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K E R U G I A N B I A Y A Y A N G D I T A N G G U N G F A K U L T A S E K O N O M I I I N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G A K I B A T
K E M A N G K I R A N K A R Y A W A N
S K R I P S I
Untuk memenuhi Mtah satu prasyarat Memperoleh gelar Sarjana Ekonomi
O L E H : NAM V : P . E M E L V A N T O M M : 21 97 292 M R M ; 970932202294
U N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G F A M T T A S E K O N O M I
200.1
Fakultas Ekonomi Universitas Muhammadiyah
Palembang
I AN DA P E N G E S A H A N S K R I P S I
l U D U I y K E R U G I A N B I A Y A Y A N ( ; D I T A N G G U N G F A K U U I AS E K O N O M I U N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G A K I B A T K E M A N G K I R A N K A R Y A W A N
Nama
NIM
N I R M
Fakultas
Jurusan
Mata Kuliah Pokok
B E N I E L Y A N T O
21 97 292
97093220294
Ekonomi
Manajemen
Manajemen Kcuaiigan
Diterima dan disyahkan^ ; , ^p-Pada tanggal
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(Abdul Basyith, SE.M.Si )
Mengetahui: Dekan U.b. Ketua Jurusan Manajemen
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U C A P A N T E R I M A K A S I H
A s s a l a m u a l a i k u m W r W T )
S e g a l a p u j i d a n s y u k u r P e n u l i s p a n j a t k a n k c h a d i r a t A H a h S W T y a n g t e i a h
m e l i m p a h k a n r a h m a t - N y a , s e h i n g g a P e n u l i s d a p a t m e n y e l e s a i k a n p e n u l i s a n s k r i p s i
i n i . D e n g a n s e g a l a k e r e n d a h a n h a l t p a d a k c s e m p a t a n i n i P e n u l i s t n e n y a m p a i k a n
u c a p a n t e r i m a k a s i h y a n g s e b e s a r - b c s a r n y a k e p a d a A y a h d a n B u n d a l e r c i n t a y a n g
t e l a h m e m b e r i k a n d o r o n g a n d a n d o ' a b a i k s c c a r a m o r i l m a u p u n m a t e r i l s e j a k a w a l
p e n d i d i k a n s e h i n g g a s e l e s a i s k r i p s i i n i .
P e n u i i s j u g a i n g m m e n y a m p a i k a n u c a p a n t e r i m a k a s i h k e p a d a s e m u a p i h a k
y a n g t e l a h m e m b a n l u d a l a m p e n y e l e s a i a n s k r i p s i i n i , y a i t u k e p a d a :
1 . B a p a k [ ) r s I I . M a r s h a a l N O . S I I S e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i v a h
P a l e m b a n g .
2 . B a p a k A b d u l B a s y i t h S T . M S i S e l a k u D e k a n T a k u l t a s E i k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h i ^ a l e m b a n g s e k a l i g u s s e l a k u p e m b i m b i n g d a l a m p e n u l i s a n
s k r i p s i i n i
3 . B a p a k O m a r H e n d r o S T . M S i . S e l a k u R e t u a J u r u s a n V l a n a j e m e n I ' a k u l t a s
E k o n o m i t J n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
I V
4 . B a p a k d a n I b u d o s e n s e r t a s t a f k a r y a w a n F a k u l t a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g . T c n m a k a s i h a t a s b a n t u a n d a n b i m b i n g a n n y a d a l a m
p e n y e l e s a i a n p e n u l i s a n s k r i p s i i n i .
5 . K a k a k - k a k a k k u , e m a h , y a h , e c n , e r w a n , s e r t a k e p o n a k a n - k e p o n a k a n k u t e r s a y a n g .
T e n m a k a s i h a t a s d o ' a , b a n t u a n s e r t a d o r o n g a n n y a s e l a m a i n i .
6 . T e r i m a k a s i h b u a t k ' B a s y i t h , k ' A b i d , k " Y u d h a , k ' J o e t a d a , k ' M i m i n , k ' I p u n k ,
y a n g t c l a h b a n y a k m e m b e n k a n d o r o n g a n , b i m b i n g a n , d o ' a k e p a d a P e n u l i s
s e h i n g g a P e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i i n i d e n g a n b a i k .
7 . T e r i m a k a s i h j u g a k e p a d a s e l u r u h a n g g o t a F O R M A P S S E L y a n g a k u b a n g g a k a n .
8 . T e r i m a k a s i h j u g a b u a t s a h a b a t k u A z i s , C e n k a , U s u f , Y u s , O n c e , J u n e t S E , y a n g
t e l a h b a n y a k m e m b e r i k a n b a n t u a n , d o r o n g a n s e r t a k c b e r s a m a a n s e l a m a
p e n d i d i k a n h i n g g a s e l e s a i n y a s k r i p s i i n i .
9 . " A D E C o m p u t e r ( A g u s ^ l i n , A p n t H n ) T e r i m a k a s i h a t a s b a n t u a n n y a y a n g
t a k k e n a l w a k t u d a l a m p e n g e t i k a n h i n g g a s e l e s a i n y a s k r i p s i i n i .
1 0 . S a h a b a t - s a h a b a t s e p e r j u a n g a n D i k a , Z u i m a n , K i k i , . S e r t a s e l u r u h r e k a n - r e k a n
m a h a s i s w a d a n s a h a b a t l a i n n y a k h u s u s n y a A n g k a t a n 9 7 ' y a n g t i d a k d a p a t P e n u l i s
s e b u t k a n s a t u p e r s a t u . S e m o g a p e r s a h a b a t a n k i t a a b a d i .
1 1 . I ' e r i m a k a s i h j u g a b u a t a d i k - a d i k k u d i i e m b a g a k e m a h a s i s w a a n y a n g s e n a n t i a s a
m e n d u k u n g d a n m e m b e r i k a n d o r o n g a n d a l a m p e n y e l e s a i a n s k n p s i i n i .
D e m i k i a n l a h u c a p a n t e n m a k a s i h i n i s e m o g a A l l a h S W T m e m b e r i k a n b a l a s a n
y a n g s e t i m p a l a t a s s e g a l a k e b a i k a n y a n g t e l a h d i b e r i k a n k e p a d a p e n u l i s s e l a m a i n i .
H a r a p a n p e n u l i s s e m o g a s k r i p s i i n i d a p a t b e r m a n f a a t s e r t a b e r g u n a b a g i k i t a s e m u a
V
d a n s e m o g a A l l a h S W T s e l a l u m e l i m p a h k a n t a u f i k d a n h i d a y a h - N y a k e p a d a k i t a
s e m u a . A m i n y a r o b b a i a l a m i n .
P a l e m b a n g , F e b r u a r i 2 0 0 3
P e n u l i s
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H A L A M A N J U D I J L »
H A L A M A N P K N G L S A H A N i i
H A L A M A N M O T T O DAN P K R S E M B A H A N i i i
H A L A M A N UCAPAN T E R I M A K A S I H i v
D A F T A R I S I v i i
A B S T R A K X
BAB I P E N D A H L L I AN
A . I . a t a r B d a k a n g M a s a l a h I
B . P c r u m u s a n M a s a l a h 4
C . T u j u a n P e n e i i t i a n 4
D . M a n f a a t P e n e i i t i a n 4
E . M e t o d e P e n e i i t i a n 5
BAB I I TIN.IAl iAN K E P L S T A K A A N
A . P c n g e i t i a n K e m a n g k i r a n 9
B . K e p u a s a n K e r j a d a n K o m i t m e n O r g a n i s a s i 1 0
C . k e m a n g k i r a n y a n g k c g a l 1 9
D . K e m a n g k i r a n y a n g t i d a k l . c g a i 2 0
E . k e r u g i a n B i a y a 2 2
vii
BAB H I DATA
A . S e j a r a h S i n g k a t F a k u l t a s H k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g 2 5
B . O r g a n i s a s i F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h
P a l e m b a n g 2 7
C . A b s e n s i , ( i a j i K a i y a w a n d a n H o n o r a r i u m ( T r a n s t x j r t ,
I n l e n s i F , U a n g M a k a n ) K a r v ' a w a n F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g 2 3
BAB IV A N A I ISIS
A . H a r i k e r j a E f e k t i f y a n g d i r e n c a n a k a n 3 8
B . M e n g h i t u n g J a m K e r j a E f e k t i y a n g d i r e n c a n a k a n 3 9
C . M e n g h i t u n g J a m M a n g k i r 4 0
D . M e n g h i t u n g U p a l i ' g a j i r a t a - r a t a t e r t i m b a n g p e r j a m
P e r k a r y a w a n 4 1
E . M e n g h i t u n g T u n j a n g a n R a t a - r a t a t e r t i m b a n g p e r j a m
P e r k a i y a v v a n 4 2
F . K e r u g i a n R a t a - r a t a k e m a n g k i r a n p e r j a m p e r k a r y a w a n 4 2
G . K e r u g i a n K c m a n g k i r a n t o t a l 4 3
viii
BAB V K K S I M P M . A N DAN SARAN
A . K c s i m p L i i a n 5 7 B . S a r a n 5 8
K E P l i S I A K A A N
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P e n e i i t i a n y a n g d i i a k u k a n i n i b e r j u d u l Kerugian Biaya Yang Ditanggung Fakultas Fkonomi Universitas Muhammadiyah Palembang Akibat Kemangkiran Karyawan. D a s a r p o m i i i h a n j u d u l t e r s e b u t d i d a s a r k a n p a d a p e r m a s a l a h a n b c s a r n y a k e r u g i a n b i a y a y a n g d i t a n g g u n g F a k u l t a s l i k o n o m i u n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g A k i b a t K e m a n g l : i r a n K a r y a w a n . A d a p u n t u j u a n d i l a k u k a n n y a p e n e i i t i a n i m y a i t u u n t u k m e n g e t a h u i k e r u g i a n b i a y a y a n g d i t a n g g u n g F a k u l t a s i i k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g a k i b a l k e m a n g k i r a n k a r v a w a n . U n t u k m e n j a w a b p e r m a s a l a h a n d i d a l a m p e n e i i t i a n i n i m e t o d e y a n g d i g u n a k a n d a l a m p e n e i i t i a n i n i a d a l a h m e t o d e k u a n t i t a t i f . D a r i h a s i l a n a i i s i s y a n g d i i a k u k a n d a p a t d i s i m p u l k a n s e b a g a i b e r i k u t : p c r t a m a . k c m a n g k i r a n t c r b e s a r d i i a k u k a n o l e h b a g i a n B ! U / I . A B ' M A I . A M y a i t u s e b e s a r 1 7 . 8 4 k e d u a , k e r u g i a n b i a y a y a n g t e r b c s a r j u g a p a d a b a g i a n B H J / L A B / M A L A M y a i t u s e b e s a r R p . 7 6 6 . 8 3 1 , 0 4 k e r u g i a n t o t a l y a i t u R p . 4 . 2 9 6 . 7 5 4 , 3 6 k e t i g a , t i n g k a t k e m a n g k i r a n y a n g t e r j a d i p a d a F a k u l t a s E k o n o m i m a s i h c u k u p b e s a r s e h i n g g a k e r u g i a n y a n g t e r j a d i c u k u p b e s a r y a i t u 2 , 4 9 %. D a r i k e s i m p u l a n l e r s e b u t d a p a t d i r e k o m e n d a s i k a n b a h w a k e m a n g k i r a n y a n g t e r j a d i p e r l u d i r c n d a h k a n l a g i u n t u k i t u p e r l u a d a n y a p c m b c n a h a n - p e m b e n a h a n l e b i h l a n j u t t e r h a d a p a b s e n s i k a r y a w a n d i F a k u l t a s l i k o n o m i U n i v e r s i t a s M u h a m m a d i v a h P a l e m b a n g .
