Workload as a hindrance demand: Resource depletion, competence, and employee performance in Indonesian Treasury Agency

Fadli Ansari Harahap () and Neni Triastuti ()
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Fadli Ansari Harahap: Universitas Asahan
Neni Triastuti: Department of Management, Faculty of Economics, Universitas Asahan

Priviet Social Sciences Journal, 2026, vol. 6, issue 8, 585-601

Abstract: Fiscal decentralisation has placed the execution of substantial public budgets in the hands of small district-level treasury agencies, yet the determinants of performance in these units remain largely unexamined. This study estimated workload, work environment, and competence as simultaneous predictors of employee performance in the regional financial and asset management agency of a palm-oil producing regency in North Sumatra, Indonesia, using Job Demands–Resources and Conservation of Resources theory as the organising lens. A census of the agency’s civil-service establishment yielded complete responses from 32 employees on an 18-item Likert instrument. Ordinary least squares regression showed that the three predictors jointly explained substantial variance in performance, F (3, 28) = 22.045, p

Keywords: competence development; conservation of resources; job demands–resources theory; local government administration; public sector performance; small-sample inference (search for similar items in EconPapers)
Date: 2026
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DOI: 10.55942/pssj.v6i8.2170

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