowances. (Assyarofi & Ifada, 2024) Explained the concept of division
of duties, namely:
1. Authorization, which is the authority to approve transactions, will be carried out by
the PPK, and KPPN.
2. Recording, which is the authority to input data into the system, will be carried out by
the Employee Expenditure Administration Management Officer (PPABP).
3. Custody is the authority to hold money that will be made by the Treasurer if the
payment is made to the treasurer's account, or directly to the employee's account.
By the Minister of Finance Regulation No. 62 of 2023 concerning Budget Planning,
Budget Implementation and Accounting and Financial Reporting Article 188, the PPK is
required to test the materiality and validity of the proof of billing rights to the state, in
this case, the nominative list of performance allowances and proof letters in the form of
employee grading decrees and endorsements (Kartika, 2019).
Meanwhile, KPPN is obliged to test the SPM Performance Allowance submitted by
the work unit, issue SP2D Performance Allowance, control the implementation of the
budget, monitor the disbursement to eligible employees, and monitor and evaluate the
payment of performance allowances. Therefore, to facilitate and accelerate work such as
testing which includes thousands of employees carried out by PPK and KPPN, tools in
the form of applications are needed so that they can conduct systematic testing and carry
out monitoring.
FAST Method
The FAST method has eight stages, but in this study, only the first four stages will
be described.
Scope Definition
At this stage, to answer the question of whether the project to redesign the
performance allowance module is feasible to do? When viewed from the value of
performance allowances, it is very feasible because the value of performance allowances
compared to basic salaries is very large, so with a very large potential for disclosure risks
compared to salaries, it is appropriate that security in state expenditure needs to be
improved, validation and testing.
This can be seen from the use of PIECES Framework analysis. According to
(Aditya & Jaya, 2022), PIECES is a framework used to measure the value of whether or
not the variables applied are good or not, and whether the information system has
provided good service quality. PIECES Framework (1) Performance: from the user side,
there is still a manual process of making nominative lists with Ms. Excel and uploaded to
Performance Allowance Module Designer for Work Units of State Ministries/Institutions
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3577
the payroll application to add to the process of working stages (2) Information and Data:
the calculation of attendance deductions is still filled in manually, (3) Economy: manual
creation of nominative lists still has the potential to cause calculation errors (errors) that
cause payment errors (5) Control and Security: PPK needs to be provided with a data
reconciliation menu (comparing data with the previous month) to be able to see changes
that occur in employees, whether there are employees who go up/downgrading and
compare with the change decree. Meanwhile, KPPN can do a double check before
disbursement to employees, in addition to that as a tool for monitoring and evaluation.
(6) Efficiency: in making tukin, it is still required to upload a nominative list, while the
change decree data that shows the grading value already exists, this causes the process to
be redundant and inefficient. (7) Service: The output in the form of a report in the
performance allowance module is only in the form of a recapitulation of performance
allowances. A detailed list of performance allowances per grading/group needs to be
completed to improve services to users.
Problem Analysis
This stage is to answer the question of whether the benefits of solving this problem
outweigh the cost of building the system. The redesign of the existing performance
allowance module has great benefits where there is a process improvement in terms of
input, process, and output to overcome the problems that occurred before, namely (1) full
use of the system in making performance allowances and eliminating manual processes
to make it more efficient, easy and produce correct calculations (2) systematic testing
(data reconciliation) by PPK and KPPN The goal is that the calculation data generated
more valid and mitigate the risk of errors. The activities carried out are as follows:
1. Understanding the main problem
Studying the running system and summarizing the main problems that have been
created in the scope definition.
2. Analyze problems and opportunities
Existing problems will be analyzed using the cause-and-effect method.
3. Analyze business processes
Analysis of the existing performance allowance payment regulations compared to
salary payment regulations which are very complete and both are employee spending.
Requirement Analysis
This stage is to answer the question of what are the expectations and needs of users
of a system that is in the process of development. The proposed new business process will
be illustrated using a Business Process Diagram (BPD).
BPD is a visual model that is usually expressed in the form of process modeling
notation such as images, the purpose of which is to provide a standardized and more
effective means of communication between process analysts that can be understood in
general. Furthermore, it will detail functional (input, process, output) and non-functional
(convenience, security, and control audit) needs using a flowchart.
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3578
According to (Chaudhuri, 2020), a flowchart is a diagram that describes logical and
systematic steps to solve a specific problem. A flowchart will record how business
processes are carried out and how documents flow through the organization.
Data Reconciliation
In the BPD above, there is a systematic testing process for performance allowances.
The systematic testing that will be carried out at the task force level by the PPK and the
KPPN level by KPPN officers in the payment of performance allowances is data
reconciliation. Data reconciliation according to (Ellim & Harahap, n.d.) Is to compare
two or more data elements, and then if differences are found, certain actions will be taken
immediately.
