S K R I P S I
Nama : Z a l k a n u i a N I M : 222010269
U N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G F A K U L T A S E K O N O M I DAN BISNIS
P E N G A R U H P E M B E R I A N U A N G L E M B U R DAN K O M P E N S A S I I N S E N T I F T E R H A D A P K I N E R J A K A R Y A W A N PADA
H O T E L C L A S S I E P A L E M B A N G
Diajukan Untuk Mcmcanbi Sahib Satn Persyaratao Mcnperuleb Galar Snrpwa Ekoaouii
Naffla : ZuHcaruIa N I M : 222010269
UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S CKONIMHI DAN BISNIS
2014
N a m a : Z u i k a m a i n
N I M : 2 2 2 0 1 0 2 6 9
P r o g r a m S t u d i : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n t i d a k
a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n . A p a b i l a d i k e m u d i a n h a r i
t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r . m a k a s a y a s a n g g u p m e n e r i m a s a n k s i
a p a p u n s e s u a i p c r a t u r a n y a n g b e r l a k u .
P a l e m b a n g , 2014 M E T E R A I
T E M P E L
65®:®:®:
Z u i k a m a i n
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah
Palembang
T A N D A P E N G E S A H A N S K R I P S I
Judul
Nama NIM Fakultas Program Studi Mata Kuliah Pokok
Pengaruh Pemberian Uang Lembur dan Kompensasi Insentif Terhadap Kinerja Karyawan Pada Hotel Classic Palembang Zuikamain
222010269 Ekonomi Akuntansi
Sistem Pcngcndatian Manjemen
Diterima dan Disahkan Pada Tanggal:
Pembimbing
"Allah Swt tidak akan merubah keadaan suatu kaum kecuaii kaum itu sendiri yang merubahnya "
"Orang yang sukses Hdak selalu orang yang pintar, tapi orang yang sukses adalah orang yang gigih dan pantang menyerah"
( Z u i k a m a i n )
Terucap syukur pada A l l a h Swt.
K u persembahkan untuk:
1. A y a h & I b u k u tercinta 2. K a k a k - a d i k k u tersayang 3. K e k a s i h k u yang kucintai 4. Sahabat-sahabatku terbaik 5. Almamaterku
P R A K A T A
F u j i s y u k u r k c h a d i r a t A l l a h S W T y a n g t c l a h m e l i m p a h k a n r a h m a l d a n
k a r u n i a - N y a s e h i n g g a p e n u l i s d a p a l m c n y e i a s a i k a n s k r i p s i y a n g b e r j u d u l
" P e n g a r u h A k u n l a b i l i l a s d a n T r a n s p a r a n s i A n g g a r a n T e r h a d a p K i n e r j a A n g g a r a n
p a d a D i n a s P e n d a p a t a n D a e r a h K o t a P a l e m b a n g " u n t u k m c m p e r o l e h s e b a g i a n
p e s y a r a t a n m e n c a p a i g e l a r s a r j a n a S I .
D a l a m m e n y e l e s a i k a n s k r i p s i i n i , p e n u l i s b a n y a k m e n d a p a t k a n b a n t u a n ,
d u k u n g a n , d o r o n g a n , b i m b i n g a n d a n d o ' a d a r i b c r b a g a i p i h a k b a i k s e c a r a
l a n g s u n g m a u p u n t i d a k l a n g s u n g . U n t u k i t u . p e n u l i s m e n g u c a p k a n t e r i m a h k a s i h
y a n g s e b e s a r - b e s a m y a k e p a d a :
1. B a p a k D R . H . M . I d r i s , S . E . , M . S i . s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h
P a l e m b a n g .
2. B a p a k A b i d D j a z u l i S . E . , M . , M . s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
3 . B a p a k M i z a n , S E . , M s i . , A k . , y a n g t e l a h m c m b i m b i n g , m e n g a r a h k a n d a n
m e m b e r i k a n s a r a n - s a r a n y a n g b e r g u n a d a l a m m e n y e l e s a i k a n s k r i p s i i n i .
4 . I b u R o s a l i n a G h a z ^ a i i . S . H . , A k , M . S i . s e l a k u K e t u a P r o g r a m S t u d i A k u n t a n s i .
B c s e r t a S t a f P e n g a j a r F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g .
6 . A y a h d a n I b u k u , K m s . A . R o n i d a n N u r j a n n a h a t a s D o ' a , K a s i h s a y a n g y a n g
t a k h e n t i - h e n t i n y a d a l a m m e n d i d i k a n a n d a u n t u k m e n j a d i a n a k y a n g s o l e h ,
d a n s e l a l u m e m b e r i s e m a n g a t u n t u k p e n u l i s .
7 . B i b i k u , N y i m a s S a l b i y a h a t a s D o ' a y a n g y a n g t a k h e n t i - h e n t i n y a d a n j u g a
m c n d i d i k k u p a d a s a a t k e c i l d a n m e m b e r i k u m o t i v a s i .
8 . K e p a d a k a k a k - a d i k k u y a i t u H a r u n G a n i , N u r l a l l i , F i t r i H a n d a y a n i , Y u l i a S a r i ,
F i k r i R o m a d h o n , M u h a m m a d D a v i t , M u h a m m a d H a f i z o . s a y a u c a p k a n
t e r i m a k a s i h k a r e n a t e l a h m e m b e r i k a n d o r o n g a n s e m a n g a t d a n d o ' a y a n g t u l u s
d i s e t i a p p c r j u a n g a n k u .
9 . K e k a s i h k u R i a T r i a n a , y a n g s e l a l u m e m b e r i k a n s e m a n g a t d a n m e m b a n t u
d a l a m m e n y e l e s a i k a n s k r i p s i .
1 0 . S a h a b a t - s a h a b a t k u A k u n l a n s i 2 0 1 0 F a k u l t a s F k o n o m i d a n B i s n i s U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g . T e t a p j a g a k e k o m p a k a n k i t a .
! I . S a h a b a t - s a h a b a t k u ( k h u s u s n y a Y o k a , F k o , H e r m a n , A s w a r , Y u s u f , T i r t o ) d a n
s e m u a s a h a b a t k u p a k e t C A 0 2 2 0 1 0 d a n P a k e t 1 8 2 0 1 0 . A k u t c r i m a h k a s i h a t a s
k e r j a s a m a y a n g b a i k d a l a m m e l a k s a n a k a n k e g i a t a n b e l a j a r b e r s a m a s e h i n g g a
k i t a d a p a t m e n c a p a i t u j u a n y a n g k i t a h a r a p k a n .
P e n u l i s m e n y a d a r i b a h w a m a s i h b a n y a k t e r d a p a t k e k u r a n g a n d a n
k e t e r b a t a s a n d a l a m s k i r i p s i i n k u n t u k i t u s a r a n d a n k r i t i k y a n g s i f a t n y a
m e m b a n g u n s a n g a t d i h a r a p k a n . S e m o g a s k i r i p s i i n i d a p a t b c r m a n f a a t b a g i k i t a
s e m u a .
P a l e m b a n g , A g u s t u s 2 0 1 4
P e n u l i s
H A L A M A N J U D U L i
H A L A M A N P E R N Y A T A A N B E B A S P L A G I A T i i
H A L A M A N P E N G E S A H A N S K R I P S I i i i
H A L A M A N P E R S E M B A H A N DAN M O T T O I v
H A L A M A N P R A K A T A v
H A L A M A N D A F T A R I S ! v i i i
H A L A M A N D A F T A R T A B E L xii
A B S T R A K X V
BAB 1 P E N D A H U L U A N 1
A. L a l a r B e l a k a n g M a s a l a h I
B . R u m u s a n M a s a l a h 8
C . T u j u a n P e n e l i t i a n 8
D . M a n f a a t P e n e l i t i a n 8
B A B I I K A J I A N P U S T A K A 10
A. P e n e l i l i a n S e b e l u m n y a 1 0
B . L a n d a s a n T e o r i 13
I . U a n g l , e m b u r 1 3
a. P c n g e r t i a n U a n g L e m b u r 13
b. K e t e n l u a n J a m l e m b u r 13
c. M e k a n i s m e P c r h i l u n g a n U p a h I c m b u r 1 5
2 . K o m p e n s a s i I n s c n t l l " 17
a. P c n g e r t i a n K o m p e n s a s i I n s e n t i f 1 7
b . J e n i s - j e n i s I n s e n t i f 1 8
c. T u j u a n P e m b e r i a n I n s e n t i f 2 3
d . K e p u t u s a n P e m b e r i a n K o m p e s a s i I n s e n t i f 2 5
e. S i s t c m P e m b e r i a n K o m p e n s a s i I n s n t i f 2 7
f. F a k t o r - f a k t o r M e m p e n g a r u h i B e s a r n y a K o m p e n s a s i . . . 28
3 . K i n e r j a K a r y a w a n 3 0
a. P c n g e r t i a n K i n e r j a K a r y a w a n 3 0
b . P e n g u k u r a n K i n e r j a K a r y a w a n 3 1
c. T a h a p P e n i i a i a n K i n e r j a K a r y a w a n 3 2
d . S y a r a t - s y a r a t i n d i k a t o r K i n e r j a K a r y a w a n 3 3
C . H i p o t e s i s 3 5
BAB I I I M E T O D E P E N E L I T I A N 3 6
A. J e n i s P e n e l i t i a n 3 6
B . L o k a s i P e n e l i t i a n 3 6
C . O p c r a s i o n a l i s a s i V a r i a b e l 3 7
D . P o p u l a s i d a n S a m p e l 3 7
F . D a t a y a n g d i p c r l u k a n 3 9
F . M e t o d e P e n g u m p u l a n D a t a 3 9
G . A n a l i s i s D a t a d a n f e k n i k A n a l i s i s 4 0
1, A n a l i s i s D a t a -10
2 . I e k n i k A n a l i s i s ^12
d . U j i H i p o t e s i s 4 7
e. A n a l i s i s R e g r e s i l . i n i e r B c r g a n d a 48
B A B I V H A S I L P E N E L I T I A N D A N P E M B A H A S A N 5 0
A . H a s i l P e n e l i t i a n 5 0
