Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020)

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Remuneration for Welfare Distribution - Evidence From Indonesia

Authors
Gugus Irianto, Ayudia Sokarina, Firman R. Risky
Corresponding Author
Ayudia Sokarina
Available Online 22 October 2020.
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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Volume Title
Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 October 2020
ISBN
10.2991/assehr.k.201021.004
ISSN
2352-5398
DOI
10.2991/assehr.k.201021.004How to use a DOI?
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/).

Cite this article

risenwbib
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  -