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"Tujuan penelitian ini adalah untuk menjelaskan pengaruh imbalan baik finansial dan non- finansial terhadap keterikatan pegawai Generasi Millennials dan juga Generasi X. Penelitian ini akan dilakukan di perusahaan BUMN, yaitu PT Asuransi Jiwasraya Persero dengan metode survei dan menggunakan metode purposive sampling untuk pegawai tetap yang telah bekerja di perusahaan tersebut selama lebih dari satu tahun dan termasuk dalam kelompok Generasi X dan Generasi Millennials. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan kuesioner sebagai instrumen penelitian. Pengukuran imbalan yang diterapkan dalam penelitian ini adalah dari Model Sistem Reward Armstrong dan Murlis, dan kuesioner yang akan digunakan untuk mengukur keterlibatan karyawan berasal dari dimensi keterlibatan pegawai milik AON Hewitt.Hasil dari penelitian ini menunjukkan bahwa sistem imbalan di perusahaan akan mempengaruhi keterlibatan pegawai baik dari Generasi X ataupun Generasi Millennials. Kedua jenis imbalan, yakni imbalan finansial dan non-finansial memiliki signifikansi yang positif terhadap keterikatan pegawai, serta keterikatan pegawai Generasi X lebih dipengaruhi oleh imbalan finansial, sedangkan Generasi Millennials adalah sebaliknya. Selain itu hasil penelitian ini juga menunjukkan bahwa tidak ada perbedaan yang signifikan dalam persepsi mengenai total rewards, beserta dengan tingkat keterikatan pegawai antara Generasi X dan Generasi Millennials.

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The purpose of this study is to explain the effect of both financial and non financial rewards on millennials rsquo and also Gen X rsquo s employee engagement. The research was conducted in a state owned enterprise, which was PT Asuransi Jiwasraya Persero with survey method using total sampling to employee have been working in the company for more than one year and belonged in the Millennials and Generation X cohort. This study used quantitative approach in collecting data with questionnaire as the research instrument. The measurement of reward that applied in this study was from Armstrong and Murlis Total Reward System Model, and the questionnaire used for measuring the employee engagement was from AON Hewitts dimensions of employee engagement.

The results of this study shown that the reward system applied in the company influenced both of the generations engagement. Both financial and non financial reward gave positive significance towards the employees engagement, but Generation Xs engagement most likely influenced from the financial reward, while Millennials was the opposite. Moreover, the result of this study shown that theres no significant difference in Generation X and Millennials rsquo perception of total rewards, as well as their level of engagement."

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Employee engagement adalah konstruksi yang kompleks dan luas yang mencakup komitmen, kepuasan, loyalitas, dan perilaku ekstra karyawan dalam menjalankan peran dalam bekerja. Membangun keterlibatan karyawan bukanlah hal yang mudah, kemudian adanya pergeseran generasi ke generasi milenial yang memiliki karakteristik unuk pun menjadi tantangan dan juga peluang bagi perusahaan. Penelitian ini menjelaskan tentang pengaruh budaya perusahaan dan komunikasi internal terhadap employee engagement karyawan milenial. Dengan menggunakan metode kuantitatif dengan responden penelitian karyawan milenial yang berusia 19 – 38 tahun per tahun 2019 dan menggunakan teknik analisis regresi linear berganda, hasil penelitian ini menunjukan bahwa budaya perusahaan berpengaruh positif dan signifikan terhadap employee engagement karyawan milenial. Kemudian, komunikasi internal berpengaruh positif dan signifikan terhadap employee engagement karyawan milenial. Budaya perusahaan dan komunikasi internal secara bersama-sama berpengaruh positif dan signifikan terhadap employee engagement karyawan milenial.

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Employee engagement is a complex concept that includes employee’s commitment, satisfaction, loyalty, and extra efforts in carrying out roles in daily life at work. Building employee engagement is not easy, then the company is facing a shifting generation to millennials that have unique characteristics, this will become a challenge and the opportunity as well for the company. This study aims to describe the influence of corporate culture and internal communication on employee engagement of millennial employees. Using quantitative methods with respondents aged 19 - 38 years as per 2019 and using multiple linear regression as analysis technique, the results of this study indicate that company culture has a positive and significant effect on employee engagement millennials. Then, internal communication has a positive and significant effect on employee engagement millennials. Finally, corporate culture and internal communication have positive and significant influence on employee engagement millennials.

