The Role of Mediation of Work Motivation in Improving the Performance of BNN Employees in Central Kalimantan Province

This study aims to determine and analyze the effect of incentives and organizational culture on employee performance through the mediation role of work motivation at the National Narcotics Agency of Central Kalimantan Province. The method used in this research is quantitative research. The sample of this research is 70 people. The data were analyzed using the Structural Equation Modeling (SEM) model using the Partial Least Square approach (SEM-PLS). The results of the study showed that incentives have no significant effect on employee performance and work motivation. Meanwhile, organizational culture has a significant effect on employee performance and work motivation. In addition, work motivation has a significant effect on employee performance. For the mediating role of work motivation, the results showed that work motivation cannot mediate the relationship between incentives and employee performance (no mediation). Meanwhile, work motivation can mediate the relationship between organizational culture and employee performance partially (partial mediation).

This study aims to determine and analyze the effect of incentives and organizational culture on employee performance through the mediation role of work motivation at the National Narcotics Agency of Central Kalimantan Province. The method used in this research is quantitative research. The sample of this research is 70 people. The data were analyzed using the Structural Equation Modeling (SEM) model using the Partial Least Square approach (SEM-PLS). The results of the study showed that incentives have no significant effect on employee performance and work motivation. Meanwhile, organizational culture has a significant effect on employee performance and work motivation. In addition, work motivation has a significant effect on employee performance. For the mediating role of work motivation, the results showed that work motivation cannot mediate the relationship between incentives and employee performance (no mediation). Meanwhile, work motivation can mediate the relationship between organizational culture and employee performance partially (partial mediation). 3233 outside of the salary provided by the organization to employees to increase motivation and work performance (Lilyana et al., 2017) Organizational culture is a driving factor in the formation of performance, because organizational culture is the values and norms that apply in the organization and are accepted by all members of the organization. A good assessment of organizational culture can encourage employees to work better and ultimately improve the performance of individuals within the organization. A good organizational culture will foster positive motivation in each individual and shape the behavior of organizational members where they will comply with all rules in the organization (Cardina, 2022).

INTRODUCTION
Motivation is the encouragement, effort and desire that exists within humans that activates, empowers and directs behavior to carry out tasks properly within the scope of work. Robbins (2006) defines motivation as a process that determines the intensity, direction, and persistence of individuals in an effort to achieve goals. Motivation is a process that originates from physiological and psychological needs that result in behavior or encouragement aimed at a goal or incentive (Shofwani et al., 2019).
The National Narcotics Agency, hereinafter abbreviated as BNN, is an agency established for the purpose of preventing and eradicating and illicit traffic of narcotics and narcotics precursors. The performance of preventing and eradicating crimes and violations of law in the form of crimes of drug abuse and illicit trafficking, as a constitutional mandate for the existence of BNN, is a manifestation of the presence of the state in providing protection for its citizens not to become victims and perpetrators of drug crimes. In this regard, BNN performance will always be linked to the prevalence rate of drug abuse which shows or describes the current situation of drug abuse (BNN Strategic Plan, 2020).
The Central Kalimantan Province National Narcotics Agency (BNNP Kalteng) is a BNN work unit at the regional level of Central Kalimantan Province which is obliged to carry out BNN tasks in the Central Kalimantan Province Region including achieving the performance set out in the performance agreement.
BNNP Central Kalimantan measures organizational performance by looking at predetermined indicators as outlined in the value of the Government Agency Performance Accountability Report (LAKIP) where there is a decline in organizational performance from 99.2 in 2020 to 86.49 in 2021(LAKIP BNN, 2021), with these conditions BNN Central Kalimantan Province to make efforts to improve organizational performance through improving employee performance. One of the efforts made to improve employee performance is by internalizing the values and cultural norms of the organization to all BNN employees in Central Kalimantan Province. In addition, the provision of incentives is expected to motivate employees to improve employee performance.

