PENYUSUNAN SISTEM GAJI

Masalah Gaji/Pendapatan/Imbalan Kerja bagi Karyawan merupakan hal yang sensitif dan
berpengaruh langsung pada produktivitas kerja individu.

Bagi Perusahaan, sistem gaji yang telah ada bukan semata-mata hanya untuk memenuhi
Peraturan Pemerintah dalam kaitannya dengan Upah Minimum Regional (UMR), tetapi
yang lebih penting lagi yaitu untuk menciptakan “keseimbangan/ fairnesses” antara apa
yang diberikan Karyawan pada Perusahaan diimbangi oleh apa yang diberikan
Perusahaan untuk Karyawannya.

Hal ini tampaknya sederhana, tetapi dalam prakteknya sangatlah sulit, terlebih lagi bila
Perusahaan belum memiliki Sistem Gaji yang mengacu pada “obyektivitas” beban kerja
(work load) bagi para karyawannya. Apabila Perusahaan telah memiliki Sistem Gaji
melalui pendekatan metode tertentu yang bersifat kwantitatif, akan sangat membantu bagi
peyelenggaraan pemeliharaan SDM.

Namun pada kenyataannya banyak metode kwantitatif yang ditawarkan dan setelah
diterapkan tetap menimbulkan masalah bagi Perusahaan.  Hal ini biasanya timbul karena
metode tersebut kurang sesuai dengan karakteristika lingkungan Perusahaan yang ada di
Indonesia dimana faktor-faktor yang berkaitan dengan masa kerja dan pengakuan
terhadap pengalaman kurang dipertimbangkan. Selain itu aspek perlindungan dan
kesejahteraan seperti pemberian asuransi, program pensiun yang umumnya diberikan
Perusahaan dan dikelola oleh Instansi lain, memiliki kaidah-kaidah yang telah diatur oleh
Perundangan Ketenagakerjaan tetapi tidak selaras dengan sistem gaji yang dianut oleh
Perusahaan.

Untuk itu adalah sangat bermanfaat bila Perusahaan menerapkan Sistem Gaji yang
komprehensif, baik dari sisi aturan Pemerintah maupun untuk menciptakan kepastian dan
kewajaran/fairnesses  bagi Karyawannya serta setara untuk jenis dan skala Perusahaan
yang serupa.
Sistem Gaji dengan pendekatan “kwantitatif” pada umumnya akan lebih mudah diterima
dan difahami bagi setiap pekerjaan memiliki nilai/skor sebagai hasil pembobotan.  Skor
tersebut akan mencerminkan beban kerja bagi individu yang memangku pekerjaan
tersebut.

MANFAAT SISTEM PENGGAJIAN .

Manfaat Umum: Kemanfaatan sistem penggajian pada umumnya merupakan gabungan

antara Tujuan Manajemen Perusahaan dan harapan para Karyawan seperti antara lain :

 Sebagai daya tarik bagi tenaga kerja yang diperlukan oleh Perusahaan.
 Memelihara keberadaan Karyawan untuk tetap bergabung dengan Perusahaan.
 Merupakan “imbalan/kompensasi” yang setimpal atas prestasi yang telah
diberikan Karyawan.
 Mencerminkan adanya keadilan yang mendasari perhitungan pembayaran imbalan
untuk setiap pekerjaan sesuai dengan perbedaan masing-masing kontribusinya
pada Perusahaan.
 Tidak bertentangan dengan peraturan Pemerintah.
 Tidak melebihi kemampuan keuangan Perusahaan, tetapi juga cukup atraktif bagi
perusahaan sejenis

Manfaat Khusus : Dengan sistem penggajian yang mendasarkan diri pada “beban kerja”
(work load) dan dilakukan pembobotan secara kwantitatif, maka akan diperoleh manfaat
antara lain :

 Terukur bagi setiap pekerjaan; karena masing-masing memiliki nilai/skor yang

ditentukan atau disepakati secara bersama-sama.
 Mudah dilakukan penyesuaian terhadap keadaan/perkembangan ekonomi
terutama atas terjadinya laju inflasi tahunan.
 Fair; karena sebanding dengan karya individu yang disumbangkan untuk tempat
kerjanya.

METODE PENDEKATAN

Pada prinsipnya, penilaian jabatan dilakukan dengan membandingkan antara suatu

tugas/jabatan dengan jabatan lainnya. Dari perbandingan tersebut akan diperoleh nilai
masing-masing jabatan yang merupakan nilai relatif suatu jabatan terhadap lainnya.

