Andriana, Trian (2017) Desain Pengukuran Kinerja Dan Sistem Remunerasi Unit-Unit Usaha Pada Badan Layanan Umum (Studi Kasus Pada Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memberikan rekomendasi desain pengukuran kinerja dan pemberian remunerasi pada unit usaha badan layanan umum Universitas Brawijaya (UB). Penelitian dilakukan dengan metode kualitatif dengan peneliti sebagai instrumen kunci. Objek penelitian merupakan objek alamiah sehingga data yang digunakan berdasarkan fakta-fakta yang ditemukan di lapangan saat penelitian. Data dikumpulkan melalui wawancara, observasi, dan penelaahan dokumen. Hasil penelitian merekomendasikan penentuan target kinerja berdasarkan usulan unit-unit usaha yang kemudian ditetapkan dengan kontrak kinerja. Sedangkan, pengukuran kinerja unit-unit usaha yang merupakan pusat laba dilakukan dengan mengacu kepada pendapatan yang dihasilkan. Desain sistem remunerasi diawali dengan analisa jabatan dan kelas jabatan dengan menggunakan metode Factor Point System. Pemberian nilai pada setiap level dan sub faktor berdasarkan manual dilakukan untuk menentukan nilai dan kelas jabatan yang selanjutnya digunakan untuk mencapai keadilan internal dengan turut mempertimbangkan kelas jabatan lainnya yang telah ditetapkan UB. Sistem remunerasi juga diupayakan untuk mencapai keadilan eksternal dengan memperhatikan tingkat remunerasi pada industri dan kelaziman pada suatu industri. Pemberian remunerasi juga harus memperhatikan implikasinya pada kinerja keuangan yaitu tidak menyebabkan kerugian finansial pada unit-unit usaha tersebut. Remunerasi dapat diberikan dengan dengan metode sistem persentase pendapatan dan laba. Tunjangan jabatan dan insentif kinerja sebesar total 10% atas pendapatan per bulannya dan bonus 10% per tahunnya masih memberikan implikasi positif terhadap kinerja keuangan yaitu rata-rata tidak menyebabkan kerugian finansial pada target-target unit-unit usaha.
English Abstract
The purpose of this study is to recommend a design for measuring performance and remuneration in the business units of public services agency at the University of Brawijaya (UB). The researcher acts as the key instrument in this qualitative study. The research object is treated so naturally that the data used are based on the facts found in the field where the research takes place. The data are collected through interview, observation, and document review. The results recommend that the performance target be set on the basis of the target proposed by the business units and subsequently approved by the performance contract. Furthermore, the performance of the profit-raising business units is measured by its earned revenue. The remuneration system design is initiated by analyzing job evaluation and job class through Factor Point System method. The valuation of each leves and subfactor on the basis of the manual is administered to determine the job value and the job class for the sake of achieving internal fairness by taking the value and class into account. The implementation of remuneration system is also supposed to achieve external equity by considering similar system applied in industry and and its prevalence, just like the service charge system in hotel industry. Remuneration should also be implemented by considering its effect toward financial performance of the business units that does not cause financial loss. Remuneration may implemented by considering the percentage of the earned revenue and profit. Positional allowance and performance for 10% of monthly revenue and 10% of annual profit positively influence the financial performance of the business units as indicated by the absence of financial loss in the business units targets.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/289/051705525 |
| Uncontrolled Keywords: | Pengukuran Kinerja, Remunerasi, Unit Usaha, Badan Layanan Umum, Metode Kualitatif, Pusat Laba, Analisa Jabatan, Kelas Jabatan, Factor Point System, Kinerja Keuangan, Keadilan Internal, Keadilan Eksternal, Metode Persentase Pendapatan, Metode Persentase Laba |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) > 658.32 Compensation management > 658.322 Compensation plans > 658.322 2 Wage and salary scales |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 16 Aug 2017 01:58 |
| Last Modified: | 04 Nov 2021 02:42 |
| URI: | http://repository.ub.ac.id/id/eprint/1376 |
Preview |
Text
12 Daftar Lampiran - 17052017.pdf Download (6kB) | Preview |
Preview |
Text
13-14 Abstrak-Abstract - 09052017.pdf Download (93kB) | Preview |
Preview |
Text
22 Lampiran 3.2 - 17052017.pdf Download (609kB) | Preview |
Preview |
Text
21 Lampiran 1 Manual Evaluasi Jabatan - 17052107.pdf Download (196kB) | Preview |
Preview |
Text
22 Lampiran 3.1 - 17052017.pdf Download (183kB) | Preview |
Preview |
Text
22 Lampiran 2 - 17052017.pdf Download (440kB) | Preview |
Preview |
Text
23. Jurnal - 18052017.pdf Download (369kB) | Preview |
Preview |
Text
22 Lampiran 3.3 - 17052017.pdf Download (186kB) | Preview |
Preview |
Text
22 Lampiran 3.4 - 17052017.pdf Download (719kB) | Preview |
Preview |
Text
BAB I.pdf Download (315kB) | Preview |
Preview |
Text
BAB II.pdf Download (316kB) | Preview |
Preview |
Text
BAB III.pdf Download (103kB) | Preview |
Preview |
Text
BAB IV.pdf Download (802kB) | Preview |
Preview |
Text
Bagian Depan.pdf Download (488kB) | Preview |
Preview |
Text
Daftar Pustaka.pdf Download (163kB) | Preview |
Preview |
Text
BAB V.pdf Download (104kB) | Preview |
Preview |
Text
Skripsi - Trian Andriana_145020304111012.pdf Download (3MB) | Preview |
Preview |
Text
01 Cover - 17052017.pdf Download (37kB) | Preview |
Preview |
Text
03 Lembar Pengesahan-ISI SIDANG - 17052017.pdf Download (7kB) | Preview |
Preview |
Text
02 Halaman Judul - 17052017.pdf Download (37kB) | Preview |
Preview |
Text
04 Lembar Persetujuan - 17052017.pdf Download (83kB) | Preview |
Preview |
Text
05 Lembar Pengesahan Penulisan Artikel Jurnal - 17052017.pdf Download (6kB) | Preview |
Preview |
Text
06 Pernyataan Orisinalitas Skripsi - 17052017.pdf Download (6kB) | Preview |
Preview |
Text
07 Daftar Riwayat Hidup - 17052017.pdf Download (75kB) | Preview |
Preview |
Text
09 Daftar Isi - 17052017.pdf Download (93kB) | Preview |
Preview |
Text
11 Daftar Tabel - 17052017.pdf Download (12kB) | Preview |
Preview |
Text
08 Kata Pengantar - 17052017.pdf Download (76kB) | Preview |
Preview |
Text
10 Daftar Gambar - 17052017.pdf Download (13kB) | Preview |
Actions (login required)
 |
View Item |