The Corona virus Disease (Covid-19) pandemic which has spread to various countries including Indonesia requires various sectors to immediately take a stand in preventing wider transmission, including the government sector. As a result of the pandemic, Mojokerto City implemented PPKM with a work from office (WFO) policy for all civil servants (ASN) within the Mokokerto City Regional Secretariat. The number of employees of the Regional Secretariat of the City of Mojokerto in 2019 was 119 consisting of 65 men and 54 women with the competency of the employees of the Regional Secretariat of the City of Mojokerto based on their level of education, namely there were 22 employees (18.5%) had a Masters-S2 level of education, 61 employees (51.3%) Bachelor-S1 graduates, 6 employees (5%) Diploma III graduates and 28 employees.

The phenomenon is that there are still employees at the Regional Secretariat of the City of Mojokerto who have less competence, namely as many as 5% are still Diploma III graduates and 23.5% are high school graduates, whereas previous research found that competence greatly influences employee performance. Then, the number of TPP receipts for employees of the Regional Secretariat of the City of Mojokerto is also still not optimal due to the lack of employee discipline which will ultimately affect employee performance. The percentage of employee TPP receipts has also decreased in terms of workload/work discipline from 40% in 2020 to 30% in 2021 as a result of the Covid-19 pandemic policy, even though the purpose of providing TPP is to increase work discipline and motivation,

Increasing employee competence will lead to positive work attitudes and behavior, especially for employees of the Regional Secretariat of the City of Mojokerto so that employee performance will also increase. This has been proven in Salsabila's research [1] that employee competence has a  significant positive effect on employee performance so that the better the competency, the employee will work professionally, with effective, efficient, transparent results, and in accordance with the provisions that apply in the organization.

Research related to factors that affect employee performance during the Covid 19 pandemic has been studied before but still yielded inconsistent results, including Salsabila [1] that employee competence has a significant positive effect on employee performance. In contrast to the findings of Triswanto & Triyanto [2] that employee competence or ability has a significant negative effect on employee performance. Then Dhermawan et all [3] found that there was no effect of employee competence on employee performance. Research by Umbeang [4], Rikusita [5] and Zuhri [6] found that there is a positive effect on employee performance on Additional Employee Income (TPP). In contrast to the findings of Ardiani & Nugraheni [7] that employee performance has a negative influence on giving incentives or TPP. Then Sopiah [8] & Rizal et all  found that there was no effect of employee performance on compensation or TPP.

This research has originality because there are fundamental differences with previous studies. This writing was carried out during the Covid-19 pandemic using the additional income variable as the dependent variable. Previous researchers, among others, examined the effect of additional income on performance; the effect of additional income and job satisfaction on performance [5]; and the influence of competence and organizational commitment on performance [1].

Based on the previous research gap research with inconsistent results between TPP and competence in influencing employee performance and the gap phenomenon that there are still employees who are less competent and the acceptance of additional employees is not optimal, the researcher is interested in conducting research so that the research results achieve consistency, especially for employees in Mojokerto City Regional Secretariat. Therefore the purpose of this research is uTo find out and analyze the influence of employee competence on employee performance in the Regional Secretariat of the City of Mojokerto; the influence of employee competence on the additional income of employees in the Regional Secretariat of the City of Mojokerto; the influence of employee performance on additional employee income in the Regional Secretariat of the City of Mojokerto; and the effect of employee competence and employee performance on additional employee income in the Mojokerto City Regional Secretariat.

LITERATURE REVIEW

Employee performance plays a big role in successachievementvision and mission of an organization. Mangkunegara [9] states that employee performance is a term from the word Job Performance or Actual Performance (work achievement) is the result of work in quality and quantity achieved by an employee/employee in carrying out his duties in accordance with the responsibilities given to him. Employee performance is defined as the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him.

Employee performance factors are influenced by motivation, job satisfaction, stress levels, condition physical work, compensation systems, job design, commitment to the organization and other economic, technical and behavioral aspects [10]. According to Nitisemito [11], there are various factors of employee performance including the amount and composition of the compensation given, proper job placement, training and promotion, a sense of security in the future (with severance pay and so on), relationships with colleagues and relationships with leader.

