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Penghasilan Tidak Tetap : Insentif untuk Kinerja
Penghasilan tidak tetap adalah kompensasi yang dihubungkan pada kinerja individu, tim dan organisasional.
Jenis-jenis Penghasilan Tidak Tetap
Insentif individual diberikan untuk memberikan penghargaan pada usaha dan kinerja individual. Ketika organisasi memberi penghargaan seluruh kelompok kerja atau tim untuk kinerjanya, kerja sama antara anggota biasanya akan meningkat.insentif tim atau kelompok yang paling umum adalahperencanaan pembagian perolehan, dimana tim-tim karyawan yang memenuhi tujuan tertentu berbagi perolehan yang diukur terhadap target kerja.
Insentif organisasional diberikan berdasarkan pada hasil kinerja dari seluruh organisasi. Pendekatan ini mengasumsikan bahwa semua karyawan yang bekerja bersama dapat membuahkan hasil organisasional lebih besar yang menjadikan kinerja keuangan lebih baik.
Faktor-faktor yang Mempengaruhi Program Penghasilan Tidak Tetap yang Berhasil
Kebanyakan pemberi kerja memakai sistem insentif dengan tujuan untuk :
1. Menghubungkan kinerja individual pada tujuan-tujuan bisnis
2. Memberi penghargaan kinerja yang unggul
Insentif per Karyawan
Kondisi yang diperlukan untuk penggunaan program insentif per karyawan adalah sebagai berikut :
1. Identifikasi kinerja individual
2. Kerja independen
3. Diinginkannya kompetivitas
4. Individualisme ditekankan dalam budaya organisasional
Sistem Tarif Satuan
Sistem insentif individual yang paling dasar adalah sistem tarif satuan, baik dari jenis lurus maupun jenis diferensial. Dalam sistem satuan lurus, gaji ditentukan dengan mengalikan jumlah unit yang diproduksi dengan tarif satuan untuk satu unitnya. Sistem tarif satuan diferensial membayar karyawan upah tarif satuan untuk unit-unit yang diproduksi sampai hasil standar dan upah tarif satuan yang lebih tinggi untuk unit-unit yang diproduksi di atas standar.
Kompensasi dan…...

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