Influence of Work from Home Policies and Allowances Performance on the Quality of Public Services

needs to be implemented because it has an impact on low costs, flexibility in work, increased work productivity, increased job satisfaction, the balance of work and life, and avoids disruption to the work environment, so that the implementation of this policy is expected to remain can improve the quality of public services. Performance allowances in Bantargadung District, Sukabumi Regency, West Java, need to be increased, such as the amount of salary, providing incentives, providing insurance, and providing facilities that support work activities, so that with these improvements it is expected to improve the quality of public services.


INTRODUCTION
Demands for change are often addressed to government officials regarding public services provided to the community. One thing that is still often a problem in the relationship between the people and the government in the regions is in the field of public services, especially in terms of the quality or service quality of government officials to the public (Agba et al., 2013;Sá et al., 2016;Wakhid, 2017). The government as a service provider for the community is required to provide increased quality services. Especially in the face of competition in the era of globalization, the quality of government apparatus services will be increasingly challenged to be more optimal and able to answer increasingly high demands from society, both in terms of quality and in terms of service (Blanco-Ramírez & B. Berger, 2014). Public services concern the relationship between service providers and people in need. In the context of implementing regional government following the mandate of the 1945 Constitution, the central government gives authority to regional governments to regulate and manage their government affairs. To create the realization of community welfare, the local government implements a strategy through service, empowerment, and community participation (Fauzi, 2019;Roza & Arliman, 2018). One of the local government strategies is to provide services, in the administration of local government services provided to the community, one of which is public service.
The implementation of regional autonomy that is broad, real, and responsible at the beginning of reform cannot be separated from the desire to create a democratic governance structure, especially a governance structure that gives more authority to the regions and the people to manage and resolve their regional problems. Since the issuance of Law Number 22 of 1999 concerning Regional Government, which was later revised by Law Number 32 of 2004, regional governments have continuously improved public services. In improving public services, local governments are given greater flexibility to design and determine the types of services needed by the community. Along with this, the demands of the community to obtain quality services continue to increase from time to time. This demand is growing along with the growing awareness that citizens have the right to be served and the obligation of local governments to be able to provide services.
According to Article 14 paragraph (1) of Law Number 32 of 2004 concerning Regional Government reads: "Compulsory matters that fall under the authority of regional governments for regencies/cities are matters on a regency/city scale, including a) development planning and control; b) spatial planning, utilization, and supervision; c) implementation of public order and public peace; d) provision of public facilities and infrastructure; e) handling the health sector; f) organizing education; g) overcoming social problems; h) employment services; i) facilitating the development of cooperatives, small and medium enterprises; j) environmental control; k) land services; l) population service and civil registration; m) general government administration services; n) investment administration services; o) implementation of other basic services; and p) other mandatory matters mandated by laws and regulations". Administrative services are the mandatory authority of the district or city. Following the spirit of democracy and efforts to organize responsible local government, the position of local communities must be seen as the main subject and partner in development, including in terms of regional investment policies (Agusta & Jaya, 2017;Hasjimzum, 2014).
The challenges faced in public services are not only creating an efficient service but also how services can also be carried out without discriminating between status and the people served (Fuady, 2023;Saputro, 2021). In other words, how to create a just and democratic service. One of the philosophies of regional autonomy is to bring services closer to the community. Therefore, to be able to provide good service to the community, it is necessary to know in advance the problems faced by the community (Missa et al., 2015;Prasetio et al., 2021). After the community service problems have been inventoried and analyzed, it is necessary to develop an effective service strategy that is following the characteristics of the region and its population. In the field of government, service activities are more concerned with the public interest, so they are often referred to as public services (Arfita et al., 2021;Satria, 2020). Likewise, in the implementation of a quality public service, the state apparatus as a public servant should provide the best possible service to the community. The community as users of public services want public services that are fast, pleasant, without errors, following established processes and procedures (Muslim, 2022). By providing good service to the community, the government will be able to realize the goals of the state, namely creating community welfare (Riskiyono, 2015). Service to the community is integrated into governance and development. Public services relate to services that fall into the category of the public sector, not the private sector. These services are carried out by the central government, regional governments, and BUMN/BUMD. These three components deal with the public sector in providing public services.
The public's demands regarding improving the quality of public services were taken seriously by the government, namely by issuing Law Number 25 of 2009 concerning Public Services which is one of the efforts to improve public services. In addition, it also mentions service standards which are standardized measurements in the administration of public services that must be obeyed by service providers and recipients. Article 5 of Law Number 25 of 2009 concerning Public Services, the scope of public services includes goods services, public services, and administrative services. The implementation of public services is a very strategic process because in it there is quite intensive interaction between citizens and the government (Dwiyanto, 2021;Mergel, 2013). The quality of products and processes of public service delivery can be observed, felt, and assessed directly by the public. Because public services are the responsibility of the government, the quality of public services provided by the government is an indicator of the quality of the government (Lanin & Hermanto, 2019;Ocampo et al., 2019;Pang, 2014). In practice, public services often arise cases such as the absence of standards and uncertainty about the cost and time of service. This uncertainty is often the cause of the emergence of KKN practices in the delivery of public services (Maharani et al., 2020). The bad bureaucratic system of government in the past with all its implications became the starting point for the government's thought to make efforts to improve the quality of public services. This encourages the government to re-understand the importance of the quality of public services to the progress of development, both public services carried out by the central and regional governments (Angliawati, 2016;Aridhayandi et al., 2019;Hidayat, 2019). The success of implementing regional autonomy is largely determined by the readiness and ability of the region itself to manage and empower all available potential and resources. Decentralization of public services requires local governments to be able to provide excellent services, including conformity of procedures, human resources for officers, speed and fairness in providing services, cost certainty, and time certainty (Huriyah, 2016;Iskandar, 2016;Mohi & Mahmud, 2018). The most essential thing in improving the quality of service is the equality of relations between service users and officials in charge of providing services. Public services will only be good or of good quality if the people who administer a particular type of service have a bargaining position that is comparable to that of service providers (Iryani et al., 2022;Nauval et al., 2022).
Based on observations in the Bantargadung District, Sukabumi Regency, West Java, it is known that the quality of public services provided has not met expectations during the Covid-19 virus pandemic. This can be seen from the low achievement of employee performance, not yet optimal implementation of the work from home policy for employees in Bantargadung District, Sukabumi Regency, West Java, optimal employee performance allowances have not been fulfilled, low employee motivation because the work from home policy is not accompanied by awarding employees achieving work targets, the slow delivery of services by employees during the Covid-19 virus pandemic, limited budgets, employee work facilities and infrastructure, and delays in work coordination between units within the organization. The objectives to be achieved through this research are 1) To find out and examine the effect of work from home policies on the quality of public services in Bantargadung District, Sukabumi Regency, West Java. 2) To find out and examine the effect of employee performance allowances on the quality of public services in Bantargadung District, Sukabumi Regency, West Java. 3) To identify and examine the effect of work from home policies and employee performance allowances together with the quality of public services in Bantargadung District, Sukabumi Regency West Java.