Sesuai dengan tujuannya, maka hasil penilaian jabatan akan digunakan untuk menyusun
sistem gaji; sehingga untuk kepentingan tersebut perlu diketahui karakteristik pekerjaan
yang dapat dikompensasikan. Karakteristik-karakteristik tersebut lazim disebut sebagai
“faktor-faktor jabatan” (job factors).
Jadi obyek jabatan yang akan diperbandingkan dalam suatu penilaian jabatan adalah
faktor-faktor jabatan. Biasanya obyek jabatan yang diperbandingkan diperinci dalam
sejumlah faktor; semakin banyak jumlah faktor, akan makin memberikan hasil yang lebih
teliti.
Pada umumnya masing-masing faktor memiliki nilai kepentingan yang berbeda-beda;
untuk menyatakan perbedaan ini masing-masing faktor perlu diberikan “bobot” sesuai
dengan nilai kontribusinya terhadap Perusahaan. Kontribusi yang dimaksud disini dapat
memberikan pengertian yang bermacam-macam tergantung dari kebijakan yang diambil
oleh Perusahaan. Akan tetapi pada umumnya bobot-bobot faktor tersebut disesuaikan
dengan manfaat yang diperoleh Perusahaan yang bersangkutan, khususnya didalam
mencapai tujuan Perusahaan.

Karena penilaian jabatan sifatnya merupakan perbandingan, maka faktor-faktor yang

digunakan harus merupakan ciri utama pada seluruh (sebagian besar) tugas/jabatan yang
digunakan sebagai pedoman untuk menilai seluruh jabatan pada struktur organisasi yang
telah ada (direncanakan untuk dibuat). Dengan lain perkataan, masing-masing jabatan
dibandingkan berdasarkan faktor-faktor yang terdapat dalam seluruh jabatan.

Untuk lebih mempertajam aspek faktor-faktor tersebut maka fator itu harus diuraikan lagi
dalam sub-faktor yang lebih rinci dengan tetap mempertimbangkan bahwa sub-faktor
inipun mewakili/terdapat dalam seluruh jabatan.

Pada akhirnya setiap tugas/jabatan akan memiliki nilai dimana penilaiannya dilakukan
dengan melibatkan individu/personnel kunci dari dalam Perusahaan yang mengetahui
cakupan tugas dari masing-masing pekerjaan/jabatan yang tertera pada stuktur organisasi
Perusahaan.

Nilai hasil akhir pembobotan untuk suatu tugas/jabatan/pekerjaan disebut sebagai

IMBALAN KINERJA yang diperoleh dengan “mengalikan” skor yang didapat sebagai
hasil pembobotan dikalikan dengan “konstanta rupiah tertentu”. Sedangkan
Gaji/Imbalan/Kompensasi yang diterima Karyawan adalah berupa hasil penjumlahan
GAJI POKOK ditambah dengan IMBALAN KINERJA.

RUANG LINGKUP PELAKSANAAN

Ruang lingup penyusunan Sistem Gaji mencakup :

1. Penelitian Pendahuluan (Preliminary Survey) :

o Penelaahan Struktur Organisasi yang berlaku saat ini.
o Evaluasi Pekerjaan/Jabatan (diasumsikan Job Description/Uraian Jabatan
dan Spesifikasi Jabatan telah dimiliki).
o Penelahaan berbagai jenis tugas/pekerjaan/jabatan di lapangan (on the
spot).
2. Pembuatan Disain Sistem Penggjian :
o Penentuan Faktor-faktor dan Sub-faktor tugas/jabatan/pekerjaan.
o Penyusunan Skala Faktor Jabatan.
o Penyusunan Skala Gaji Pokok
3. Pembobotan Faktor dan Sub-faktor bersama-sama dengan Key Person (Counter-
part).
 4. Pembuatan Skala Gaji Pokok dengan dasar Pengalaman/Masa Kerja dan Latar
Belakang Keakhlian.
5. Penghitungan final Sistem Gaji/Imbalan/Kompensasi.
6. Pembuatan Laporan Akhir
7. Sosialisasi (memperkenalkan) Sistem Gaji/Imbalan/Kompensasi kepada
Karyawan bersama-sama Key Person masing-masing Unit Kerja.

