IMPACT OF EMPLOYEE MOTIVATION ON JOB PERFORMANCE IN NIGERIAN SERVICE SECTOR, CASE STUDY (KWARA STATE INTERNAL REVENUE SERVICE)

ABSTRACT This study investigates the impact of employee motivation on job performance within the Nigerian service sector, using the Kwara State Internal Revenue Service (KW-IRS) as a case study. The research explores key motivational factors, their relationship with job performance, and the role of training programs in enhancing productivity. A descriptive survey design was adopted, with data collected from 300 KW-IRS employees through structured questionnaires. The study integrates both quantitative and qualitative analyses to provide a comprehensive understanding of motivation-performance dynamics in a public sector context. The findings highlight financial incentives and recognition as the most influential motivational factors. A significant 36% of respondents strongly agreed that financial rewards, such as bonuses and salary increments, directly improve performance, while 39% emphasized the motivational power of recognition through awards and commendations. Training programs were also identified as critical, with 43% of employees strongly affirming that skill development initiatives enhance their competence and productivity. Additionally, timely salary payments and welfare schemes, such as health insurance and housing allowances, were linked to higher motivation levels, as reported by 31% of participants. The study underscores the interplay between intrinsic and extrinsic motivators in driving employee performance. It reveals that while financial rewards address basic needs, non-monetary factors like recognition and career growth opportunities foster long-term engagement and job satisfaction. The results align with Herzberg’s Two-Factor Theory and Self-Determination Theory, demonstrating that a holistic approach to motivation combining tangible rewards with psychological support, yields the best outcomes. Based on these insights, the study recommends actionable strategies for KW-IRS and similar organizations, including regular salary reviews, expanded training programs, and formal recognition systems. These measures are essential for sustaining employee morale, reducing turnover, and improving service delivery in Nigeria’s public sector. The research contributes to the broader discourse on workplace motivation, offering evidence-based solutions for policymakers and organizational leaders aiming to enhance productivity and employee well-being.