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IMPLEMENTATION OF JUSTICE COMPENSATION
IN BADAN PEMERIKSA KEUANGAN
Tedy Arisandi Program Studi Doktor Ilmu Pemerintahan
Kementerian Dalam Negeri Jakarta
Email: [email protected]
ABSTRACT
The phenomenon that is the object of research is the implementation of fairness
compensation in the Supreme Audit Board. The research objectives are (1) Analyzing the
implementation of fairness of compensation in the Supreme Audit Board; (2) analyze the strategy
of implementing fair compensation in the Supreme Audit Board. Research uses a qualitative
research approach. Research informants were determined by the snow ball technique. Secondary
data collection using library research; Primary data collection using interview and observation techniques. Data analysis using descriptive analysis developed with observer triangulation
analysis. The results of the research analysis are as follows:
The policy of giving compensation to the Supreme Audit Board employees up to now still
does not meet the principles of justice, both internally and externally, because there is no internal
justice is that the compensation system implemented is not based on work weight, education level,
years of service, work performance , and position level. To the same degree, an employee has
different workloads but receives the same compensation.
The policy of providing compensation to employees in Indonesia that is still in effect
today is still not appropriate for employees and their families because in reality the compensation
received has not been able to be used to fulfill the needs of living properly.
Keywords: Implementation, Justice and Compensation
PRELIMINARY
The implementation of bureaucratic
reforms in the government began in 2007.
Changes in internal governance of the
government began with a pilot project for
three agencies, namely the Ministry of
Finance, the Supreme Court and the
Supreme Audit Agency. Changes made
include streamlining the institutional
structure so that it can support efficiency and effectiveness in carrying out its tasks
and functions, standardizing business
processes or work procedures in the form of
standardized standard operating procedures
(SOP), and evaluating employee
performance using instruments that are
capable of measure the actual performance
of employees and relate them to the
provision of adequate incentives
(remuneration).
The government in 2010 issued
Presidential Regulation Number 81 of 2010 concerning the Grand Design of
Bureaucratic Reform in 2010-2025. This
grand design contains the objective of the
grand design of bureaucratic reform, which
is to provide policy direction for
implementing national bureaucratic reforms
during the period 2010-2025 so that
bureaucratic reforms in ministries /
institutions and local governments can run
effectively, efficiently, measured, consistent,
integrated , institutionalized and
sustainable. The policy of implementing
bureaucratic reform includes the vision of national development, bureaucratic reform
policy direction, vision, mission, goals and
objectives of bureaucratic reform. The
Government in carrying out the formulation
of a foundation for the implementation of
bureaucratic reform through Presidential
Regulation Number 80 of 2010 concerning
the Grand Design of the Indonesian
Bureaucratic Reform 2010-2025. The
government carries out a strategy of
bureaucratic reform to achieve three targets
of bureaucratic reform, namely the realization of a clean and accountable
government, an effective and efficient
bureaucracy, and the realization of a
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bureaucracy that has quality public services.
To realize the three targets of bureaucratic
reform, areas of bureaucratic change are
determined. These changes are expected to
create conducive conditions in supporting
the achievement of three bureaucratic reform goals, the areas of change are in the
apparatus mentality, supervision,
accountability, institutional, governance,
apparatus Human Resources (HR),
legislation and public service areas .
In implementing the remuneration
policy in BPK, it is necessary to set
individual performance indicators and
conduct assessments transparently and
objectively so that there are no mistakes in
remuneration. Then, a new remuneration system has been established which can
significantly increase income for BPK
employees. In the realization of the
implementation of the remuneration policy,
the current remuneration cannot be linked
through the job grade approach, however
the remuneration is not currently linked to
individual performance through an
assessment. The job grade for BPK
employees is prepared by taking into
account the factors of ability, work process
and the impact of the work, then the BPK arranges for any positions that are included
in the job grade. Job grade evaluations are
conducted regularly in accordance with
changes in the underlying factors. The
granting of remuneration for BPK
employees has not comprehensively
provided satisfaction for employees,
especially in job grade general
administrative functional positions. This
condition occurs because the functional
administration of the general remuneration is based on seniority or by looking at the
group as applied in the provision of salary
and opening in real terms based on the
evaluation of the position according to prior
to the determination of the job grade, so it
will have an impact on the performance
generated by employees.
Based on the problems related to the
provision of compensation to employees as
previously described and the BPK policy in
terms of granting such remuneration, the
interesting thing to answer factually is "How is the implementation of fairness of
compensation in BPK?". The quesion is
interesting to answer in accordance with the
main focus of this research, which is on
aspects of fair compensation to employees
and eligibility both for individual BPK
employees and for the livelihood of their families, so that BPK employees can focus
their attention, thoughts and energy only on
carrying out the tasks they believe in.
improve productivity and performance and
creativity of BPK employees in working.
