THE EFFECT OF PERCEIVED ORGANIZATION SUPPORT AND WORK MOTIVATION ON EMPLOYEE ENGAGEMENT IN IMPROVING EMPLOYEE PERFORMANCE AT REGIONAL REVENUE AGENCY IN TEGAL REGENCY

Abstract

The purpose of this research is to test the influence of perceived organizational support, and work motivation on employee engagement to impact employee performance. Using these variables, the use of these variables is able to solve the problems arising withinemployees of the Regional Revenue Agency of Tegal Regency. The statement of this problem is how to increase employee performance? The sample size of this research is 44employees of the Regional Revenue Agency of Tegal Regency. Using the Smart PLS (Path Least Square). The results show that perceived organizational support and work motivation on employee engagement impact employee performance. The effect ofperceived organizational supporton employee engagement are significant;the effect ofwork motivationon employee engagement are significant;the effect ofperceived organizational supporton employee performance are significant;the effect ofwork motivation on employee performance is significant;the effect ofemployee engagementon employee performance is significant.

INTRODUCTION
One of the factors that determines the high or low performance of an employee is employee engagement (Motyka, 2018). There are several opinions that employee performance is influenced by how much employee involvement is involved. Involvement is said to be a form in the role or effort or extra role behavior that encourages changes that affect employee morale, productivity, commitment, loyalty to the organization. Employee engagement is defined as the degree to which an employee is emotionally and intellectually committed to the organization.
Employees who have a strong attachment to the organization show engagement with the organization. The concept of engagement is a motivational concept that utilizes employee involvement both physically, cognitively, and emotionally with their role in work. This conceptualization not only shows the relationship between engagement and performance, but also represents an inclusive view of the employee's self. Thus engagement can provide a more comprehensive explanation for performance effects than is provided by more familiar mechanisms that emphasize narrower aspects of the employee self. With strong employee engagement, their performance will increase (Harun and Ling, 2020). The higher the employee's sense of attachment to the agency, the better the work performance shown.
Civil Servants are very important in the implementation of government activities, this is because civil servants are the main element of human resources that determine the success of government administration. Recognizing the importance of the role of civil servants, the government has carried out activities to empower civil servants so that they have maximum capabilities and performance in efforts to achieve national goals. The enactment of Law No. 43 of 1999 concerning staffing matters which in its explanation states that the smooth implementation of government tasks is highly dependent on the perfection of the state apparatus, especially civil servants. So that human resources in a government agency need to be managed properly.
The most important source is agency support because it involves employees' social emotions and in this case employees participate in the agency properly. Through positive emotions employees feel supported. This support can create a better organizational culture that is easy to manage and healthy because of a good work environment. The relationship between employee perceptions is directly in the support of agencies through both individual work and other work that are interconnected (Varma and Chavan, 2021). Previous research has results including Varma and Chavan,(2021) explains that organizational support is positive and significant for employee engagement, and there is a difference in the research by Wickramasinghe and Perera, (2014) which states that there is no influence on the relationship between perceptions of organizational support on the formation of employee engagement.
In relation to the relationship between employee engagement and employee performance, Motyka, (2018), revealed that engagement is defined in 3 (three) dimensions, namely: rational, roles and responsibilities are well understood by employees, emotional which means great passion/enthusiasm of employees in carrying out work and their enthusiasm for their organization; motivation, the real contribution of employees trying to suit their respective roles properly. Involvement is very important for employees, where employee involvement shows the extent to which employees are motivated to contribute to organizational success and achieve organizational goals. Engagement is becoming increasingly important for employee performance, because the higher employee engagement, the better employee performance and will have a broad impact on better organizational performance.
Several studies that examined the relationship between employee engagement and employee performance provided consistent results. Motyka's research, (2018), stated that employee engagement has a positive influence on employee performance, where the employees involved have a commitment to the organization to do quality work. This means that employees who have high involvement will have high performance, so that from this opinion providing direction for management and leaders can consider involvement in increasing employee productivity by creating an environment that energizes and motivates employees to achieve the highest level of performance.
Apart from employee engagement, improving employee performance can also be done by maximizing perceived organizational support, which is a concept in which employees are given recognition, appreciation, approval and rewards, payments and promotions and access to information that helps employees feel able to carry out their work very well ( Abou- Moghli, 2015). These findings support the opinion of Sulistiyan  (2020), which states that perceived organizational support has a significant effect on employee performance, while Dai and Qin, (2016) show that perceived organizational support increases employee engagement, this shows the importance of perceived organizational support to increase work engagement among employees. Based on the results of the researchers' initial observations, several obstacles were found related to employee performance, this can be seen through the failure to achieve the realization of several types of taxes in 2021. The failure to achieve these types of taxes is suspected to be due to low employee performance. The following is a decrease in employee performance as seen from a decrease in tax revenue in 2021 as shown in the following table below: Through the table of targets and realization of regional tax revenues for 2021 above, it can be seen that there are types of taxes whose realization has not reached the predetermined targets. Based on the results of initial observations by looking at field conditions and the results of interviews with tax collection officers, it was found that the decline in realization was due to the current economic difficulties, especially during the pandemic and limited resources in collecting taxes so that the realization of tax collection was not optimal.
Besides thatthe phenomenon in this study is the realization of the average value of work performance for Tegal Regency Regional Revenue Agency employees, this can be explained in Table 1.3 as follows:  Table 3 as follows:  Table 3 explains that the indicators for work and cooperation initiatives have decreased for the 2020-2021 period, this indicates that the performance of employees at the Tegal Regency Regional Revenue Agency has not been optimal. The problem in this study is based on the existence of a gap phenomenon, namely the non-optimal performance of employees at the Regional Revenue Agency of Tegal Regency as indicated by data on work targets and work initiatives and cooperation, where employee performance targets have decreased in the 2020-2021 period and indicators of work and work initiatives also experienced a decrease in the 2020-2021 period.