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"Penelitian ini bertujuan untuk mengetahui pengaruh implementasi PSAK No. 24 Revisi 2013 tentang imbalan kerja pada laporan keuangan konsolidasian perusahaan terbuka periode 31 Desember 2015. Implementasi PSAK baru terhadap perusahaan-perusahaan, terutama yang melantai di bursa, sedikit banyak berdampak pada laporan keuangan perusahaan. Hal yang ingin diketahui yaitu mulai dari tahapan proses implementasi PSAK terbaru, dampak penyajian dan pengungkapan, dampak secara finansial, dan dampak terhadap perubahan rasio-rasio keuangan.Hasil studi kasus atas implementasi PSAK No.24 Revisi 2013 tentang imbalan kerja yaitu adanya tahapan proses perhitungan ulang terhadap nilai kewajiban imbalan kerja perusahaan karena perubahan metode yang dipakai dalam PSAK terbaru dan PSAK sebelumnya. Selain itu penyajian dan pengungkapan yang diatur dalam PSAK terbaru menambahkan keterangan tentang risiko-risiko yang ikut dalam pengakuan imbalan kerja, serta analisis sensitivitas perusahaan terhadap perubahan asumsi-asumsi dalam perhitungan kewajiban imbalan pascakerja. Dampak yang ditimbulkan dari implementasi PSAK baru ini tidak signifikan secara finansial dan dari sisi rasio-rasio keuangan tidak mengalami perubahan yang signifikan.

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This study aims to determine the effect of the implementation of SFAS 24 Revised 2013 regarding employee benefits on the consolidated financial statement of public company period ended December 31, 2015. The implementation of the new SFAS for many firms, especially the public company, a bit much impact on the company 39 s financial statements. The result of study is to know the implementation of latest SFAS from the start, impacts for presentation and disclosure, financial impact, and the impact of changing financial ratios.

The results of case studies on the implementation of SFAS 24 Revised 2013 regarding employee benefits, namely the stage process of re calculation of the value of employee benefits obligations of companies due to changes in the methods used in the latest and earliest SFAS. Besides the presentation and disclosure requirements in the latest SFAS add a description of the risks involved in the recognition of employee benefits, as well as the sensitivity analysis of the company to changes in assumptions in the calculation of post employee benefit obligations. The impact of the implementation of the new SFAS financially is not significant and in terms of financial ratios also do not change significantly."

"Pandemi Covid-19 membuat penerimaan negara melalui pajak mengalami kontraksi. Hal tersebut membuat pemerintah berupaya melakukan optimalisasi penerimaan pajak melalui reformasi perpajakan dalam Undang-Undang Harmonisasi Peraturan Perpajakan. Salah satu poin perubahannya adalah pemajakan natura dan kenikmatan dari sisi penerimanya. Tujuan dari penelitian ini adalah untuk mengetahui Strength, Weakness, Opportunity, dan Threat melalui analisis SWOT, serta upaya-upaya yang dilakukan pemerintah dalam implementasi kebijakan pemajakan natura dan kenikmatan yang berlaku pada saat penelitian ini dilakukan. Penelitian ini dilakukan dengan pendekatan kualitatif melalui teknik pengumpulan data berupa wawancara dan library research. Berdasarkan identifikasi analisis SWOT, isu utama yang menghambat implementasi pemajakan natura dan kenikmatan adalah isu yang berkaitan dengan asas ease of administration. Isu ini mencangkup masalah kepastian aturan, efisiensi, dan kemudahan. Menanggapi isu tersebut pemerintah saat ini sedang berupaya membuat aturan yang jelas dan mudah dimengerti. DJP menyadari penuh bahwa isu yang berkaitan dengan ease of administration akan menyelimuti implementasi pemajakan natura dan kenikmatan. Hal ini merupakan pengorbanan yang dilakukan untuk menciptakan sistem perpajakan yang adil dan dapat meningkatkan pendapatan negara. Dengan demikian pemerintah harus membuat aturan yang jelas dan bertumpu pada keadilan pemungutan pajak. Hal ini dapat dilakukan dengan aturan yang terarah menarget wajib pajak berpenghasilan tinggi sehingga keadilan dan penerimaan pajak dapat meningkat.

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The Covid-19 pandemic has contracted state revenue through taxes. This makes the government seek to optimize tax revenue through tax reform in the Law on Harmonization of Tax Regulations. One of the points of change is the taxation of nature and the enjoyment of the recipient. The purpose of this study was to determine Strength, Weakness, Opportunity and Threat through SWOT analysis, as well as the efforts made by the government in implementing fringe benefits tax policies that were in effect at the time this research was conducted. This research was conducted using a qualitative approach through data collection techniques in the form of interviews and library research. Based on the identification of the SWOT analysis, the main issues that impede the implementation of fringe benefits taxation are issues related to the principle of ease of administration. This issue covers the problem of regulatory certainty, efficiency, and convenience. Responding to this issue, the government is currently trying to make rules that are clear and easy to understand. DGT is fully aware that issues related to ease of administration will envelop the implementation of fringe benefits taxation. This is a sacrifice made to create a fair tax system and can increase state revenues. Thus the government must make clear rules and rely on the fairness of tax collection. This can be done with regulations that are directed at targeting high-income taxpayers so that equity and tax revenues can increase."

"Penelitian ini membahas tentang implementasi pemajakan atas fringe benefits/natura yang berlaku di Indonesia, khususnya PT Telkom Indonesia. PT Telkom telah melaksanakan pemajakan fringe benefits sesuai dengan Undang-Undang Pajak Penghasilan (PPh). Penelitian ini menggunakan metode penelitian kualitatif berdasarkan teknik pengumpulan data studi literatur dan studi lapangan. Hasil dari penelitian ini adalah melihat proses implementasi pemajakan atas fringe benefits/natura di PT Telkom sesuai dengan ketentuan perundang-undangan.