BLOK DIAGRAM SISTEM GAJI

Turnover (employment)
From Wikipedia, the free encyclopedia
Jump to: navigation, search
This article needs additional citations for verification.
Please help improve this article by adding reliable references. Unsourced material may be
challenged and removed. (January 2009)

In a human resources context, turnover or labor turnover is the rate at which an

employer gains and loses employees. Simple ways to describe it are "how long
employees tend to stay" or "the rate of traffic through the revolving door." Turnover is
measured for individual companies and for their industry as a whole. If an employer is
said to have a high turnover relative to its competitors, it means that employees of that
company have a shorter average tenure than those of other companies in the same
industry. High turnover can be harmful to a company's productivity if skilled workers are
often leaving and the worker population contains a high percentage of novice workers.

In the U.S., for the period of December 2000 to November 2008, the average total non-
farm seasonally adjusted monthly turnover rate was 3.3%.[1] However rates vary widely
when compared over different periods of time or different job sectors. For example,
during the period 2001-2006, the annual turnover rate for all industry sectors averaged
39.6% before seasonal adjustments,[2] during the same period the Leisure and Hospitality
sector experienced an average annual rate of 74.6%.[3]

Contents
[hide]
 1 Costs
 2 Internal vs. external turnover
 3 Skilled vs. unskilled employees
 4 Voluntary vs. involuntary turnover
 5 Causes of high or low turnover
o 5.1 Investments
 6 How to prevent turnover
 7 Calculation
 8 Models of turnover
 9 References
 10 Further reading

o 10.1 Historical interest

[edit] Costs

When accounting for the costs (both real costs, such as time taken to select and recruit a
replacement, and also opportunity costs, such as lost productivity), the cost of employee
turnover to for-profit organizations has been estimated to be up to 150% of the
employees' remuneration package.[4] There are both direct and indirect costs. Direct costs
relate to the leaving costs, replacement costs and transitions costs, and indirect costs
relate to the loss of production, reduced performance levels, unnecessary overtime and
low morale.

In a healthcare context, staff turnover has been associated with worse patient outcomes.[5]

[edit] Internal vs. external turnover

Like recruitment, turnover can be classified as 'internal' or 'external'.[6] Internal turnover

involves employees leaving their current positions and taking new positions within the
same organization. Both positive (such as increased morale from the change of task and
supervisor) and negative (such as project/relational disruption, or the Peter Principle)
effects of internal turnover exist, and therefore, it may be equally important to monitor
this form of turnover as it is to monitor its external counterpart. Internal turnover might
be moderated and controlled by typical HR mechanisms, such as an internal recruitment
policy or formal succession planning.

[edit] Skilled vs. unskilled employees

Unskilled positions often have high turnover, and employees can generally be replaced
without the organization or business incurring any loss of performance. The ease of
replacing these employees provides little incentive to employers to offer generous
employment contracts; conversely, contracts may strongly favour the employer and lead
to increased turnover as employees seek, and eventually find, more favorable
employment.

However, high turnover rates of skilled professionals can pose as a risk to the business or
organization, due to the human capital (such as skills, training, and knowledge) lost.
Notably, given the natural specialization of skilled professionals, these employees are
likely to be re-employed within the same industry by a competitor.[citation needed] Therefore,
turnover of these individuals incurs both replacement costs to the organization, as well as
resulting in a competitive disadvantage to the business.

[edit] Voluntary vs. involuntary turnover

Practitioners can differentiate between instances of voluntary turnover, initiated at the

choice of the employee, and those involuntary instances where the employee has no
choice in their termination (such as long term sickness, death, moving overseas, or
employer-initiated termination).

Typically, the characteristics of employees who engage in involuntary turnover are no

different from job stayers.[citation needed] However, voluntary turnover can be predicted (and
in turn, controlled) by the construct of turnover intent.
[edit] Causes of high or low turnover

High turnover often means that employees are unhappy with the work or compensation,
but it can also indicate unsafe or unhealthy conditions, or that too few employees give
satisfactory performance (due to unrealistic expectations or poor candidate screening).
The lack of career opportunities and challenges, dissatisfaction with the job-scope or
conflict with the management have been cited as predictors of high turnover.[7]

Low turnover indicates that none of the above is true: employees are satisfied, healthy
and safe, and their performance is satisfactory to the employer. However, the predictors
of low turnover may sometimes differ than those of high turnover. Aside from the fore-
mentioned career opportunities, salary, corporate culture, management's recognition, and
a comfortable workplace seem to impact employees' decision to stay with their employer.
[7]

Many psychological and management theories exist regarding the types of job content
which is intrinsically satisfying to employees and which, in turn, should minimise
external voluntary turnover. Examples include Hertzberg's Two factor theory,
McClelland's Theory of Needs, and Hackman & Oldham's Job Characteristics Model [8]

[edit] Investments

Alternatively, low turnover may indicate the presence of employee 'investments' (also
known 'side bets') [9] in their position: certain benefits may be enjoyed while the employee
remains employed with the organization, which would be lost upon resignation (e.g.
health insurance, discounted home loans, redundancy packages, etc.). Such employees
would be expected to demonstrate lower intent to leave than if such 'side bets' were not
present.