Data Type
Quantitative secondary data sets are the type of data used in this study. The existing data were then analyzed using statistics with the PLS 3.3 software tool.

Population & Sample
Population refers to the entire group of people, events, or things of interest that the researcher wants to examine (Ghozali, 2016). The population in this study are employeesRegional Revenue Board of Tegal Regencya total of 44 employees, because the total population is less than 100, this study uses a census, where the entire available population is used as a sample.

Research variable
Independent variable and dependent variable are two types of variables used in this research. Perceived organizational support and work motivation are independent variables in this study. Employee engagementand employee performanceused as the dependent variable of the study.

Analysis Techniques
This study uses quantitative analysis techniques. Quantitative analysis is done by analyzing a problem that is embodied in quantitative terms. In this study, because the type of data used was qualitative data, quantitative analysis was carried out by quantifying research data into numbers using a ratio scale and a 5-point Likert scale. The analytical tool used in this study is the Smart PLS (Partial Least Square) program.

RESULTS AND DISCUSSION
The Effect Of Perceived Organization Support And Work Motivation On Employee Engagement In Improving Employee Performance At Regional Revenue Agency In Tegal Regency Journal of Business, Social and Technology, Vol. 4, No. 2, July 2023 125

Measurement Model (Outer Model)
The measurement model or measurement model in the PLS SEM model is used to test whether the indicators used have good qualifications. Validity was assessed using convergent and discriminant validity. If the results are inconsistent with the measurement model determined previously, the measurement model must be specified again and re-analyzed.

Individual Item Validity (Convergent Validity)
The validity of individual items was assessed by looking at the loading factor. The results of the loading factor are presented in Table 4 below.

Figure 2 PLS results
Latent variables use reflexive items. Thus the strength of each construct needs to be tested as a form of measurement model. The results of the measurement model of this research model are presented in the loading factor table for the following outer loading. The results of the analysis show that all items have a loading factor that has exceeded the recommended value of 0.70. This shows that each item has good convergent validity.