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This research analyzes the implementation of the taxation of fringe benefits / benefit in kind prevailing in Indonesia, particularly PT Telkom Indonesia. PT Telkom has implemented taxation of fringe benefits in accordance with the Income Tax Act (Income Tax). This study used qualitative research methods based on literature data collection techniques and field studies. The results of this study is to look at the process of implementing the taxation of fringe benefits / natura in PT Telkom in accordance with statutory provisions."

"The success of an organization is very depended on its human resources performance (Sherman and George, 1992: 294). An organization capable of competing in the future is an organization which able to improve the quality of its human resource to be responsive to changes. ln order to improve its existence in the future, an organization is demanded to develop its human resources in order to produce better performance.The implementation of a new regional office structure at Department of Law and Human Rights West Java Province as regulated in the regulation of Minister of Law and Human Rights Rl, No. M-01-PR.07.10, 2005 on Organization Structure and Work Regulation of Regional Office Department of Law and Human Rights, had forced the organization to maximize its performance, both organizational or individually. The organization has tried to maximize its individual employees' performances, for example in giving employees training, both at the central and regional offices. Beside that, in order to maximize the individual performance, the organization is also give compensation to employees as a reward for their work. This compensation took form in salary, incentives, allowance, and other form of compensation.Gomes (2002; 170) stated that performance is influenced by training, and Gibson, lvansevich and Donelly, Jr in Ilyas (2001; 67) mentioned that performance is influenced by organizational variables such as compensation. Training is a process of knowledge, skill and attitude improvement done systematically through orientation program with the aim to improve employees' performances related to their works in order to fulfill the organizational aims and effectiveness. Compensation is everything received by employees as a reward for their work, given systematically by the organization in order to motivate employees to improve their performance related to work in which to fulfill the aims and effectiveness of organization.Research design is a plan and research structure systematically structured in order to Search of conclusion for research questions, Sample was selected through stratified random sampling technique and questioners posed to all 32 respondents at regional office Department of Law and Human Rights, West Java Province. Data collected through questioners are analyzed using SPSS 11.0 for Windows and Product Moment Pearson correlation formula.Data collected through the use of questioners and literature study Questioners are to gain the opinion of employees at regional office Department of Law and Human Rights, West Java Province. The questioners scoring used Likert Scale. Primary data sampling used stratified random sampling from the population of 108 employees, 32 respondents were selected. Maximum respond of respondents is determined by the returning questioners which reach 100%. Before the analysis was done, instruments of data collection are tested for their validity and reliability, using SPSS 11.0 for Windows and Product Moment Pearson correlation formula.Statistic analysis show there is a significant and positive relation although the level is rather low with 0.538 correlation score between training and performance. There is a significant relation between compensation and performance with correlation score of 0.622. Acting together, the independent variables have positive relation to perfomwance about 46.4%.In order to improve the performance of employees at regional office Department of Law and Human Rights, West Java Province, employees training is needed to improve knowledge, skill and change of attitude most desired by organization, as well as motivating employees to continuously improve their work output, in quality and quantity, to fulfill the organizational aim for instance through good compensation."

"Pemberian tunjangan kinerja di organisasi Polri bertujuan untuk memotivasi aparaturnya dalam bekerja. Menurut Werther dan Davis (1996) mengatakan bahwa tunjangan kinerja merupakan imbalan yang diberikan berdasarkan usaha, jerih payah dan kontribusi pegawai yang diberikan pada organisasi yang terangkum dalam penilaian kinerja bukan berdasarkan pangkat dan golongan saja. Selain itu tunjangan kinerja pun harus menganut prinsip keadilan dan kelayakan (Mc Kenna, 2016), oleh karena itu dalam pelaksanaanya diperlukan strategi yang tepat untuk bisa menerapkan prinsip tersebut. Dalam penelitian ini menggunakan pendekatan kuantitatif dengan metode pengambilan data menggunakan mixed methode melalui survei dan wawancara mendalam. Hasil dari penelitian ini adalah bahwa tidak ada perbedaan persepsi pegawai mengenai keadilan dalam pemberian tunjangan kinerja. Selain itu strategi yang dapat dilakukan adalah dengan mengacu pada kehadiran, kinerja, beban tugas, tanggung jawab serta resiko pekerjaan dari anggota yang dilakukan sehari-hari.

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Providing performance allowances at the Kepolisian Negara Republik Indonesia aims to motivate its apparatus to work. According to Werther and Davis (1996) said that performance allowances are rewards given based on effort, effort and employee contributions given to organizations summarized in performance appraisal not based on rank and class alone. In addition, performance allowances must adhere to the principles of fairness and feasibility (Mc Kenna, 2016), therefore the right strategy is needed in implementing this principle. In this study using a quantitative approach with data collection methods using mixed methods through surveys and in-depth interviews. The results of this study are that there is no difference in employee perceptions regarding fairness in the provision of performance benefits. In addition, the strategy that can be carried out is by referring to attendance, performance, task load, responsibility and the risk of the work done by members carried out on a daily basis."