1. S e j a r a h S i n g k a t T e n t a n g H o t e l C l a s s i e P a l e m b a n g 5 0
2. J a w a b a n R e s p o n d e n 58
3. P e m b a h a s a n 61
B . P c n g u j i a n D a t a 79
1. U j i V a l i d i t a s 80
2. U j i R e l i a b i l i t a s 82
3. U j i A s u m s i K l a s i k 83
a. U j i N o r m a i i t a s 8 4
b . U j i M u l t i k o l i n i e r i t a s 85
c. U j i H e t e r o s k e d a s i t a s 86
d. U j i A u t o k o r e l a s i 87
C . U j i H i p o t e s i s 88
I. U j i H i p o t e s i s s e c a r a p a r s i a l ( U j i t ) 88
D . A n a l i s i s R e g r e s i l . i n i e r B c r g a n d a 91
B A B V S I M P U L A N D A N S A R A N 9 4
A . S i m p i i l a n
B . S a r a n 9 4
D A F T A R P U S T A K A 9 4
L A M P I R A N 9 5
T a b e l l . l L a p o r a n U a l a P e n d a p a t a n d a n U a n g S e r v i c e Y a n g D i t e r i m a
O l e h K a r y a w a n H o t e l C l a s s i e B u l a n J a n u a r i - A p r i l 2 0 1 4 6
T a b e l 1.2 V o l u m e P e n d a p a t a n H o t e l C l a s s i e d a n J u m l a h U a n g
S e r v i c e Y a n g D i b e r i k a n T a h u n 2 0 1 0 — 2 0 1 3 7
T a b e l I I . I M e k a n i s m e P e r h i t u n g a n U p a h L e m b u r 1 6
T a b e l I I I . I O p c r a s i o n a l i s a s i V a r i a b e l 3 7
T a b e l 111.2 P o p u l a s i d a n S a m p e l 3 8
T a b e l I V . I H a s i l T o t a l J a w a b a n R e s p o n d e n ( D a t a O r d i n a l ) 59
T a b e l I V . 2 H a s i l T o t a l J a w a b a n R e s p o n d e n ( D a t a I n t e r v a l ) 6 0
T a b e l I V . 3 R c k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r J a m L e m b u r 6 2
T a b e l I V . 4 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r U p a h L e m b u r .... 6 4
T a b e l I V . 5 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r I n s e n t i f
M a t e r i a l 6 7
T a b e l I V . 6 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r I n s e n t i f
N o n M a t e r i a l 7 0
T a b e l I V . 7 R e k a p i t u l a s i J a w a b a n K u e s i o n e r i n d i k a t o r S p e s i t l k
d a n J e l a s 7 3
l a b e l I V . 8 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r O b j e k t i f 7 5
l a b e l I V . 9 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r R e l e v a n 7 6
T a b e l I V . 1 0 R e k a p i t u l a s i J a w a b a n K u e s i o n e r I n d i k a t o r F l e k s i b e l d a n
S e n s i t i f 7 7
T a b e l i V . I I R e k a p i l u l a s i J a w a b a n K u e s i o n e r i n d i k a t o r E f e k t i f 7 8
T a b e l l V . I 2 H a s i l U j i V a l i d i t a s V a r i a b e l U a n g L e m b u r ( X , ) 8 0
T a b e l I V . 1 3 H a s i l U j i V a l i d i t a s V a r i a b e l K o m p e n s a n s i I n s e n t i f ( X : ) ... 8 1
T a b e l I V . 14 H a s i l U j i V a l i d i t a s V a r i a b e l K i n e r j a K a r y a w a n ( Y ) 82
T a b e l I V . 15 H a s i l U j i R c l i a b i l i t a s 8 3
T a b e l i V . I 6 H a s i l U j i N o r m a i i t a s 8 5
T a b e l 1 V . I 7 H a s i l U j i M u l t i k o l i n i e r i l a s 8 6
T a b e l I V . I 8 H a s i l U j i H e t c r o k s i d i l a s 8 7
T a b c l i V . I 9 H a s i l U j i A u t o k o r e l a s i 8 8
T a b e l I V . 2 0 H a s i l U j i H i p o t e s i s S e c a r a P a r s i a l 8 9
T a b e l I V . 2 1 H a s i l U j i R e g r e s i L i n i e r B c r g a n d a 9 2
kompensasi insentif terhadap kincrja karyawan pada Hotel C l a s s i c Palembang secara parsial?. T u j u a n penelitian ini adalah unluk mengetahui pengaruh pemberian uang lembur dan kompensasi insentif terhadap kinerja k a r \ a \ s a [ i pada hotel classie palembang.
Variabel bebasnya adalah uang lembur. kompensasi insentif. dan variabel terikatnya adalah kinerja karyawan. Jenis penelitian adalah a.sosiatif. Data yang digunakan adalah data primer, teknik pengumpulan data dengan menggunakan wawaneara, kuesioner dan dokumcnlasi. Metode analisis y a n g digunakan adalah metode analisis kuantitatif.
Hasil penelitian menunjukan bahwa pemberian uang lembur berpengaruh terhadap kinerja karyawan secara parsial. D a n pemberian kompensasi insentif tidak berpengaruh terhadap kinerja karyawan secara parsial.
ABSTRACT
Z u i k a m a i n J22 2010 269/ 2014. The I n j l u e n c e of the O v e r l i m e Paymeni and /he I n c e n / i v e Compensation on the Employees' Performance of Classie Hotel Palembang. ' M a n a g e m e n t C o n t r o l System.
The problem of this study- was how the influence of the overtime paymeni and the incentive compensation on the employees' performance of Classie H o t e l Palembang was. The objective of this study was to f i n d out the influence of the overlime payment and the incentive compensation the employees' performance of Classie H o t e l Palembang.
The variable of this study were overtime payment, incentive compensation, as the independent variables and employees' performance as the dependent v a r i a b l e . This study used associative research. The data used in this study was primary data. The techniques for collecting the data were using interviews, questionnaires, and documentation. The method of data analysis was quantitative. The results showed the overtime payment p a r t i a l l y influence the employees' performance and the incentive compensation p a r t i a l l y influenced the employees' performance.
Keywords: Overtime Payment, Incentive Compensation, Employees 'Performance.
. Latar Belakang Masalah
P e r u s a h a a n d a l a m m e l a k u k a n a k t i v i t a s n y a s e l a l u i n g i n m e n c a p a i
t u j u a n d a n s a s a r a n y a n g s a m a , y a i t u k e b e r h a s i l a n d a l a m m e m p e r t a h a n k a n
k e l a n g s u n g a n h i d u p p e r u s a h a a n d e n g a n m e n d a p a t k a n l a b a y a n g o p t i m a l
d a n b e r k e m b a n g . U p a y a y a n g h a r u s d i l a k u k a n u n t u k m e n c a p a i t u j u a n
p e r u s a h a a n i a i a h p e r u s a h a a n h a r u s d a p a t m c m p e r o l e h d a n m e m a n f a a t k a n
s u m b e r d a y a y a n g a k a n d i g u n a k a n s e c a r a e f e k t i f d a n e f i s i e n d a l a m u s a h a
m e n c a p a i t u j u a n p e r u s a h a a n . S u m b e r d a y a t e r s e b u t s a l a h s a t u n y a
k a r y a w a n y a n g b e r k u a l i t a s d a n m e m i l i k i i n i s i a t i f . P e r u s a h a a n t e r s e b u t j u g a
h a r u s m e m p u n y a i p a r a m a n a j e r d a n k a r y a w a n y a n g d a p a t s a l i n g
b e k e r j a s a m a d a n b c r k o o r d i n a s i , a g a r a p a y a n g d i k e r j a k a n a t a u d i l a k u k a n
t i d a k m e n y i m p a n g d a r i t u j u a n y a n g d i i n g i n k a n o l e h p e r u s a h a a n . P a r a
m a n a j e r h a r u s m e n g e n d a l i k a n o r g a n i s a s i p e r u s a h a a n s e h i n g g a k a r y a w a n
d a p a t m e l a k s a n a k a n t u g a s s e s u a i d e n g a n a p a y a n g h a r u s d i l a k u k a n , u n t u k
i t u l a h p e r l u n y a s i s t e m p e n g e n d a l i a n y a n g b a i k d a l a m p e r u s a h a a n , t e r u t a m a
p e r u s a h a a n s w a s t a y a n g s a n g a t m e n g h a r a p k a n l a b a u n t u k k e l a n g s u n g a n
h i d u p p e r u s a h a a n . S e m a k i n b e s a r p e n d a p a t a n y a n g d i p e r o l e h , m a k a
s e m a k i n b e s a r k e m a m p u a n p e r u s a h a a n u n l u k m e m b i a y a i s c g a l a
p e n g c l u a r a n d a n k e g i a l a n - k e g i a t a n y a n g d i l a k u k a n o l e h p e r u s a h a a n .
U p a h y a n g d i t e r i m a k a r y a w a n m e r u p a k a n p e n g g a n t i a t a s j a s a y a n g
2
k a r \ ' a \ v a n d a p a t m c n u t u p k e b u t u h a n s e h a r i - h a r i . A p a b i l a p e n d a p a t a n
k a r y a w a n r e n d a h a k a n b e r a k i b a l r e n d a h n y a p r o d u k t i v i t a s t e n a g a k e r j a .
D e n g a n d e m i k i a n a p a b i l a p e r u s a h a a n m e n g i n g i n k a n k a r y a w a n d a p a t l e b i h
g i a t d a l a m b e k e r j a , m a k a f a k t o r u p a h h a r u s d i p e r h a t i k a n .
