Optimasi Manajemen Kompensasi Bimbingan Belajar X Menggunakan Metode Eckenrode
DOI:
https://doi.org/10.56910/gemilang.v5i3.2466Keywords:
SMEs, learning institution, compensable factors, compensation evaluation, Eckenrode methodAbstract
Small and Medium Enterprises (SMEs) play a strategic role in Indonesia's economy, contributing over 60% to the Gross Domestic Product (GDP) and employing more than 97% of the national workforce. One of the rapidly growing SME sectors is tutoring institutions, with a total of 12,473 legally registered units in Indonesia, including 2,041 units in West Java Province by 2025. This study aims to: (1) identify compensable factors for employees at Tutoring Institution X and (2) evaluate the employee compensation system within the institution. A quantitative descriptive approach was employed, utilizing primary data collected through interviews with the owner of Tutoring Institution X and secondary data from literature studies. The findings indicate that the existing compensation system remains suboptimal, as it does not adequately reflect the balance between workload and compensation received. The analysis identified ten compensable factors, with education ranking as the highest-weighted factor. Compensation evaluation using the Eckenrode method revealed that the proposed compensation structure significantly increases salaries compared to the previous actual wages, with percentage increases ranging from 48% to 601% depending on the job title.
References
Amir, A. J., & Tambunan, R. M. (2000). Sistem informasi akuntansi: Jilid kesatu. Jakarta: Salemba Empat.
Armstrong, M., & Taylor, S. (2020). Armstrong's handbook of human resource management practice (15th ed.). New York: Kogan Page.
Eckenrode, R. T. (1965). Weighting multiple criteria. Management Science, 12(3), 180–192.
Gomes, F. C. (2021). Manajemen sumber daya manusia: Jilid kedua. Yogyakarta: Andi Offset.
Kementerian Koperasi dan Usaha Kecil dan Menengah. (2021). Kontribusi sektor UKM pada kemajuan ekonomi di Indonesia. Smesta Kemenkop UKM. https://smesta.kemenkopukm.go.id/news/kontribusi-sektor-ukm-pada-kemajuan-ekonomi-di-indonesia
Kementerian Koperasi dan Usaha Kecil dan Menengah. (2023). Strategi pemerintah mendorong UMKM naik kelas. Kemenkop UKM. https://www.kemenkopukm.go.id/read/strategi-pemerintah-mendorong-umkm-naik-kelas
Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi. (2025). Data referensi jumlah data satuan pendidikan (DIKMAS) per provinsi. https://referensi.data.kemdikbud.go.id/pendidikan/dikmas
Kartika, D., & Sutopo, W. (2022). Evaluasi sistem kompensasi berbasis metode Eckenrode pada UKM sektor perdagangan di Indonesia. Jurnal Manajemen dan Bisnis Indonesia, 8(2), 228–239.
Maarif, M. S., & Tanjung, H. (2003). Teknik-teknik kuantitatif untuk manajemen. Jakarta: PT. Grasindo.
Mathis, R. L., & Jackson, J. H. (2007). Human resource management (12th ed.). USA: South-Western College Publishing.
Mondy, R. W., & Martocchio, J. J. (2016). Human resource management (14th ed.). London: Pearson Education.
Nawawi, H. (2005). Manajemen sumber daya manusia untuk bisnis yang kompetitif (Edisi ke-4). Yogyakarta: Gadjah Mada University Press.
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011). Fundamentals of human resource management (4th ed.). New York: McGraw-Hill Education.
Rohim, A., & Haryanto, R. (2023). Analisis manajemen kompensasi dalam meningkatkan motivasi dan kinerja SDI di Perusahaan Petis HJ. Diya Food Sampang. Al-Hiwalah: Journal Syariah Economic Law, 2(1), 79–91.
Sari, L. F., Sudarman, & Kusuma, S. Y. (2021). Analisis sistem informasi akuntansi penggajian dan pengupahan dalam upaya mendukung pengendalian intern (Studi kasus pada CV. Thamrin Square Semarang). Jurnal Cakrawala Informasi (JCI), 1(1), 20–30.
Syahidah, S., & Trisyulianti, E. (2020). Evaluasi jabatan berbasis Eckenrode system pada PT Perkebunan Nusantara VIII. Jurnal Manajemen dan Organisasi, 11(1), 46–56.
Wijaya, H., Ramli, M., Munir, R., Dangkeng, A., & Nurfaisah. (2023). Pengaruh sistem penggajian terhadap kinerja karyawan. Management and Accounting Research Statistics (MARS) Journal, 3(3), 1–10.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.





