direct compensation
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2021 ◽  
Vol 21 (2) ◽  
pp. 130-139
Author(s):  
Sunarta Sunarta

Abstract Compensation programs need to be aligned with organizational policies and objectives. This article is a literature review on employee compensation programs in support of organizational policies and goals. Organizations can use a combination of fixed-variable compensation, direct-indirect compensation according to organizational goals. Fixed compensation is more appropriate for routine work, whereas variable compensation is more appropriate for behavioral incentives and performance-based management. The amount of direct compensation will provide autonomy for employees in spending their family needs, however, it does not guarantee employees to allocate it, such as for: education and training costs, sports, health insurance, old age insurance, recreation. These costs are more suitable for indirect compensation. Organizations can consider the amount of compensation both in planning, evaluation through several factors, namely internal employees, organizational environment, and external environment.   Keyword: planning program, compensation, fixed-variable compensation, and organization.


2021 ◽  
Vol 21 (2) ◽  
pp. 112-121
Author(s):  
Sunarta Sunarta

Abstract Compensation programs need to be aligned with organizational policies and objectives. This article is a literature review on employee compensation programs in support of organizational policies and goals. Organizations can use a combination of fixed-variable compensation, direct-indirect compensation according to organizational goals. Fixed compensation is more appropriate for routine work, whereas variable compensation is more appropriate for behavioral incentives and performance-based management. The amount of direct compensation will provide autonomy for employees in spending their family needs, however, it does not guarantee employees to allocate it, such as for: education and training costs, sports, health insurance, old age insurance, recreation. These costs are more suitable for indirect compensation. Organizations can consider the amount of compensation both in planning, evaluation through several factors, namely internal employees, organizational environment, and external environment.   Keyword: planning program, compensation, fixed-variable compensation, and organization


Author(s):  
Chunwang Xu ◽  
Shujiang Chen ◽  
Changhou Lu ◽  
Kang Wang ◽  
Jiaheng Sun

Spindle rotation accuracy is important in machining process. Indirect compensation of spindle rotation error has been widely adopted in the field of machining accuracy improvement. However, there are some limitations on indirect compensation, and a little research on direct compensation can be found. This article utilizes active lubrication technology to improve the spindle rotation accuracy. Hydrostatic journal bearing with control recesses and servo valve drove by piezoelectric ceramics are adopted to compose the compensation element. The simple control strategy PID is adopted to provide control signal for servo valve. Both simulation and experiment are designed and conducted. The results show that proposed bearing system has the ability to improve the spindle rotation accuracy.


MBIA ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 100-110
Author(s):  
Tri Darmawati ◽  
Sherly Sherly ◽  
Tri Sinarti

This research aims to determine the effect of direct compensation and competence on employee performance at PT. Mandiri Tunas Finance Palembang. Distribution of questionnaires using google form with 56 respondents. The sampling method in this research uses a saturated sampling method. This research method uses an associative approach, which is looking for bonding patterns or patterns of influence between variables on one object, in order to recognize the influence between independent and dependent variables. The method of collecting information is a questionnaire. The variables studied were employee performance as the dependent variable, direct compensation and competence as the independent variable. Information that has been processed using the SPSS program produces a regression equation Y = 4,898+ 0.369X1 + 0, 503X2. Based on the results of the t test, it was found that tcount was 3.264 for direct compensation and 4.362 for competence so that direct compensation had a significant effect on employee performance and competence had a significant effect on employee performance. In addition, the f test results in 34,300 so that direct compensation and competence together have a significant effect on employee performance.  Keywords: Direct compensation, competence, performance Abstrak Riset ini bertujuan mengetahui pengaruh kompensasi langsung dan kompetensi terhadap kinerja karyawan pada PT. Mandiri Tunas Finance Palembang. Penyebaran kuesioner memakai google form dengan 56 responden. Metode pengambilan sampel dalam riset ini memakai metode sampling jenuh. Metode riset ini memakai pendekatan assosiatif ialah, mencari pola ikatan atau pola pengaruh antar variabel pada satu objek, agar dapat mengenali pengaruh antar variabel bebas dan terikat. Metode pengumpulan informasi ialah, kuesioner. Variabel yang diteliti kinerja karyawan selaku variabel terikat, kompensasi langsung serta kompetensi selaku variabel bebas. Informasi yang sudah diolah dengan memakai program SPSS menghasilkan persamaan regresi Y= 4,898+ 0,369X1+ 0, 503X2. Berdasarkan hasil pada uji t diperoleh thitung 3,264 untuk kompensasi langsung dan 4,362 untuk kompetensi sehingga kompensasi langsung mempengaruhi signifikan terhadap kinerja karyawan serta kompetensi mempengaruhi signifikan terhadap kinerja karyawan. Selain itu pada uji f yang hasilnya 34,300 sehingga kompensasi langsung dan kompetensi secara bersama sama mempengaruhi signifikan terhadap kinerja karyawan. Kata Kunci: Kompensasi langsung, kompetensi, kinerja


2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.