METHODS
The research method uses a survey with a quantitative approach, which is correlational in nature in which to see how much influence the independent variables have on the dependent variable. The population in this study were all employees in Bantargadung District, Sukabumi Regency, West Java, totaling 60 people. Sampling was carried out using a simple random sampling technique, namely simple random sampling. The samples taken in this study were 38 respondents with the percentage of inaccuracy determined as much as 10%. Data analysis techniques namely analysis requirements testing which consists of data normality testing instrument validity and reliability testing. while the hypothesis test consists of correlation coefficient, determination coefficient, multiple correlation coefficient, significance test, and multiple regression analysis. To test the hypothesis researchers used product-moment correlation analysis. Furthermore, to calculate the value, namely the work from home policy on the quality of public services in Bantargadung District, Sukabumi Regency, West Java.

Test the First Hypothesis
Based on the results of these calculations, the correlation coefficient is rx¬1y = 0.745. After consulting this value with the previous interpretation guide table, it is known that the correlation coefficient is included in the strong positive category because it is between the interval (0.60 -0.799). This shows that the work from home policy has a positive and strong influence on the quality of public services in Bantargadung District, Sukabumi Regency, West Java. Meanwhile, to find out the magnitude of the influence of work from home policies on the quality of public services, it can be calculated by the coefficient of determination (R 2 ). Based on these calculations, this means that the work from home policy has an effect of 55.5% on the quality of public services while the remaining 44.5% influences other factors. In addition to the work from home policy, other factors affect the quality of public services that are not included in this study. Furthermore, to find out whether the effect of the work from home policy on the quality of public services in Bantargadung District, Sukabumi Regency, West Java is significant or not, it is necessary to test its significance using the t formula.From the results of the calculation, the t-count value is = then the value is compared with the t-table value for an error of 5%, using a two-part test where dk = n-k; 38 -2 = 36, and a t-table value of = 2.021 is obtained.