F a k t o r l a i n y a n g j u g a m e m p e n g a r u h i p r o d u k t i v i t a s a d a l a h a b s e n s i
k e r j a . F a k t o r y a n g m e m p e n g a r u h i a b s e n s i k e r j a s a l a h s a t u n y a a d a l a h
t u r u n n y a s e m a n g a t k e r j a d a r t k a r y a w a n i t u . T u r u n n y a s e m a n g a t k e r j a
d a p a t d i s c b a b k a n k a r e n a k e t i d a k p u a s a n , b a i k m a t e r i a l m i s a l n y a u p a h t e r
-l a -l u r e n d a h m a u p u n n o n m a t e r i a -l , m i s a -l n y a -l i n g k u n g a n k e r j a . A p a b i -l a
a t a s a n d a p a t m e m p e n g a r u h i d a n m e m b i n a b a w a h a n n y a m e l a l u i
p e n d e k a t a n d a n m o t i v a s i y a n g l e p a t , m a k a s e m a n g a t k e r j a k a r y a w a n a k a n
l e b i h b a i k , s e h i n g g a a k a n s a n g a t m e n g u n t u n g k a n b a g i t e r c a p a i n y a t u j u a n
p e r u s a h a a n .
D e n g a n r a s a t a n g g u n g j a w a b y a n g d i b e b a n k a n n y a , m a k a k a r y a w a n
a k a n m e n y e l e s a i k a n p e k e r j a a n n y a d e n g a n b a i k d a n a k a n m e n t a a t i
p c r a t u r a n y a n g d i b e r l a k u k a n p e r u s a h a a n d e n g a n t c r t i b d a n l a n c a r .
M e n e g a k k a n k e d i s i p l i n a n k a r y a w a n s a n g a t l a h p e r l u , k a r e n a a k a n
m e m p e n g a r u h i p r o d u k t i v i t a s k e r j a . U n t u k i t u d i p e r l u k a n s a n g s i - s a n g s i
d e n g a n t i n d a k a n y a n g t e g a s d a n a d i l . S e l a i n i t u j u g a d i p c r l u k a n j a m i n a n
k e s e j a h t e r a a n s o s i a l b a g i k a r y a w a n . k a r e n a d e n g a n k e l a y a k a n m e r e k a a k a n
t e n a n g d i d a l a m m e l a k s a n a k a n p e k e r j a a n n y a . U n t u k m e n d o r o n g s e m a n g a t
D e n g a n u p a h l e m b u r k a r y a w a n d a p a t m e n u n j u k k a n k e m a m p u a n n y a d a l a m
m e n j a l a n k a n t u g a s n y a d a n m e n i n g k a t k a n p r o d u k t i v i t a s n y a d e n g a n b a i k .
H e r u K . N i r w a n t y a ( 2 0 1 1 ) , u a n g l e m b u r m e r u p a k a n u a n g y a n g
d i b a y a r k a n k e p a d a k a r y a w a n y a n g b e k e r j a d i l u a r j a m k e r j a a t a u p u n
k a r y a w a n y a n g b e k e r j a p a d a h a r i - h a r i l i b u r , a t a u p u n k a r y a w a n y a n g
m e m i l i k i j a m k e r j a l e b i h b e s a r d a r i 8 j a m d a l a m s e h a r i , m a k a s e s u a i
d e n g a n p e r a t u r a n p e m e r i n t a h , k a r y a w a n y a n g b e r s a n g k u t a n b c r h a k u n t u k
m e n e r i m a t u n j a n g a n l e m b u r .
P a d a h o t e l c l a s s i e b i a s a n y a u a n g l e m b u r d i b e r i k a n k e p a d a
k a r y a w a n , k a r e n a a d a n y a a c a r a s e p e r t i w e d d i n g , m e e t i n g p e r u s a h a a n ,
s e m a k i n b e s a r a c a r a , s e m a k i n b a n y a k k a r y a w a n y a n g l e m b u r . U a n g
l e m b u r j u g a d i b e r i k a n k e p a d a k a r y a w a n k a r e n a m e n g g a n l i k a n k a r y a w a n
y a n g t i d a k m a s u k . D a n u a n g l e m b u r d i b e r i k a n b e r v a r i a s i t e r g a n t u n g p o s i s i
d a n j a b a t a n k a r y a w a n b e r s a n g k u t a n .
M u l y a d i d a n J h o n y ( 2 0 0 1 : 3 5 9 ) , k o m p e n s a s i i n t e n s i f m e r u p a k a n
p e n g h a r g a a n y a n g d i b e r i k a n p e r u s a h a a n k e p a d a k a r y a w a n u n t u k
m e l a k u k a n u s a h a e k s t r a d a l a m m e l a k u k a n t u g a s d e n g a n b a i k .
K o m p e n s a s i m e r u p a k a n k o m p o n e n p e n t i n g d a l a m p e n c i p t a a n s u a t u
m a n a j e m e n y a n g e f e k t i f d a n k o n d u s i f . K o m p e n s a s i a d a l a h b a g i a n d a r i
m a n a j e m e n . S i s t e m k o m p e n s a s i y a n g b a i k d a p a t m e m b e r i k a n k o n t r i b u s i
y a n g s i g n i f i k a n t e r h a d a p k e b e r h a s i l a n b i s n i s . K o m p e n s a s i m e r u p a k a n
4
p a d a p e r u s a h a a n . K o m p e n s a s i j u g a m e r u p a k a n b i a y a u t a m a a t a s k c a h l i a n
a t a u p c k e r j a a n d a n k e s e t i a a n d a l a m b i s n i s .
D i b e b c r a p a p e r u s a h a a n s e r i n g t e r j a d i p r o t e s d a l a m b e n t u k d e m o
p a r a k a r y a w a n m e n u n t u t k e n a i k a n g a j i a t a u u p a h , s e o i a h t i d a k p e d u l i
d e n g a n m a s a l a h k r i s i s t l n a n s i a l g l o b a l , p a r a k a r y a w a n m e r a s a b e r h a k
u n t u k m e n u n t u t k o m p e n s a s i s e s u a i d e n g a n j a s a y a n g s u d a h
d i k e l u a r k a n n y a . F a k t o r y a n g m e n y e b a b k a n n y a a n t a r a l a i n d a l a m h a l
k e t i d a k - p u a s a n t e n t a n g m a n a j e m e n k o m p e n s a s i y a n g d i t e r a p k a n
p e r u s a h a a n . M a n a j e m e n k o m p e n s a s i d i n i l a i t i d a k m e m b e r i k a n e f e k p a d a
k e s e j a h t e r a a n k a r y a w a n . P a d a g i l i r a n n y a m o t i v a s i k a r y a w a n m e n u r u n d a n
i n i a k a n m e n g a k i b a t k a n p r o d u k t i f i t a s k e r j a a l a u k i n e r j a m e r e k a b c r a d a d i
b a w a h s t a n d a r p e r u s a h a a n .
R u s d i ( 2 0 0 4 : 1 0 ) . k i n e r j a k a r y a w a n a d a l a h s c b u a h s i n e r g i d a r i
p e n c a p a i a n s a s a r a n k e r j a d a n p e r w u j u d a n k o m p c t c n s i p e k e r j a d a l a m
m e n c a p a i k i n e r j a y a n g o p t i m a l . K i n e r j a k a r y a w a n m e n u n j u k a n
k e m a m p u a n k a r y a w a n d a l a m m e l a k s a n a k a n k e s e l u r u h a n t u g a s - t u g a s
t e r s e b u t b i a s a n y a b c r d a s a r k a n i n d i k a t o r - i n d i k a t o r k c r b e r h a s i l a n y a n g
s u d a h d i t e t a p k a n . S e b a g a i h a s i l n y a a k a n d i k e t a h u i b a h w a s e o r a n g
k a r y a w a n m a s u k d a l a m t i n g k a t a n k i n e r j a l e r t e n t u . K i n e r j a d a p a t
d i k e l o r n p o k a n k e d a l a m 3 t i n g k a t a n : l i n g k a t a n k i n c r j a l i n g g i , m e n e n g a h
d a n r e n d a h . D a p a t j u g a d i k e l o r n p o k a n m e l a m p a u i t a r g e t s e s u a i t a r g e t a t a u
K i n e r j a k a r y a w a n d a p a t d i l i h a t j u g a d a r i k e d i s i p l i n a n . a b e n s i d a n
l o y a l i t a s k a r y a w a n t e r h a d a p p e r u s a h a a n s e r t a t i d a k a d a n y a k a r y a w a n y a n g
b e k e r j a b e r m a t a s - m a l a s a n d a i a m m e l a k u k a n p e k e r j a a n n y a .
S e m a k i n p e s a t n y a p e r k e m b a n g a n b i s n i s p e r h o l e l a n s a a t i n i ,
m e n u n t u t s e t i a p h o t e l m e m b e r i k a n k u a l i t a s d a n p e l a y a n a n y a n g t e r b a i k
k e p a d a s e t i a p t a m u h o t e l . T u m b u h p e s a t n y a i n v e s t a s i - i n v e s t a s i p e r h o t e l a n
y a n g b a r u d i K o t a P a l e m b a n g m e n g a k i b a t k a n t u r u n n y a j u m l a h t a m u h o t e l
y a n g m e n g i n a p , o l e h k a r e n a i t u p i h a k m a n a j e m e n h o t e l s e l a l u b e r u p a y a
u n t u k m e n y u s u n s t r a t c g i h a g a i m a n a c a r a u n t u k m e n a r i k m i n a t p a r a
p e l a n g g a n n y a a g a r s e l a l u b e r k u n j u n g d a n m e n g g u n a k a n j a s a l a y a n a n d a r i
h o t e l t e r s e b u t .
