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This study aims to describe the employee compensation management system implemented in the Tanjungpinang Class II Port Authority and Municipal Office (KSOP). This study uses a descriptive method with a qualitative approach. Data collection was carried out by interview and direct observation techniques. The sample used in this study is purposive sampling. The informant in this study is Mr. Harry Priambodo, S.Pi. as the head of the administrative sub-division at the Tanjungpinang Class II Port Authority and Municipal Office (KSOP). The data analysis used in this study was carried out through three stages, namely data reduction, presenting data, and making conclusions. The results of the study show that the implementation of the employee compensation management system at the Tanjungpinang Class II Municipal and Port Authority Office has been running in accordance with applicable regulations and has a positive impact on employee performance. This can be seen from the regularity in the management of basic salaries, allowances, and work facilities such as BPJS Kesehatan, BPJS Employment, and supporting equipment. The procedure begins with performance measurement based on discipline and work achievement monitored through digital and manual attendance. The system also supports career development through Periodic Raises and promotions.

Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.

This research aims to analyze the impact of task areas and position allowances on device performance in an organization. The research method uses a quantitative approach by collecting data through surveys and statistical analysis. The research sample involved a number of officers at various levels of positions in representative organizations. Task area variables are identified and classified, while position allowances are evaluated based on the type and amount received. The results of the analysis show that there is a significant relationship between the task area and position allowances and device performance. The implications of these findings can help organizations design more effective policies regarding the management of job duties and benefits to improve device performance.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

This research discusses the performance allowance system (pay-for-performance), which is a more modern and progressive system and is expected to improve employee performance significantly. The aim is to analyze the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office. The research method used is a descriptive qualitative approach, and the data analysis technique used is through interviews and documentation. The results of the research show that the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office is quite good, this is shown in the performance sheet management system in providing performance allowances which uses the SIMPEG E-Kinerja application, thereby simplifying and speeding up the reporting process. However, there are still weaknesses, namely the existence of organizational behavior that cannot be overcome, for example crab mentality, allowances provided by agencies that are not in accordance with the performance of State Civil Apparatus (ASN) who are late in coming to the office, do not come to the office, employees who leave their duties during working hours without permission, delays in incentive payments at the Langkat Regent's Office. Therefore, some employees feel unfair in the performance allowances they receive, and this causes competition between employees, they become lazy and less motivated to work hard, until in the end they prefer to just work as it is.

The welfare program provided by the company to employees should be beneficial for both the company and the employees, so that it can encourage the achievement of effective company goals. Employee welfare programs should be in accordance with the provisions set by the company and do not violate government regulations. The main objective of this study was to determine the level of Welfare of Unilever Distributor Human Resources at CV Ambassador Zulias, Sengkang Regency. This study uses qualitative research methods, with data collection techniques through interviews, observation, and document review. The results of this study indicate that the Welfare of Unilever Distributor Human Resources at CV Ambasador Zulias Sengkang Regency is classified as good in terms of economic welfare, facility welfare and service welfare. However, there are some things that need to be improved, such as the provision of official clothing for employees and facilities for worship in the office. Welfare of employees at CV Ambasador Zulias Sengkan Regency has been assessed as good in terms of income standards that come from various sources such as pensions, salaries, holiday allowances, bonuses whose aim is for the welfare of its employees    

Analysis of the performance of the device requires a measure of performance based on results that are balanced to measure success in meeting goals and objectives. Performance measurement is based on the function of the work area and allowances is a useful tool in the effort to achieve the goal. Through the assessment process work areas and allowances can provide objective assessment in the achievement of the performance of the device, so it helps in management decision making. This type of research is quantitative by using a sample of 91 devices in Jetis Mojokerto. This source of research data obtained from the respondents' answers on the questionnaire were then analyzed using multiple linear regression analysis. The results showed that the first hypothesis is empirically proven that working areas and allowances simultaneously significant effect on the performance of the device in Jetis Mojokerto. Further testing in partial work area has no significant effect on the performance of the device, but the office allowances significant effect on the performance of the device in Jetis Mojokerto. This has some consequences allowances have a dominant influence on the device performance than variable working area.