Analisis Perhitungan Upah Kerja Lembur Pada PT Lestari Berkat Sejahtera
Abstract
This study aims to find out the Calculation of Employee Overtime Wages at PT Lestari Berkat Sejahtera in May 2024 and the formulation of the problem in this study is whether the calculation of overtime wages applied by PT Lestari Berkat sejahtera in accordance with the Decree of the Minister of Manpower and Transmigration the Republic of Indonesia No. 102/MEN/VI/2004. The results of the study concluded that based on the calculation of overtime wages between PT Lestari Berkat Sejahtera and government regulations, in this case the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. 102/MEN/VI/2004 there is a difference. PT Lestari Berkat sejahtera does not refer to the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep. 102/MEN/VI/2004 article 11 in determining the calculation of overtime wages, especially in the calculation of hourly overtime wages carried out on official holidays. The calculation determined by PT Lestari Berkat sejahtera is lower than the calculation set by the government which is used as a research analysis tool. Based on the analysis and calculation of overtime wages, the hypothesis proposed is acceptable. The hypothesis proposed by the researcher is that the calculation of overtime wages for employees at PT Lestari Berkat sejahtera is not in accordance with the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. 102/MEN/VI/2004.
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DOI: https://doi.org/10.31293/jma.v14i2.9441
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