H o t e l C l a s s i e P a l e m b a n g a d a l a h s e b u a h p e r u s a h a a n y a n g b e r g e r a k
d i b i d a n g j a s a p e n g i n a p a n d a n r e s t a u r a n , p e n y e w a a n r u a n g m e e t i n g d a n
a c a r a - a c a r a d i b u t u h k a n . s e p e r t i a c a r a p e r n i k a h a n . u l a n g t a h u n d a n l a i n
s e b a g a i n y a . D a l a m k e g i a t a n n y a m e m b e r i k a n p e l a y a n a n t e r b a i k b a g i l a m u
h o t e l a t a u y a n g m e m b u t u h k a n n y a , h o t e l c l a s s i e m e m b e r i k a n b e s a r a n u a n g
l e m b u r s e s u a i p o s i s i d a n j a b a t a n n y a . s e r t a k o m p e n s a s i b e r u p a i n s e n t i f a t a u
u a n g s e r v i c e s e t i a p b u l a n , p a d a t a n g g a l 15 s e t i a p b u l a n n y a k e p a d a
k a r y a w a n y a n g t e l a h d i k o n l r a k k e r j a . S e h i n g g a t u j u a n p e r u s a h a a n d a p a t
t e r l a k s a n a s e s u a i d e n g a n y a n g d i t e t a p k a n p e r u s a h a a n .
U a n g S e r v i c e a d a l a h l a m b a h a n d a r i l a r i l " y a n g s u d a h d i t e t a p k a n
6
u s a h a p a r i w i s a t a l a i n n y a . ( P c r a t u r a n M e n t e r i T e n a g a K e r j a R l N o m o r : 0 2
/ M F N / 1 9 9 9 ) . U a n g s e r v i c e m e r u p a k a n H A K d a n m e n j a d i b a g i a n
p e n d a p a t b a g i p e k e r j a y a n g t i d a k t e r m a s u k s e b a g a i k o m p o n e n u p a h ( P a s a l
2 a y a t i )
D i s i n i j e l a s b a h w a u a n g s e r v i c e a d a l a h m e n j a d i h a k m u t l a k d a r i
p e k e r j a , b u k a n m i l i k d a r i P e n g u s a h a . P e n g u s a h a h a n y a m e m b a n t u
m e n g u m p u l k a n d a n m e n g o l a h a d m i n i s t r a s i d a r i u a n g s e r v i c e y a n g t e r p i s a h
d a r i o p e r a s i o n a l p e r u s a h a a n i t u s e n d i r i s e b e l u m d i b a g i k a n k e p a d a p e k e r j a .
J a d i P e n g u s a h a t i d a k b e r h a k u n t u k m e n e n t u k a n s i a p a y a n g d a p a t d i b e r i k a n
u a n g s e r v i c e d a n b e r a p a b e s a r n y a . H a l i n i , s u d a h d i a t u r s e c a r a n o r m a t i f
i n s e n t i f y a n g d i t e r i m a o l e h k a r y a w a n t i a p b u l a n n y a . B e r i k u t a d a l a h
l a p o r a n d a t a p e n d a p a t a n d a n u a n g s e r v i c e y a n g d i t e r i m a o l e h k a r y a w a n
d a r i b u l a n j a n u a r i s a m p a i a p r i l 2 0 1 4 .
Tabel 1.1
Laporan Data pendapatan dan
Uang service yang diterima oleh karyawan Hotel Classie Bulan Januari-April 2014
Bulan Data
pendapatan
Tarif service
11% service 90% dari tarif
Karyawan yang menerima
insentif
Uang service yang dilerima karyawan Januari l.254.968_S41 138.046..S39 124.241.885 119 1.044.049
Kcbruari 1.183.705J>60 130.207.611 117.186.849 119 984.763
Ma ret
T p r i i ~
IJIO.438.674 144.148.254 129.733.428 119 1.090.1% Ma ret
T p r i i ~ 1J26.714.650 145.938.611 I3i_J44.750 119 1.103.737
D a r i t a b e l l . l d i j e l a s k a n p e n d a p a t a n h o t e l c l a s s i e m e m p e n g a r u h i
k o m p e n s a s i i n s e n t i f a t a u u a n g s e r v i c e y a n g d i t e r i m a k a r y a w a n t i a p
b u l a n n y a , j a d i j i k a k a r y a w a n m e n g i n g i n k a n b e s a m y a k o m p e n s a s i i n s e n t i f
a t a u u a n g s e v i c e , m a k a k a r y a w a n t e r s e b u t h a r u s b e k e r j a s e c a r a m a k s i m a l
d a n m e m b e r i k a n p e l a y a n a n s e b a i k - b a i k n y a k e p a d a t a m u y a n g d a t a n g
d i h o t e l c l a s s i c .
B c r i k u t a d a l a h t a b e l v o l u m e p e n d a p a t a n h o t e l c l a s s i e d a n j u m l a h
u a n g s e r v i c e y a n g d i l e r i m a k a r y a w a n p e r t a h u n . D a r i t a h u n 2 0 1 0 s a m p a i
t a h u n 2 0 1 3 .
Table 1.2
Volume pendapatan Hotel Classic dan Jumlah uang service yang diberikan
Tahun 2010-20(3
Tubun Data
pendapatan
Ta rif service 11%
Uang service 90% dari
Urir
Karyawan yang menerima
insentif
Jumlah insentif yang diberikan 2009 10.112.717.160 1.112J98.887 1.001.158.998 115 8.705.729
2010 11.120.099.172 1.223.210.908 1.100.889.818 115 9.572.954
2011 12.582.124.632 1.384.033.709 1.245.630338 115 10.831.568
2012 12.979.163.728 1.427.708.010 1.284.937.209 115 11.173367
2013 14.403.274.161 1.584360.157 1.425.924.141 119 11.982.555
Sumber : Hotel Classic, 2014
D a r i d a t a t a b l e 1 . 2 d a p a t d i l i h a l b a h w a t e r j a d i p e n i n g k a t a n
p e n d a p a t a n s e t i a p t a h u n n y a d a n b e r p e n g a r u h t e r h a d a p k o m p e n s a s i i n s e n t i f
8
B e r d a s a r k a n l a t a r b e l a k a n g d a n u r a i a n . m a k a p e n u l i s t e r t a r i k u n t u k
m e l a k u k a n p e n e l i t i a n y a n g b e r j u d u l Pengaruh Pemberian Uang Lembur dan Kompensasi Insentif atau Uang Service Terhadap Kincrja karyawan Pada Hotel Classie Palembang.
B. Rumusan Masalah
B e r d a s a r k a n u r a i a n l a l a r b e l a k a n g d i a t a s , m a k a p c r m a s a l a h a n y a n g
d a p a t d i k e m u k a k a n d a l a m p e n e l i t i a n i n i a d a l a h B a g a i m a n a k a h p e n g a r u h
u a n g l e m b u r d a n k o m p e n s a s i i n s e n t i f t e r h a d a p k i n e r j a k a r y a w a n p a d a
H o t e l C l a s s i e P a l e m b a n g ?
C . Tujuan Penelitian
B c r d a s a r k a n m a s a l a h y a n g t c l a h d i k e m u k a k a n , a d a y a n g m e n j a d i
t u j u a n d a l a m p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i P e n g a r u h U a n g L e m b u r
d a n P e m b e r i a n k o m p e n s a s i I n s e n t i f T e r h a d a p K i n e r j a K a r y a w a n P a d a H o t e l
C l a s s i e P a l e m b a n g .
D. Manfaat Penelitian
Penelitian i n i d i h a r a p k a n d a p a t m e m b e r i k a n m a n f a a t u n t u k p i h a k -p i h a k s e b a g a i b c r i k u t :
I . B a g i P e n u l i s
M e n a m b a h p e n g e t a h u a n p e n u l i s t e n t a n g p r a k t e k y a n g a d a p a d a
p e r u s a h a a n y a n g b c r h u b u n g a n d e n g a n p e n g e n d a l i a n m a n a j e m e n
2 . B a g i P e r u s a h a a n
M e m b e r i k a n m a s u k a n y a n g p o s i t i f p a d a p e r u s a h a a n y a i t u H o t e l C l a s s i e
P a l e m b a n g d a l a m p r o s e s p e n g e n d a l i a n m a n a j e m e n p e n d a p a t a n
p e r u s a h a a n .
3 . B a g i A l m a m a t e r
D a p a t d i j a d i k a n s e b a g a i i n f o r m a s i , w a w a s a n d a n p e n a m b a h a n i l m u
p e n g e t a h u a n , s e r t a m a s u k a n b a g i p e n e l i t i a n b e r i k u t n y a d i m a s a y a n g
BAB I I
K A J I A N P U S T A K A
A. Penelitian Sebelumnya
P e n e l i t i a n s e b e l u m n y a b e r j u d u l P e n g a r u h K i n e r j a k a r y a w a n
t e r h a d a p P e m b e r i a n K o m p e n s a s i i n s e n t i f ( s t u d y k a s u s k a r y a w a n P T .
F u p e s t i n d o S e j a h t e r a P a l e m b a n g ) y a n g t e l a h d i l a k u k a n o l e h B e n !
( 2 0 0 6 ) . P e r u m u s a n m a s a l a h d a l a m p e n e l i t i a n t e r s e b u t a d a l a h B e r a p a
B e s a r P e n g a r u h K i n e r j a K a r y a w a n T e r h a d a p K e p u t u s a n P e m b e r i a n
K o m p e n s a s i I n s e n t i f ( s t u d y k a s u s P T " . F u p e s t i n d o S e j a h t e r a
P a l e m b a n g ) .
A d a p u n t u j u a n p e n e l i t i a n t e r s e b u t a d a l a h u n t u k m e n g e t a h u i
P e n g a r u h K i n e r j a K a r y a w a n T e r h a d a p K e p u t u s a n P e m b e r i a n
K o m p e n s a s i I n s e n t i f ( s t u d y k a s u s k a r y a w a n P T . F u p e s t i n d o S e j a h t e r a
P a l e m b a n g ) . J e n i s p e n e l i t i a n y a n g d i g u n a k a n a d a l a h P e n e l i t i a n
A s o s i a t i f y a i t u d a t a y a n g d i a m b i l d a r i k i n e r j a k a r y a w a n d a n
k o m p e n s a s i i n s e n t i f k a r y a w a n s e h i n g g a d i t e m u k a n h u b u n g a n
-h u b u n g a n s e r t a p e n g a r u -h a n t a r v a r i a b e l . D a t a y a n g d i g u n a k a n a d a l a -h
d a t a p r i m e r d a n d a t a s e k u n d c r . T e k n i k p e n g u m p u l a n d a t a y a n g
d i g u n a k a n a d a l a h w a w a n e a r a d a n d o k u m e n t a s i . S e d a n g k a n a n a l i s i s
y a n g d i g u n a k a n a d a l a h m e t o d e k u a l i t a t i f d a n m e t o d e k u a n t i t a t i f .