D a l a m p e n e i i t i a n i n i , p e n e l i i i i n e n g g u n a k a n s a m p e i s e b a n y a k 3 9 o r a n g k a r v a w a n F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g y a n g t e r b a g i d a l a m b c b e r a p a b a g i a n .
X
BAB I
P E N D A I U I L U A N
1. Latar Belakang Masalah
R e f o r m a s i y a n g t e r j a d i d i I n d o n e s i a b a n y a k m e m m b u i k a n d a m p a k p a d a
p e r k e m b a n g a n b a n g s a I n d o n e s i a , b a i k d a m p a k p o s i t i f m a u p u n d a m p a k n e g a t i f ,
t c r u t a m a p a d a i n s t a n s i - i n s t a n s i p e m e r i n t a h d i m a n a k a r y a w a n y a n g a d a t e r k a d a n g
s e m a u n y a u n t u k m a s u k k a n t o r d i k a r e n a k a n b e l u m a d a n y a s a n k s i y a n g m e n g i k a t
u n t u k t i d a k m a s u k k a n t o r
H a l i n i j u g a t e r j a d i p a d a P e r g u r u a n T i n g g i d i m a n a P e r g u r u a n T i n g g i
m c r u p a k a n I c m b a g a j a s a p c n c c t a k s u m b e r d a y a m a n u s i a ( S D M ) p o t e n s i y a n g
c a k a p , y a n g d i p e r i u k a n d a l a m m e n g h a d a p i e r a g l o b a l i s a s i , d i s a m p i n g p e r l u
p e n g e m b a n g a n s e c a r a H s i k y a n g m e m a d a i m a k a u n t u k m a m p u u n t u k m e n g h a s i i k a n
k a d e r - k a d e r S D M y a n g h a n d a l s u d a h s e l a y a k n y a b i l a i n v e s t a s i u t a m a n y a d i b i d a n g
p e n g e m b a n g a n S D M , s c p e r t i m e n g u p a y a k a n k a r y a w a n p r o r e s i o n a l y a n g m c m a h a m i
b e n a r a k a n t u g a s d a n p c r a n a n n y a .
S e b u a h P e r g u r u a n T i n g g i s e b a r u d n y a m e m p u n y a i k c u n g g u l a n b e r s a i n g d a n
k e u n g g u l a n s t r a t e g i k a g a r t e t a p s u s v i v e d a l a m m e n g h a d a p i e r a g l o b a l . D a l a m h a l i n i
y a n g d i p e r l u k a n I c b i h d a r i b i r o k r a t y a n g c a k a p m e n j a l a n k a n t u g a s s e s u a i p r o s c d u r ,
m e l a i n k a n p a r a m a n a j e r y a n g m e m p u n y a i i n t e g t i t a s d a n k o m i t m e n y a n g t i n g g i
dibidang k e i l m u a n y a n g d i h a r a p k a n c u k u p d a l a m m e n e t a p k a n d a n m c n e r a p k a n
s t r a t e g ! y a n g b a i k d a n t e p a t . D i s a m p i n g i t u j u g a d i p e r i u k a n p a r a p a k a r p e n e i i t i a n
y a n g m a m p u m e m b u a h k a n h a s i l r i s e t y a n g b e r k u a l i t a s . H a l t e r s e b u t d a p a t t e r c a p a i
i n a n a k a l a p a r a p e n g e i o l a y a n g p r o f e s i o n a i , k a r y a w a n t i d a k p e r l u l a g i m e m i k i r k a n
k e b u t u h a n p r i m c r n y a y a n g b e r u p a s a n d a n g , p a n g a n d a n p a p a n ( d a l a m a r t i a n r e l a t i t
t e r c u k u p i ) s e r t a a d a n y a s i l u a s i y a n g k o n d u s i p y a n g m e n u n j a n g k i n e r j a n y a .
D a l a m e r a k o m p e t i t i p i n i p e r g u r u a n t i n g g i M u h a m m a d i y a h d i t u n t u t u n t u k
m a m p u m e n j a b a r k a n v i s i d a n m i s i n y a k e d a l a m s t r a t e g i d a n p r o g r a m - p r o g r a m y a n g
d i l c t a p k a n s e r t a d a p a l m c n g i m b a n g i b c r b a g a i k c p e n t i n g a n l e r k a i t , d i a n l a r a n y a
k e p e n t i n g a n e x t e r n a l d a n i n t e r n a l , k e p e n t i n g a n j a n g k a p a n j a n g , j a n g k a p e n d e k s e r t a
k e p e n t i n g a n i n s t i t u s i , p e n g e i o l a , k a r y a w a n , d o s e n , m a h a s i s w a d a n i i n g k u n g a n n y a .
A p a l a g i p e r g u r u a n t i n g g i M u h a m m a d i y a h m e r u p a k a n s a l a i i s a t u a m a i u s a h a
p e r s y a r i k a l a n M u h a m m a d i y a h y a n g b c r t u j u a n m e n g h a s i i k a n s a r j a n a m u s l i m y a n g
b e r i m a n d a n b e r t a q w a , b e r a k h l a k m u l i a , y a n g m e m i l i k i k e m a m p u a n a k a d e m t d a n
a t a u p r o f e s i o n a i d a n b e r a m a l m c n u j u t e r w u j u d n y a m a s y a r a k a t u t a m a , a d i l d a n
m a k m u r y a n g d i r i d h o i A l l a h S W T , i * e r n v a t a a n t e r s e b u t d i j e l a s k a n d a l a m b u k u
p a n d u a n U M P ( 1 9 9 6 : 5 ) .
W a l a u p u n d e m i k i a n u n t u k t e r w u j u d n y a k a r y a w a n y a n g b e l u i - b e t u i
p r o f e s i o n a i s a n g a t l a h s u l i t s e b a b m a s i h a d a k a r y a w a n y a n g m e l a k u k a n s u a t u
k e s a l a h a n - k e s a l a h a n y a n g b e r a k i b a t p a t a l .
P a d a f a k u l t a s E k o n o m i U M P m a s i h t e r l i h a t k a r y a w a n y a n g m e l a k u k a n
k e s a l a h a n y a n g s e r i n g d i s e b u t d e n g a n k a m a n g k i r a n . B i l a k e m a n g k i r a n t e r s e b u t t e r j a d i
m a k a d a m p a k d a r i k e m a n g k i r a n i n i s a n g a t l a h l u a s , k i t a a m b i l c o n t o h b i d a n g
a d m i n i s t r a s i p a d a F a k u l t a s E k o n o m i U M P d i m a n a a d m i n i s t r a s i s a n g a t l a h m e m p u n y a i
p e r a n a n y a n g s a n g a t p e n t i n g d a l a m s u a t u p c r k u l i a h a n , k c l i k a k a r y a w a n a d m i n i s t r a s i
m e l a k u k a n m a n g k i r m a k a d a m p a k y a n g d i t i m b u i k a n a d a l a h t e r h a m b a t n y a
a d m i n i s t r a s i y a n g d i i a k u k a n . b i s a j a d i a d m i n i s t r a s i t e r s e b u t m c n y a n g k u t k e i u l u s a n
s e o r a n g m a h a s i s w a , k e t i k a a d m i n i s t r a s i t e r h a m b a t m a k a s e c a r a o t o m a t i s k e i u l u s a n
m a h a s i s w a t e r s e b u t m a u - t a k m a u m e s t i t e r h a m b a t p u l a , i t u s e m u a s u d a h m e n j a d i
k e r u g i a n y a n g d i a l a m i m a h a s i s w a t e r s e b u t , K e m a n g k i r a n s e p e r t i i n i d i s e b u t
k c m a n g k i r a n n o n f i n a n s i a l s c d a n g k a n k e m a n g k i r a n finansialnya a k a n b e r h u b u n g a n
d e n g a n m a s a l a h a n g k a a t a u p e r h i t u n g a n .
D i m a n a k e m a n g k i r a n k i t a h i t u n g d e n g a n a n g k a m a k a k e m a n g k i r a n l e r s e b u t
a k a n m e m p e l i h a t k a n , k e r u g i a n b i a y a y a n g d i d e r i l a a k i b a t k e m a n g k i r a n , m e m a n g
b i a y a y a n g d i k e l u a r k a n a k a n i c t a p s e p e r t i b i a s a t e t a p i k e t i k a k e m a n g k i r a n d i h i l u n g
m a k a a k a n s a n g a t b e s a r k e r u g i a n t e r s e b u t d i m a n a s e m e s t i n y a b i a y a s e b e s a r i t u t i d a k
d i k e l u a r k a n d e n g a n e u m a - c u m a t a n p a a d a n y a t i m b a l b a l i k .
J a d i d a p a t d i k a t a k a n b a h w a k e t i k a k e m a n g k i r a n t e r j a d i b a n v a k k e r u g i a n y a n g
d i d e r i l a d a n k e r u g i a n t e r s e b u t t i d a k s c m e s t m y a t e r j a d i k e t i k a s u a t u u n i v e r s i t a s t c l a h
m a m p u m e l a k u k a n p e n g e n d a i i a n t e r h a d a p k e m a n g k i r a n y a n g t e r j a d i t e r s e b u t .
M e n g e n a i k e m a n g k i r a n i m p a d a F a k u l t a s F k o n o m i U n i v e r s i t a s M u h a m m a d i y a h
P a l e m b a n g m u l a i m e l a k u k a n p e n g e n d a i i a n k e m a n g k i r a n w a l a u p u n k e m a n g k i r a n
y a n g d i i a k u k a n o i c h k a r y a w a n s a n g a t l a h k e e i l t e t a p i k e t i k a d i h i l u n g d e n g a n a n g k a
b u k a n t i d a k m u n g k i n k e m a n g k i r a n y a n g t e r j a d i p a d a F a k u l t a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g i n i t e r l i h a t b e g i t u b e s a r .
D a l a m h a l i n i p e n u l i s m c n e l i l i K e r u g i a n B i a y a y a n g d i t a n g g u n g F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g a k i b a t K e m a n g k i r a n K a r y a w a n .
2. Perumusan Masalah
B e r t o l a k d a r i l a t a r b e l a k a n g m a s a l a h y a n g a d a m a k a p e n u l i s d a l a m h a l i n i
m e n e l i t i m a s a l a h I k - r a p a b e s a r n y a k e r u g i a n b i a y a y a n g d i t a n g g u n g F a k u l t a s I X o n o m i
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g a k i b a t k e m a n g k i r a n k a r y a w a n ?
3. Tujuan Penciitian
T u j u a n d a n p e n e i i t i a n i n i a d a l a h u n t u k m e n g e t a h u i b e s a r n y a b i a y a y a n g
d i t a n g g u n g F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g a k i b a t
k e m a n g k i r a n k a r y a w a n .
4. Manfaat Penciitian
a . B a g i A l m a i n a t c r
S e b a g a i a c u a n u n t u k m e n g e n d a l i k a n k e m a n g k i r a n y a n g t e r j a d i p a d a F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h i * a ! e m b a n g .
b . B a g i P e n u l i s
S e b a g a i t u g a s a k h i r d a l a m p e n y e l e s a i a n k c s a r j a n a a n
c . B a g i p e n g e m b a n g a n k e i l m u a n
S e b a g a i r e i e r e n s i p a d a m a s a y a n g a k a n d a t a n g d a l a m b i d a n g y a n g s a m a
Metode Penelitaian
a. Unit Penciitian
P a d a p e n e i i t i a n i n i y a n g m e n j a d i o b j e k p e n c i i t i a n a d a l a h k a r y a w a n
a d m i n i s t r a l t f y a n g a d a p a d a F a k u l t a s H k o n o m i U n i v e r s i t a s M u h a m m a d i y a h
P a l e m b a n g j a l a n A . Y a m 1 3 U l u P a l e m b a n g .
b. Operasionalisasi Variabel
J a b a t a n a d a i a h s u a t u k e d u d u k a n s t r u k t u r a l p a d a F a k u l t a s E k o n o m i
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
K a r v ' a w a n a d a l a h p e g a w a i y a n g a d a p a d a F a k u i t r a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g b a i k y a n g t e t a p m a u p u n y a n g t i d a k t e t a p .