The first factor, namely the additional income of employees can also be calledtermincentive. According to Hasibuan [12] that: "Incentives are additional remuneration given to certain employees whose achievements are above standard achievements. This incentive is a tool used by supporters of the principle of fairness in giving compensation. Mojokerto Mayor Regulation Number 17 of 2021 concerning Additional Income for Civil Servants in the Mojokerto City Government Environment regulates the calculation of additional employee income based on two aspects, namely evaluating employee work discipline and evaluating employee work productivity.

Increasing employee competence by providing high additional employee income (TPP) will lead to positive work attitudes and behavior, especially for employees of the Mojokerto City Regional Secretariat so that employee performance will also increase. This can prove that the competence of employees will be able to mediate the effect of Additional Employee Income (TPP) on employee performance so that the better the competence, the employee will work professionally, with effective, efficient, transparent results, and in accordance with the provisions that apply in the organization thereby strengthening the effect of Additional Employee Income (TPP) on employee performance.

The second factor is employee competence. Wibowo [13] defines competence as an ability to carry out or perform a job or task that is based on skills and knowledge and is supported by the work attitude required by the job. Michael Zwell provides five competency categories consisting of: task achievement, relationship, personal attribute, and managerial, leadership. According to Gordon [14] that there are aspects of employee competency/ability, namely: employee knowledge, understanding, expertise, employee values, employee attitudes and interests.

Moeheriono [15] argues that the relationship between employee competence and performance is very close and very important, the relevance is there and it is strong and accurate, even if employees want to improve performance they should have social competence according to their work (the right man on the right job). Research by Jumaisa, Nurwati and Masri [16], Setiono and Astawa [17], and Salsabila [1]  found that employee competency has a significant positive effect on employee performance. This shows that the better the competency, the employee will work professionally, with effective and efficient results or increased performance.

This research uses a quantitative method with an explanatory type.The population in this study were all employees of the Regional Secretariat of the City of Mojokerto, totaling 119 employees and the samples taken were 55 employees of the Regional Secretariat of the City of Mojokerto. A sample of 55 employees was taken using proportional random sampling technique. Researchers used two types of data in conducting this research, namely primary data and secondary data. In this study, primary data was obtained by researchers from distributing questionnaires to research samples, namely employees in the Regional Secretariat of the City of Mojokerto and aiming to obtain data in the form of additional employee income, competence and employee performance. Secondary data sources were obtained from the Regional Secretariat of the City of Mojokerto such as agency profiles and employee data.

Data collection usingmethod of literature study and distribution of questionnaires. Literature study was used by researchers to find out about the profile of the Regional Secretariat of the City of Mojokerto and employee data while distributing questionnaires to collect data by asking a number of questions to the research sample. Questionnaires were handed over directly to employees who were research respondents at the Regional Secretariat of the City of Mojokerto and after being filled in they were immediately returned to the researcher. Data obtained from the field were then analyzed using descriptive statistics and multiple linear regression analysis (test statistic t and statistical test F). The t test was carried out to show how far the influence of one independent variable individually explains the variation in the dependent variable [18].

This variable description analysis was carried out by making three interval categories, namely high, medium and low. This study uses a range of 1.33 interpretation of the value range [18], namely 

1.00 – 2.33 = Low; 2.34 – 3.66 = Moderate; and 3.67 – 5.00 = High.

Based on Table 1. shows that the average or mean value of the respondent's answer is 3.96 if the score is included in the class interval which is in the high category. The results mean that based on existing data it can be seen that the majority of respondents have high employee performance. The indicator that has the highest mean is 4.15 in item Y1. 4 (I have a high level of attendance at work) so that it can be concluded that the performance of employees in the Regional Secretariat of the City of Mojokerto is determined by their presence.

Based on Table 2. it shows that the average or mean value of the respondent's answer is 3.99 if the score is included in the interval class which is in the high category.

Based on Table 3, it shows that the average or mean value of the respondent's answer is 3.92 if the score is included in the class interval which is in the high category. Hypothesis testing is carried out by testing hypotheses in the form of path diagrams or relationships between variables that are arranged based on theory. The results of the partial significance test of employee competence, additional income on performance can be seen as in Table 3.