D a r i h a s i l p c n g u j i a n m e n u n j u k a n b a h w a k i n e r j a k a r \ a w a n
b e r p e n g a r u h p o s i l i f t e r h a d a p k e p u t u s a n p e m b e r i a n i n s e n t i f p a d a P f .
b e r l a k u .
P e n e l i t i a n i n i a d a l a h p e n e l i t i a n a s o s i a t i f y a i l u d a t a y a n g
d i p e l a j a r i a d a l a h d a t a y a n g d i a m b i l d a r i k i n e r j a k a r y a w a n d a n
k o m p e n s a s i i n s e n t i f p e g a w a i . D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r
d a n d a t a s e k u n d e r . T e k n i k p e n g u m p u l a n d a t a y a n g d i g u n a k a n a d a l a h
w a w a n e a r a d a n d o k u m e n t a s i . M e t o d e a n a l i s i s y a n g d i g u n a k a n a d a l a h
m e t o d e k u a l i t a t i f .
K e s i m p u l a n d a l a m p e n e l i t i a n s e b e l u m n y a b a h w a a d a h u b u n g a n
a t a u p e n g a r u h p o s i t i f a n t a r a p e m b e r i a n i n t e n s i f t e r h a d a p k i n e r j a
k a r y a w a n . B e r d a s a r k a n p e n j e l a s a n t c r s e b u t , m a k a h i p o t e s i s d a l a m
p e n e l i t i a n i n i y a n g m e n y a t a k a n b a h w a p e m b e r i a n i n t e n s i f m e m p u n y a i
p e n g a r u h p o s i t i f t e r h a d a p k i n e r j a p e g a w a i a d a l a h d a p a t d i t e r i m a a t a u
b e n a r .
P e n e l i t i a n k e d u a b e r j u d u l A n a l i s i s P e m b e r i a n k o m p e n s a s i
i n t e n s i f t e r h a d a p k i n e r j a k a r y a w a n P T . D a y a C i p t a S a r a n a P a l e m b a n g ,
y a n g d i l a k u k a n B o b i A n g g a r a ( 2 0 1 2 ) . P e r u m u s a n m a s a l a h a d a l a h
h a g a i m a n a p e n g a r u h p e m b e r i a n i n t e n s i f t e r h a d a p k i n c r j a k a r y a w a n
p a d a P T . D a y a C i p t a S a r a n a P a l e m b a n g .
P e n e l i t i a n i n i a d a l a h p e n e l i t i a n a s o s i a t i f \ a i l i i d a t a y a n g
12
k o t t i p e n s a s i i n t e n s i f k a r y a w a n . D a t a y a n g d i g u n a k a n a d a l a h
w a w a n e a r a d a n d o k u m e n t a s i . M e t o d e a n a l i s i s y a n g d i g u n a k a n a d a l a h
m e t o d e k u a l i t a t i f .
K e s i m p u l a n d a l a m p e n e l i t i a n s e b e l u m n y a b a h w a a d a h u b u n g a n
a t a u p e n g a r u h p<:)sitif a n t a r a p e m b e r i a n i n s e n t i f t e r h a d a p k i n e r j a
k a r y a w a n . B e r d a s a r k a n p e n j e l a s a n t e r s e b u t . m a k a h i p o t e s i s d a l a m
p e n e l i l i a n i n i y a n g m e n y a t a k a n b a h w a p e m b e r i a n i n s e n t i f m e m p u n y a i
p e n g a r u h p o s i t i f t e r h a d a p k i n e r j a k a r y a w a n a d a l a h d a p a t d i t e r i m a a t a u
b e n a r .
A d a p u n p e r b e d a a n d a r i p e n e l i t i a n s e b e l u m n y a d e n g a n
p e n e l i l i a n s e k a r a n g a d a l a h p e n e l i t i a n s e b e l u m n y a m e l a k u k a n
p e n e l i t i a n k i n e r j a k a r y a w a n t e r h a d a p k e p u t u s a n p e m b e r i a n k o m p e n s a s i
i n s e n t i f p a d a P T . F u p e s t i n d o S e j a h t e r a P a l e m b a n g , s e d a n g k a n p c n e l i t i
m e l a k u k a n p e n e l i t i a n P e m b e r i a n U a n g L e m b u r d a n K o m p e n s a s i
i n s c n l i f T e r h a d a p K i n c r j a K a r y a w a n p a d a H o t e l C l a s s i e P a l e m b a n g
d a n p a d a p e n e l i t i a n y a n g k e d u a p c r b e d a a n n y a a d a l a h j e n i s
p e n e l i t i a n n y a y a i t u p a d a a n a l i s i s p e n u l i s m e n g g u n a k a n m e t o d e
k u a n t i t a t i f , s e d a n g k a n p e n e l i t i a n k e d u a m e n g g u n a k a n m e t o d e
k u a l i t a t i f . S e d a n g k a n p e r s a m a a n d a r i k e d u a p e n e l i t i a n s e b e l u m n y a
a d a l a h s a m a - s a m a m c n c l i t i k i n e r j a k a r y a w a n d a n p e m b e r i a n
H e r u K . N i r w a n t y a ( 2 0 1 1 ) , u a n g l e m b u r m e r u p a k a n
u a n g y a n g d i b a y a r k a n k e p a d a k a r y a w a n y a n g b e k e r j a d i l u a r j a m
k e r j a a t a u p u n k a r y a w a n y a n g b e k e r j a p a d a h a r i - h a r i l i b u r ,
a t a u p u n k a r y a w a n y a n g m e m i l i k i j a m k e r j a l e b i h b e s a r d a r i 8 j a m
d a l a m s e h a r i . m a k a s e s u a i d e n g a n p e r a t u r a n p e m e r i n t a h ,
k a r y a w a n y a n g b e r s a n g k u t a n b e r h a k u n t u k m e n e r i m a t u n j a n g a n
l e m b u r . B e s a r n y a t u n j a n g a n l e m b u r i n i s a n g a t l a h b e r v a r i a s i ,
t c l a p i b i a s a n y a s e t i a p p e r u s a h a a n s u d a h m t ^ m i l i k i p e r a t u r a n
t e r s e n d i r i y a n g m e n g a l u r s e c a r a k h u s u s m e n g e n a i b e s a m y a
t u n j a n g a n l e m b u r s e t i a p k a r y a w a n y a n g m e r e k a m i l i k i .
K a r y a w a n b a g i a n p c m a s a r a n b i a s a n y a t i d a k m e m i l i k i f a s i l i t a s
y a n g b e r u p a t u n j a n g a n l e m b u r , k a r e n a p r e s t a s i m e r e k a d i u k u r
b e r d a s a r o m s e t p e n j u a l a n y a n g m e r e k a h a s i l k a n . s e b a g a i
g a n t i n y a , b i a s a n y a m e r e k a a k a n m e n d a p a t b o n u s y a n g b e s a m y a
s e s u a i d e n g a n a p a y a n g m e r e k a h a s i l k a n k e p a d a p e r u s a h a a n .
b . K e t c n t u a n J a m k e r j a l e m b u r
P c n g e r t i a n w a k t u k e r j a l e m b u r m e n g a c u p a d a P a s a l I
K c p - i 0 2 / M E N / V I / 2 0 0 4 , a d a l a h :
I . W a k t u k e r j a v a n g i n e l c b i h i 7 j a m d a l a m I h a r i d a n 4 0 j a m
14
2 . W a k t u k e r j a 8 j a m d a l a m I h a r i d a n 4 0 j a m d a l a m 1 m i n g g u
u n t u k 5 h a r i k e r j a d a l a m I m i n g g u
3 . W a k t u k e r j a p a d a h a r i i s t i r a h a l m i n g g u a n d a n a t a u p a d a h a r i
l i b u r r e s m i y a n g d i t e t a p k a n p e m e r i n t a h .
N a m u n l i d a k b e r l a k u b a g i p e k e r j a y a n g t e r m a s u k
g o l o n g a n j a b a t a n t e r t e n t u y a i t u l i d a k b e r h a k a t a s u p a h k e r j a
l e m b u r a l a s a n n y a k a r e n a p e k e r j a t e r s e b u t m e n d a p a t k a n u p a h y a n g
t i n g g i . P e k e r j a y a n g t e n n a s u k g o l o n g a n j a b a t a n t e r t e n t u t e r s e b u t
m e m i l i k i t a n g g u n g j a w a b s e b a g a i p e m i k i r , p e r e n c a n a , p e l a k s a n a
d a n p e n g e n d a l i j a l a n n h y a p e r u s a h a a n d i m a n a w a k t u k e r j a n y a
t i d a k d a p a l d i b a l a s i m e n u r u t w a k t u k e r j a y a n g d i t e t a p k a n
p e r u s a h a a n s e s u a i d e n g a n p e r a t u r a n u n d a n g - u n d a n g y a n g b e r l a k u .
P e m e r i n t a h m e m b e r i k a n b a l a s a n m a k s i m a l b a g i
p e r u s a h a a n d a l a m m e n g i n s t r u k s i k a n k a r y a w a n d a l a m m e l a k u k a n
k e r j a l e m b u r , bala.san i n i y a i t u ;
1. W a k t u k e r j a l e m b u r h a n y a d a p a t d i l a k u k a n p a l i n g b a n y a k 3
( t i g a ) j a m d a l a m I ( s a t u ) h a r i d a n 14 ( e m p a t b e l a s ) j a m d a l a m
I ( s a t u ) m i n g g u .
