The problem begins with the low performance of employees at the Cirebon Pratama Tax Service Office. Where the results of preliminary observations are suspected by low remuneration and employee job satisfaction. Thus this study uses a descriptive approach with the aim of finding the value of the magnitude of the effect of remuneration and job satisfaction on employee performance. The research method used is descriptive explanatory. The results showed partially that the effect of remuneration on employee performance was 0.463 or 46.3% with the results of the T test found Thitung > Ttabel = 3.221 > 2.27 signifikan and positive, so H0 is accepted. While the results of the value of the effect of job satisfaction on employee performance was 0.563 or 56.3% with the results of the T test found Thitung > Ttabel = 4.204 > 2.27 significant and positive, so H0 is accepted. And the simultaneous influence obtained by the correlation value of 0.391 or 39.1% with the test F = 11.867 compared to F table = 3.32 (Fhitung > Ftabel) then the hypothesis is acceptable. While the remaining 60.9% is explained by other variables outside the variables of remuneration, job satisfaction and employee performance.Conclusion Remuneration variables that have been given in the form of rewards received are reasonable, received bonuses are associated or not related to achievement, and the suitability of the rewards received has a positive influence in encouraging working harder according to the expected target. So that this can improve employee performance at the Cirebon Primary Tax Service Office. Likewise, employee job satisfaction variables in the Pratama Tax Office in Cirebon feel comfortable in working, pleasant work, salary in accordance with expectations, adequate career opportunities, conducive work environment and leadership style (human relations).

Remuneration is a government policy that aims to improve employee welfare and improve employee performance. Through allowances in the form of remuneration, it is hoped that it can encourage more fun and can improve employee performance. However, even in agencies that already have remuneration, in reality, there are still dissatisfied employees. This study used a qualitative research design, with an inductive descriptive approach. The results of the study say that remuneration is closely related to performance, so the better the wage system, the better the employee's performance. However, it turns out that providing good remuneration does not necessarily result in good performance. Employee performance, in terms of service quality has been considered quite good, the speed, ability and initiative of employees are not considered maximal.

The regional regulation No 02 of 2012 highlights additional income for civil servants. It is purposed to stimulate the improvement of work performance by increasing their prosperity. This research aims to evaluate and describe the effect of the implementation on such policy related to its purpose. So far very few evaluations conducted by the authorities in order to look into the result, its effectiveness and efficiency. This research focuses on the evaluation of regular additional income at the Regional Secretariat of Indramayu Regency. The method used in this research is qualitative. The research finding shows that the goal of the additional income policy to civil servants has not appropriately been achieved at the standard of the policy objectives such as the still low awareness of discipline and stagnant work performance. Furthermore, the process of distributing the income to civil servants is also often overdue.

Pelaksanaan kinerja Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam di Kabupaten Cirebon masih belum optimal. Peneliti menganalisis dan menjawab mengenai permasalahan Kinerja Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam untuk meningkatkan kualitas garam di Kabupaten Cirebon, faktor-faktor yang mendukung dan menghambat kinerja Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam untuk meningkatkan kualitas garam dan upaya-upaya yang dilakukan oleh Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam untuk meningkatkan kualitas garam di Kabupaten Cirebon. Metode penelitian yang digunakan adalah penelitian kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan studi kepustakaan. Data diperoleh kemudian dianalisis secara kualitatif sesuai dengan indikator dalam penelitian. Hasil penelitian tentang kinerja Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam di Kabupaten Cirebon dilihat berdasarkan indikator kinerja dari Agus Dwiyanto (2012:50) yaitu Produktivitas, Kualitas Layanan, Responsivitas, Responsibilitas, Akuntabilitas. Dari kelima indikator kinerja seharusnya berjalan optimal tetapi faktanya dilapangan belum optimal hanya beberapa saja yang dikatakan optimal. Adapun faktor-faktor yang mendukung dan menghambat kinerja Dinas Kelautan dan Perikanan dalam pemberdayaan petani garam di Kabupaten Cirebon, faktor pendukung: minat petani garam untuk mengikuti pembinaan dari dinas serta adanya dukungan dari pemerintah Kabupaten Cirebon untuk memberdayakan petani garam meningkatkan kualitas garam, faktor penghambat: cuaca, kurangnya lahan integrasi garam, kurangnya sarana prasarana dan teknologi modern serta anggaran yang terbatas.Kata Kunci: Kinerja, Pemberdayaan, Petani Garam