K a i y a w a n d i s i n i a d a l a h p e g a w a i a d m i n i s t r a l i f y a n g a d a p a d a F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
K e m a n g k i r a n a d a l a h k e t i d a k h a d i r k a r y a w a n d i k a n t o r p a d a h a r i k e r j a ( p a d a
h a r i s e n i n s / d s a b t u )
K e m a n g k i r a n k a r e n a j a b a t a n a d a l a h k e t i d a k h a d i r a n k a r s ' a w a n d i k a n t o r p a d a
h a r i k e r j a y a n g d i i a k u k a n o l e h k a r y a w a n y a n g m e m i l i k i k e d u d u k a n s t r u k l u r a l
p a d a F a k u l t a s l - ' k o n m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
K e m a n g k i r a n d e n g a n i / . i n a d a l a h k e t i d a k h a d i r a n k a r y a w a n d i k a n t o r k a r e n a
s a k i t , t u g a s , c u t i , i z i n p a d a h a r i k e r j a .
k c m a n g k i r a n t a n p a i z i n d i b a g i 2 y a i t u :
1 ) . K e t i d a k h a d i r a n k a r y a w a n d i k a n t o r k a r e n a a l p a
2 ) . K e t e r l a m b a t a n k a r > ' a w a n d a t a n g d a n k e c e p a l a n p u l a n g d a r i w a k t u k e r j a
6
y a n g d i t e t a p k a n p a d a j a m k e r j a :
- J a m k e r j a p a g i y a i t u p a d a j a m 0 7 . 3 0 s / d 1 6 . 0 0 W I B
- J a m k e r j a s o r e y a i t u p a d a j a m 1 6 . 0 0 s / d 2 1 . 0 0 W I B
c. Data yang digunakan
1 ) . D a t a P r i m e r
D a t a y a n g d i p e r o l e h l a n g s u n g d a n s u m b e m y a ( P . J o k e S u b a g y o , 1 9 8 8 : 5 5 )
v a i t u d a t a d a t a s c p e r t i : d a f t a r a b s e n s i k c h a d i r a n k a r y a w a n a d m i n i s t r a t i f
F a k u l t a s H k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g d a n h a s i l
p e r h i t u n g a n a n t a r a a b s e n s i d a n g a j i k a r y a w a n d a r i t a h u n J u n i 2 0 0 2 - A p r i l
2 0 0 3 .
2 ) . D a t a S e k u n d e r
A d a i a h d a t a v a n g d i p e r o l e h d a n l i t e r a l u r - l i t e r a t u r y a n g a d a h u b u n g a n n y a
d e n g a n p e r m a s a l a h a n y a n g d i b a h a s ( P . J o k o S u b a g y o , 1 9 8 8 : 5 6 ) y a i t u d a t a
k e m a n g k i r a n ( k e m a n g k i r a n d e n g a n i z i n , k e m a n g k i r a n t a n p a i z i n , d a n
k e t e r l a m b a t a n d a t a n g , d a n k c e e p a t a n p u l a n g ) .
d- M e t o d e pengumpulan data
1 ) . O b s e r v a s i a d a l a h d e n g a n e a r a m e l a k u k a n p e n g a m a t a n , p e n e a t a t a n s e c a r a
c e r m a t d a n s i s t e m a t i s .
2 ) . W a w a n c a r a a d a l a h m e r u p a k a n m e t o d e p e n g u m p u l a n d a t a d e n g a n c a r a
b e r t a n y a l a n g s u n g d e n g a n r e s p o n d e n u n t u k m e m b e r i k a n d a t a d a n
k e t e r a n g a n y a n g d i b u t u h k a n .
e. Metode anaiisis
H E , - H E - X C + N H E + H L N
JEj = Y ^ K x ^ H E x J a m K e r j a
J M = ^ . / / • ; , , - J H d r
% J E J E j - x l O O %
R M , = R M , \ ^ J M „
d i m a n a :
I - T E d - H a r i k e r j a e f e k t i f d i r e n c a n a k a n .
H E ^ H a r i k e r j a e f e k t i f
C ~ C u t i y a n g d i p e r k e n a n k a n
N H E = N i l a i h a r i k e r j a e f e k t i f
H L N =^ H a r i l i b u r n a s i o n a l y a n g t i d a k h a n m i n g g u
J H d r = J a m H a d i r K a r y a w a n
J E d g ^ J a m k e r j a e f e k t i f d i r e n c a n a k a n p e r g o l o n g a n
K g K a r y a w a n a d m i n i s t r a t i f p e r g o l o n g a n
J M g J a m m a n g k i r p e r g o l o n g a n
J M t J a m m a n g k i r t o t a l
J E ^ J a m k e r j a e f e k t i f
J E d = J a m k e r j a c t e k t i f d i r c n c a n a k a n
J M J a m m a n g k i r
f M - T i n g k a t m a n g k i r
J M g - J a m m a n g k i r p e r g o l o n g a n
U R t = U p a h r a t a - r a t a t e r t i m b a n g
U R g U p a h r a t a - r a t a p e r g o l o n g a n
R M j K e r u g i a n k e m a n g k i r a n p e r j a m
R M t - K e r u g i a n k e m a n g k i r a n T o t a l
BAB 11
I I N J A l AN K F P U S T A K A A N
A. Pengcrtian Kemangkiran
P e n g e r t i a n k c m a n g k i r a n m e n u r u t M . H S e t i a d i W i j a y a ( 2 0 0 0 : 1 4 )
K e m a n g k i r a n a d a l a h t i d a k h a d i r n y a k a r y a w a n p a d a t e m p a t k e r j a , p a d a j a m - j a m
k e r j a e f e k t i f y a n g d i r e n c a n a k a n o r g a n i s a s i t e r s e b u t . k e m a n g k i r a n d a p a t d i b a g i
m e n j a d i :
1 . K e m a n g k i r a n y a n g l e g a l a t a u k e m a n g k i r a n y a n g d i m a a t k a n ( t i x c u s a b l e
A b s e n t e e i s m e )
2 . K e m a n g k i r a n y a n g t i d a k l e g a l a t a u k e m a n g k i r a n y a n g t i d a k d n n a a t k a n
( i n c u s a b l e a b s e n t e e i s m e )
k e d u a j e n i s k e m a n g k i r a n i n i t i d a k d a p a t d i k e n d a l i k a n d e n g a n c a r a y a n g
s a m a . d e n g a n k a t a l a i n b a h w a k e m a n g k i r a n i n i m e m p u n y a i k o n s e k u e n s i y a n g
b e r b e d a s e b a b a d a k c m a n g k i r a n v a n g d a p a t d i m a a f k a n d a n a d a p u l a k c m a n g k i r a n
y a n g t i d a k d a p a l d i m a a i k a n . J i k a k e d u a k e m a n g k i r a n i n i d i h u b u n g k a n d e n m g a n
b i a y a m a k a s u d a h j c l a s k e m a n g k i r a n i m m e n i m b u l k a n k e r u g i a n k a r e n a s e g a l a
b c n t u k k e m a n g k i r a n a k a n m e r u g i k a n .
D a n b c r b a g a i p e n e i i t i a n y a n g t e l a h d i i a k u k a n o i c h p a r a a h l i s e r t a
p e n g a l a m a n b a n y a k o r g a n i s a s i t e r l i h a t b a h w a t e r d a p a t k o r e l a s i k u a t a n t a r a
k e p u a s a n k e r j a d e n g a n t i n g k a t k e m a n g k i r a n ( P r o f . D r . S o n d a n g P . S i a g i a n M . P . A )
a r t i n y a t e i a h t e r b u k l i b a h w a k a r y a w a n y a n g t i n g g i t i n g k a t k e p u a s a n k e r j a n y a
9
1 0
a k a n r e n d a h t i n g k a t k c m a n g k i r a n n y a , s e b a i i k n y a k a r y a w a n y a n g r e n d a h t i n g k a t
k e p u a s a n n y a a k a n t i n g g i t i n g k a t k e m a n g k i r a n n y a d a f a m p r a k t e k k o r e l a s i i n i
b c r a r t i b a h w a s e o r a n g k a i y a w a n y a n g p u a s a k a n h a d i r d i t e m p a t t u g a s k c c u a l i a d a
a l a s a n y a n g b e n a r b e n a r k u a t s e h i n g g a i a m e l a k u k a n k e m a n g k i r a n s e b a i i k n y a
k a r y a w a n y a n g t i d a k a t a u k u r a n g p u a s a k a n m e n g g u n a k a n b e r b a g a i a l a s a n u n t u k
t i d a k m a s u k k e r j a . d e n g a n d e m t k i a n s a l a h s a t u c a r a y a n g p a l i n g e f e k t i f
m e n g u r a n g i t i n g k a t k e m a n g k i r a n k a r y a w a n a d a l a h d e n g a n c a r a m c n i n g k a t k a n
k e p u a s a n k e r j a ( P r o f D r . S o n d a n g P S i a g i a n M . P . A )
B. Kepuasan Kerja dan Komitmen Organisasi
P a d a p i k i r a n y a n g p a l i n g m e n d a s a r , k e p u a s a n k e r j a a d a l a h c m o s i y a n g
p o s i t i f d a r i m e n g e v a i u a s i p e n g a l a m a n k e r j a seseorang. K e p u a s a n k e r j a m u n c u !
s a a t h a r a p a n - h a r a p a n m i t i d a k t e r p e n u h i . S e b a g a i c o n t o h , j i k a s e o r a n g t e n a g a
k e r j a m e n g h a r a p k a n k o n d i s i k e r j a y a n g a m a n d a n b e r s i h , m a k a t e n a g a k e r j a
m u n g k i n b i s a m e n j a d i t i d a k p u a s j i k a t e m p a t k e r j a t i d a k a m a n d a n k o t o r .
K e p u a s a n k e r j a m e m p u n y a i b a n y a k d i m e n s i . S e c a r a u m u r n t a h a p y a n g
d i a m a t i a d a l a h k e p u a s a n d a l a m p e k e r j a a n t t u s e n d i r i , g a j i , p e n g a k u a n , h u b u n g a n
a n t a r a s u p e r v i s o r d e n g a n t e n a g a k e r j a , d a n k c s e m p a t a n u n t u k m a j u . S c t i a p
d i m e n s i m e n g h a s i i k a n p e r a s a a n p u a s s e c a r a k e s e l u r u h a n d e n g a n p e k e r j a a n i t u
s e n d i r i , n a m u n p e k e r j a a n j u g a m e m p u n y a i d e m c n s i y a n g b e r b e d a b a g i o r a n g l a i n .