Back to the quesi "How is the
implementation of fairness of compensation
in the BPK?" So to answer the factual quesi,
it is deemed necessary to conduct a research
approach to the phenomenon of the
implementation of compensatory justice in the BPK. In order to answer the conceptual
quesi, the title of the study was chosen as
follows "Implementation of Compensational
Justice in the Supreme Audit Board"
THE ORETICAL FRAMEWORK
The theoretical framework consists of
descriptions of grand theory: Government
Science; middle range theory: Public
Administration Theory; and applied theory:
Policy Implementation Theory and Theory of Justice. The results of explored applied
theory for constructing the variable construct
are as follows:
he implementation referred to in
Grindle (1980: 6) is explained:
The distinction made here between
policy and program implies that policy
implementation is a function of program
implementation and is dependent upon its
outcomes. As a consequence, the study of the
process of policy implementation almost necessarily involves investigation and
analysis of concrete action programs that
have been designed as a means of achieving
broader policy goals.
In Grindle's view, the difference
between policy and program implies that
policy implementation is a function of
program implementation and depends on the
results. As a result, the study of the policy
implementation process almost always
involves the investigation and analysis of action programs that have been designed as
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74
a means of achieving broader policy
objectives.
Meanwhile, according to Mowday,
justice occurs when the ratio of outcomes to
one's input is the same as the ratio of
outomes to other people's inputs. Employee input includes everything that is estimated
by the employee given to the organization or
company. For example, education,
intelligence, experience, training, skills,
seniority, age, gender, background, social
status, and the amount of effort used. (R.T.
Mowday, Equity Theory Predictions of
Behavior in Organizations. (New York:
McGraw-Hill, 1983).
In certain conditions, the input can be
in the form of appearance, health, and vehicle ownership. Outcomes are anything
that an employee receives or expects an
organization or company to give to an
employee, such as salary, incentives, and
possibly facilities. (Mutiara S. Panggabean,
(Jakarta: Ghalia Indonesia, 2002).
Regarding compensation justice, it is
necessary to pay attention to the
compensation process step by step in the
process. salary, which is a survey of the
amount of salary provided for work that is
comparable to other organizations or companies (to guarantee external justice)
(3) Determine the value of each job in the
organization or company through job
evaluation (to guarantee internal justice).
(4) Group same / same work into the same
wage level (to guarantee employee justice)
(5) Determine the price of each salary level
by using salary lines or wages (6) Adjusting
salary levels with applicable legislation
(guaranteeing a decent salary and reasonable).
Lawler can show the scheme of the
process of compensation justice that shows
that employees consider many inputs, such
as education, training, seniority,
achievement, and the nature of the work
itself when calculating the amount of
compensation that should be received.
There are often large differences in
what input is important to determine wages.
Someone tends to value his personal input higher than someone else's assessment of it.
A person compares with the acceptance of
others, so that people who receive less than
the specified compensation often feel more
satisfied with the amount of compensation
received than those who receive more. For
example people given high salaries
compared to others who do the same work
often feel more satisfied than people who
receive more for other types of work, but are
paid less compared to others who do the
same work. With this description of the theoretical
framework, a Thinking Framework was then
arranged to describe the research
performance as follows.
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Picture 1
Framework
RESEARCH METHODS The study uses a normative
qualitative approach. With the
determination of research informants using
the snow ball technique. With data
collection methods with interview guidelines
and literature review
RESEARCH RESULTS AND
DISCUSSION
The results obtained are as follows:
Related to the implementation of the policy of providing compensation to
employees in accordance with performance,
it is necessary to have a job analysis, job
evaluation, and performance evaluation,
which in its implementation will get clarity
and certainty for employees. On the job
analysis and job evaluation to find out the
weight of responsibility of each position, then the principal amount of compensation
can be determined. In carrying out the
performance evaluation is needed as a basis
for deciding the level of employee
performance, which is then associated with
the amount of total compensation received
by each employee.
In order to succeed the performance-
based management activities, so it needs the
support of good performance management.
All business activities to get good performance cannot depend on the issue of
compensation, but also requires proper
management of employee performance.
According to Bacal, related to performance
management is a communication process
that is continuously carried out in
partnership between an employee or
Fenomena ( Objek Penelitian ) Keadilan
Kompensasi
Rumusan Masalah Penelitian
LANDASAN TEORITIK
Grand Theory
Ilmu Pemerintahan
Middle Range Theory
Teori Administrasi Publik
Applied Theory
Teori Implementasi Kebijakan dan Teori
Keadilan
Strategi Implementasi
Keadilan Kompensasi di BPK
RI
Kesimpulan dan Saran
Rekomendasi kepada Objek
Penelitian
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employee and his direct supervisor (Robert
Bacal, Performance Management (Jakarta:
Gramedia Main Library, 2001). While
performance management also relates to
business, activities or programs initiated
and implemented by the leadership of the organization to plan, direct, and control the
achievements of employees or employees
(Achmad S. Ruky, Performance
Management System (Jakarta: Gramedia
Main Library, 2002).