For example, the work unit made a job in March, and then the data will be compared
with the work in February, so if there are employees who experience changes such as
grading, get additional work because of their achievements, experience a decrease in
grading because they get teacher/lecturer certification allowances. Then the changed
employee data will be visible. Furthermore, the PPK will check with supporting
documents in the form of a decree to change the skin. Meanwhile, data reconciliation at
KPPN will be the same as at PPK but no longer testing with physical documents, but
based on whether the data of the decree exists or not.
Flowchart
The previous Business Process Diagram will be more detailed in the creation of a
flowchart. Each activity will be described in its flowchart, for example for the flowchart,
the following are the activities carried out by PPABP when recording SK data and
processing performance allowances as well as sending tukin to PPK for further
processing.
Figure 1 Flowchart of SK Recording and Tukin Calculation
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3579
Requirement Analysis
At this stage, it is to change business requirements into models. The types of models
that will be used are logical process models, namely use case diagrams, and data flow
diagrams (DFD), while logical data models use entity relationship diagrams (ERD), and
logical interface models in the form of application mockups (user interfaces).
Use Case Diagram
According to Nugroho (2009), a Use Case Diagram diagram is a drawing to map
the interaction between actors and the system to be developed. The actors who interact
with the system consist of Administrators, PPABP, Treasurers, PPK, PPSPM, and KPPN,
while use cases are activities carried out. Each actor needs to be detailed for each of his
activities.
As an example, here is an example use case diagram for PPABP.
Gambar 2 Use Case Diagram PPABP
Data Flow Diagram
According to Coronel (2007), a Data Flow Diagram is a graphical representation of
the flow of data through an information system. In this case, it is the benefits module on
the Payroll Application. The DFD depicted consists of a context diagram, a level 0
diagram, and a level 1 diagram. The context diagram is more of a recapitulation of
incoming data flows and outputs in the form of reports generated and external entities
from the performance allowance module, both by system administrators, PPABP,
Treasurers, PPK, PSM, and KPPN.
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3580
Figure 3 Diagram of the Context Diagram of the Tukin Module
Entity Relationship Diagram
(Ellim & Harahap, n.d.) Stated that an entity is an object or object in the real world,
so for this performance allowance module, it can be identified as transactional data such
as employee data, and calculation data. Attributes are a set of values owned by entities,
in this case, attributes are columns and data types in a table. A relationship is an
association between several entities, usually, this relationship will be used in the process
of joining tables in a database. Here are some of the tables and their relationships in the
tukin module.
Figure 4 ERD Tukin Module
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In addition, it is necessary to define a data dictionary to determine the type of data
and the width of each column in the table in the database.
Model User Interface
The following will describe the matrix of relationships between the user interface
and the functions in the application.
Table 1
Menu Matrix and Functions
It
User interface
Function
1.
Login
Enter the user and
password of the
application user to
log in to the
application.
2.
Main
dashboard of
the
performance
allowance
module
Displays user photos,
user levels,
application menu
lists, data statistics
3.
Setting>
Setting Anak
Satker
Displaying a list of
the child task forces
(sub-task force), the
user can select a child
task force to be
processed.
4.
Transactions>
Grading
Displays employee
data that will be
recorded as new
grading decree data
5.
Transaction>
Recording
Snippets
Displaying data to
record attendance
deduction data
6.
Transaction>
Tukin
Calculation
Displays form to
process monthly
allowances, THR
monthly allowances,
13, and shortage
allowances.
7.
Report> Print
Report
Displays detailed list
printing forms and
recapitulation of
taking and signing
8.
Reconciliation>
Satker
Displaying the test
form (reconciliation)
of the calculation
taken systematically
by the PPK
9.
Approval>
Treasurer and
PPSPM
Displaying the
approval form by the
Treasurer and
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3582
sending the
calculation to KPPN
10.
Reconciliation>
KPPN
Displaying the test
form of systematic
calculation
(reconciliation) by
KPPN and restoring
data
11.
Reference>
Tukin Tariff
Displays a list of
reference data for all
ministries and
agencies
12.
References>
Ministries,
Groups, and
others
Displays a list of
reference data for
ministries, groups,
basic salaries, and
others. The process
of updating data can
be done.
Login
To log in, users are asked to enter their username and password.
Figure 5 Application Login
Home
Figure 6 Application Login
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3583
In this menu, a list of menus will appear according to the authority of each user, and
a dashboard display in the form of statistics for calculating the number of work units.
Setting Child Satker
Figure 6 Choosing a Child
In this menu, the user will select the child of the task force to be worked on. The
children of the task force are the division of employees according to their work location.
For example, in the university task force, the task force children will be divided according
to faculties such as the faculty of law, the faculty of economics, and others.