P a d a s u a t u n e g a r a j u m i a h o r a n g y a n g t i d a k p u a s a k a n p e k e r j a a n n y a
b e r v a n a s i d e n g a n t i n g k a t p e n g a n g g u r a n . T i n g k a t p e n g a n g g u r a n y a n g t i n g g i
[ 1
b i a s a n y a b a n y a k t e n a g a k c r j a y a n g t i d a k p u a s k a r e n a l e b i h s u l i t u n t u k b e r g a n t i
p e k e r j a a n d a n o r a n g t e t a p p a d a p e k e r j a a n n y a s e k a l i p u n m e r e k a t i d a k
m e n y u k a i n y a . T e n a g a k c r j a y a n g p u a s a k a n p e k e r j a a n n y a b e r j u m l a h 6 0 8 5 %
d a r i k e s e l u r u h a n . J u m l a h i n i s e r u p a d e n g a n d i e r o p a p a d a s a a t m e n a n y a k a n t e n a g a
k e r j a t e n t a n g k c p u a s a n k e r j a n y a . M a n a j e r s e c a r a p e r s c o r a n g a n s e p e r t i n y a
m e m p u n y a i p e n g a r u h y a n g l e b i h b e s a r t e r h a d a p k e p u a s a n t e n a g a k e r j a
d i b a n d i n g k a n p e n g a r u h d a r i p c r u s a h a a n i t u s e n d i r i .
T i d a k a d a r u m u s s e d e r h a n a u n t u k m e m p e r k i r a k a n k e p u a s a n t e n a g a k e r j a .
L a g i p u l a , h u b u n g a n a n t a r p r o d u k t i v i t a s d e n g a n k e p u a s a n k c r j a t i d a k j e l a s
s e l u r u h n y a . F a k t o r k n t i s n y a a d a i a h a p a y a n g d i h a r a p k a n t e n a g a k e r j a d a r i
p e k e r j a a n n y a d a n a p a y a a n g m e r e k a t e r i m a s e b a g a i p e n g h a r g a a n d a r i p e k e r j a a n
m e r e k a . M e s k i p u n k e p u a s a n k e r j a i t u s e n d i r i m e n a r i k d a n p e n t i n g , h a l y a n g p a l i n g
m e n d a s a r a d a l a h p e n g a r u h k e p u a s a n k e r j a t e r h a d a p k o m i t m e n o r g a n i s a s i y a n g
a k a n m e m p e n g a r u h i p r o d u k t i v i t a s . k u a l i t a s . d a n p e l a y a n a n .
J i k a p a r a t e n a g a k e r j a b c r k o m i t m e n p a d a o r g a n i s a s i , m e r e k a m u n g k i n
l e b i h p r o d u k t i t ' . K o m i t m e n o r g a n i s a s i o n a l a d a l a h t i n g k a t k e p c r c a y a a n d a n
p e n c r i m a a n t e n a g a k e r j a t e r h a d a p t u j u a n o r g a n i s a s i d a n m e m p u n y a i k e i n g i n a n
u n t u k t e t a p a d a d i d a l a m o r g a n i s a s i t e r s e b u t . p e n e i i t i a n m e n y a t a k a n b a h w a
k e p u a s a n k c r j a d a n k o m i t m e n o r g a n i s a s i o n a l c c n d c r u n g m c m p c n g a r u h i s a t u s a m a
l a i n . A p a y a n g d i s a r a n k a n d a r i p e n e m u a n m i a d a l a h o r a n g - o r a n g y a n g r e i a t i f
p u a s d e n g a n p e k e r j a a n n y a a k a n l e b i h b e r k o m i t m e n p a d a o r g a n i s a s i d a n o r a m n g -
1 2
o r a n g y a n g b e r k o m i t m e n t e r h a d a p o r g a n i s a s i l e b i h m u n g k i n u n t u k m e n d a p a t k a n
k e p u a s a n y a n g l e b i h b e s a r .
K o m i t m e n o r g a n i s a s i o n a l m e m b e r i t i t i k b e r a t s e c a r a k h u s u s p a d a
k e k o n t i n u a n f a k t o r k o m i t m e n y a n g m e n y a r a n k a n k e p u l u s a n t e r s e b u t u n t u k l e t a p
a t a u m e n i n g g a i k a n o r g a n i s a a s i y a n g p a d a a k h i m y a t e r g a m b a r d a l a m s t a t i s t i k
k e t i d a k h a d i r a n d a n m a s u k k e l u a r t e n a g a k e r j a s e o r a n g y a n g t i d a k p u a s a k a n
p e k e r j a a n n v a a t a u y a n g k u r a n g b c r k o m i t m e n p a d a o r g a n i s a s i a k a n t e r l i h a t
m e n a r i k d i r i d a r i o r g a n i s a s i b a i k m e l a l u i k e t i d a k h a d i r a n a t a u m a s u k k e l u a r .
1 . K e t i d a k h a d i r a n
a . K e t i d a k h a d i r a n
K e t i d a k h a d i r a n a d a l a h m a h a l , s e p e r t i y a n g d i p e r k i r a k a n b a h w a k e t i d a k
h a d i r a n p a d a s u a t u n e g a r a m c n g a k i b a l k a n b i a y a S 5 0 5 p e r t e n a g a k e r j a
s e t i a p t a h u n . N a m u n b i l a s e o r a n g m a n a j e r m e m b u t u h k a n 1 2 o r a n g d a l a m
s u a t u u n i t u n t u k m e n y e l e s a i k a n p e k e r j a a n , d a n 4 d a r i 1 2 o r a n g s c r i n g t i d a k
h a d i r , m a k a p e k e r j a a n l e r s e b u t m u n g k i n b i s a t i d a k s e l e s a i , a t a u p e r l u
t a m b a h a n t e n a g a k e r j a . d i A m e r i k a , a n g k a k e t i d a k h a d i m s c l i a p t a h u n
s e b e s a r 7 , 2 h a r i u n t u k s e o r a n g t e n a g a k e r j a .
b . J e n i s - j e n i s K e t i d a k h a d i r a n
T i d a k h a d i r n y a t e n a g a k e r j a d a n p e k e r j a a n n y a d a p a t d i s e b a b k a n o l e h
b a n y a k a l a s a n a t a u f a k t o r . A l a s a n - a l a s a n a t a u f a k t o r - f a k l o r d a r i
k e t i d a k h a d i r a n y a n g t i d a k d i r e n c a n a k a n s e p e r t i m i s a l n y a p e n y a k i t p r i b a d i .
13
m a s a l a h k e l u a r g a , k e p e r l u a n p r i b a d i , s t r e s s , m c n l a l i t a s . J c l a s b a h w a
b e b e r a p a k e t i d a k h a n r a n t e r s e b u t t u d a k d a p a t d i h i n d a r i , o r a n g s a k i t d a n
m a s a l a h k e l u a r g a s c p e r t i a n a k s a k i t m c m u n g k i n k a n m e r e k a u n t u k t i d a k
m a s u k k e r j a . I n i b i a s a n y a d i m a s u k k a n s e b a g a i k e t i d a k h a d i r a n t a n p a
d i s e n g a j a m e s k i p u n d e m i k i a n , a d a b a n y a k k e t i d a k h a d i r a n y a n g d a p a t
d i h i n d a r i y a n g d i s e b u t k e t i d a k h a d i r a n y a n g d i s e n g a j a . d a l a m t e m p a t k e r j a
t c r d a p a t s e j u m l a h k e c i l o r a n g y a n g i k u t a m b i ! b a g i a n d a l a m t o t a l k e t i d a k
h a d i r a n
S a k i t , m e n i n g g a l n y a k e l u a r g a , d a n a l a s a n - a l a s a n p r i b a d i l a i n n y a
y a n g t i d a k d a p a t d i h i n d a r i d a n d a p a t d i m e n g e r l i m c m b u a t b a n y a k
p e r u s a h a a n y a n g m e m p u n y a i k e b i j a k a n c u t i s a k i t y a n g m e m p e r b o l c h k a n
t e n a g a k e r j a n v a m e n g a m b i l s e j u m l a h c u l i y a n g d i b a y a r s e t i a p t a h u n n y a .
A n g k a k e t i d a h a d i r a n c c n d e r u n g t i n g g i p a d a k a n t o r p e m e r m t a h . u t i l i t a s , d a n
p a b r i k . A n g k a i n i p a l i n g r e n d a h p a d a u s a h a r i t e l ( w h o l e s a l e ) , k a r e n a
i n d u s t r i i n i b a n y a k y a n g m e n g g u n a k a n t e n a g a k e r j a p a r u h w a k t u .
m e n g u k u r k e t i d a k h a d i r a n
p e n g a w a s a n a t a u j j e n g u r a n g a n j u m l a h k e t i d a h a d i r a n h a r u s d i m u l a i d a r a i
p e n g a w a s a n y a n g l e r u s - m e n e r u s d a r i s t a t i s t i k k e t i d a k h a d i r a n d a l a m s u a t u
u n i t k e r j a . p e n g a w a s a n y a n g d e m i k i a n m e m b a n t u m a n a j e r u n t u k
m e n g e t a h u i d e n g a n t e p a t t e n a g a k c r j a y a n g s c r i n g t i d a k h a d i r d a n
d e p a r l e m e n y a n g m e m p u n y a i j u m l a h k e t i d a k h a d i r a n y a n g b e r l e b i h a n .
b a n y a k m e t o d e u n t u k m e n g u k u r k e t i d a k h a d i r a n .
1 4
*
d . p e n g e n d a i i a n k e t i d a k h a d i r a n
m e n g e n d a l i k a n k e t i d a k h a d i r a n y a n g d i s e n g a j a a k a n l e b i h m u d a h j i k a
m a n a j e r m e n g c r t i p e n y c b a b n y a d e n g a n j c l a s . n a m u n d e m i k i a n , t e r d a p a t
b e r b a g a i m a c a m p e m i k i r a n u n t u k m e n g u r a n g i k e t i d a j h a d i r a n y a n g
d i s e n g a j a i n i . K e b i j a k a n o r g a n i s a s i t e n t a n g k e t i d a k h a d i r a n h a r u s d i n y a t a k a n
d e n g a n j e l a s p a d a b u k u p e g a n g a n t e n a g a k e r j a d a n d i t e k a n k a n l a g i o l e h
p a r a s u p e r v i s o r d a n m a n a j e r . k e b i j a k a n d a n p e r a t u r a n o r g a n i s a s i y a n g a k a n
m e n g a t u r k e t i d a k h a d i r a n m e n e n d a k a n k e e f e k t i f a n p e n g e n d a i i a n t e r s e b u t .
s t u d i m e n y a t a k a n b a h w a t i n g k a t k e t i d a k h a d i r a n i n i b e r e l a s i t i n g g i t e r h a d a p
k e b i j a k a n y a n g d i g u n a k a n u n t u k m e n g e n d a l i k a n k e t i d a k h a d i r a n i n i .
I ' e m i l i h a n p e n g e n d a i i a n k e t i d a k h a d i r a n i n i t e r d i r i d a n t i g a k a t e g o r i ;
1 ) . D i s i p l i n
2 ) . D u k u n g a n y a n g p o s i t i f
3 ) . K o m b i n a s i d a n k e d u a n y a
s e c a r a s i n g k a t l i h a l p a d a p e n j c i a s a n b e r i k u t ;
a ) . P e n d e k a t a n k e d i s i p l i n a n
B a n y a k p c m b c n a n p e k e r j a a n y a n g m e n g g u n a k a n p e n d e k a t a n
p e n d i s i p h n a n . o r a n g y a n g l i d a k h a d i r p e r t a m a k a l i a k a n m e n d a p a t k a n
t e g u r a n s e c a r a l i s a n , n a m u n u n t u k k e t i d a k h a d i r a n b e r i k u t n y a a k a n
m e n d a p a t k a n t e g u r a n t e r t u l i s , s k o r s i n g , d a n a k h i r n y a p e m e c a t a n .