In performance management
planning, organizing, moving, and
controlling employee performance to be able
to show the work as expected. In relation to
the performance management, according to
Cascio there are several important things that need to be considered so that
performance management can run
effectively, namely: (1) Relevant, ie the
things or factors measured are relevant
(related) to their work, whether that is the
output, the process or the input. (2)
Sensitive, namely the system used must be
sensitive enough to distinguish between
employees or employees who excel and not
achievers. (3) Reliability, i.e. the system
used must be reliable, trustworthy, using
objective, valid, accurate, consistent, and stable benchmarks. (4) Acceptability,
namely the system used must be understood
by employees or employees and constructive
between the two. (5) Practical, that is, all
instruments, for example the forms used
must be easy to use by both parties. (Wayne
F. Cascio, Managing Human Resources:
Singapore: Mc-Graw Hill International
Edition, 1992).
In terms of the level of position
contained in employees in an organization also be considered in the preparation of
compensation policies. Referring to the 3 Ps
concept, this is in accordance with the Pay
for Position category, which is
compensation based on position or position.
This level of rationing has been obtained
through various criteria, such as level of
education, years of service, and also skills.
On compensation to employees, the present
conditions have actually been applied. The
problem is that the ratio is still small
between the lowest class and the highest class. At present it shows that the
government does not value the level of
employee positions in formulating
compensation policies. The salary ratio
between the lowest class (I / a) and the
highest class (IV / e) is only 1: 3.5. This
means that an employee with the highest rank has a salary of less than 4 times the
lowest-ranking employee. Meanwhile,
employees who have the highest rank
generally have to pay a large sacrifice.
Sacrifices made in the form of time (years of
service), money to study, and also thoughts
that were donated during his work.
Therefore, it is not fair if the difference in
salary between the lowest and the highest is
insignificant. The small difference does not
reflect fairness, but rather vice versa. Justice does not mean equally, but refers to
the balance between the amount of input and
output of an employee.
An effective compensation system,
one of which requires a balanced
compensation system between financial and
non-financial compensation. Formulating
good non-financial compensation is indeed
not easy, because of its intangible nature
and subjectivity issues for the recipient. This
non-financial compensation is important
because it is related to one issue that recognizes the importance of a balance
between life and work and is aware of the
diversity of life cycle needs of various
employees or employees. (Helen Murlis,
Managing Awards, in David Rees & Richard
McBain (Jakarta: Kencana, 2007), In
addition, non-financial compensation is also
of considerable psychological value for
employee protection, long-term retention,
recognition, value, and employee
competency enhancement. (PortalHR, Revealing the Secrets of the Ideal Company
Remuneration System, Issue No. 1, March
2004) Non-financial compensation
components that are very important to be
considered (intrinsic) include the work
environment in which employees devote
themselves, facilities and infrastructure
operational implementation of work,
development for employees (quality and
career, such as through training, workshops,
seminars, etc.), performance management,
health insurance, life insurance, housing, disaster or disaster affected, education
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(employees and children), recreation, leave
(annual and large leave), loan subsidies,
club membership or sports, including
reputation and re-employment post-install
uki retirement age. The provision of non-
financial compensation is adjusted to the relevant job specifications.
Non-financial compensation is also
an instrument to meet the needs of
employees in a higher hierarchy. According
to Maslow's Hirarkhi Needs, non-financial
compensation such as in the form of
responsibility, recognition, autonomy, and
skills become very useful instruments to
meet the needs of self-esteem and self-
actualization.
CONCLUSION
Answering research questions on
how to implement the policy of
compensating employees, based on a
discussion of the results of the study, the
following conclusions are obtained:
1. The policy of giving compensation to
BPK employees so far has not fulfilled
the principles of justice, both internally
and externally, because there is no
internal justice is that the compensation
system implemented is not based on work weight, education level, years of
service, work performance, and position
level. To the same degree, an employee
has different workloads but receives the
same compensation. In accordance with
the level of education, length of service,
and position level, it is known that the
salary ratio of employees is still small
and far from ideal, so that the level of
education and sacrifice of employees is
not appreciated during the service period. The value of work performance
is also not valued, because at the level
of the same level, employees who show
better work performance are given the
same compensation as employees who
have an average or even below
standard performance.
2. The policy of providing compensation to
employees in Indonesia that is still in
force today is still not feasible for
employees and their families because in
reality the compensation received has not been able to be used to meet the
needs of living properly. Eligible not in
the narrow sense only to live modestly,
but in a broad sense, which can be used
to meet the needs of life, especially the
needs for housing, health, education,
and also saving. 3. The policy of providing compensation to
employees in force in Indonesia until
now has not been able to spur
employees in productivity. The reason is
the formulation of a compensation
system that is not directly related to
employee performance. In other words,
the principle of merit pay has not yet
been applied so that no effective
instrument is available that can be used
to objectively evaluate employee performance. Until now, employee
performance appraisal still refers to
DP3. In fact, this system is considered
ineffective and not appropriate to be
used to assess employee performance.
With no link between achievement and
compensation, this has an impact on
weakening employee motivation to
work. Because, between employees who
perform well and those who do not, will
receive the same amount of
compensation. 4. The policy strategy for providing
compensation to employees is
formulated to produce three choices of
strategy, namely the Pessimistic
Strategy (Minimal), and the Moderate
Strategy, and the Optimistic Strategy
(Maximum).
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