2 . K e t e n l u a n w a k t u k e r j a l e m b u r s e b a g a i m a n a d i m a k s u d d a l a m
a y a t ( I ) t i d a k t e r m a s u k k e r j a l e m b u r y a n g d i l a k u k a n p a d a
w a k t u i s t i r a h a t m i n g g u a n a t a u h a r i l i b u r r e s m i .
P e r u s a h a a n y a n g m e m p e k c r j a k a n p e k c T j a / b u r u h s c l a m a
1 . m e m b a y a r u p a h k e r j a l e m b u r : m e m b e r i k e s c m p a t a n u n t u k
i s t i r a h a t s e e u k u p n y a ; m e m b e r i k a n m a k a n a n d a n m i n u m a n
s e k u r a n g - k u r a n g n y a 1 . 4 0 0 k a l o r i a p a b i l a k e r j a l e m b u r
d i l a k u k a n s e l a m a 3 ( t i g a ) j a m a t a u l e b i h .
2 . P e m b e r i a n m a k a n d a n m i n u m . s e b a g a i m a n a d i m a k s u d d a l a m
a y a t ( 1 ) h u r u t e t i d a k b o l e h d i g a n t i d e n g a n u a n g .
S y a r a t m e l a k u k a n k e r j a i e m b u r , a n t a r a l a i n ;
1 . A d a p e r i n t a h t e r t u l i s
2 . P e k e r j a s e t u j u u n t u k m e l a k s a n a k a n k e r j a l e m b u r
3 . A d a n y a r i n c i a n p e l a k s a n a a n k e r j a l e m b u r ,
4 . A d a n y a b u k l i t a n d a t a n g a n k e d u a b e l a h p i h a k .
M e k a n i s m e P e r h i t u n g a n U p a h L e m b u r
T e k n i s p e r h i t u n g a n u p a h l e m b u r i n i m e n g a c u p a d a K e p u t u s a n
M e n t e r i N o . l 0 2 / M E N A ' l / 2 0 0 4 , y a i t u w a k t u k e r j a l e m b u r d a n
u p a h k e r j a l e m b u r m e m i l i k i k e t e n l u a n s b b ;
1 . P e r h i t u n g a n U p a h L e m b u r d i d a s a r k a n p a d a u p a h b u l a n a n
2. C a r a M e n g h i t u n g u p a h s e j a m a d a l a h 1 / 1 7 3 x u p a h s e b u l a n M e n g a p a h a r u s d i k a l i d e n g a n 1 / 1 7 3 , p e r h i t u n g a n n y a s e b a g a i
16
Table 2.1
Mekanisme Perhitungan Upah lembur
D i s k r i p s i N i l a i U n i t
J u m l a h J a m K e r j a d a l a m 1 m i n g g u 4 0 J a m
J u m l a h m i n g g u d a l a m 1 t a h u n 5 2 M i n g g u
J u m l a h b u l a n d a l a m 1 t a h u n 1 2 B u l a n
J u m l a h m i n g g u d a l a m 1 b u l a n 5 2 : I 2 = 4 V 2 M i n g g u
J u m l a h j a m k e r j a d a l a m i b u l a n 4 0 x 4 1 / 2 1 = 1 7 3 1 / 2 J a m
J u m l a h u p a h d a l a m 1 j a m 1 / 17 3 X u p a h s e b u l a n
R u p i a h
P a s a l I i K E P . I 0 2 / M E N / V I / 2 0 0 4 . m e n y a t a k a n :
1 . A p a b i l a k e r j a l e m b u r d i l a k u k a n p a d a h a r i k e r j a m a k a u p a h
l e m b u r j a m k e r j a p e r t a m a d i b a y a r 1.5 x u p a h s e j a m , u n t u k
s e t i a p j a m k e r j a l e m b u r b e r i k u t n y a d i b a y a r s e b e s a r 2 x u p a h
s e j a m
2 . B i l a k e r j a l e m b u r d i l a k u k a n p a d a h a r i i s t i r a h a t m i n g g u a n
d a n / a t a u h a r i l i b u r r e s m i u n t u k w a k t u 6 h a r i k e r j a d a n 4 0
j a m s e m i n g g u m a k a u p a h l e m b u r u n t u k 7 j a m k e r j a p e r t a m a
d i b a y a r 2 x u p a h s e j a m d a n j a m k e 8 d i b a y a r 3 x u p a h s e j a m
d a n j a m k e 9 d a n k c 1 0 d i b a y a r 4 x u p a h s e j a m .
K a l a u h a r i l i b u r r e s m i j a t u h p a d a k e r j a t e r p e n d c k m a k a u p a h
l e m b u r 5 j a m p e r t a m a d i b a y a r 2 \ u p a h s e j a m d a n j a m k c 6
d i b a y a r 3 \ u p a h s e j a m d a n u p a h l e m b u r k e 7 d a n k e 8
3 . B i l a k e r j a l e m b u r d i l a k u k a n p a d a h a r i i s t i r a h a t m i n g g u a n
d a n / a t a u h a r i l i b u r r e s m i u n t u k w a k t u k e r j a 5 h a r i k e r j a d a n
4 0 j a m s e m i n g g u m a k a p e r h i t u n g a n u p a h k e r j a l e m b u r
u n t u k 8 j a m k e r j a p e r t a m a d i b a y a r 2 x u p a h s e j a m . j a m k e r j a
k e 9 d i b a y a r 3 x u p a h s e j a m d a n j a m k e r j a k c 10 d a n k c 1 1
d i b a y a r 4 x u p a h s e j a m .
Kompensasi Insentif
a . P c n g e r t i a n K o m p e n s a s i I n s e n t i f
M u l y a d i d a n J h o n y ( 2 0 0 1 : 3 0 6 ) , k o m p e n s a s i I n s e n t i f
a d a l a h p e n g h a r g a a a n y a n g d i b e r i k a n p e r u s a h a a n k e p a d a
k a r y a w a n u n t u k m e l a k u k a n u s a h a ekstra d a l a m m e l a k u k a n t u g a s d e n g a n b a i k .
R o b e r t N . A n t o n y d a n V i j a y G o v i n d a r a j a n ( 2 0 0 5 ;
2 0 5 ) . k o m p e n s a s i I n s e n t i f m e r u p a k a n s u a t u r a n g s a n g a n u n t u k
m e m e n u h i k e b u t u h a n s e s e o r a n g y a n g t i d a k m u n g k i n
d i p e r o l c h n y a j i k a t i d a k b e r g a b u n g d e n g a n o r g a n i s a s i t e r s e b u t .
O r g a n i s a s i m e m b e r i k a n p e n g h a r g a a n p a d a p a r t i s i p a n y a n g
b e r k i n e r j a s e s u a i d e n g a n c a r a - c a r a y a n g d i s e t u j u i b e r s a m a .
M a l a y u S P H a s i f a u a n ( 2 0 0 7 : I 1 8 ) , k o m p e n . s a s i I n s e n t i f
a d a l a h s e m u a p e n d a p a t a n y a n g b c r b e n t u k u a n g . b a r a n g
l a n g s u n g a l a u t i d a k l a n g s u n g y a n g d i t e r i m a k a r y a u a n s e b a g a i
18
B e r d a s a r k a n d e d n i s i - d c f m i s i t e r s e b u l j c l a s l a h b a h w a
y a n g d i m a k s u d d e n g a n i n s e n t i f b u k a n l a h b e n t u k g a j i y a n g
t e t a p . a k a n t e t a p i l a m b a h a n y a n g d i b e r i k a n k e p a d a k a r y a w a n
y a n g b e r p r e s l a s i s e h i n g g a d i h a r a p k a n k a r y a w a n d a p a t
t e r m o t i v a s i .
J c n i s - j e n i s I n s e n t i f
R o b e r t N . A n t o n y d a n V i j a y G o v i n d a r a j a n ( 2 0 0 5 :
2 6 0 ) , j e n i s i n s e n t i f y a n g d i b e r i k a n p e r u s a h a a n a d a l a h s e b a g a i
b e r i k u t :
1 . P e n g h a r g a a n k e u a n g a n , m e l i p u t i :
a ) K e n a i k a n g a j i
b ) P e m b e r i a n b o n u s
c ) M a n f a a t
d) F a s i l i t a s
2 . P e n g h a r g a a n P s i k o l o g i s d a n S o s i a l
a ) K e m u n g k i n a n p r o m o s i
b ) P e n i n g k a t a n t a n g g u n g j a w a b
c ) P e n i n g k a t a n o t o n o m i
d ) K o n d i s i g e o g r a f l s y a n g b a i k
S a r w o t o ( 2 0 0 3 : 1 5 6 ) j e n i s i n s e n t i f d a p a l d i g o l o n g k a n
d a l a m d u a g o l o n g a n y a i t u i n s e n t i f m a t e r i a l d a n i n s e n t i f n o n
m a t e r i a l . K e d u a g o l o n g a n i n s e n t i f i n i s a m a p e n t i n g n y a d a n
l a z i m d i g u n a k a n s e c a r a s a l i n g m c l e n g k a p i . J e n i s i n s e n t i f i n i
a d a l a h s e b a g a i b e r i k u t :
1 . I n s e n t i f M a t e r i a l
a. I n s e n t i f y a n g b e r b e n t u k u a n g
I n s e n t i f y a n g d e m i k i a n d a p a t d i b e r i k a n d a l a m b c r b a g a i
m a c a m , a n t a r a l a i n s e b a g a i b e r i k u t :
1 ) B o n u s
a ) U a n g y a n g d i b e r i k a n s e b a g a i b a l a s j a s a a t a s h a s i l
p e r k e r j a a n y a n g t e l a h d i l a k s a n a k a n .
b ) D i b e r i k a n s e c a r a s e k a l i t c r i m a t a n p a s u a t u i k a t a n
d i m a s a y a n g a k a n d a t a n g .
c ) D a l a m p e r u s a h a a n y a n g m e n g g u n a k a n s i s t e m
i n s e n t i f i n i l a z i m n y a b e b e r a p a p e r s e n d a r i l a b a y a n g
m e l c b i h i j u m l a h t e n e n l u d i m a s u k a n d a l a m b o n u s
d a n k e m u d i a n j u m l a h t e r s e b u t d i b a g i - b a g i a n t a r a
p i h a k y a n g d i b e r i k a n b o n u s .