15
b). D u k u n g a n y a n g p o s i t i f
D u k u n g a n y a n g p o s i t i f s e p e r t i m e m b e r i k a n u a n g t u n a i , p e n g a k u a n ,
l i b u r a n , a t a u p e n g h a r g a a n l a i n b a g i y a n g t e l a h m e m e n u h i s t a n d a r
d e n g a n m e n a w a r k a n p e n g h a r g a a n d a r i p e r l a k u a n b a i k i n i , m e m b e r i k a n
b o n u s k a r e n a j u m l a h k e t i d a k h a d i r a n k c c i l , d a n m c m b a y a r h a k c u l i s a k i t
y a n g t i d a k d i g u n a k a n a d a l a h m e t o d e - m e t o d e y a n g b a i k u n t u k
m e n g u r a n g i k e t i d a k h a d i r a n .
c } . P e n d e k a t a n k o m b i n a s i
P e n d e k a t a n i n i s c c a r a i d e a l m e m b e r i k a n p e n g h a r g a a n u n t u k t i n g k a h
l a k u d i h a r a p k a n b i s a m e m b e r i k a n h u k u m a n u n t u k t i n g k a h l a k u y a n g
t i d a k d i h a r a p k a n . s a l a h s a t u m e t o d e p e n g e n d a i i a n k e t i d a k h a d i r a n \ a n g
p e n t i n g a d a l a h d e n g a n m e n y e d i a k a n c a d a n g a n c u t i s a k i t b a g i t e n a g a
k e r j a u n t u k d i g u n a k a n s a m p a i t i n g k a t l e r t e n t u . s e k a l i t i n g k a t t e r s e b u t
s u d a h h a b i s , m a k a t e n a g a k e r j a a k a n m e n d a p a t k a n p e n g u r a n g a n
b a y a r a n j i k a m e r e k a t i d a k m e l a k u k a n p e k e r j a a n t a m b a h a n k e c u a l i j i k a
m e r e k a m e n d a p a t s a k i t b e r a t y a n g m e m b u t u h k a n p c r l i n d u n g a n a s u r a n s i
M e t o d e l a i n n y a d i k e n a l s e b a g a i k e b i j a k a n k e t i d a k h a d i r a n " n o f o u l T " . A l a s a n
u n t u k k e t i d a k h a d i r a n l i d a k m e n j a d i m a s a l a h n a m u n t e n a g a k e r j a h a r u s m e n g a t u r
w a k t u n v a s e n d i r i d a r i p a d a m a n a j e r y a n g m e b u a t k e p u t u s a n t e n t a n g
k e t i d a k h a d i r a n y a n g d i i z i n k a n d a n y a n g t i d a k d i i z i n k a n . s c k a l i k e t i d a k h a d i r a n i n
1 6
m e l c b i h i b a t a s n o r m a l , m a k a t i n d a k a d i s i p l i n e r t c r m a s u k p c m b e r h e n t i a n t e n a g a
k e r j a a k a n d i i a k u k a n .
B e b e r a p a p c r u s a h a a n t e l a h m e n a m b a h k e b i j a k a n u n t u k m e n y e d i a k a n
p r o g r a m i s t i r a h a l {jcda) y a n g d i b a y a r P T O ( p a i d l i m e O f f ) y a n g m e n g a t u r w a k t u
l u a n g , l i b u r a n d a n c u t i s a k i t b a g i s e t i a p t e n a g a k e r j a d i k o m b i n a s i k a n d e n g a n
C a t a l a n P T O a c c o u n t t e n a g a k e r j a m e n g a m b i ! j a t a h m e r e k a d a n a c c o u n t m a s i n g -
m a s i n g u n t u k k e p e r l u a n s a k i t , h a l - h a l p r i b a d i , a t a u l i b u r a n . j i k a t e n a g a k e r j a
t e l a h m e n g h a b i s k a n j a l a h n y a m a k a m e r e k a t i d a k a k a n d i b a y a r u n t u k c u t i
t a m b a h a n y a n g m e r a k a a m b i l . s p r o g r a m P T O i n i s e c a r a u m u r n t e i a h m e n g u r a n g
j u m l a h k e t i d a k h a d i r a n , s a t u h a n , n a m u n s e c a r a k e s e l u r u h a n , w a k t u y a n g
d i g u n a k a n u n t u k c u t i m e n i n g k a t k a r e n a p a r a t e n a g a k e r j a m e n g g u n a k a n s e m u a
j a l a h m e r e k a y a n g b e l u m d i a m b i l s e b a g a i l i b u r a n .
2 . M a s u k - k e l u a r
S e p e r t i h a l n y a k e t i d a k h a d i r a n , m a s u k - k e l u a r ( t u r n o v e r ) t e n a g a k e r j a
b e r h u b u n g a n d e n g a n k e t i d a k p u a s a n t e n a g a k e r j a . M a s u k - k c i u a r t e r j a d i p a d a
s a a t t e n a g a k e r j a m e n i n g g a i k a n o r g a n i s a s i d a n h a r u s d i g a n t i k a n . M a s u k -
k e l u a r y a n g t m g g i m e m m b u i k a n b i a y a y a n g t i n g g i , s a l a h s a l u n y a a d a l a h
p e n g a r u h t e r h a d a p p r o d u k t i v i t a s . s u a t u p e r u s a h a a n m e m i l i k i t i n g k a t m a s u k -
k e l u a r s a m p a i 1 2 0 % p e r t a h u n h a t i n i m e n y e b a b k a n b i a y a y a n g m e n i n g k a t
h m g g a s e b e s a r S I , 5 j u t a p e r t a h u n s e b a g a i a k i b a t d a r i p r o d u k t i v t t a s y a n g
h i l a n g , w a k t u p e l a t i h a n d a n p c m i l i h a n t e n a g a k e r j a b a r u y a n g b c r t a m b a h ,
h i l a n g n y a e f e s i e n s i k e r j a , d a n b i a y a t i d a k l a n g s u n g l a i n n y a . a k a n t e t a p i , b i a y a
1 7
b u k a n n y a s a t u s a l u n y a a i a s a n m a s u k k e l u a r i t u b e g i t u p e n t i n g , w a k t u
p e l a t i h a n y a n g p a n j a n g . j a d w a l y a n g l e r g a n g g u , t a m b a h a n w a k t u I c m b u r ,
k e s a l a h a n - k e s a l a h a n , d a n t i d a k m e m i l i k i t e n a g a k c r j a y a n g b c r w a w a s a n
a d a l a h c o n t o h c o n t o h t r u s t r a s i y a n g b e r h u b u n g a n d e n g a n m a s u k k e l u a r
y a n g t i n g g i . R a t a - r a t a t i n g k a t m a s u k - k e l u a r s e k i t a r 1 6 % p e r t a h u n u n t u k
s e m u a p e r u s a h a a n , s e k i t a r 2 1 ? o p e r t a h u n u n t u k d i p e r u s a h a a n k o m p u t e r .
P e r u s a h a a n k o m p u t e r m e m i l i k i r a t a - r a t a m a s u k - k e l u a r y a n g l e b i h t i n g g i
k a r e n a t e n a g a k e r j a n y a m e m i i i k i b a n y a k k c s e m p a t a n u n t u k b e r p i n d a h
p e k e r j a a n d a l a m i n d u s t r i y a n g s c d a n g p a n a s .
J e n i s j e n i s m a s u k - k e l u a r
M a s u k k e l u a r s c r i n g d i k l a s i b k a s i k a n s e b a g a i s u k a r c l a a t a u t i d a k s u k a r c l a .
M a s u k k e l u a r u d a k s u k a r e l a s e r i n g t e r j a d i p a d a s a a t t e n a g a k e r j a
d i b e r h e n l i k a n M a s u k k e l u a r s u k a r e l a t e r j a d i p a d a s a a t t e n a g a k e r j a
m e n i n g g a i k a n o r a g a n i s a s i a t a s p e r m i n t a a n s e n d i r i y a n g d i s e b a b k a n b e b e r a p a
f a k t o r . f a k t o r a l a s a n t c r m a s u k k u r a n g l a n t a n g a n , k c s e m p a t a n y a n g l e b i h b a i k
d a r i t e m p a t l a i n . g a j i . p e n g a w a s a n . l e t a k g e o g r a f t s d a n t e k a n a n t e n t u n y a l i d a k
s e m u a m a s k u k e l u a r n e g a t i f . K e h i l a n g a n b c b e r a p a t e n a g a k e r j a k a d a n g
m e m a n g d i i n g i n k a n , a p a l a g i j i k a t e n a g a k e r j a y a n g p e r g i a d a i a h k i n e r j a n y a
y a n g r e n d a h .
M e n g u k u r m a s u k k e l u a r
T i n g k a t m a s u k k e l u a r s u a t u o r g a n i s a s i d a p a l d i h i t u n g d e n g a n b e r b a g a i c a r a ,
a n g k a m a s u k k e l u a r y a n g b i a s a b e r k i s a r d a n h a m p i r 0 ( n o l ) s a m p a i d e n g a n
1 8
1 0 0 % p e r t a h u n d a n t i n g k a t m a s u k - k e l u a r y a n g n o r m a l b e r b e d a d i a n l a r a
i n d u s t r i . o r g a n i s a s i y a n g m e m b u t u h k a n t e n a g a k e r j a d e n g a n s v a r a t m a s u k
m e m i l i k i b e b e r a p a k e a h l i a n , b i a s a n y a m e m i l i k i t i n g k a t m a s u k k e l u a r y a n g
t i n g g i d i b a n d i n g k a n t e n a g a k e r j a l e v e l m a n a j e n a l , a k i b a t n y a p e n t i n g u n t u k
m e n g h i t u n g t i n g k a t m a s u k - k e l u a r s e t i a p u n i t k e r j a .
m e n g e n d a l i k a n m a s u k k e l u a r
m a s u k k e l u a r d a p a t m e n g e n d a l i k a n d e n g a n b c r b a g a i c a r a , s e l a m a p r o s e s
p e n g r e k r u t a n , g a n s b e s a r p e k e r j a a n d a n g a m b a r a n p e k e r j a a n d i p e r s e n t a s i k a n
s e h i n g g a r c a l i t a p e k e r j a a n s e s u a i d e n g a n e k s p o k t a s i d a r i t e n a g a k e r j a b a r u .
c a r a t e r b a i k u n t u k m e n g h i l a n g k a n m a s u k k e l u a r s u k a r e l a d e n g a n
m e m p c r b a i k i p r o s e s s c l e k s i d a n m c n y e s u a i k a n p c l q a m a r d e n g a n p e k e r j a a n .
d e n g a n p r o s e s s e l e k s i y a n g b a i k d a n m e n e r i m a t e n a g a k e r j a y a n g t i d a k a k a n
m e n i m b u l k a n m a s a l a h d i s i p l i n d a n k i n e r j a y a n g r e n d a h , p c r u s a h a a n d a p a t
m e n g u r a n g i m a s u k - k e l u a r y a n g t i d a k s u k a r e l a . p r o g r a m o r i e n t a s i t e n a g a
k e r j a y a n g b a i k j u g a d a p a t m c n o l o n g m e n g u r a n g i m a s u k k e l u a r , s e b a b
t e n a g a k e r j a y a n g d i t e r i m a d a n d i i a t i h d e n g a n b a i k d i d a l a m p e r u s a h a a n k e c i l
k e m u n g k i n a n a k a n b e r h c n t i , k o n l e n s a s i j u g a p c n t i n g . s i s t e m k o n l e n s a s i y a n g
a d a ! d a n k o m p e t i t i f d a p a t m e n g u r a n g i m a s u k k e l u a r . p e n g h a r g a a n y a n g
k u r a n g m e m a d a i a k a n m e n u n l u n p a d a m a s u k - k c i u a r s u k a r c l a , t c r u t a m a
t e n a g a k e r j a b i d a n g p o n j u a l a n y a n g k o m p e n s a s i n y a t e r k a i t e r a t d e n g a n
k i n e r j a n y a . p c r c n c a n a a n k a r i c r d a n p r o m o s i i n t e r n a l d a p a t m e m b a n t u
o r g a n i s a s i m e n a h a n t e n a g a k e r j a n y a m e n i n g g a i k a n p e r u s a h a a n . A k h i m y a ,
19
m a s u k - k e l u a r b i s a b e r h u b u n g a n d e n g a n f a k t o r p r i b a d i y a n g a d a d i l u a r
k e n d a l i | x z r u s a h a a n , h a l i n i s a n g a t b e t u i p a d a t e n a g a k e r j a p a r u h w a k t u .
