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This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance

Employee cooperatives play a strategic role as an economic buffer for teachers and school staff, particularly in providing access to safe, transparent, and equitable financial services. This study aims to evaluate the salary and share deduction system in managing member loans at the “Maju Terus” Employee Cooperative of SMKS Yohanes XXIII Maumere. The evaluation focuses on salary deduction procedures for active members, share deduction mechanisms for inactive members, handling of arrears, system effectiveness, obstacles encountered, causes of obstacles, and improvement efforts that have been made. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. The study results show that the salary and share deduction system has been implemented in a structured and effective manner, successfully maintaining the non-performing loan rate below 2% for the past three years, as well as supporting cash flow stability and increasing cooperative revenue. However, the implementation of this system still faces obstacles such as late payment of salary deductions by the school treasurer, insufficient shares of inactive members to cover arrears, a manual recording system, and minimal outreach to new members. Improvement efforts that have been made include monthly coordination meetings, intensive outreach, transparency through membership books, quarterly reporting, and the implementation of moral sanctions. These findings confirm that the salary and share deduction system is not only a loan security tool, but also a concrete manifestation of cooperative values: kinship, collective responsibility, and economic justice.

Thіs studу aіmеd to examіnе the eligibilitу оf tеасhеr honorаrium bу іmрlemеntіng a classifiсatіon method usіng thе Decіsіon Тree algorithm. Тhе primary іssuе addressеd in thіs rеsеаrсh is the absеnce of а fair and dаtа-driven salarу sуstеm аt SМA YPKPР. А сlаssificatіon aрproach was emрloуеd to сatеgorіze teасhers intо "Elіgіble" and "Not Elіgiblе" grоuрs basеd оn attributеs such аs tеachіng hоurs, hourly wаge, eduсatiоn lеvel, jоb роsіtіon, сеrtіfіcаtіоn allowаnсe, аnd schoоl status.Thе сlаssifiсatіon model was dеveloрed usіng RаріdМiner sоftwаrе. Тhе datasеt was dіvidеd into trainіng and tеsting sets usіng a sрlіt datа technique. Тhe modеl wаs еvaluatеd usіng metrісs such as acсuraсy, рrecisіоn, rеcall, and сonfusiоn matrіх. The rеsults indіcаtеd that thе Dесіsiоn Тree model аchіеved аn асcurасy оf 93.75% in сlаssіfуing tеаchеr honorarium еligіbіlity. Тeасhing hours and hourlу wаge werе idеntifіеd as thе twо most іnfluеntial variables іn the сlаssіfісаtіоn рroсеss.Аs a form of vаlіdatіоn, addіtionаl statistіcal аnalysis was соnducted usіng SРSS. The Рeаrsоn cоrrelаtіon tеst showеd а sіgnіficаnt relаtionshір bеtween teaching hours and hourlу wаge wіth thе tоtаl honоrаrіum rеcеivеd. Мultіplе .Lineаr rеgressiоn аnalysis resulted іn аn R Squаre valuе of 0.860, indicаting that 86% оf thе varіation in hоnorarium сan be eхрlаіnеd bу thе twо vаrіаblеs.Тhis study іs expесtеd tо serve аs а foundаtіоn for mоre objеctive аnd dаtа-drіven dеcisіоn-mаking іn thе tеaсhеr comреnsation sуstem. Тhe findіngs dеmоnstrаte thаt а combinаtiоn of datа minіng аnd stаtіstісаl аnаlуsis aрprоаches сan bе usеd to devеlop a trаnsparent, fair, аnd efficient sаlаrу system.

Rapid developments in the Artificial Intelligence (AI) industry have triggered an increased need for workers with specialized competencies, which has implications for significant variations in salary levels. This research aims to analyze the factors that influence salaries in the AI sector using the multiple linear regression method. The dataset used includes 15,000 AI job vacancies with variables including job and company characteristics. The data was engineered via the one-hot encoding method and divided into two parts: training data (80%) and test data (20%). The analysis results show that the regression model is able to explain 85% of the variation in salary, with an R² value of 0.85 and a Root Mean Square Error (RMSE) of USD 23,221. The three main factors identified as having a significant influence on salaries in the AI field are work experience, company location, and the industry in which the company operates. The experience factor reflects the skills and knowledge developed over many years, which can increase productivity (Rony et al., 2023). Company location also plays an important role, as the cost of living and demand for skilled labor varies by region (Badran, 2019). Additionally, the specific industry in which an employee works influences salary, given that more developed industries can often offer higher compensation (Huang, 2025). This research makes a significant empirical contribution to the understanding of compensation structures in the AI labor market.