Discriminant Validity Assessment
Discriminant validity was assessed using the cross loading value. compared the correlation between the constructs and the square root of the extracted mean variance (AVE) for the constructs. Cross loading indicates that all measurement items clearly load on the specified latent variable which is intended to measure the variable. Table 5 shows that the cross loading value on the indicator for the variable that matches the measurement has the highest cross loading value compared to the indicator value for the irrelevant variable. The correlation value of the cross loading variable is obtained as follows: The correlation matrix between indicators and research variables shows that the cross loading values for each indicator are the largest in the latent variables where the indicators are theorized. The results of the cross loading indicate that these latent variables have good discriminant validity. District validity can also be seen from the correlation values between latent variables as follows: The correlation value between latent variables shows that none has a very high correlation (above 0.90). This shows that each latent variable is a variable whose value is different from other latent variables. These results indicate that there is adequate discriminant validity for all variable constructs in the proposed conceptual model. Based on the analysis performed, the measurement model in this study showed adequate discriminant validity, which means that all the latent variables proposed in the hypothesized model are different from one another. In total, the measurement model in this study showed sufficient convergent validity and discriminant validity.

Reliability Analysis
Reliability analysis is presented in several sizes, namely composite reliability and Cronbach Alpha. All latent variables show a composite reliability value above 0.70 in the range from 0.848 to 0.886. Values for acceptable reliability consistency estimates. Cronbach's Alpha value also shows values greater than 0.60, namely in the range of values of 0.763 to 0.83. Therefore the results show that the measurement items are appropriate for each latent variable and are reliable. The average variance extracted (AVE) which measures the variance captured by the indicator relative to measurement error, must be greater than 0.50 to justify using the construct. The average variance extracted is within the range of 0.584 and 0.662. Overall, the results show that all constructs are valid measures based on their parameter estimates,

Structural Model (Inner Model)
The purpose of this stage is to test all the hypotheses proposed in this study in order to answer the research questions described. The causal structure model was assessed to examine the effect among the constructs defined in the proposed model through the estimation of the coefficient of determination (R2), and the path coefficient.
These two R2 values and the path coefficient (loading and significance) indicate how well the data supports the hypothesized model. In the theoretical model proposed discussed in Chapter 3, in this study, the underlying constructs are classified into two classes; exogenous constructs and endogenous constructs.

Determination Coefficient Assessment R2
The value of R2 determines the predictive power of the model. SmartPLS 2.0 M3 provides R2 values for the dependent variable in the research model. The R2 value measures the relationship of the latent variable (LV) in explaining the variance to the total variance. Table 8 shows the R2 for each of the endogenous variables defined in the proposed theoretical model. The R2 value in the Employee engagement variable shows a value of 0.527. This means that 52.7% Employee engagement can be influenced by work motivation and Perceived Organizational Support variables. While the value of R2 on the employee performance variable shows a value of 0.591. This means that 59.1% of employee performance is influenced by work motivation and Perceived Organizational Support and Employee engagement variables.

Proposed Hypothesis Testing
Once the validity of the structural model has been confirmed, the next step is to assess the path of the proposed structural model. Figure 3 shows the structural model and analytical results. Each path corresponds to each of the hypotheses proposed in this study. The test of each hypothesis is achieved by looking at the sign, size and statistical significance of the path coefficient (b) between the latent variable and the dependent variable. The higher the path coefficient, the stronger the effect of employee loyalty on the dependent variable.