[edit] How to prevent turnover

Employees are important in any running of a business; without them the business would
be unsuccessful. However, more and more employers today are finding that employees
remain for approximately 23 to 24 months, according to the 2006 Bureau of Labor
Statistics[citation needed]. The Employment Policy Foundation states it costs a company an
average of $15,000 per employee, including separation costs, paperwork, unemployment;
vacancy costs, including overtime or temporary employees and replacement costs
including advertisement, interview time, relocation, training and decreased productivity
when colleagues depart. Providing a stimulating workplace environment, which fosters
happy, motivated and empowered individuals, lowers employee turnover and absentee
rates.[10] Promoting a work environment that fosters personal and professional growth
promotes harmony and encouragement on all levels, so the effects are felt company wide.
[10]

Continual training and reinforcement develops a work force that is competent, consistent,
competitive, effective and efficient.[10] Beginning on the first day of work, providing the
individual with the necessary skills to perform their job is important.[11] Before the first
day, it is important the interview and hiring process expose new hires to an explanation of
the company, so individuals know whether the job is their best choice.[12] Networking and
strategizing within the company provides ongoing performance management and helps
build relationships among co-workers.[12] It is also important to motivate employees to
focus on customer success, profitable growth and the company well-being .[12] Employers
can keep their employees informed and involved by including them in future plans, new
purchases, policy changes, as well as introducing new employees to the employees who
have gone above and beyond in meetings.[12] Early engagement and engagement along the
way, shows employees they are valuable through information or recognition rewards,
making them feel included.[12]

When companies hire the best people, new talent hired and veterans are enabled to reach
company goals, maximizing the investment of each employee.[12] Taking the time to listen
to employees and making them feel involved will create loyalty, in turn reducing turnover
allowing for growth.[13]

[edit] Calculation
This section may require cleanup to meet Wikipedia's quality standards.
Please improve this section if you can. The talk page may contain suggestions.
(January 2010)

Step 1. Calculate the average number of employees The number of employees is

calculated by adding the number at the start of the period, to the number at the end of the
period. Then dividing by 2 to arrive at the average number of employees.

For example: At the start of the year the firm employed 1000 people. At the end of the
year the firm employed 1200. To arrive at the average we add together 1000 + 1200 =
2200. Then divide by 2 to get our answer 2200/2 = 1100 This figure is the average
number of people employed during the period.

Step 2. Calculate the number of departures during the period The key here is to make
sure that we only include those departures that are actually relevant. That means those
that come within the definition we are using. So for the definitions we are using in this
example the relevant figures are: Total number of exits = 220 Voluntary = 110 Early = 55

Step 3. Divide departures by number of employees To arrive at our final figures, we

divide the number of relevant departures by the average number of employees. Then
multiply by 100 to get the percentage rate. For total turnover we have: 220 / 1100 (x 100)
= 20% For voluntary turnover we have: 110/1100 (x100) = 10% For early turnover we
have: 55/1100 (x100) = 5% Calculating Employee Turnover[14]

However, there are a number of complications:

Let's say there were 100 employees at the beginning of the year, and 100 employees at
the end of the year, and at the end of the year, 84 of those employees were the same ones
as were there the previous year. You might say that the turnover rate was 16%.

But suppose one of those 16 who left was actually replaced three times. The employee
quit in January, the replacement quit in April, and another person was hired who lasted
only until November. Then you might want to count every time an employee left the
company and another one was hired - in this case you'd get 18%.

Another complication: suppose the work force is 100 at the beginning and 90 at the end
of the year. Perhaps 16 people have left, but only 6 have been hired during the year, while
2 more were hired and retired within the same year. You might define turnover as 18/100
or as 18/90, or as 18/95, since 95 is the average of 90 and 100. Instead of 95, you might
want to do a fancier average, where you actually add up the number of employees on
each day of the year, and divide the total by 365.

One more complication: who decided it was a calendar year that we should use for
sampling the turnover rate? Perhaps there was no turnover at all for 3 years prior, and
then a shift in management caused a lot of people to leave this year. Then a more
representative measure would average over 2 or 3 or 4 years. Maybe you'd want to
average the turnover in each month of the last 48, but weight recent months more heavily
than earlier months.