Analisis Perhitungan Upah Lembur Karyawan Tetap pada PT. Migas Mandiri Pratama Kalimantan Timur

Abstract

This study aims to calculate and analyze whether the calculation of permanent employee overtime pay at PT Migas Mandiri Pratama Kalimantan Timur for the April 2021 period is in accordance with the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004.

       This research is a quantitative study using an analysis of the calculation of overtime pay based on the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep.102/MEN/VI/2004 concerning Overtime Work Time and Overtime Wages and compares with calculations by company.

       The results showed that the calculation of overtime wages for employees of PT Migas Mandiri Pratama Kalimantan Timur was not in accordance with the calculation of overtime wages based on the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004, due to differences in the basic calculation basis, where the company calculates the total wages received by employees. in that month which consists of basic salary, food allowance, and position allowance, whereas according to the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004, the basic calculation that forms the basis for calculating overtime pay is only the basic salary and allowances are fixed, namely job allowances so that there are differences in the components of meal allowances in each calculation.