Evaluasi Penerapan Sistem Remunerasi dan Peningkatan Produktivitas Tenaga Kerja Pelayanan (Studi pada Rumah Sakit Umum Daerah Dr. H. Abdul Moeloek)

DINA PUSPA SARI, Ertambang Nahartyo, Dr., M.Sc., CMA., Ak., CA

2017 | Tesis | S2 Akuntansi

Remunerasi merupakan imbalan yang diterima pegawai sebagai imbalan dari kontribusi yang telah diberikan kepada organisasi dan bersifat finansial serta diberikan secara langsung maupun tidak langsung. Remunerasi dapat mendorong motivasi serta meningkatkan produktivitas kerja pegawai. Demikian halnya di rumah sakit sebagai institusi pelayanan kesehatan yang padat modal, sumber daya manusia serta padat ilmu dan teknologi.Pada rumah sakit, para tenaga kerja pelayanan yang terdiri dari dokter dan perawat merupakan inti dari sumber daya manusia serta merupakan penghasil pendapatan organisasi. Pedoman penyusunan sistem remunerasi organisasi kesehatan yang baik di Indonesia diatur dalam Peraturan Menteri Kesehatan Nomor 18 Tahun 2014. Pada peraturan tersebut remunerasi yang efektif adalah remunerasi yang memenuhi prinsip keadilan; prinsip kelayakan; prinsip ketepatan; kebijakan; evaluasi kinerja; dan tindakan pengendalian atas remunerasinya. Remunerasi yang memenuhi seluruh unsur tersebut akan mendorong motivasi serta meningkatkan produktivitas kerja karyawan. Penelitian ini dilakukan di RSUD Dr. H. Abdul Moeloek dengan jenis penelitian kualitatif dengan pendekatan studi kasus.Teknik pengumpulan data yang digunakan melalui wawancara, observasi, kuesioner, dan dokumen. Wawancara dilakukan terhadap 6 responden. Kuesioner diberikan kepada 47 responden yang terdiri dari dokter dan perawat. Kuesioner dianalisis menggunakan statistik deskriptif dengan menghitung nilai rata-rata. Hasil penelitian menunjukan bahwa penerapan sistem remunerasi di RSUD Dr. H. Abdul Moeloek belum efektif. Penerapan sistem remunerasi belum memenuhi prinsip keadilan, prinsip kelayakan, prinsip ketepatan, kebijakan, evaluasi kinerja, dan pengendalian. Diharapkan agar RSUD Dr. H. Abdul Moeloek dapat memperbaiki sistem remunerasinya agar tujuan remunerasi sesungguhnya dapat terpenuhi, yaitu dapat mendorong motivasi dan produktivitas sehingga remunerasi dapat dikatakan efektif.

Remuneration is a financial reward received by employees in return for their contribution to the organization and is expressed as direct or indirect return. Remuneration can encourage motivation and increase employee-s' productivity. This is also in the hospital as a capital-intensive, human resource-intensive as well as knowledge and technology-intensive health care institution. In the hospital, the service workforce includes doctors and nurses as the core of human resources and the organization-s' revenue center. Guidelines for a good preparation of remuneration system in Indonesian health care institutions are regulated in the Minister of Health-s' Regulation No. 18 of 2014. Based on that regulation, effective remuneration must meet principles of fairness; principles of appropriateness; principles of accuracy; policy; performance evaluation; and control over the remuneration. A remuneration that fulfills all those elements will encourage motivation and increase employee-s' productivity. This research was conducted at Dr. H. Abdul Moeloek General Hospital, it was qualitative research which used a case study approach. Data collection techniques used were interviews, observations, questionnaires, and documentations. The interview were conducted on 6 respondents. The questionnaires were given to 47 respondents which consisted of doctors and nurses. The questionnaires were analyzed using descriptive statistics by calculating the mean values. The result of this research showed that the implementation of remuneration system at Dr. H. Abdul Moeloek General Hospital has not been effective. The implementation of the remuneration system has not fulfilled the principle of fairness, principle of appropriateness, principle of accuracy, policy, performance evaluation, and control. Dr. H. Abdul Moeloek General Hospital is expected to improve its remuneration system so that the real purpose of remuneration can be fulfilled, that is, to encourage motivation and to increase employee-s' productivity that way remuneration can be considered effective.

Kata Kunci : remuneration, motivation and productivity, effective, and hospital