Journal this paper explores the concepts of honorarium, salary, and allowances in the field of educantion from the perspective of Prophentic tradition (hadith). The study is grounded in the undertanding that education plays a central role in shaping future generations, and teachers, as key contributors, deserve fair and proper compensation for their service. Despite their crucial role, many educators especially honorary teachers often face challenges due to insuffient financial recognition. This research examines various hadiths that emphasize the virtue of lawful work, the obligation to provide wages fairly and on time, and the importance of upholding justice and benevolence in human relationships. This study emplos qualitative library research by analyzing classical hadith compilation and scholarly interpretation. The findings  highlight that fair compensation is not merely an economic issue but a moral and religious oblagation, reinforcing the need for enducational institutions to ensure teachers welfare in accordance with Islamic ethical principles.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

This study aims to analyze the government's communication strategy in communicating the salary increase policy for State Civil Apparatus (ASN) and non-ASN teachers in 2025. The study used a qualitative approach using a literature review method, examining various official government sources, policy reports, and relevant scientific publications. The analysis focused on three main aspects of the communication strategy: information transmission, message clarity, and consistency of communication between institutions. The results show that the government has utilized various communication channels, both conventional and digital, to disseminate the policy to the public. However, several obstacles remain, such as limited access to information in remote areas, the emergence of misinformation on social media, and suboptimal communication coordination between relevant institutions. On the other hand, the development of digital technology and the increasing transparency of public information provide significant opportunities to strengthen the effectiveness of policy communication. A more integrated, clear, and inclusive communication strategy is considered crucial for increasing public understanding and support for the teacher salary increase policy. This policy is expected to not only improve teacher welfare but also contribute to the sustainable improvement of the quality of national education.

This study aims to analyze the social quality of the population in Medan Estate Village through three main indicators: life expectancy, employment conditions (salary), and education level. A quantitative approach was used, utilizing demographic and socioeconomic data obtained from relevant agencies and field surveys. The analysis results indicate that life expectancy in Medan Estate Village is in the fairly good category, supported by relatively adequate access to healthcare. However, job quality and income levels remain diverse, with the majority of residents working in the informal sector, which offers salaries below the regional average. The population's education level tends to increase, although intergenerational gaps remain. Overall, this study confirms that the social quality of the community in Medan Estate Village is influenced by the relationship between health conditions, economic capacity, and educational attainment. These findings are expected to inform the formulation of more targeted social development policies.

Employee performance is the result of the work carried out by the employee to fulfill their duties and responsibilities in accordance with the discipline entrusted to them. This research aims to determine and analyze organizational culture, salary, and employee welfare on the performance of employees at the BPBD of Nganjuk Regency. The method used is a quantitative approach with causal research, which is capable of explaining the cause-and-effect relationship between variables. Research data was obtained through the distribution of questionnaires to 50 respondents who are employees of the BPBD of Nganjuk Regency. To ensure data quality, a series of tests were conducted including validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R2) which were processed using SPSS version 25. The research results show that organizational culture has a significant influence on employee performance, indicating that the stronger the applied organizational culture, the better the resulting employee performance will be. Salary also proves to significantly affect employee performance, which shows that providing a decent salary in accordance with job responsibilities can enhance the resulting employee performance. Likewise, employee welfare significantly influences employee performance, indicating that employee welfare, both physically and psychologically, can improve the resulting employee performance. Simultaneously, these three variables have an effect on employee performance. The coefficient of determination value of 0.693 indicates that 69.3% of the influence on the employee performance variable comes from company culture, salary, and employee welfare, while 30.7% comes from other external factors

This study investigates the comparative use of satire and sarcasm in the criminal comedy show Lapor Pak! episode “Pasukin Naik Gaji.” Satire and sarcasm are both rhetorical devices used to criticize social realities through humor, but differ in subtlety and sharpness. The aim of this research is to identify and analyze the forms and meanings of satirical and sarcastic expressions in the show’s dialogues. This study uses a qualitative descriptive method and applies stylistic theory and humor theory as the analytical framework. The data source is a 26-minute episode aired on the 7Comedy YouTube channel on January 8, 2025. From the linguistic data collected, 20 utterances were found: 15 contain sarcasm, 11 irony, and 9 satire (some overlapping). The findings show that sarcasm is used more dominantly than satire, often reflecting economic frustration, while satire criticizes social issues in a more humorous and indirect way. Both styles serve not only to entertain but also to reflect social resistance and expose systemic injustice, especially regarding economic inequality. The analysis concludes that humor becomes a linguistic tool of social commentary and coping mechanism for workers.