2 ) K o m i s i
a ) M e r u p a k a n s e j e n i s b o n u s y a n g d i b a y a r k a n k e p a d a
20
b ) l . a z i m d i b a y a r k a n s e b a g a i b a g i a n d a r i p c n j u a l a n d a n
d i t e r i m a k a n k e p a d a p e k e r j a b a g i a n p e n j u a l a n .
3 ) P r o f i t S h a r i n g
S a l a h s a t u j e n i s i n s e n t i f y a n g t c r l u a . D a l a m h a l i n i
p e m b a y a r a n n y a d a p a t d i i k u t i m a c a m - m a c a m p u l a .
t e t a p i b i a s a n y a m e n c a k u p p e m b a y a r a n b e r u p a b a g i a n
d a r i l a b a b e r s i h y a n g d i s e t o r k e d a l a m s e b u a h d a n a d a n
k e m u d i a n d i m a s u k a n k e d a l a m d a f t a r p e n d a p a t a n s e t i a p
p e s e r t a .
4 ) K o m p e n s a s i y a n g d i t a n g g u h k a n
A d a d u a m a c a m p r o g r a m b a l a s j a s a y a n g m e n c a k u p
p e m b a y a r a n d i k e m u d i a n h a r i , y a i t u :
a ) P e n s i u n
P e n s i u n m e m p u n y a i n i l a i i n s e n t i f o l e h k a r e n a
m e m e n u h i s a l a h s a t u k e b u t u h a n p o k o k m a n u s i a y a i t u
m e n y c d i a k a n j a m i n a n e k o n o m i b a g i n y a s e t e l a h i a
t i d a k b e r k e r j a l a g i .
b ) P e m b a y a r a n k o n t r a k t u a l
A d a l a h p e l a k s a n a a n p e r j a n j i a n a n t a r a m a j i k a n d a n
p e g a w a i d i m a n a s e t e l a h s e l e s a i m a s a k e r j a n y a
d i b a y a r k a n s e j u m l a h y a n g t e r t e n t u s e l a m a p e r i o d e
b. i n s e n t i f y a n g d i b e r i k a n d a l a m b e n t u k j a m i n a n s o s i a l
I n s e n t i f i n i d i b e r i k a n s e c a r a k o l c k t i f , d a n t i a p - t i a p p e g a w a i
d a p a t m e m p e r o l e h n y a s e c a r a s a m a r a t a d a n o l o m a l i s .
B c n t u k - b e n t u k j a m i n a n s o s i a l i n i b e r m a c a m - m a c a m ,
a n t a r a l a i n :
1) P e m b e r i a n p e r u m a h a n d i n a s
2 ) P e m b e r i a n a s u r a n s i k e s c h a t a n
3 ) P e m b e r i a n t u g a s b e l a j a r u n t u k m c n g e m b a n g k a n
p e n g e t a h u a n
4) C u t i s a k i t t e t a p m e n d a p a t k a n p e m b a y a r a n g a j i 2 . I n s e n t i f N o n - m a t e r i a l
S a r w o t o ( 2 0 0 3 : 1 6 0 ) , I n s e n t i f i n i d a p a t d i b e r i k a n
d a l a m b c r b a g a i m a c a m b e n t u k , a n t a r a l a i n :
1 ) P e m b e r i a n g e l a r s e c a r a r e s m i
P e m b e r i a n g e l a r s e c a r a r e s m i a d a l a h m e m b e r i k a n s u a t u
g e l a r k e p a d a s a l a h s a t u k a r y a w a n y a n g m e m p u n y a i
k e m a m p u a n c u k u p u n t u k d a p a t b e r p r e s t a s i b a g i
o r g a n i s a s i n y a .
2 ) P e m b e r i a n t a n d a j a s a / m e d a l i
P e m b e r i a n t a n d a j a s a / m e d a l i d i m a k s u d u n t u k m e m b e r i k a n
p e n g h a r g a a n t e r h a d a p k a r y a w a n y a n g b e r h a s i l d e n g a n b a i k
d a l a m m e l a k s a n a k a n t u g a s - t u g a s n y a a t a u k a r y a u a n y a n g
2 2
3 ) P e m b e r i a n p i a g a m p e n g h a r g a a n
P e m b e r i a n p i a g a m p e n g h a r g a a n d i m a k s u d k a n a g a r
k a r y a w a n y a n g m e l a k s a n a k a n t u g a s - t u g a s d e n g a n b a i k d a n
b e r t a n g g u n g j a w a b m e r a s a d i h a r g a i b a g i o r g a n i s a s i n y a .
4 ) P e m b e r i a n p u j i a n s e c a r a l i s a n a t a u t u l i s a n s e c a r a r e s m i
( d i b u k a u m u m ) a t a u s e c a r a p r i b a d i
P e m b e r i a n p u j i a n a d a l a h d e n g a n m a k s u d a g a r k a r y a w a n
m e r a s a h a r g a d i r i n y a d i p e r h a t i k a n o l e h p i m p i n a n . K a r e n a
h a s i l d a r i a p a y a n g t e l a h d i k e r j a k a n n y a m e n d a p a t p u j i a n
d a r i p i m p i n a n .
5 ) P e m b e r i a n p r o m o s i ( k e n a i k a n p a n g k a t / j a b a t a n )
P e m b e r i a n p r o m o s i a d a l a h p e r m i n d a h a n k a r y a w a n d a r i
s a t u j a b a t a n k e j a b a t a n l a i n y a n g l e b i h t i n g g i . P r o m o s i
d i m a k s u d k a n u n t u k m e m b e r i k a n p e n g a k u a n t e r h a d a p
p r e s t a s i k e r j a k a r y a w a n .
6 ) U c a p a n t e r i m a k a s i h s e c a r a f o r m a l a t a u p u n i n f o r m a l
U c a p a n t e r i m a k a s i h b e r t u j u a n a g a r k a r y a w a n m e r a s a a t a s
a p a y a n g t c l a h d i l a k u k a n n y a d i h a r g a i o l e h p i m p i n a n , d a n
d i h a r a p k a n a g a r k a r y a w a n t e r s e b u t t i d a k m e r a s a d i r i n y a
t i d a k b e r a r t i b a g i o r g a n i s a s i .
7 ) P e m b e r i a n p e r l e n g k a p a n k h u s u s p a d a r u a n g k e r j a
P e m h e r i a n p e r l e n g k a p a n k h u s u s p a d a r u a n g k e f i a
s e b a g a i n y a d i m a k s u d k a n u n t u k m c n c i p t a k a n s u a s a n a y a n g
m e n y c n a n g k a n b a g i k a r y a w a n d a l a m m e l a k u k a n k e g i a t a n
a t a u a k t i v i t a s n y a s e h a r i - h a r i d a n m e r a s a b e r s e m a n g a l
d a l a m m e l a k u k a n t u g a s - t u g a s y a n g d i b e r i k a n k e p a d a n y a .
D a r i p e n j e l a s a n t e r s e b u t m a k a d a p a t d i s i m p u l k a n
b a h w a i n s e n t i f y a n g d i b e r i k a n p e r u s a h a a n b e r u p a
p e n g h a r g a a n k e u a n g a n d a n p e n g h a r g a a n p s i k o l o g i s .
c. T u j u a n P e m b e r i a n I n s e n t i f
M a l a y u SP H a s i b u a n ( 2 0 0 7 - . 1 2 1 ) , t u j u a n p e m b e r i a n k o m p e n s a s i i n s e n t i f a d a l a h s e b a g a i b e r i k u t :
1. I k a t a n k e r j a s a m a
D e n g a n p e m b e r i a n k o m p e n s a s i i n s e n t i f t e r j a l i n l a h i k a t a n
k e r j a s a m a f o r m a l a n t a r a m a j i k a n / p e n g u s a h a d e n g a n
k a r y a w a n . K a r y a w a n h a r u s m e l a k u k a n t u g a s - t u g a s n y a
d e n g a n b a i k , s e d a n g k a n p e n g u s a h a / m a j i k a n w a j i b
m e m b e r i k a n k o m p e n s a s i i n s e n t i f y a n g s u d a h d i s e p a k a t i .
2 . K e p u t u s a n k e r j a
D e n g a n b a l a s j a s a . k a r y a w a n d a p a t m e m e n u h i k e b u t u h a n
l l s i k . s t a t u s s o s i a l . s e h i n g g a m e m p e r o l e l i k e p u a s a n k e r j a
d a r i j a b a t a n n y a .
2 4
J i k a p r o g r a m k o m p e n s a s i i n s c n l i f d i t e t a p k a n c u k u p b e s a r ,
m a k a p e n g a d a a n k a r y a w a n y a n g b e r k u a l i t a s u n t u k
p e r u s a h a a n a k a n l e b i h r n u d a h .
4 . M o t i v a s i
J i k a b a l a s j a s a y a n g d i b e r i k a n c u k u p b e s a r . m a n a j e r a k a n
l e b i h m u d a h m e m o t i v a s i b a w a h a n n y a .
5. S t a b i l i t a s k a r y a w a n
D e n g a n p r o g r a m k o m p e n s a s i i n s e n t i f y a n g a d i l d a n l a y a k
s e r t a e k s t e r n a l k o n s i s t e n s i y a n g k o m p e n t i t i f , m a k a s t a b i l i t a s
k a r y a w a n l e b i h t e r j a m i n .
6 . D i s i p l i n
D e n g a n p e m b e r i a n b a l a s j a s a y a n g c u k u p b e s a r , m a k a
d i s i p l i n k a r y a w a n a k a n s e m a k i n b a i k . M e r e k a a k a n
m e n y a d a r i s e r t a m e n t a a t i p e r a t u r a n y a n g b e r l a k u .