Based on Table 4. it is known that the employee competency variable on employee performance has a t-count value of 4.385 with a significance of 0.000, so the value is smaller than the alpha value (0.05) so that hypothesis 1 (H1) which states that additional employee competencies affect employee performance in Mojokerto City Regional Secretariat was accepted.

Based on Table 5 it is known that the employee competency variable on employee performance has a t-count   value   of   4.780  with a significance of 0.000 or less than the alpha value (0.05), therefore, hypothesis 2 (H2) which states that employee competency affects additional income accepted.

Table 1: Respondents' Perceptions of Employee Performance Variables

Table 2: Respondents' Perceptions of Additional Income Variables

Table 3: Respondents' Perceptions of Employee Competency Variables

Table 4. Statistical Test Results t The Effect of Employee Competence on Employee Performance

Dependent Variable: performance

Table 5. Statistical Test Results t The Effect of Employee Competence on Additional Employee Income

Dependent Variable: TPP

Table 6. Statistical Test Results t The Effect of Employee Performance on Additional Income

Dependent Variable: TPP

Table 7: F Test Results

Dependent Variable: TPP

Based on Table 6 it is known that the employee performance variable on additional income has a t value of 5.580 with a significance of 0.000. Thus, the resulting significance level has a value smaller than the specified alpha value (0.05), therefore, hypothesis 3 (H3) that employee performance affects additional income is accepted.

The F statistical test basically shows whether all the independent or independent variables included in the model have a simultaneous effect on the dependent or dependent variabledata.

Table 7 shows the calculated F value of 20,874 and sig 0.000 <0.05. These results indicate that simultaneously (together) the independent variables have a significant positive influence on the dependent variable, meaning that the independent variables, namely employee competency and employee performance, are able to explain the dependent variable additional employee income., therefore hypothesis 3 (H3) which states that employee competence and employee performance affect additional income in the Regional Secretariat of Mojokerto City is accepted.

The coefficient of determination (R²) measures how far the model's ability to explain the variation in the dependent variable. The results of SPSS processing obtained the efficiency of determination as in Table 8.

Based on the results of the coefficient testdetermination(R2) above shows that the indicated R Square is 0.266 or 26.6%. This shows that employee competence affects employee performance by 26.6% while the remaining 73.4% is influenced by other independent variables that are not included in this research model.

Based on the test results of the coefficient of determination (R2) above, it shows that the R Square shown is 0.301 or 30.1%. This shows that employee competence affects additional employee income by 30.1% while the remaining 69.9% is influenced by other independent variables that are not included in this research model. (Table 9)

Based on the test results of the coefficient of determination (R2) above, it shows that the R Square shown is 0.370 or 37%. This shows that employee performance affects the additional employee income by 37% while the remaining 63% is influenced by other independent variables that are not included in this research model. (Table 10)

Based on the test results of the coefficient of determination (R2) above, it shows that the adjusted R2 is    shown   at    0.424   or 42.4%. This shows that employee competence and employee performance together have an influence on additional employee income of 42.4% while the remaining 57.6% is influenced by other independent variables that are not included in this research model. (Table 11)

Table 8. Results of the Coefficient of Determination (R2) (Effect of X on Y1)

a. Predictors: (Constant), Competence, b. Dependent Variable: performance

Table 9. Results of the Coefficient of Determination (R2) (Effect of X on Y2)

a. Predictors: (Constant), Competence, b. Dependent Variable: TPP

Table 10. Results of the Coefficient of Determination (R2) (Effect of Y1 on Y2)

a. Predictors: (Constant), performance, b. Dependent Variable: TPP

Table 11. The results of the Coefficient of Determination (R2) (X and Y1 against Y2)

a. Predictors: (Constant), performance, Competence, b. Dependent Variable: TPP

The Effect of Employee Competence on Employee Performance

The results of this study found that there was a significant positive effect on employee competence on employee performancewithin the Regional Secretariat of the City of Mojokerto. The existence of this significant positive influence indicates that the higher the competence of employees, the performance of employees in the Regional Secretariat of the City of Mojokerto also increases or gets higher. This finding is supported by the research results of Jumaisa, Nurwati and Masri [1, Setiono and Astawa [17], and Salsabila (2021) which also found that employee competence has a significant positive effect on employee performance.