B e r i k u t a d a i a h a l a s a n t e n a g a k e r j a b c r h e n t i y a n g t i d a k d a p a t d i k e n d a l i k a n
o l e h p e r u s a h a a n ; t e n a g a k e r j a p i n d a h k e d a e r a h l a i n , t e n a g a k e r j a m e m i l i h
t i n g g a ! d i r u m a h d e n g a n a l a s a n k e l u a r g a p a s a n g a n h i d u p t e n a g a k e r j a
d i t r a n s p e r k e l u a r d a e r a h , a t a u t e n a g a k e r j a l u l u s d a n u n i v e r s i t a s . W a l a u p u n
m a s u k k e l u a r t i d a k d a p a t d i h i n d a r i , o r g a n i s a s i h a r u s m e n g a m b i l i a n g k a h
u n t u k m e n g e n d a l i k a n m a s u k - k e l u a r y a n g d i s e b a b k a n o l e h f a k t o r o r g a n i s a s i
s e p e r t i p e n g a w a s a n y a n g b u r u k , p c l a t i h a n t i d a k m e m a d a i , k e b i j a k a n y a n g
t i d a k k o n s i s t e n . A J c t i v i t a s s u m b e r d a y a m a n u s i a h a r u s d i p c l a j a n s e b a g a i
b a g i a n d a r i u s a h a m e n g e n d a l i k a n m a s u k - k e l u a r .
C . Kemangkiran yang legal
K c m a n g k i r a n y a n g l e g a l a d a l a h k e m a n g k i r a n y a n g d i i a k u k a n o l e h k a r y a w a n
y a n g s i f a t n y a s a n g a t m e n d e s a k a t a u t i d a k d i m g i n k a n ( N . H . S e t i a d i W i j a y a
2 0 0 0 : 1 4 ) k e m a n g k i r a n s e p e r t i i n i t e r k a d a n g o r a n g b e r a n g g a p a n b a h w a a p a
y a n g d i i a k u k a n b u k a n l a h k e s a l a h a n t e t a p i h a l y a n g s e w a j a m y a t e t a p i b i l a k i t a
k a j i u l a n g m e n g e n a i k c m a n g k i r a n l e g a l i n i m a k a j u g a b i s a m e n j a d i k e s a l a h a n
y a n g d i s e n g a j a , k a r e n a a p a p u n j u g a d a p a t d i r e n c a n a k a n s e p e r t i s e b u a h
s a n d i w a r a y a n g s i t u a s i d a n k o n d i s i n y a d a p a l d i a t u r s c d e m i k i a n r u p a s e h i n g g a
a p a y a n g t e r j a d i s e p e r t i a p a y a n g t e l a h d i r e n c a n a k a n , b e g i t u j u g a d e n g a n
20
m a n g k i r y a n g d i i a k u k a n d a p a t d i a t u r s c d e m i k i a n r u p a a g a r m a n g k i r y a n g
d i i a k u k a n s e o l a h - o l a h m e m a n g t t d a k d i i n g i n k a u ,
F a k t a b a n y a k m e m b u k l i k a n b a h w a k a r y a w a n y a n g a k a n m e l a k u k a n
s e b u a h k e m a n g k i r a n s e l a l u m e l a k u k a n s e b u a h s a n d i w a r a a t a u a l a s a n y a n g
d i b u a t - b u a t a g a r a p a y a n g d i i a k u k a n a t a u m a n g k i r y a n g d i i a k u k a n
m e n d a p a t k a n i z i n d a n p i m p i n a n , d a n p i m p i n a n d a p a t m e l i h a t b a h w a m a n g k i r
y a n g d i i a k u k a n t a n p a d i s e n g a j a a t a u d i r e n c a n a k a n I c r l c b i h d a h u l u . s c p e r t i
c o n t o h m i s a l n v a , d i s e b a b k a n s a k i t . a l a s a n m i s e r i n g d i l o n t a r k a n k a r y a w a n
y a n g m e l a k u k a n m a n g k i r k a r e n a s a k i t k a r e n a a l a s a n i n i a d a l a h a l a s a n y a n g
p a l i n g k u a t u n t u k d i k e m u k a k a n p a d a p i m p i n a n t e r l e b i h l a g i b i l a d i b a r e n g i
d e n g a n s u r a l k c t c r a n g a n s a k i t y a n g d i d a p a l d a r i d o k l c r , y a n g d a p a t d i b u a t -
b u a t - D a n c o n t o h l a i n m i s a l n v a k e p e n t i n g a n p r i b a d i y a n g m e n d e s a k a t a u
k c p e n t i n g a n k e l u a r g a y a n g t i d a k d a p a t d i t i n g g a l k a n , m u n g k i n s a m a d e n g a n
a l a s a n s a k i t t a d i b a h w a a i a s a n i n i j u g a a g a r m e n a r i k s i m p a t i k p i m p i n a n u n t u k
m e m b e r i k a n i z i n u n t u k t i d a k m a s u k k a n t o r , d a n p a d a F a k u l t a s E k o n o m i
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g k e m a n g k i r a n s e p e r t i i m m a s i h
b a n y a k d i i a k u k a n k a r y a w a n .
D. Kemangkiran yang Tidak Legal
K e m a n g k i r a n y a n g l i d a k l e g a l a d a i a h k c m a n g k i r a n y a n g d i i a k u k a n k a r y a w a n
d e n g a n s e n g a j a a t a u d e n g a n k a t a l a i n k e m a n g k i r a n t e r s e b u t m e m a n g s u d a h
d i r e n c a n a k a n s e j a k a w a l ( N . l l . S e t i a d i W i j a y a 2 0 0 0 ; 1 4 } k e m a n g k i r a n t i d a k
21
l e g a l i n i p a d a d a s a r n y a m i s a m a s a j a d e n g a n k c m a n g k i r a n y a n g l e g a l h a n y a n
s a j a k e m a n g k i r a n y a n g t i d a k l e g a l i m j e l a s - j e l a s s u d a h d i r e n c a n a k a n d a n a p a
y a n g d i i a k u k a n d i k e t a h u i o l e h p i m p i n a n t e t a p i t a n p a a d a n y a i z i n d a r i
p i m p i n a n s e h i n g g a b i s a d i k a t a k a n k e m a n g k i r a n y a n g t i d a k l e g a l i n i i e b i h
b e r a n i d a r i p a d a k e m a n g k i r a n y a n g l e g a l , j a d i w a j a r s a j a a p a b i l a k e m a n g k i r a n
i n i d i g o l o n g k a n k e p a d a k e m a n g k i r a n y a n g t i d a k d a p a t d i m a a t k a n s e p e r t i
c o n t o h m i s a l n y a t i d a k m a s u k k a n t o r a t a u b o l o s t a n p a a d a n y a k c t c r a n g a n y a n g
j e l a s , s u d a h j e l a s b a h w a k e m a n g k i r a n y a n g d i i a k u k a n m i m e m a n g s u d a h
d i s e n g a j a u n t u k d i i a k u k a n a t a u d e n g a n k a t a l a i n m e m a n g s u d a h d i r e n c a n a k a n .
c o n t o h l a i n m i s a l n y a k c t e r i a m b a t a n d a t a n g a t a u m a s u k k a n t o r d a n p u l a n g
s e b e l u m w a k t u n y a p u l a n g a t a u s c b c i u m j a m k a n t o r b c r a k h i r , c o n t o h i n i m a s i h
b a n y a k d i i a k u k a n o l e h k a r v a w a n v a n g m u n g k i n d e n g a n a l a s a n - a l a s a n v a n g
m a s i h d a p a t d i r a g u k a n k e b c n a r a n n y a , d i m a n a j i k a k e t e r l a m b a t a n d a n
k e c e p a l a n p u l a n g i n i t i d a k d i r e n c a n a k a n h a l i n i m u n g k i n j a r a m n g t e r j a d i
t e t a p i s a a t i n i m a s i h b a n y a k k a r y a w a n y a n g m c i a k u k a n n y a d e n g a n a i a s a n -
a l a s a n y a n g b e r a n e k a r a g a m s e h i n g g a b i s a d a t a n g t e r l a m b a t d a n p u l a n g l e b i h
a w a l d a r i b i a s a n y a , d a n m e m a n g p a d a F a k u l t a s F k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g h a l i m m u l a i b e r k u r a n g d i k a r e n a k a n p i h a k
p i m p i n a n s u d a h m u l a i m c n e r a p k a n s u a t u s t r a t e g i y a n g m u n g k i n m c m b u a t
k a r y a w a n e n g g a n u n t u k m e l a k u k a n k c t e r l a m b a t a n d a n k e c e p a l a n p u l a n g ,
m a l a h s e b a i i k n y a p a r a k a i y a w a n s a a t i n i b e r l o m b a - l o m b a u n t u k d a t a n g i e b i h
2 2
a w a l d a n p u l a n g p a l i n g a k h i r w a l a u p u n p e k e r j a a n y a n g h a r u s d i k c r j a k a n
s u d a h t i d a k a d a .
E . Kerugian Biaya
K e r u g i a n b i a y a a d a i a h b i a y a - b i a y a y a n g h a r u s d i k e l u a r k a n t a n p a a d a n y a
h a s i l y a n g d i d a p a t ( N . H . S e t i a d i W i j a y a 2 0 0 0 : 1 5 ) d a l a m s u a t u k e m a n g k i r a n
y a n g d i i a k u k a n k a r y a w a n b a n y a k k e r u g i a n b i a y a y a n g a k a n d i d e n t a a n t a r a
l a i n a d a l a h k e r u g i a n b i a y a d i m a n a k e r u g i a n b i a y a y a n g d i d e r i l a a k a n c u k u p
m c m b u a t o r a n g t e r s e n t a k .
K e r u g i a n b i a y a i n i d i b a g i m e n j a d i d u a v a i t u k e r u g i a n b i a y a l a n g s u n g
d a n k e r u g i a n b i a y a t i d a k l a n g s u n g . k e r u g i a n b i a y a l a n g s u n g a d a l a h b i a y a y a n g
h a r u s d i k e l u a r k a n p a d a j a m - j a m m a n g k i r ( N . H . S e t i a d i W i j a y a , 2 0 0 0 . 1 5 )
d a n k e r u g i a n b i a y a t i d a k l a n g s u n g a d a l a h k e r u g i a n b i a y a y a n g h a r u s
d i k e l u a r k a n k a r e n a t i d a k e f i s i e n n y a p e n g g u n a a n d a n a , b i a y a t a m b a h a n l a i n
k a r e n a m e n u r u n n y a p r o d u k t i v i t a s . b i l a a d a n y a m e t o d e k u a n t i t a t i f u n t u k
m e n g u k u r k e r u g i a n y a n g d i t i m b u i k a n a k i b a t k e m a n g k i r a n d i s e b a b k a n k a r e n a
( N . H . S e t i a d i W i j a y a , 2 0 0 0 : 1 5 )
1 . T i d a k m e n g e r t i b a g a i m a n a m e n g u k u r
2 . M a n a j e m e n m a s i h m e m p u n y a i m i t o s b a h w a a k t i v i t a s - a k t i v i t a s d a n
k e j a d i a n d a l a m b i d a n g p e r s o n a l i a t i d a k d a p a t d i u k u r s e c a r a k u a n t i t a t i f .
