international journal of social sciences 20th © … volume/jurnal inggris tedy arisandi...

INTERNATIONAL JOURNAL OF SOCIAL SCIENCES

20th

October 2019. Vol.79. No.1

© 2012-2019 TIJOSS & ARF. All rights reserved

ISSN2305-4557 www.Tijoss.com

72

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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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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76

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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No.4. London: Sage Publications, Inc.

Waldo, Dwight. (1971). Public

administration in a time of

turbulence. Scranton, PA: Chandler

Publishing Co.

Peraturan perundangundangan

Undang-Undang Nomor 11 Tahun 1969 tentang Pensiun Pegawai dan

Pensiun Janda/Duda Pegawai

Undang-Undang Nomor 8 Tahun 1974

tentang Pokok-pokok

Kepegawaian.


tentang Perubahan Atas Undang-

Undang Nomor 8 Tahun 1974

tentang Pokok-pokok

Kepegawaian.


tentang Pemerintah Daerah.

Peraturan Pemerintah Nomor 7 Tahun 1977

tentang Peraturan Gaji Pegawai

Negeri Sipil.


tentang Jabatan Fungsional Pegawai Negeri Sipil.


tentang Tunjangan Umum Bagi

Pegawai Negeri Sipil.


tentang Tata Cara Pengangkatan

Sekretaris Desa Menjadi Pegawai

Negeri Sipil.


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82


tentang Disiplin Pegawai Negeri

Sipil.


tentang Perubahan Ketigabelas Atas


tentang Peraturan Gaji Pegawai

Negeri Sipil.

Peraturan Presiden Nomor 88 Tahun 2006

tentang Tunjangan Risiko Bahaya

Keselamatan dan Kesehatan Dalam

Penyelenggaraan Kemasyarakatan

Bagi Pegawai Negeri Sipil.


tentang Jabatan Struktural.


tentang Tunjangan Khusus Kinerja

Hakim dan Pegawai Negeri di

Lingkungan Mahkamah Agung dan

Badan Peradilan yang Berada di

bawahnya serta Keputusan Ketua

Mahkamah Agung RI Nomor

070/KMA/SK/V/ 2008 tentang

Tunjangan Khusus Kinerja Pegawai Negeri di Lingkungan Mahkamah

Agung dan Badan Peradilan yang

Berada di bawahnya.


tentang Tunjangan Kinerja Pegawai

di Lingkungan Sekretariat Negara

dan Sekretariat Kabinet.

Keputusan Presiden Nomor 15 Tahun 1971

tentang Tundjangan Khusus Pembinaan Keuangan Negara

kepada Pegawai Departemen

Keuangan dan

Permenkeu Nomor 86/PMK.01/2010 tentang

Pemberian dan Pemotongan

Tunjangan Khusus Pembinaan

Keuangan Negara kepada Pegawai

di Lingkungan Kementerian

Keuangan. Dengan sebutan

Tunjangan Khusus Pembinaan

Keuangan Negara (TKPKN).

Keputusan Presiden Nomor 14 Tahun 1974

tentang Tunjangan Khusus

Pembinaan Pemeriksaan Keuangan

Negara bagi Ketua/Wakil Ketua

dan Anggota serta Pegawai Badan

Pemeriksa Keuangan.

Peraturan Menteri Negara Pendayagunaan

Aparatur Negara Nomor

PER/15/M.PAN/ 7/2008 tentang

Pedoman Umum Reformasi

Birokrasi.

Peraturan Menteri Negara Pendayagunaan

Aparatur Negara Nomor 20 Tahun

2010 tentang Road Map Reformasi

Birokrasi 2010 – 2014.

Keputusan Kepala Badan Kepegawaian

Negara Nomor 13 Tahun 2002

tentang Ketentuan Pelaksanaan

Peraturan Pemerintah Nomor 100

Tahun 2000 tentang Pengangkatan

Pegawai Negeri Sipil Dalam

Jabatan Struktural sebagaimana

telah diubah dengan Peraturan

Pemerintah Nomor 13 Tahun 2002.