The competence of employees in the Regional Secretariat of the City of Mojokerto both in the form of the skills and abilities of individual employees to work well and driven by good knowledge will also play a role as a source of labor which is a vital object in carrying out the activities of the Regional Secretariat of the City of Mojokerto. This competence includes an understanding of the company's values, duties and responsibilities which will affect the behavior of employees in carrying out their activities including at work. An understanding of their duties and responsibilities at work which is implemented in work attitudes and behavior will lead an individual to achieve the best performance.

The Effect of Competence on Additional Employee Income

The results of this study found that there was a significant positive effect of additional employee competence on additional employee income.There is a significant positive influenceshows that the better the competence of employees, the additional income of employees in the Regional Secretariat of the City of Mojokerto also increases or gets higher.

This finding is in line with the provisions in Article 1 of Mojokerto Mayor Regulation Number 17 of 2021 concerning Additional Income for Civil Servants in the Mojokerto City Government Environment that "Additional Civil Servant Income or TPP is additional income given to PNS in order to improve the performance and welfare of PNS based on job duties and functions”. Giving TPP is a form of appreciation to civil servants for their performance with the objectives of: 

• increasing the discipline and work motivation of civil servants; 
• improve the performance of civil servants and the city government as a whole; and 
• improve the welfare of civil servants.

The Influence of Employee Performance on Additional Employee Income

The results of this study found that there was a significant positive effect on employee performanceto additional income within the Regional Secretariat of the City of Mojokerto. The existence of this significant positive influence indicates that the higher the employee's performance, the additional income for employees in the Regional Secretariat of the City of Mojokerto also increases or gets higher. This finding is supported by the research results of Rikusita [5], Umbeang [4] and Zuhri [6] which also found that employee performance has a significant positive effect on additional income.

Employee performance is able to affect the Additional Employee Income (TPP) within the Mojokerto City Regional Secretariat because basically the TPP award is a form of appreciation to employees in order to improve the performance and welfare of PNS based on the duties and functions of the position. In this case, if the Additional Employee Income (TPP) received is higher, it is only natural that the performance of employees in the Mojokerto City Regional Secretariat will also increase.

The Influence of Employee Competence and Employee Performance on Additional Employee Income

This study found that there is an influence of employee competence and employee performance on additional employee incomefor additional income. This also shows that the existence of increasing work competence and performance means that the additional income for employees in the Regional Secretariat of the City of Mojokerto also increases.

The existence of additional employee competencies can increase which will ultimately lead to positive work attitudes and behavior, especially for employees of the Regional Secretariat of the City of Mojokerto so that employee performance will also increase and employee income (TPP) will also increase. Employee competence in this case has an important role in the formation of employee performance and ultimately provides an increase in obtaining additional income for employees. With the influence of competence and performance on this additional income, employees will work professionally, with results that are effective, efficient, transparent, and in accordance with applicable regulations within the organization so as to strengthen the influence of employee performance and additional employee income (TPP).

Based on the results of research and discussion, it can be concluded that tthere is a significant positive influence on employee competence on employee performance in the Regional Secretariat of the City of Mojokerto. This means that the higher the competence of employees, the higher the performance; There is a significant positive influence on employee competence on additional employee income in the Regional Secretariat of the City of Mojokerto. This means that the higher the competence of employees, the higher the additional employee income. There is a significant positive influence on employee performance on additional employee income in the Regional Secretariat of Mojokerto City. This means that the higher the performance of employees, the higher the additional income of employees. There is a significant positive influence on employee competence and employee performance on additional employee income in the Mojokerto City Regional Secretariat. This means that the higher the competence of employees and employee performance, the higher the additional employee income.

Research suggestions are shouldThe Regional Secretariat of the City of Mojokerto improves employee competence and employee performance through the addition of incentives, salaries and benefits for outstanding employeesAndEmployees need to improve their competence so that their personal performance as well as the performance of their institution also increases.

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