Transaction > Grading
Figure 7 SK Recording
In this menu, PPABP will record a Decree (SK) of changes in employee grading
such as number, date, description, TMT SK, new grade, performance achievements,
elements of increase (outstanding employees), and subtraction (obtaining lecturer/teacher
certification allowances) if any.
Transaction > Recording of Attendance Deduction
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3584
Figure 8 Filling in Absentee Potognan
In this menu, PPABP will record the employee's monthly attendance deduction if
the employee is late, leaves early, does not enter without permission and others. The
amount of deduction is by the internal regulations of each ministry. Filling in in the form
of percentages.
Transaction > Tukin Calculation
Figure 9 Filling in Absentee Potognan
In this menu, PPABP will record the month and year period, the type, the choice of
the parent driver, 13 drivers, THR, and others. After being saved, PPABP clicks the button
of the tukin calculation process, and then the data will be formed into calculation
component data in the form of tukin value, absentee deduction, income tax calculation,
and net value.
Report > Print Report
Figure 10 Printing of the Tukin List
In this menu, PPABP can print a report on the payment list in the form of a detailed
list, recapitulate it, download it in Excel form, and send the data to the PPK for data
reconciliation. Here is an example of the resulting print.
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3585
Figure 11 Tukin Calculation Details
Figure 12 Recapitulation of Tukin Calculation
Reconciliation > Satker
Figure 13 Tukin Testing with Reconciliation
In this menu, PPK will carry out a systematic testing process with a data
reconciliation process, namely comparing the data submitted for example in June with
the previous month, namely May, and checking data changes, for example, some
employees change their grades, or there are additional tukin (good performance), and
tukin reductions (getting teacher/lecturer certification allowances). The PPK then checks
with the physical document of the employee change decree. If there is a discrepancy
between the calculation data and the Decree, the PPK can reject and return it to the
PPABP for correction, but if it is by it, it can be approved.
Approval > Treasurer and PPSPM
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3586
Figure 14 Approval and Submission to KPPN
In this menu, the Treasurer and PPSPM will approve (sign) then PPSPM will send
tukin to KPPN in preparation for the disbursement of tukin at KPPN.
Reconciliation > KPPN
Figure 15 Approval and Submission to KPPN
After the data is entered at KPPN, KPPN will carry out a data reconciliation process.
Data reconciliation will be the same as in the PPK but no longer testing with physical
documents, but based on the SK data that has been recorded, whether the data exists or
not, in addition to that it is coupled with validation for the prevention of double payments,
and employees who are already non-active such as retired and deceased but resubmitted
by the task force and others, if it occurs, the KPPN can take action of rejection. After that,
the data of the task force will be restored to the KPPN database.
Tukin > References
Figure 16 Tukin Reference
In this menu, those who can record and change tariffs for all ministries/institutions
are system administrators, each task force and ministry is not allowed to change on their
own, if there is a change in tariffs, send a letter to the Directorate General of Treasury.
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3587
Other > References
Figure 17 Ministry Reference
Figure 18 Satker Reference
Other references such as ministries, task forces, types of workers, income tax rates,
and others are also the same, namely only administrators are allowed to make changes,
task forces/ministries are not allowed to make changes themselves.
Conclusion
Performance allowance is one of the components of employee expenditure which
is very large compared to the monthly salary for civil servants in all
ministries/institutions. Meanwhile, salary payments have used the full system on the side
of the task force and KPPN, but for performance allowances yet. Therefore, it is
appropriate to develop a good performance allowance module not only from the side of
work units but also from the side of KPPN needs to be carried out and improved in
convenience and security.
The redesign of the development of the performance allowance module needs to
include the concept of segregation of duties, namely the need for separation of duties for
the recording role, namely the recording of SK data and the calculation of performance
allowances by PPABP, authorization, which is the authority to approve transactions, will
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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3588
be carried out by the PPK and KPPN and custody, which is the authority to hold money
that will be carried out by the Treasurer.
Application development with the FAST method with four initial stages, namely
scope definition, problem analysis, requirement analysis, and logical design with various
uses of diagrams such as business process diagrams, use case diagrams, flowcharts, data
flow diagrams, entity relationship diagrams is to define activities, see problems,
opportunities, directions and achieve good system development goals with expected
results, namely:
1. Improve the efficiency of using the system from the PPABP side by eliminating the
manual process that still exists today, and fully using the application.
2. Improving the control side of work units when the PPK conducts systematic testing of
the calculation of performance allowances through the data reconciliation process so
that it makes it easier for the PPK when conducting an SK examination of changes in
employees.
3. Improving the control side of KPPN before disbursing the budget while providing
convenience for KPPN in monitoring and evaluating performance allowance
payments.
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