Remuneration for Welfare Distribution - Evidence From Indonesia

DOI

10.2991/assehr.k.201021.004How to use a DOI?

Keywords

Public Service Agency, Distribution, Political Economy of Accounting, Remuneration, Single salary

Abstract

This study aims to reveal the welfare distribution after the implementation of remuneration policy at X Health Polytechnic in Indonesia. Claims that remuneration policy will establish internal and external justice in an organization encourage the researcher to employ Political Economy of Accounting theory as the analysis tool. The results indicated that the implementation of remuneration policy at X Health Polytechnic was fairly strong according to single salary principle. As a consequence, honorarium is no longer a component of remuneration except operational honorarium which is still allowed by the Public Service Agency (BLU) to be included in the working unit budget. The next consequence after the implementation of remuneration policy is that the financial performance is getting better compared to the period before remuneration. However, the remuneration load is also increasing. In addition, the welfare distribution caused by the remuneration policy triggers social jealousy between headquarter and branch office employees because the amount of remuneration received is similar despite work load differences. The originality of this study addresses the challenges of Indonesian higher education management in implementing remuneration policy.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Gugus Irianto
AU  - Ayudia Sokarina
AU  - Firman R. Risky
PY  - 2020
DA  - 2020/10/22
TI  - Remuneration for Welfare Distribution - Evidence From Indonesia
BT  - Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020)
PB  - Atlantis Press
SP  - 15
EP  - 18
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201021.004
DO  - 10.2991/assehr.k.201021.004
ID  - Irianto2020
ER  -