Badan Pemeriksa Keuangan Republik Indonesia, Keputusan Ketua Badan

Pemeriksa Keuangan Republik

Indonesia No. 34 Tahun 2007

Tentang Struktur Organisasi BPK

RI

Republik Indonesia, Peraturan Menteri

Pendayagunaan Aparatur Negara

dan Reformasi Birokrasi Nomor 20

Tahun 2010 Tentang Roadmap Reformasi Birokrasi Tahun 2010-

2014

Lainnya:

Anonim. Ciptakan Birokrasi Ramah

Investasi. Koran Jakarta, 10 Juni

2010

_______. Survei Karyawan Pindah Karena

Ingin Kompensasi Lebih Tinggi.

Diunduh dari

http://cybertainment.cbn.net.id pada tanggal 13 Oktober 2011


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83

Badan Pemeriksa Keuangan Republik

Indonesia, Organisasi dan Tata

Kerja Pelaksana Badan Pemeriksa

Keuangan Republik Indonesia

Tahun 2007

_______. Human Resources Manajemen

Plan BPK RI, 14 Desember 2009

_______. Implementasi Program Reformasi

Birokrasi BPK RI Tahun 2007-

2010, 31 Desember 2010 _______.

Menuju Remunerasi BPK yang

Komprehensif.

Majalah Warta BPK, 1 April 2011

Bernthal, Paul R., (2006). Measuring

Employee Engagement, Research

of Development Dimensions

International, Inc. Esty, Katharine

and Mindy Gewirtz. (2008).

Creating a Culture of Employee

Engagement. NEHRA-The Voice

of HR.

Badan Administrasi Kepegawaian Negara.

(1985). Himpunan peraturan kepegawaian jilid I. Jakarta.

Badan Kepegawaian Negara. (2006).

Penyusunan struktur gaji pegawai

negeri sipil: Berbasis bobot jabatan

dan kebutuhan hidup layak dalam

rangka keadilan internal dan

eksternal pegawai negeri sipil.

Peneliti JanryHaposan U.P. Simanungkalit.

Jakarta: Pusat Penelitian dan Pengembangan, Badan

Kepegawaian Negara.

________. (2008). Profil jabatan fungsional

pegawai negeri sipil. Jakarta:

Kedeputian Bidang Kinerja dan

Perundang-Undangan.

________. (2009). Himpunan peraturan

perundang-undangan dan Surat

Kepala Badan Kepegawaian Negara tentang tunjangan jabatan

struktural, tunjangan jabatan

fungsional, tunjangan yang

dipersamakan dengan tunjangan

jabatan, tunjangan umum, dan

tunjangan bahaya resiko pekerjaan

pegawai negeri sipil.



Kepala Badan Kepegawaian Negara

bidang pemberhentian dan pensiun

pegawai negeri sipil.



Kepala Badan Kepegawaian Negara

tentang gaji, tunjangan, dan hak keuangan bagi pejabat negara di

lingkungan lembaga tinggi negara

dan pejabat tertentu.

________. (2009). Evaluasi kebijakan

pemberhentian pegawai negeri sipil.

________. (2010). Konstruksi model sistem

pemberian pensiun pegawai negeri

sipil. Peneliti Janry Haposan U. P.

Simanungkalit. Jakarta: Pusat

Pengkajian dan Penelitian Kepegawaian, Badan Kepegawaian

Negara.

________. (2011). Arah dan tahapan

perbaikan penghasilan pegawai

negeri sipil tahun 2012 s/d 2014.

Badan Perencanaan Pembangunan Nasional.

(2004). Penyempurnaan kebijakan

sistem remunerasi PNS menuju

good governance. Jakarta: Direktorat Aparatur Negara.

Balkin, David B. & Gomez-Mejia, Luis R..

(1990). “Matching compensation

and organizational strategies”,

Strategic Management Journal, 11:

153-169.

Dewan Perwakilan Rakyat RI. (2010).

Laporan singkat rapat dengar

pendapat umum komisi II DPR RI

dengan Prof. Dr. Sofian Effendi, MPIA, Prof. Dr. Miftah Thoha,


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84

MPA, dan Dr. Asmawi Rewansyah,

MSc., Kamis, 30 September.

Badan Pemeriksa Keuangan; Laporan

Kinerja BPK RI tahun 2018,

Badan Pemeriksa Keuangan; Laporan

Tahunan BPK RI tahun 2018.

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