2021 ◽  
Vol 2 (1) ◽  
pp. 36-48
Author(s):  
Herio Mujitahid ◽  
Halim Al Hafizh

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state’s needs for the greatest prosperity of the people. Tax payments are used to finance state households so that the benefits are felt by the wider community or for the public interest. The film industry is a creative industry engaged in the media, arts and culture. Compared to other creative industry sectors, the film, video and photography industries have the highest creativity and knowledge capital, as forms of intangible assets. Effectiveness means that the goals that have been planned before can be achieved or in other words, the targets are achieved because of the activity process. With the existence of an open letter and protests by the film industry, it has resulted in the provision of relief and incentives from the finance minister for entertainment tax, especially for films.


2021 ◽  
Vol 2 (2) ◽  
pp. 102-110
Author(s):  
Gde Otong Cucumandalin ◽  
I Made Surya Wahyu Arsadi

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for state needs for the greatest prosperity of the people. Payment of taxes is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The tourism industryis one of the tax contributors in Indonesia, which since the Covid- 19 pandemic, the tourism industry sector has experienced a decline. The drastically reduced number of tourists has certainlyled to a drop in business profitability of tourism business actors,ranging from tour service providers, airlines, hotels, restaurants, to marketplaces that sell tickets for tour trips. It is almost certainthat the tourism sector will be paralyzed until the COVID-19 pandemic subsides. Based on this fact, the researcher wants to examine how the policies issued by the government are related tostabilizing the economy, especially in the tourism industry. The method used in normative legal research is a legal writing method that aims to obtain library legal materials by analyzinglegal materials related to the issues discussed as well as studying the regulations per Invitation related to the issues discussed. Thisresearch is based on general problems in the community which later on by conducting this research provides reading material as an insight into the general public. The data collection techniqueis done by looking for a problem faced by the Indonesian people,especially in the tourism industry which has a large enough burden.


Author(s):  
Rui Xu ◽  
Dapeng Tian ◽  
Miaolei Zhou

This paper first presents a rate-dependent Krasnosel’skii-Pokrovskii (RKP) model to capture the hysteresis of piezo-nanopositioning stages. The dynamic density function of the RKP model is obtained via neural network with frequency behavior input signal. Under the persistently exciting condition, the convergence of the neural network with Krasnosel’skii-Pokrovskii (KP) operators is proved rigorously. In order to address the hysteresis issue, a direct compensation control (DCC) approach with the KP compensation operator is proposed, where its dynamic density function is same as that of the RKP model. Some experiments with different reference signals are conducted to verify the effectiveness of the proposed modeling and DCC method on piezo-nanopositioning stages.


2021 ◽  
Vol 5 (1) ◽  
pp. 85-95
Author(s):  
Gerry Hamdani Putra ◽  
Evinda Rosliani

Regional tax is an obligatory contribution to the region owed by an individual or entity that is compelling based on law without receiving direct compensation and is used for regional needs for the greatest prosperity of the people. This study aims to examine the Total Population and Gross Regional Domestic Product of Regional Tax Revenues in 19 districts and cities in west sumatera. This study uses local government revenue realization data in 19 districts and cities of west sumatera for the 2015-2019 period published by the Central Statistik Agency (BPS). Hypothesis testing uses panel data regression using the eviews 8.0 program. The results showed that population has a negative and significant effect on local tax revenue and gross regional domestic product has a positive and significant effect on local tax revenue.


2021 ◽  
Vol 2 (1) ◽  
pp. 24-31
Author(s):  
Dinda Aurelia Danian ◽  
Ni Luh Made Mahendrawati ◽  
Ida Ayu Putu Widiati

Competition encourages companies to provide attractive offers such as promo ticket prices to giving free seats. However, many airline companies, who only want to achieve their profit targets, are willing to put aside their responsibilities and consumer rights; one of which is the delay of a flight ticket refund due to the cancellation of the flight by the airline unilaterally. This study aims to determine the form of legal protection for consumers who experience delays in paying Refund funds by airlines and to find out the forms of airline responsibility for Refund funds and settlement efforts in case of disputes. This type of research is normative juridical with a statutory approach presented in the form of legal interpretation. The results showed that the cancellation of flight schedules by airlines was not regulated in Law No. 1 of 2009 concerning Aviation, but the provisions can be seen in the Minister of Transportation Regulation Number 77 of 2011 Article 12 paragraphs 1 and 2. Permenhub Number 185 of 2015 also regulates the period of ticket refunds. Refunds can also be added with other compensation as well as Article 1453 of the Civil Code. The time period for the refund process by airlines is generally in accordance with the Regulation of the Minister of Transportation Number 185 of 2015. Settlement of consumer disputes can be done by 1) Direct compensation for losses; 2) Through BPSK by means of mediation, conciliation and arbitration; 3) Settlement of consumer disputes through litigation.


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