LITERATURE REVIEW
The theory of balance or equity theory was put forward by John Stacey Adams, a work and behavioral psychologist in 1963. This theory assumes that basically humans like fair/comparable treatment, related to relational satisfaction in terms of perceptions of fair/unfair distribution of resources. in interpersonal relationships. This theory builds a wider awareness of the dimensions of each individual's assessment as a wider manifestation of justice than other motivational theories. Some theories of motivation assume that a person's behavior arises and is managed by efforts to establish or maintain an inner psychological balance. When experiencing psychological tension or when the level of work stress increases, we are motivated into action to re-establish balance. Adams developed it further by focusing on the fairness side of individuals in organizations. (Adams, 1963) According to Wexley and Yukl in Sinambela (2016), performance is an implementation of the theory of balance. According to him, a person will show optimal performance if he gets benefits and there is stimulation (induction) in his work fairly and reasonably (reasonable).

Employee Performance
The concept of performance is an abbreviation of the kinetics of work energy whose equivalent in English is performance. The term performance is often Indonesianized as performance (Wibowo, 2014). Performance is the result of work that can be achieved by a person or group of people in an organization, in accordance with their respective authorities and responsibilities to achieve the goals of the organization concerned legally, not violating laws that are in accordance with morals or ethics (Sedarmayanti, 2009). According to Hasibuan (2010) performance is a work result achieved by a person in carrying out the tasks assigned to him based on skills, experience and sincerity as well as time.
Performance is the results of the function of a person's or group's work activities in an organization which are influenced by certain factors to achieve organizational goals within a certain period of time (Tika, 2006). Employee performance is very important to be achieved by every company because performance is a reflection of the company's ability to manage and allocate its resources. Performance is a benchmark in the process of carrying out work so that work is carried out properly or not (Qostalano, 2019). According to Mangkunegara (2009) employee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with their responsibilities. Based on theoretical studies and previous research, (Febriani, 2023).
The dimensions and indicators used by the author are based on the theory from Mangkunegara (2009), namely: (1) Quality of work is something that is related to the work process to work results that can be measured by the level of efficiency and effectiveness of a person in carrying out a job supported by other resources.
(2) The quantity of work, namely the unit amount or maximum limit that must be achieved by someone with the time that has been targeted by the company's leadership. (3). Collaboration is the attitude and behavior of every employee who establishes a cooperative relationship with leaders or colleagues to complete work together. (4) Responsibility is something related to the results of work that has been completed which must be accounted for by every employee if there is still work that has not met the expectations of the leadership. (5) Initiatives are all forms of movement from within members to do work and overcome problems. The behavior of an employee in achieving work results in quality and quantity in accordance with the tasks that have been given and the time that has been set by the leadership of the company where the results are measured over a certain period of time, based on company provisions and agreements paying attention to the performance of its employees

Work Motivation
Motivation, according to Vroom, leads to decisions regarding how much effort will be expended in a given task situation (Novalda, 2022). According to Mas'adah et al., in Novalda, 2022, there are three relationships in the expectancy theory, namely, the relationship between effort and achievement, the relationship between achievement and organizational rewards and the relationship between organizational rewards and employee goals. According to Robbins (2016), motivation is defined as a process that explains a person's strength (intensity), direction, and persistence to achieve goals. According to Robbins (2016) in Sapta, I. et al. (2021), indicators of work motivation are quality, quantity, timeliness, effective use of resources, independence, and commitment.
Motivation also determines the results of employee performance, if there is a decrease in work motivation for each employee, the employee cannot provide optimal and efficient performance results (Brahmasari, 2008).Motivation is formed from the attitude of an employee in dealing with work situations. Motivation is a condition that drives employees directed to achieve organizational goals (work goals). Mental attitude is a mental condition that encourages employees to try achieve maximum work performance. The mental attitude of an employee must be a mental attitude that is ready psychophysically (ready mentally, physically, goals and situations). That is, an employee must be mentally prepared, physically capable, understand the main goals and work targets to be achieved, be able to utilize and create work situations (Darmawan, 2013). Basically, motivational factors are grouped into two groups, namely internal factors and external factors (Prabu in Murti H and Srimulyani VA, 2013). Internal factors (personal characteristics) in motivation include needs, desires and expectations contained within the person. External factors (company characteristics) consist of work environment, salary, working conditions, and company policies, and work relations such as awards, promotions, promotions and responsibilities (Darmawan, 2021).
Work motivation is motivation is the desire in a person that causes that person to act. Usually people act for a reason to achieve goals. In carrying out his duties, humans always have motivation that encourages him to carry out the tasks assigned to him(Wasi, 2018).