Test the Second Hypothesis
Based on the results of these calculations, the correlation coefficient is rx¬2y = 0.752. After consulting this value with the previous interpretation guide table, it is known that the correlation coefficient is included in the strong positive category because it is between the interval (0.60 -0.799). This shows that performance allowances have a positive and strong influence on the quality of public services in Bantargadung District, Sukabumi Regency, West Java. Meanwhile, to determine the contribution of performance allowances to the quality of public services, it can be calculated by the coefficient of determination (R 2 ). Based on these calculations, this means that performance allowances have an effect of 65.6% on the quality of public services while the remaining 34.4% affect other factors. In addition to performance allowances, other factors affect the quality of public services, such as employee commitment, coordination and work motivation. Furthermore, to find out whether the effect of performance allowances on the quality of public services in Bantargadung District, Sukabumi Regency, West Java is significant or not, it is necessary to test its significance using the t formula. From the results of the calculation, the t-count value is obtained for the next value compared to the t-table value for an error of 5%, using a two-part test where dk = n-k; 38 -2 = 36, and a t-table value of = 2,021 is obtained.

Test the Third Hypothesis
Before testing the multiple correlation hypothesis, the correlation between work from home policies (X1) and performance allowances (X2). Multiple correlation tests between work from home policies (X1) and performance allowances (X2) together on the quality of public services (Y). Based on the results of these calculations, the multiple correlation coefficient is Rx¬1x¬2y =. After consulting this value with the previous interpretation guideline table, it is known that the multiple correlation coefficient is included in the strong category. This shows that the work from home policy and performance allowances together have a strong positive influence on the quality of public services in Bantargadung District, Sukabumi Regency, West Java. This effect applies to the entire population.
To predict the magnitude of the influence between work from home policies and performance allowances together on the quality of public services in the Bantargadung District, Sukabumi Regency, West Java, it is carried out by calculating the coefficient of determination. This means that the work from home policy and performance allowances of 62.9% jointly affect the quality of public services, then the remaining 37.1% is influenced by other factors. Apart from work from home policies and performance allowances, other factors influence the quality of public services that were not included in this study. Furthermore, to test the significance of the multiple correlations between work from home policies and performance allowances together on the quality of public services in the possibility of being enforced in the entire population, the researcher conducted a test by determining the F-count value consulted with the F-table value with the formula.
So, the obtained F-count value of this value is then consulted with F-table, for dk numerator = 2 and dk denominator = (38-2-1) = 35 the value of F-table at the specified error level is 5% = 3.25. In this case, the provision applies if F-count is greater than F-table, then the multiple correlation coefficient tested is significant, that is, it can apply to the entire population. From the calculation above it turns out that F-count > F-table (> 3.25), it can be stated that the multiple correlations is strong, positive and significant and can be applied where the sample is taken. And the hypothesis that says there is a strong and significant positive influence between the work from home policy and performance allowances together on the quality of public services in Bantargadung District, Sukabumi Regency, West Java, is accepted or proven, meaning that if the work from home policy and performance allowances are good, then the quality of public services will also increase.
Multiple regression analysis is used to predict how much the independent variable (work from home policy and performance allowances) changes to the dependent variable (quality of public services) in Bantargadung District, Sukabumi Regency, West Java. A constant of 0.705 means that without work from home policy and performance allowances, the quality of public services will still have a positive value and quantitatively be worth 0.705 units of public service quality. The X1 coefficient of 0.389 indicates that each additional one unit of work from home policy will be able to increase 0.389 units of public service quality and the X2 coefficient of 0.426 indicates that each additional one unit of performance allowance will be able to increase 0.426 units of public service quality.

