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This study examines the compensation system at SME XYZ, focusing on adhered and overlapping salary mapping. The primary goal of this research is to analyze and evaluate the existing compensation structure and provide recommendations for improvement. The methodology used includes collecting primary data through interviews and questionnaires, and secondary data analysis from previous studies. The findings indicate that the salary structure at SME XYZ is not optimal, with some positions being paid below the Bandung City minimum wage standard. Further analysis revealed that implementing an overlapping salary structure method can improve internal fairness and employee satisfaction without significantly increasing the company's financial burden. This study suggests that SME XYZ adopts a more flexible and fair salary structure, considering employee capabilities and contributions as well as local labor market conditions.

Effective compensation management is a key factor for the success and sustainability of Small and Medium Enterprises (SMEs). This study aims to analyze the implementation of adhered and overlapping compensation management at XYZ SME in Subang Regency, West Java. Data were collected through questionnaire surveys, interviews, and documentation studies related to compensation policies and employee salary structures. Data analysis included salary mapping using the adhered and overlapping methods, and job evaluation using the Eckenrode system. The results showed that the majority of employees of XYZ receive basic salaries below the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMK). The implementation of adhered and overlapping compensation management is expected to improve the internal fairness of the compensation system and provide ideal salary recommendations for employees. The findings of this study provide valuable insights for similar SMEs in optimizing compensation strategies to maintain competitiveness, increase satisfaction, and boost employee productivity. 

Every company has the responsibility to provide salaries to employees in accordance with applicable regulations. Providing wages according to standards aims to ensure that workers can earn sufficient income to meet the needs of a decent living. The compensation system is considered crucial in a company because it has a direct influence on employee motivation and performance. This research aims to analyze the compensation system in UKM XYZ, a company in the food and beverage industry. The data analysis method used is the salary mapping analysis method which includes the Adhered method and the Overlapping method. The research results show that the actual basic salary in UKM for several job titles is still below the West Java UMP. Based on the results of the comparative analysis of salary mapping according to the adhered and overlapping methods, it was found that the overlapping method is a salary mapping that is in accordance with the financial capabilities of UKM because it does not make much difference to the total salary available and the ability of UKM  to afford this amount.