7 . P e n g a r u h s e r i k a t b u r u h
D e n g a n p r o g r a m k o m p e n s a s i i n s e n t i f y a n g b a i k , p e n g a r u h
s e r i k a t b u r u h d a p a t d i h i n d a r k a n d a n k a r y a w a n a k a n
b e r k o n s e n t r a s i p a d a p e k e r j a a n n y a .
8. P e n g a r u h p e m e r i n t a h
J i k a p r o g a m k o m p e n s a s i s e s u a i d e n g a n u n d a n g - u n d a n g
p c r b u r u h a n y a n g b e r l a k u ( s e p e r t i b a l a s u p a h m i n i m u m ) ,
D a r i p e n j e l a s a n s e b e l u m n s a m a k a d a p a t d i s i m p u l k a n
b a h w a p e m b e r i a n i n s e n t i f d a p a t m e m o t i v a s i k a r y a w a n d a l a m
m e l a k s a n a k a n p c k e r j a a n .
d . K e p u t u s a n p e m h e r i a n k o m p e n s a s i i n s e n t i f
M u l y a d i d a n J h o n y ( 2 0 0 7 : 3 5 6 ) , k e p u t u s a n p e m b e r i a n
k o m p e n s a s i i n s e n t i f a d a l a h k e p u t u s a n y a n g d i a m b i l o l e h
p e r u s a h a a n u n t u k m e m b e r i k a n p e n g h a r g a a n k e p a d a
k a r y a w a n n y a u n t u k m e l a k u k a n u s a h a e k s t r a d a l a m
m e l a k s a n a k a n t u g a s n y a d e n g a n b a i k , i n s e n t i f y a n g d i b e r i k a n
s e s u a i d e n g a n p e n j u a l a n y a n g k a r y a w a n l a k u k a n s e t i a p
b u l a n n y a .
R o b e r t N . A n t o n y d a n V i j a y G o v i n d a r a j a n ( 2 0 0 5 :
2 1 5 ) , k e p u t u s a n p e m b e r i a n k o m p e n s a s i i n s e n t i f m c n d u k u n g
h a l - h a l s e b a g a i b e r i k u t :
1. I n d i v i d u c e n d e r u n g u n t u k l e b i h t e r m o t i v a s i o l e h
p e n g h a r g a a n p e n d a p a t a n p o t e n s i a l d a r i p a d a r a s a t a k u t a k a n
h u k u m a n y a n g m e n y a r a n k a n a g a r s i s t e m p e n g e n d a l i a n
m a n a j e m e n s e b a i k n y a b e r o r i c n l a s i p a d a p e n g h a r g a a n .
2. P e n g h a r g a a n p r i b a d i b e r s i f a t r e l a t i f a t a u s i t u a s i o n a l . K o m p e n s a s i a d a l a h s u a t u c a r a p e n t i n g u n t u k m e m e n u h i
k e b u t u h a n . f e t a p i . d i l u a r t i n g k a t k e p u a s a n t e r t e n t u . j u m l a h
k o m p e n s a s i t i d a k s e l a l u s a m a p e n t i n g n y a s e p e r t i
2 6
3 . J i k a m a n a j e m e n s e n i o r m e m b e r i k a n l a n d a - t a n d a m e l a l u i
t i n d a k a n n y a b a h w a m e r e k a m c n g a n g g a p s i s t e m
p e n g e n d a l i a n m a n a j e m e n a d a l a h p e n t i n g . m a k a m a n a j e r
o p e r a s i j u g a a k a n m e n g a n g g a p n y a p e n t i n g .
4 . I n d i v i d u - i n d i v i d u s a n g a t t e r m o t i v a s i k e t i k a m e r e k a
m e m p e r o l e h l a p o r a n a t a u u m p a n b a l i k m e n g e n a i k i n e r j a
m e r e k a .
5. I n s e n t i f m e n j a d i k u r a n g e f e k t i f k e t i k a p e r i o d e a n t a r a t i n d a k a n d a n u m p a n b a l i k a t a s t i n d a k a n t e r s e b u t s e m a k i n
p a n j a n g .
6. M o t i v a s i a d a l a h p a l i n g l e m a h k e t i k a o r a n g t e r s e b u t m e r a s a y a k i n b a h w a s u a t u i n s e n t i f t i d a k d a p a t d i c a p a i a t a u t c r l a l u
m u d a h u n t u k d i c a p a i .
7 . I n s e n t i f y a n g d i s e d i a k a n o l e h s u a t u a n g g a r a n a t a u
p e m y a t a a n t u j u a n l a i n n y a a d a l a h p a l i n g k u a t k e t i k a
m a n a j e r b e k e r j a s a m a d e n g a n a t a s a n n y a u n t u k m e m p e r o l e h
a n g k a - a n g k a a n g g a r a n .
B e r d a s a r k a n p e n j e l a s a n s e b e l u m n y a , m a k a d a p a t
d i s i m p u l k a n b a h w a k e p u t u s a n p e m b e r i a n i n s e n t i f , y a i t u u n t u k
m e m b e r i k a n p e n g h a r g a a n k e p a d a k a r y a w a n u n t u k m e l a k u k a n
u s a h a e k s t r a d a l a m m e l a k s a n a k a n t u g a s n y a d e n g a n b a i k .
s e l a i n i t u j u g a d a p a t m e m o t i v a s i k a r y a w a n d a l a m m e l a k u k a n
e. S i s l e m P e m b e r i a n K o m p e n s a s i I n s e n t i f
R u s d i ( 2 0 0 4 : 3 3 6 ) , s i s t c m p e m b e r i a n k o m p e n s a s i
i n s e n t i f t e r d i r i d a r i :
1) K o m p e n s a s i b e r d a s a r k a n b a s i s w a k t u , a p a b i i a k o m p e n s a s i
y a n g d i b e r i k a n d i h i t u n g b e r d a s a r k a n w a k t u k e r j a y a n g
b i a s a d a l a m j a m , h a r i a n a t a u p u n b u l a n a n .
2 ) K o m p e n s a s i b e r d a s a r k a n b a s i s p r o d u k t i v i t a s , a p a b i l a
k o m p e n s a s i d i b e r i k a n b e r d a . s a r k a n j u m l a h p r o d u k y a n g
d a p a t d i h a s i l k a n t e r m a s u k k o m i s i y a n g d i b e r i k a n u n t u k
s e t i a p p r o d u k y a n g d i h a s i l k a n m a u p u n d i j u a l .
3 ) S i s t e m b o r o n g a n , y a i l u k o m p e n s a s i y a n g p c n e n t u a n
b e s a m y a j a s a d i d a s a r k a n a t a s v o l u m e p c k e r j a a n d a n l a m a
p e n g e r j a a n n y a .
M e n u r u t S i s w a n t o ( 2 0 0 1 : 2 5 0 ) , k e p u a s a n a t a s
p e m b e r i a n k o m p e n s a s i i n s e n t i f y a n g d i t e r i m a o l e h k a r y a w a n
d i p c n g a m h i o l e h :
1 ) J u m l a h y a n g d i l e r i m a d a n j u m l a h y a n g d i h a r a p k a n .
2 ) P e r b e d a a n d e n g a n a p a y a n g d i t e r i m a o l e h k a r y a w a n i n i a t a u
k a r y a w a n l a i n .
3 ) P a n d a n g a n y a n g k e l i r u a t a s i n s e n t i f y a n g d i t e r i m a
2 8
4 ) B e s a r n y a k o m p e n s a s i i n t r i n s i k d a n e k s l r i n s i k y a n g
d i t e r i m a n y a u n t u k p c k e r j a a n y a n g d i b e r i k a n k e p a d a n y a .
B e r d a s a r k a n p e n j e l a s a n s e b e l u m n y a , m a k a d a p a t
d i s i m p u l k a n b a h w a d a l a m p e m b e r i a n k o m p e n s a s i i n t e n s i f
d i p e r l u k a n a s a s d a n s i s t c m y a n g b e n a r a g a r t i d a k t e r j a d i
k e r u g i a n b a i k b a g i p e r u s a h a a n m a u p u n p i h a k k a r y a w a n .
S e l a i n i t u j u g a k e p u a s a n y a n g d i r a s a k a n o l e h k a r y a w a n a t a s
i n t e n s i f y a n g d i b e r i k a n .
f . F a k t o r - f a k t o r m e m p e n g a r u h i b e s a m y a k o m p e n s a s i
M e n u m l M a l a y u S P H a s i b u a n ( 2 0 0 7 : 1 2 7 ) , f a k t o r
-f a k t o r y a n g m e m p e n g a m h i b e s a m y a p e m b e r i a n k o m p e n s a s i
a d a l a h s e b a g a i b e r i k u t :
1 . P e n a w a r a n d a n p e r m i n t a a n t e n a g a k e r j a
J i k a p e n c a r i a n k e r j a ( p e n a w a r a n ) l e b i h b a n y a k d a r i
i o w o n g a n p c k e r j a a n ( p e r m i n t a a n ) m a k a k o m p e n s a s i
r e l a t i v e k e c i l , s e b a l i k n y a j i k a p e n c a r l k e r j a l e b i h s e d i k i t
d a r i I o w o n g a n p c k e r j a a n , m a k a k o m p e n s a s i r e l a t i f b e s a r .
2 . K e m a m p u a n d a n k e s e d i a a n p e r u s a h a a n
A p a b i l a k e m a m p u a n d a n k e s e d i a a n p e r u s a h a a n u n t u k
m e m h a v a r s e m a k i n b a i k m a k a t i n g k a t k o m p e n s a s i a k a n
k e s e d i a a n p e r u s a h a a n u n t u k m e m b a y a r k u r a n g b a i k . m a k a
t i n g k a t k o m p e n s a s i r e l a t i f k e c i l .
3 . K a r y a w a n s e r i k a t b u r u h / o r g a n i s a s i
A p a b i l a s e r i k a t b u r u h k u a t d a n b e r p e n g a r u h . m a k a t i n g k a t
k o m p e n s a s i s e m a k i n b e s a r . S e b a l i k n y a j i k a s e r i k a t b u r u h
t i d a k k u a l d a n k