Incentive
Incentives are part of compensation where according to Theodore and Lilyana (2017) in Novalda (2022), incentives are a financial award outside of salary provided by the company to employees to increase motivation and work performance. Presented by (Liu & Liu, 2022), Incentives are defined as concrete incentives or any type of compensation given to employees in the form of cash, can also be defined as compensation given to someone who has worked beyond the work standards that have been given to provide motivation. The types of incentives are concrete incentives and moral incentives.

Organizational Culture
Organizational culture is a perception that is shared by all members of the organization or a system of shared meaning. The shared meaning system itself is a set of main characteristics adopted by a company (According to Robbins, 2006in(Ari & Anwar, 2021.Organizational culture is a system of shared meaning followed by members that can differentiate one organization from another (Edison, 2016). Organizational culture indicators, according to Trang (2013), are Innovation and risk taking, Attention to detail, Outcome orientation, People Orientation, Team Orientation. team), Aggressiveness and Stability

METHODOLOGY
The approach used in this study is the quantitative method. JThis research type is included in the explanatory research category. Expanatory research is research that explains causal relationships and hypothesis testing.In this study, the authors will analyze the effect on the dependent variable (dependent variable), namely Employee Performance (Y) and the independent variables consisting of Incentives (X1), and Organizational Culture (X2) and Work Motivation (Z). The location of this research was carried out at the Central Kalimantan BNNP in the City of Palangka Raya. The population in this study were all employees at the BNNP Central Kalimantan with a total of 70 employees at the BNNP Central Kalimantan. In this study, researchers took the entire population as the research sample. The sampling technique that will be used in this study is saturated sampling, which is a sampling technique when the entire population is used as a sample. The data collection technique used a questionnaire using a Likert scale of 1 to 5, which means starting from strongly disagree to strongly agree. Questionnaires were distributed using the Google form to all 70 employees. The data analysis technique used is SEM-PLS using Smart Pls 3.0 tools.

Evaluation of the Measurement Model (Outer Model)
In evaluating the measurement model (outer model), convergent validity tests, discriminant validity tests and reliability tests are carried out. Validity test is done by looking at the outer loading and AVE. The outer loading test was carried out three times because there were several indicator items whose value was below 0.7 so they had to be aborted. To test discriminant validity, it is done by looking at the roots of AVE (Fornell LArcker Criterion), cross loading and Hetertrait-Monotrait Ratio (HTMT). While the reliability test is done by looking at the value of Cronbach's alpha and composite reliability The results of the evaluation of the measurement model (Outer model) is described in table 1 below:

Evaluation of the Structural Model (Inner Model)
Evaluation of the structural model is carried out by looking at the value of R-Square, Q 2 predictive relevance value and VIF inner value. Based on testing the R-square value of the employee performance variable of 0.850 and the work motivation variable of 0.712. Q2 value of predictive relevanceequal to 0.469 and 0.471 for the variables of employee performance and work motivation while the VIF inner values are all below 5.00. From the test results, it can be said that it is good and has a good value and there are no collinearity problems of all variables. The results of testing the empirical model of this study can be seen in the visualization of Figure 1. As follows:

Hypothesis Testing
Based on the research conceptual framework, hypothesis testing and modeling of the relationship between variables are carried out through two stages, namely (1) Testing the direct influence and (2) Testing the indirect effect (mediation). The results of testing the hypothesis can be explained as follows.
In the first hypothesis the path coefficient is-0.049. t statistic is smaller than t table (0.522 <1.98) and the p value is greater than α (0.602 > 0.05). Thus it can be concluded that H1 is rejected, this indicates that the incentives that have been given so far are in the form of routine allowances and giving allowances on religious holidays as well as awarding certificates of appreciation from the leadership based on quarterly assessments. In addition, moral incentives are also carried out in the form of awards and praise from the leadership, all of which have not directly encouraged employees to perform better.
In the second hypothesis,path coefficient of 0.512. t statistic is greater than t table (4.899 > 1.98) and the p value is smaller than α (0.000 <0.05). Thus it can be concluded that H2 is accepted, which means that organizational culture has a positive and significant effect on employee performance. The organizational culture of BNN in Central Kalimantan Province has been internalized to all employees by socializing organizational values, leading as role models and strict regulations being applied to employees.
In the third hypothesis, the path coefficient is 0.037.t statistic is smaller than t table (0.474 <1.98) and the p value is greater than α (0.635 > 0.05). Thus it can be concluded that H3 is rejected, which means that incentives have no positive and significant effect on work motivation. Providing incentives based on assessments that are considered unfair and transparent ultimately cannot motivate employees to work.
In the fourth hypothesis, the path coefficient is 0.829.t statistic is greater than t table (16.227 > 1.98) and the p value is smaller than α (0.000 <0.05). Thus it can be concluded that H4 is accepted, which means organizational culture has a positive and significant effect on work motivation. The organizational culture of BNN in Central Kalimantan Province has been well internalized and will affect the atmosphere in the organization so that it creates work motivation for members of the organization.
In the fifth hypothesis, the path coefficient is 0.441.t statistic is greater than t table (3.656 > 1.98) and the p value is smaller than α (0.000 <0.05). Thus it can be concluded that H5 is accepted, which means that work motivation has a positive and significant effect on employee performance. Employees are motivated because they feel able to do something for other people and also feel they can do the job with their own abilities, this is what motivates employees to be able to perform better.
In the sixth hypothesis, the path coefficient is 0.016.t statistic is smaller than t table (0.449 <1.98) and the p value is greater than α (0.654 > 0.05). Thus it can be concluded that H6 is rejected, which means that incentives have no positive and significant effect on employee performance through work motivation. This shows that motivation cannot mediate the influence of incentives on employee performance. Providing incentives to employees, both concrete incentives and moral incentives in the form of awards and praise from superiors, does not affect employee performance improvement.
In the seventh hypothesis, the path coefficient is 0.365.t statistic is greater than t table (3,597 > 1.98) and the p value is smaller than α (0.000 < 0.05). Thus it can be concluded that H7 is accepted, which means that organizational culture has a positive and significant effect on employee performance through work motivation. Organizational culture is well understood by members of the East Asian Journal of Multidisciplinary Research (EAJMR) Vol. 2, No. 8, 2023: 3231-3244 3239 organization so that there will be an increase in employee motivation and will further increase employee performance.

CONCLUSIONS AND RECOMMENDATIONS
BNN Central Kalimantan Province has internalized organizational culture to employees, so that it influences work motivation and will further encourage employee performance improvement. Developing a team-oriented organizational culture but still developing a culture of healthy competition and giving rewards and punishments as well as making efforts to increase motivation in the form of award certificates, recommendations for participating in education and training, providing opportunities for promotion and directing and guiding the improvement of work implementation is necessary carried out to improve employee performance which will ultimately increase organizational performance. Providing employee incentives cannot motivate work and at the same time cannot improve employee performance. The results of this study cannot be generalized to other populations because they were only carried out at the Central Kalimantan Province BNN. Further researchcan improve the limitations of this study including by increasing the number of respondents, reexamining the results of research that are not significant and including other variables that affect employee performance such as leadership and competency variables and adding mediating variables such as fairness in the influence of incentives on work motivation and employee performance.