ANALISIS PERHITUNGAN UPAH LEMBUR KARYAWAN PT HEXINDO ADIPERKASA TBK CABANG SAMARINDA PROYEK

Abstract

Analysis of Employee Overtime Pay Calculation of PT Hexindo Adiperkasa Tbk Samarinda Branch.

The purpose of this writing is to analyze the calculation and recording of overtime wages for employees of PT Hexindo Adiperkasa Tbk Samarinda Branch. The analytical method used is the comparative method used to conduct assessments and adjustments to the calculation of overtime pay for employees of PT Hexindo Adiperkasa Samarinda Branch with overtime pay calculation reports prepared based on the Decree of the Minister of Manpower No: KEP.102/MEN/VI/2004 in article 11 regarding the calculation of overtime pay.

The analytical tool used in this study is the Decree of the Minister of Manpower No: KEP.102/MEN/VI/2004 in article 11 which contains the calculation of overtime pay, and PT Hexindo Adiperkasa Tbk through the Collective Labor Agreement for 2020 – 2022, stipulates in article 19 regarding working hours and rules for hours of rest or time periods for rest.

The results of this study indicate that PT Hexindo Adiperkasa Tbk Samarinda Branch has implemented the calculation of employee overtime pay in accordance with government regulations stipulated in the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP.102/MEN/VI/2004 concerning Overtime Working Time and Overtime Pay or by government regulations that are still valid in the month overtime work is carried out and payment of overtime wages.