3 . S e b a g i a n m a n a j e m e n e n g g a n u n t u k m e n g h i t u n g k a r e n a b e l u m m e n g e r t i
m a n f a a t n y a .
23
4 . T i d a k a d a d a t a y a n g m e n d u k u n g ( p e r s o n a l r e c o r d t i d a k b a i k )
U n t u k m e n g h i t u n g k e m a n g k i r a n i n t m e n g g u n a k a n b e b e r a p a a s u m s i :
a . k e m a n g k i r a n t i d a k d i g o l o n g k a n m e n j a d i k e m a n g k i r a n y a n g l e g a l
( y a n g d a p a t d i m a a t T a n ) k a r e n a p a d a d a s a r n y a s a m a , k e m a n g k i r a n
a k a n m e n i m b u l k a n k o n s e k u e n s i k e r u g i a n y a n g s a m a .
b . Y a n g d i h i t u n g a d a l a h k e r u g i a n - k e r u g i a n f i n a n s i a l l a n g s u n g , y a i t u
b e r k a i l a n d e n g a n p e m b o r o s a n u p a h / g a j i d a n t u n j a n g a n y a n g b e s a r .
W a l a u p u n k e d u a k e m a n g k i r a n d i a t a s s e r i n g d i k e n d a l i k a n d e n g a n c d a r a
t i d a k s a m a , a r t i n y a k a r y a w a n y a n g m e l a k u k a n k e m a n g k i r a n j e n i s 1 m e n d a p a t k a n
h u k u m a n v a n g m u n g k i n r e i a t i f l e b i h r i n g a n d a n p a d a k a r y a w a n y a n g m e l a k u k a n
k e m a n g k i r a n j c n i s 2 , n a m u n p e r l u d i p a h a m i b a h w a s e m u a j e n i s k e m a n g k i r a n
m e n i m b u l i k a n k o n s e k u e n s i k e r u g i a n y a n g s a m a k a r e n a p r i n s t p n y a o r g a n i s a s i
h a r u s m c m b a y a r p a d a k a r y a w a n y a n g m e n i n g g a i k a n p e k e r j a a n n y a . m e n i n g g a i k a n
p e k e r j a a n b e r a r t i t i d a k m e m b e r i k a n k o n t r i b u s i a p a p u n p a d a j a m - j a m m a n g k i r
t e r s e b u t . J e l a s n y a k e r u g i a n y a n g d i t i m b u i k a n o l e h k a r y a w a n y a n g m a n g k i r 10
j a m ( m i s a l ) d e n g a n j e n i s k e m a n g k i r a n I m a u p u n 2 m e m p u n y a i k o n s e k u e n s i y a n g
s a m a . k e r u g i a n f i n a n s i a l y a n g l a n g s u n g d i d e r i l a o l e h o r g a n i s a s i a d a l a h b i a y a g a j i
d a n k o n f e n s a s i f i a n a n s i a l l a i n y a n g d i b a y a r o l e h o r g a n i s a s i p a d a j a m - j a m
m a n g k i r . K e r u g i a n t i d a k l a n g s u n g l a i n m i s a l n y a a d a l a h p e n u r u n a n p r o d u k t i v i t a s ,
e f e s i e n s i p e n g g u n a a n d a n a , e f e k t i v i t a s t e r s e l e s a i n y a p e k e r j a a n , b i a y a t a m b a h a n
2 4
l a i n k a r e n a m e n u r u n n y a p r o d u k t i v i t a s . d a l a m o r g a n i s a s i t c r d a p a t b e r b a g a i m a c a m
p e n g e n d a i i a n - p e n g e n d a i i a n d i i a k u k a n s c r i n g k a l i d i s e b a b k a n k a r e n a d i d a l a m n y a
a d a k o n s e k u e n s i b i a y a b a g i n e g a r a k a r e n a d e n g a n k c m a n g k i r a n y a n g t e r j a d i d a p a t
m e n y e b a b k a n e f e s i e n s i d a n a k t i v i t a s y a n g d i i a k u k a n k u r a n g d a p a t b e r j a l a n
d e n g a n b a i k d i l a m b a h l a g i d e n g a n k e k u r a n g a n - k e k u r a n g y a n g t e r j a d i a k i b a t
k u r a n g e f e s i e n s i t e r s e b u t y a n g m e n y e b a b k a n n e g a r a h a r u s m e n a n g g u n g a k i b a t
k e r u g i a n t e r s e b u t , m u n g k i n d e n g a n m e n g e t a h u i b e g i t u b e s a r n y a p e m b o r o s a n
y a n g t e r j a d i o r g a n i s a s i k e m u d i a n m e r a s a p e r l u u n t u k m e n g e n d a l i k a n
k e m a n g k i r a n d a l a m o r g a n i s a s i n y a d e n g a n l e b i h s e r i u s .
B a n y a k o r g a n i s a s i y a n g d a l a m m e n g g u n a k a n m e t o d e k u a n t i t a t i f u n t u k m e n g u k u r
k e r u g i a n y a n g d i l i m b u l k a n a k i b a t k e m a n g k i r a n , h a l i n i d i s e b a b k a n k a r e n a ( N . H .
S e t i a d i W i j a y a 2 0 0 0 . 1 5 ) :
1 ) . T i d a k m e n g c r t i b a g a i m a n a c a r a m e n g u k u r
2 ) , M a n a j e m e n m a s i h m e m p u n y a i m i t o s b a h w a a k t i v i t a s d a n k e j a d i a n d a i a m
b i d a n g k e p e r s o n a l i a a n d a p a t d i u k u r s e c a r a k u a n t i t a t i f .
3 ) . S e b a g a i m a n a j e m e n a n g g a r a n u n t u k m e n g h i t u n g k a r e n a b e l u m m e n g e r t i
m a n f a a t n y a .
4 ) , T e l a h a d a d a t a y a n g m e n d u k u n g .
BAB IH
D A I A
A. Sejarah Fakultas Fkonomi UMP
F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g ( F f / U M P )
d i d i r i k a n p a d a t a n g g a i 2 0 R a j a b 1 3 9 9 U / 15 J u n i 1 9 7 9 M o l e h p e r s y a a k a t a n
m u h a m m a d i y a h y a n g d i b i n a o l e h M a j e i i s P e n d i d i k a n P e n g a j a r a n d a n K e b u d a y a a n
M u h a m m a d i y a h W i l a y a h S u m a l e r a S e l a t a n . P e n d i r i a n i n i d i t e t a p k a n d e n g a n p i a g a m
p e n d i r i a n i ' e r g u r u a n M u h a m m a d i y a h n o m o r ; 0 4 3 / 1 1 1 S m s - 7 9 8 0 t e r t a n g g a l 1 7
M u h a r r a m 1 4 0 1 U / 2 5 N o p e m b e r 1 9 8 0 , o l e h P i m p i n a n I ' u s a t M u h a m m a d i y a h
M a j e i i s P e m d i d i k a n l * e n g a j a r a n d a n K e b u d a y a a n , k e m u d i a n m e n d a p a t k a n p e n g a k u a n
d a r i K o p e r l i s W i l a y a h 11 n o m o r : 1 3 / S t a h u n 1 9 8 1 t e r t a n g g a l 2 0 A g u s l u s 1 9 8 1 .
b e r u p a i z i n o p e r a s i o n a ! u n t u k J u r u s a n M a n a j e m e n .
P a d a a w a i t a h u n 1 9 7 9 , F a k u l t a s E k o n o m i m c r u p a k a n S e k o l a h 3 3 n g g i I l m u
E k o n o m i M u h a m m a d i y a h y a n g b e r a i a m a t d i j a l a n K H . A . D a h l a n , k o m p l e k p e r g u r u a n
M u h a m m a d i y a h E u k i t k e c i l p a l e m b a n g . P a d a t a h u n 1 9 8 1 , m e n j a d i b a g i a n d a r i
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g s e t e l a h p i n d a h k e j a l a n J e n d . A . \ a n i 1 3 U l u
P a l e m b a n g s e p e r t i s e k a r a n g i n t .
P a d a t a h u n 1 9 8 7 , F a k u l t a s E k o n o m i m e n g e m b a n g k a n d i r i d e n g a n m e n a m b a h
d u a j u r u s a n l a g i , y a i t u J u r u s a n A k u n t a n s i d a n J u r u s a n S t u d i P e m b a n g u n a n . A k a n
t e t a p i b a r u s a t u t a h u n b e r j a l a n , J u n i s a n s t u d i p c m b a n g u a n l i d a k m e n d a p a t i z i n d a n
2 5
26
k o p c r t i s w i l a y a h 11, d e n g a n a l a s a n b a h w a j u r u s a n s t u d i p e m b a n g u n a n h a n y a b o l e h
d i s e l e n g g a r a k a n o l e h p e r g u r u a n t i n g g i n e g e r i s a j a .
D u a t a h u n k e m u d i a n , j u r u s a n a k u n t a n s i m e n d a p a t s t a t u s " T E R D A F T A R "
d a n M e n t e n P e n d i d i k a n d a n K e b u d a y a a n R e p u b l i k I n d o n e s i a d e n g a n n o m o r
0 4 I 8 / I 9 8 9 . S c d a n g k a n j u r u s a n m a m a j e m e n m e n d a p a t k a n s t a t u s " D I S A M A K A N "
b e r d a s a r k a n s u r a t k e p u t u s a n m e n t e n p e n d i d i k a n d a n k e b u d a y a a n R e p u b l i k I n d o n e s i a
n o m o r : 3 2 9 / K E P / l 9 9 2 .
P a d a t a h u n 1 9 9 8 , j u r u s a n m a n a j e m e n m e n d a p a t k a n s t a t u s
" T l / R A K R E D I T A S I " b e r d a s a r k a n s u r a t k e p u t u s a n b a d a n a k r e d i l a s i n a s i o n a l
p e r g u r u a n t i n g g i d e n g a n n o m o r ; 0 0 1 B A N - P T / A k - I / V l I l / 1 9 9 8 d a n n o m o r :
0 ( ) 2 / B A N - P T / A k - l / X n . / I 9 9 8 . D a n p a d a t a h u n y a n g s a m a F a k u l t a s E k o n o m i
m e n a m b a h l a g i s a t u j u r u s a n . y a i t u p r o g r a m d i p l o m a 111 d i b i d a n g m a n a j e m e n
p e m a s a r a n d a n k u r i k u l u m n a s i o n a l b e r d a s a r k a n s u r a t k e p u t u s a n m e n l e r i p e n d i d i k a n
d a n k e b u d a y a a n R e p u b l i k I n d o n e s i a n o m o r : 0 4 5 / U / 1 9 9 5 d a n m e n d a p a t s t a t u s
" T E R D A F T A R " b e r d a s a r k a n s u r a t k e p u t u s a n m e n t c r i p e n d i d i k a n d a n k e b u d a y a a n
R e p u b l i k I n d o n e s i a n o m o r : 2 1 / D I K T I ' K e p . / 1 9 9 8 .
P a d a t a h u n 2 0 0 0 , m e n y u s u l j u g a j u r u s a n a k u n t a n s i m e n d a p a t s t a t u s
' T E R A K R E D I T A S F ' b e r d a s a r k a n s u r a t k e p u t u s a n b a d a n a k r e d i t a s i n a s i o n a l
p e r g u r u a n t i n g g i n o m o r : 0 l O / B A N - P T / A k - i / V I / 2 0 0 0 d e n g a n n i l a i B .