Figure 3 Results of the research model
The results of the path coefficient test of the model tested are based on the results of the PLS analysis from the SmartPLS software. Presented in Table 9 below

Discussion Perceived Organizational Support for Employee Engagement
The results of this study indicate that there is a direct effect of perceived organizational support on employee engagement. This research shows that the higher the degree of employee perception regarding the extent to which the organization assesses the contribution of employees and cares about their welfare, the higher the engagement they have. This supports previous research conducted. This is in line with the results of previous research byDai and Qin, (2016)which shows that there is a significant influence between perceived organizational support on employee engagement, that is, when employees feel the organization values their contribution to the company, this affects employee support for their organization. Dai and Qin, (2016)states that perceived organizational support is one of the variables that influence the formation of employee engagement. The results of this study support the opinion, that the stronger the employee's positive assessment of the organization related to the extent to which the organization assesses their contribution and pays attention to their welfare, the higher the level of engagement it has (engaged employee). Another opinion byVarma and Chavan, (2021)that one of the factors that influence the emergence of engagement is job resources or work resources, where work resources cover various aspects, one of which is social support (perceived organizational support). The role of perceived organizational support is assessed by employees as a form of social emotional needs, an indication of the company's readiness to appreciate increased work, and the company's tendency to provide assistance to employees when needed in order to complete work effectively. The role of perceived organizational support will indicate the willingness of the company or organization to pay attention to and appreciate the efforts of employees in helping the success of the company. Therefore, The role of perceived organizational support in shaping employee engagement in an organization is also explained byVarma and Chavan, (2021)which states that with an employee's feelings towards superiors and co-workers who are able to work well together and pay attention to any problems encountered, it will make the employee willing to play an active role or be engaged in his work. This shows that employee engagement can be created with the presence of factors driving full support from the organization or perceived organizational support. This opinion is in line with the results of this study which indicate that employees who have positive perceptions of their superiors and co-workers in the organization will tend to make them employees who are bound both to their work and to their organization or company (engaged employees).

Perceived Organizational Support on Employee Performance
Perceived Organizational Support is able to improve employee performance, this shows that the presence of perceived organizational support is an important signal that organizations place a higher commitment to employees. In this case, if employees feel that the organization provides support, then employees will fully contribute to the organization. This is consistent with previous research regarding the effect of organizational support on performance showing a positive and significant effect.
Organizations should focus broadly on performance to enhance employee capabilities and to achieve goals. When employees feel the support of the organization, based on reciprocal relationships, they are obliged to show behavior that is beneficial to the organization. Thus, the existence of perceptions of organizational support can improve the performance of standard work activities and actions that are beneficial to the organization. The results of this study support the researchBeheshtifar and Zare, (2021) which shows that the higher the perceived organizational support, the higher the employee engagement.

Work Motivation on Employee Engagement
Work motivation is able to increase employee engagement, this shows that for survival and sustainable growth in an increasingly rapid business development, companies must manage their human resources effectively, encourage employees to remain highly committed and have strong involvement with the company (Markos and Sridevi, 2010) . According to Engidaw, (2021) employees are emotionally motivated when they receive positive ratings or reinforcement given by others, and they are often motivated by factors such as their salary at the end of the month or bonuses, promotions, or promotions. Likewise, Tyas and Rizki, 2022) defines an employee who has extrinsic motivation because someone is extrinsically driven when they are involved in work to get some goals that are separate from the work itself. Another characteristic of employees who have extrinsic motivation is that they can do their work to avoid punishment, so that the work they do is not done for the sake of the job, but for the sake of its immediate consequences; implies that these consequences can be used to generate extrinsically motivated behavior in employees. but for the sake of its immediate consequences; implies that these consequences can be used to generate extrinsically motivated behavior in employees. but for the sake of its immediate consequences; implies that these consequences can be used to generate extrinsically motivated behavior in employees.
Employees who are motivated and engaged in the organization tend to contribute more in terms of productivity and work engagement. Employees who have the perception that the organization provides support and cares about their welfare, employees will show their performance with decreased absenteeism and will always strive towards achieving company/organizational goals. When employees believe that the company/organization where they work pays attention to welfare, employees will also fulfill their obligations and responsibilities to the company by becoming more attached. The role of organizational support influences the occurrence of work engagement, because the attention from the company can lead to good work engagement. Therefore, Engagement is the result of high morale. It is further said that when environmental conditions are perceived positively both physically and psychosocially, employees will experience feelings of well-being. These feelings can arouse employee morale. Employees will work enthusiastically to produce more and better. When morale is at a high level, it will also trigger employee behavior to have engagement. Furthermore, it is said that engagement is impossible without high morale, and high morale usually results in engagement. In other words, morale is an aspect that must first appear in employees before employees feel engaged. Work motivation has a direct effect on work engagement at the Tegal District Revenue Agency. This can be interpreted that the higher the employee's work motivation, the greater the employee's sense of engagement with the company. High work engagement is able to make employees more psychologically attached so that in the end employees will be motivated to work and have commitment, high enthusiasm and enthusiasm for work. The results of this study are proven by previous research by Engidaw, (2021) which shows that work motivation has a significant influence on employee work engagement. The greater the employee's work motivation towards his work, the higher the employee's work involvement