Discussion
Based on the hypothesis put forward, the effect of work from home policies and performance allowances on the quality of public services in Bantargadung District, Sukabumi Regency, West Java, is necessary to discuss the existence of each variable. Based on the research results, the work from home policy variable has a positive and significant influence with a correlation coefficient value of 0.745 while the coefficient of determination (r²) is 0.555, meaning that the work from home policy variable contributes 55.5% in explaining the variable quality of public services. As for the performance allowance variable (X2), it has a positive and significant influence on the quality of public services, with a correlation coefficient of 0.752. While the value of the coefficient of determination (r²) is 0.565, meaning that the performance allowance variable contributes 56.5% in explaining the quality of public services.
The results of the simultaneous analysis, shows that work from home policies and performance allowances have a positive and significant effect on the quality of public services. This level of work from home policy directly affects the quality of public services, it has been significantly proven from the results of research partially and simultaneously it is known that the quality of public services in Bantargadung District, Sukabumi Regency, West Java can be determined by work from home policy factors and performance allowances, namely it can be seen that the resulting influence contribution (R²) is 62.9%, and the remaining 37.1% is determined by other factors outside this research model.
Based on the above, the variables of work from home policies and performance allowances on the quality of public services indicate that the magnitude of the influence of the variables quantitatively can be explained as follows: For the influence of variable X1 (work from home policy) on Y (quality of public services) it is necessary to analyze the authors because work from home policies are efforts or actions to influence the system to achieve the desired goals with efforts and actions that are strategic, long-term and comprehensive through policies work from home. The effect of variable X2 (performance allowance) on Y (quality of public service) needs to be analyzed by the author because performance allowances are allowances given to employees as compensation for carrying out the bureaucratic reform agenda based on the performance achieved by an employee. For the influence of variables X1 (work from the home policy) and X2 (performance allowances) together on variable Y (quality of public services) the author needs to analyze because the quality of public services is a service provided to the community by the government through government officials, not aiming to seek profit, but still must prioritize the quality of service following the demands, expectations, and needs of the community.
Identifying work from home policies and performance allowances will have an impact on the quality of public services. Based on the above thoughts, according to the researchers, the hypothesis states that work from home policies and performance allowances have a strong influence on the quality of public services in Bantargadung District, Sukabumi Regency, West Java.
The magnitude of the influence of the two independent variables with the dependent variable also shows the fact of how to implement and improve the optimal quality of public services, this fact has been answered by the work from home policy and performance allowances. Practically speaking, the two variables run together, meaning that in the process work from home policies and performance, allowances can become variables or factors that determine whether the quality of public services is high or low. If the work from home policy and performance allowances are good, the quality of public services will automatically increase. In this discussion, the authors conclude that the two independent variables above show a very significant influence, meaning that without work from-home policy and performance allowances, the quality of public services in Bantargadung District, Sukabumi Regency, West Java cannot be optimally improved.

CONCLUSION
The results of the hypothesis test for the work from home policy variable on the quality of public services have a strong and significant influence, this is indicated by the correlation coefficient value of 0.745 and the t-count test of 6.694 > t-table of 2.021. While the coefficient of determination is r2 = 0.555 or 55.5%, this means that the quality of public services is 55.5% determined by the work from home policy, and the remaining 44.5% is determined by other factors. This means that the better the implementation of the work from home policy, the better the quality of public services in Bantargadung District, Sukabumi Regency, West Java. The results of the hypothesis test of the performance allowance variable on the quality of public services have a strong and significant influence, this is indicated by the correlation coefficient value of 0.752 and the t-test of 6.842 > t-table of 2.021. While the coefficient of determination is r 2 = 0.565 or 56.5%, this means that the quality of public services is 56.5% determined by performance allowances, and the remaining 56.5% is determined by other factors. This means that the better the provision of performance allowances, the better the quality of public services in Bantargadung District, Sukabumi Regency, West Java. The results of the double correlation hypothesis test on the competency and performance allowance variables together on the quality of public services have a strong and significant influence with a correlation coefficient of 0.793 with an F-count test of 29.630 > F-table of 3.36. While the coefficient of determination is R2 = 0.629, this means that together 62.9% of the quality of public services is determined by competence and performance allowances, and the remaining 37.1% is determined by other factors. This means that the better the implementation of the work from home policy and the better the provision of performance allowances, the better the quality of public services in Bantargadung District, Sukabumi Regency, West Java.