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam pengambilan keputusan keuangan Temuan menunjukkan bahwa Self-control dan literasi keuangan secara signifikan meningkatkan pengambilan keputusan keuangan sementara kecemasan keuangan tidak memiliki dampak yang signifikan. Hasil ini menekankan betapa pentingnya pengendalian diri dan literasi keuangan untuk meningkatkan standar pengambilan keputusan keuangan. Temuan ini menyoroti pentingnya literasi keuangan dan pengendalian diri dalam meningkatkan kualitas pengambilan keputusan keuangan. Oleh karena itu, program untuk meningkatkan literasi keuangan dan pelatihan pengendalian diri direkomendasikan sebagai langkah strategis untuk mendukung pengambilan keputusan keuangan yang lebih bijaksana di masyarakat. Penelitian lebih lanjut diharapkan dapat memperluas ruang lingkup dan jumlah penelitian Responden juga memperhitungkan faktor-faktor tambahan yang dapat mempengaruhi hubungan antara kepedulian keuangan dan pengambilan keputusan keuangan, seperti tingkat pendapatan dan dukungan sosial.

Managing employee payroll is a crucial aspect in agency administration, including at the Kimi Nabire Community Health Center. The manual payroll system that is still used often causes problems such as calculation errors, late payments and lack of transparency. This research aims to design and develop a website-based payroll application to increase efficiency, accuracy and transparency in payroll management. This application was developed using the waterfall method with PHP and MySQL-based technology, and is designed to be accessed by administration and branch heads. The main features provided include managing employee data, automatic salary calculations, creating digital pay slips, and real-time payroll reports. Test results show that this application is able to reduce calculation errors and speed up the pay slip distribution process. With this application, it is hoped that the Kimi Nabire Community Health Center can manage payroll more efficiently and accurately, as well as becoming a reference for other agencies facing similar problems. This research contributes to the development of a website-based payroll management information system, both academically and practically.

The purpose of this study is to compare how PT Indonesia Nippon Saiki and PT Gaji Pintar Indonesia assess performance using a rating scale based on behavior (BARS). The BARS method was chosen because it can describe specific behaviors to provide a more objective and measurable assessment. The research was conducted through questionnaires and interviews with employees and managers from both companies. The analysis results indicate that the implementation of BARS at PT Indonesia Nippon Saiki is more structured and consistent. In contrast, the implementation of BARS at PT Gaji Pintar Indonesia tends to be more flexible but less systematic. These findings provide insights into the effectiveness of the BARS method in improving the quality of performance evaluations and offer recommendations for the best method to be applied in companies. It is hoped that this research will help other companies use better performance evaluation methods.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant).

Penelitian ini bertujuan untuk menganalisis penerapan kalkulasi biaya standar sebagai alat pengendalian manajerial pada usaha Penjahit Vina di Pematangsiantar. Biaya standar digunakan untuk mempermudah perencanaan, pengendalian, dan evaluasi kinerja keuangan, serta mendukung pengambilan keputusan strategis dalam operasional usaha. Penelitian ini mengelompokkan komponen biaya menjadi biaya tetap, seperti sewa tempat, gaji karyawan tetap, dan penyusutan alat, serta biaya variabel yang mencakup bahan baku, benang, dan aksesori produksi. Hasil penelitian menunjukkan bahwa penerapan biaya standar membantu usaha dalam mengidentifikasi penyimpangan biaya aktual dari standar yang telah ditetapkan. Dengan demikian, pemilik usaha dapat lebih efektif mengontrol biaya p2roduksi, meningkatkan efisiensi, dan menetapkan harga jual yang kompetitif. Kesimpulan ini memberikan rekomendasi praktis bagi usaha kecil di sektor konveksi untuk memanfaatkan biaya standar sebagai alat manajerial yang mendukung keberlanjutan bisnis.

This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances.

Asy-Syifa Regional General Hospital in West Sumbawa Regency, as a public health service institution, should have employees who are enthusiastic and motivated to work effectively and efficiently. The salaries and wages given need to be adjusted to the profession, education, and length of service of employees so that they are able to demonstrate high productivity in order to achieve the mission and goals that have been set. However, there are problems at Asy-Syifa Hospital related to the inconsistency in determining employee salaries, incentives, and work motivation. This happens because the salary given is not balanced with the expertise, education, or skills possessed by employees, thus reducing their response and interest in the tasks given by their superiors. The suboptimality in providing incentives and work motivation can be seen from the lack of employee enthusiasm in working, as well as low interest and positive attitudes towards work due to inappropriate rewards, which ultimately have an impact on suboptimal performance. This study aims to determine the effect of Salary, Incentives, and Work Motivation on Employee Performance. The focus of the study was Non-Permanent Employees at Asy-Syifa Hospital, West Sumbawa Regency, with 100 respondents as a sample taken using the Slovin formula. The data were analyzed using multiple linear regression with SPSS Version 27. The results of the study showed that Salary, Incentives, and Work Motivation partially and simultaneously had a significant effect on Employee Performance at Asy-Syifa Hospital, West Sumbawa Regency.