Work Motivation on Employee Performance
Work motivation can improve employee performance, this shows that motivation is an important variable, where motivation needs to get great attention for organizations in improving employee performance. Motivation is a desire within a person that causes that person to take action. Someone often takes action for something to achieve a goal. Motivation questions how to encourage subordinates' work enthusiasm, so that they want to work hard by giving all their abilities and skills to realize company goals.
A person's motivation starts from the need, desire and drive to act in order to achieve needs or goals. This indicates how strong the drive, effort, intensity, and willingness to sacrifice for the achievement of goals. In this case, the stronger the drive or motivation and enthusiasm, the higher the performance. Riyanto et al., (2021) stated that the factors that influence performance are ability factors and motivational factors. While Mathis (2007:84) states that the performance sought by a company from a person depends on the ability, motivation, and individual support received. There is a positive relationship between motivation and performance with achievement, meaning that employees who have high achievement motivation tend to have high performance.

Employee Engagement on Employee Performance
Employee engagement is able to improve employee performance, this shows that the higher the employee engagement level, the higher the employee job satisfaction. This is in line with research conducted byHenry, (2020), which shows that there is a positive and significant effect of employee engagement on job satisfaction. In particular, it can be observed that all dimensions of employee engagement are positively and significantly related to job satisfaction. Furthermore, research conducted byMotyka, (2018) also showed the same result that there is a positive and significant relationship between employee engagement and performance CONCLUSION These results can be explained as follows: 1. Hypothesis 1 tests the effect of Perceived Organizational Support on Employee engagement showing a positive coefficient. The t value of the bootstrap method test statistic shows 4.269. If calculated, the t value is greater than 1.96. This shows that Perceived Organizational Support has a positive and significant influence on Employee engagement. Thus Hypothesis 1 is accepted. 2. Hypothesis 2 tests the effect of Perceived Organizational Support on employee performance showing a positive coefficient. The t value of the bootstrap method test statistic shows 2.532. If calculated, the t value is greater than 1.96. This shows that Perceived Organizational Support has a positive and significant influence on employee performance. Thus Hypothesis 2 is accepted. 3. Hypothesis 3 tests the effect of work motivation on employee engagement showing a positive coefficient. The t value of the bootstrap method testing statistic shows 2.446. If calculated, the t value is greater than 1.96. This shows that work motivation has a positive and significant influence on employee engagement. Thus Hypothesis 3 is accepted. 4. Hypothesis 4 tests the effect of work motivation on employee performance showing a positive coefficient. The t value of the bootstrap method testing statistic shows 2.092. If calculated, the t value is greater than 1.96. This shows that work motivation has a positive and significant influence on employee performance. Thus Hypothesis 4 is accepted. 5. Hypothesis 5 tests the effect of employee engagement on employee performance showing a positive coefficient. The t value of the bootstrap method testing statistic shows 2.881. If calculated, the t value is greater than 1.96. This shows that employee engagement has a positive and significant influence on employee performance. Thus Hypothesis 5 is accepted.