27
B. Organisasi Fakultas Fkonomi UMP
I . F a k u l t a s , J u r u s a n d a n P r o g r a m S t u d i
a . F a k u l t a s m c r u p a k a n u n s u r p c l a k s a n a a k a d e m i k t c r u t a m a d i b i d a n g
p e n d i d i k a n p a d a u n i v e r s i t a s , s e l a i n d i b i d a n g p e n e i i t i a n d a n b i d a n g
p e n g a b d i a n k e p a d a m a s y a r a k a t .
b . F a k u l t a s m e m p u n y a i t u g a s m c l a k s a n a k a n p e n d i d i k a n d a l a m p r p o g r a m
d i p l o m a , p r o g r a m s a r j a n a , p r o g r a m p a s e a s a r j a n a , s e r t a p r o g r a m s p c s i a l i s .
c . D a l a m m e n y e l a n g g a r a k a n t u g a s t e r s e b u t d i a t a s , f a k u l t a s m e m p u n y a i
f u n g s i :
1.) M c l a k s a n a k a n d a n m e n g e m b a n g k a n p e d i d i k a n a k a d e m i k d a n / a t a u
p r o g r a m p r o f e s i o n a i d a l a m s a t u a t a u s c k e l o m p o k b i d a n g i l m u ,
t e k n o l o g i d a n a t a u a k e s e n i a n t e r t e n t u u n t u k s e m u a p r o g r a m
p e n d i d i k a n .
2 I M c l a k s a n a k a n p e n e i i t i a n u n t u k m e n g e m b a n g k a n i l m u p e n g e t a h u a n ,
t e k n o l o g i d a n .' a t a u k e s e n i a n t e r t e n t u .
3 . ) M e l a k s a n a k a n p e n g a b d i a n l e p a d a m a s y a r a k a t .
4 . ) M e l a k s a n a k a n p e m b i n a a n c i v i l a s a k a d e m i k a .
d U n s u r p c l a k s a n a a k a d e m i k d i f a k u l t a s t e r d i r i d a r i :
1. ) J u r u s a n d a n p r o g r a m s t u d i
2 . ) L a b o r a t o r i u m
3 . ) U n i t p e n e i i t i a n f a k u l t a s
4 ) U n i t p e n g a b d i a n m a s y a r a k a t f a k u l t a s
28
e . J u r u s a n d a l a m l i n g k u n g a n f a k u l l a s m c l a k s a n a k a n p o n d i d k a n a k a d e m i k
d a n / a t a u p r o f e s i o n a i , p e n e i i t i a n d a n j x ^ n g a b d i a n k e p a d a m a s > a r a k a t d a l a m
s e b a g i a n a t a u s a t u c a b a n g i l m u p e n n g c t a h u a n . t e k n o l o g i d a n /' a t a u
k e s e n i a n t e r t e n t u .
29
C . Absensi, gaji Karyawan dan honorarium ( Transport, Intenship, Uang
Makan) karyawan F T UMP
1. Absensi
Hari k e r j a e f e k t i f p e r b u l a n b e r v a n a s i s e t e l a h d i s e s u a i k a n d e n g a n h a n l i b u r
n a s i o n a l d a n h a r i m i n g g u ( J u n i 2 0 0 2 - A p r i l 2 0 0 3 ) :
a . H a r i k e r j a d i r e n c a n a k a n
B u l a n H a r i K c r j a E f e k t i f H a r i L i b u r N a s i o n a l H a r i M i n g g u J u n i 2 6 H a r i 5 H a r i J u l i 2 5 H a r i 4 H a r i A g u s t u s 2 5 H a r i I H a r i 4 H a r i S e p t e m b e r 2 7 H a r i 5 H a r i O k t o b e r 2 6 H a r i I H a r i 4 H a r i N o p e m b e r 2 6 H a r i 4 H a n D e s e m b e r 2 3 H a r i 3 H a r i 5 H a r i J a n u a r i 2 5 H a r i 1 H a r i 4 H a r i F e b r u a r i 2 1 H a r i 2 H a r i 4 H a r i M a r e t 2 3 H a r i 1 H a r i 5 H a r i A p r i l 2 5 H a r i 2 H a r i 4 H a r i
b. Cuti
C u t i y a n g d i p e r k e n a n k a n p a d a F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i v a h
P a l e m b a n g a d a l a h s e l a m a 12 H a r i
J U
c G a j i Pokok Karyawan F l i UMP
Nomor Nama Jabatan Go! Gaji Pokok
i Warsono Unisan Kebersihan I/c Rp. 222.900
2 Sakdiah Urusan Kebersihan 1/c Rp 85.000
3 Anariah Urusan Rumah Tangga I/c Rp. 85.000
4 Muhammad Zen Urusan Rumah Tangga f/d Rp. 315.150
5 M Syaiful Hasan Urusan Adm Umurn l/d Rp. 315.150
6 Slamet Urusan Transportasi I/d Rp. 275 950
7 Osin Urusan Adm Umurn ll /a Rp. 222 900
8 M.Soleh Kasubag Adm Umurn Il/b Rp. 355.450
9 Sudirman Urusan Akademik Il/b Rp. 322 050 10 Taufiq Hidayal Urusan Kebersihan IL'b ' Rp 85,000 11 Andreansyah Alam Urusan Kebersihan Il/b Rp. 85.000 12 M Sadjari Urusan Adm Umurn ll /c Rp. 416 700 13 Marsudi Urusan Absensi Perkuliahan ll /c Rp 359 300 14 Fediani Rosalina Pembantu Bendahara lI/c Rp. 359.300 15 Mizan,S E Sekjur Akuntansi Il l /a Rp 413 100 16 Arfai,S.E Kasubag Adm Perkuliahan Ill /a 1 Rp. 28! 800 17 Purwadi.S.E Pembantu Teknis P D I ll l /a 1 Rp. 220.000 18 Amrah Musiimin, S E Pembantu Teknis PD III ni/a Rp. 220.000 19 Andie Rinaldie, S E Pembantu Teknis PD I V IlVa Rp. 220.000 20 Lili Agustina,S-E Uruisan Pembukuan ll l /a Rp. 220,000 21 Ayunah Urusan Adm Umurn [I I/a Rp. 405.250 22 Asnawati Urusan Akademik I ! I/a Rp.405.250 23 NurfadiiJah,S Ag Urusan Perpustakaan 11 I/a Rp 281 800 24 Syamsul Hidayah Urusan Absensi Perkuliahan Ill /a ' Rp 220 000 25 Antavviragian,S.H Unisan Absensi Perkuliahan ll l /a Rp. 220,000 26 Amirodi, Drs Urusan R T & Kebersihan ll l /a Rp. 281.800 27 Fauziah.S F. Urusan Humas IH/a Rp 220.000 28 M Nadjib A Ras\id Urusan Kepegawaian ilUb '. Rp 486 950 29 M Irfan Tantiizi S E.Ak M B A Pengeiola Pojok B E J m/b t Rp 389 900 30 AmiduS.E,M Si Ketua Program D 111 in/b ! Rp 413 100 31 Sri Rahavu.S E , M Si Sekretaris Program D III Ill/b 1 Rp 413.100 32 Amiza Nilawaii.S E , M , M Koord Kuliah Khusus Reg Mlm Ill/b Rp 413 .100 33 Yudha Mahrom O.S ,S .E Kepala Tata Usaha lll/b Rp. 399.650 34 M Ort)a K.umiawan,S.E Ketua Jurusan Akuntansi lll/h Rp 413 100 35 Paryana.S.Pd Kasubag Adm Akademik lll/b Rp 452.200 36 iufri.S H Kepala E D P Komputer 11 I/c Rp 445 950 37 Maryamah,S.E Kepala Perpustakaan III/c Rp. 468.500 38 Mahmud Najari.S E,M-P Sekjur Manajemen ni/c Rp. 413.100 39 Omar Hendro,S E,M.Si Ketua Jurusan Manajemen II I/c Rp 413 .100
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R p Rn Kp. Rp Rp. Rx,
K p H Yudha Malirom.S.i: Kepala I ala I Isoha 1J .XL Ttt f l/IM EJn ^ 1 ^{\{\ np.JS 3UU Rp. 62.500 Rp.78.000 IJn 51 500 IJn AT 5nfl l\p. Uz . I \ ' T T Rp 75.000 Rp.52.(KXI
' ) M .Solch Kasuhaji Adin IJmuin Kp.78.0110 Kp,(> 1 . J U U Rp. 47.300 Rp.78 000 IJ r. r, 1 son i\ p.u 1 . jniu O N J 7 SOO Kp. 4 / -FT FVI
Rp. 75 000 Rp.49.fXX) IJ*, < ~ J Z N I \ Kpx J 1
10 j 'anana,S.I 'd Kasubap A d m Akadeinik Rp.78,(H)0 I3_z /t/A/V Kp. 50.000
Rp. 15.000 Rp.78.000 Ij r, Of lO Kp.UO UOO
D r, 1 S f lOO Kp. 1 J 01'U
Rp.69.000 R p. 3.500 Kp. 5/ .500
1 i A r f a l . S K Kasuhafi A d m rcrkulialiim Rp.78 (KXi Kp 05 (XW Rp.65.00(l •• Rp.78 (HH.' TJ L , AS f UMI Is p.u J uuo
DT, AS fUlO Kp.U.' OOO R p 75.000 Hp. 54. (XIO Kp. 5 7.50" I
13 MtiPtainah.S.H Kepala Perpustakaan Rp.75.000 Rp.02.5nO R p Rp75(HH) TJrA A1 r̂Ml Kp.l'Z.UlMJ Rp R p 72 000 Rp.59.000 R p
Ixdiani Rosalina Pembantu Bendahara R p Rp. Kp. Rp. Kp. R n Rp. 75.000 Rp.35.500 Rn 11Snn Kp. 12.5(H)
14 Jufn.S.U Kepala r J J l Komputer Rp78 (KXJ Rp.fiO.SOO K p 4 5 000 Rp78 000 tJ /A/V ^/Ifl Kp I ^ - } J W
1) _ * C I~\nn R p 73 000 Rp.55 500 Rp.6().(X>0
15 I'unvadi.S [•'. Pembantu Icknis I ' lJ 1 Rp. 78.000 K p.64.000 Rp.62.5(l() Rp. 78.000 KpxDi:. Ai \ ' Rp 54 .000 Rp.45.000 Kp.40.0{K)
!() Amrah Muslimin.S Ii 1 . T 1 III X 11T Pemraiilii [ c k n i s P l J M I
Rp. 75.000 13 C T / L/\Tt Rp.52 (KIO
Kp.57 500 Rp. 75.000 TJ*, ^M\f^ Kp. J / 1^ R p 72.000 Rp.4l .5(X) Kp.SO 000
1?" Andie Hmaldie.S.h i'enina»tu Icknis I ' lJ I V Rp.bfvtXtO Rp.48 000 R p. 50.000 Rp.66O00 I Jr , -W T \ I \ R \ K p Kp. ' U R p 63.000 Rp.9 (XX) IJ Qi\ XlXVl Kp. 50 OtXJ
IR M Irfan ianniz i .S .H.Ak M B A 11 V A1 -,1 , 11 A, tx 111 ' 1 Pcnjielola Po|uk i n J
11 „ / • Tt I V \ R I Kp.6y.(H)U / U „ 11 flTMl̂ (Kp. 1 1 U U O )
K p 4 7 500 R p 6 9 0 ( X ) U\p I I AB JU 1 Dn J7 'vDn R p 33 000 (Rp I4.fKK)1 U . , Tn FIL\F'T
19 A(iiisl ina,S,E Ijruisaii PcniHiik'Uflii K p /tt I A J U Rp 65 000 Rp.65 ( K K I Rp 78.000 M N A ^ L T ( V \ K p OjAArt.̂ R p 4 5 . a X ) ; Rp.37 5(XI Kp !0 ( X H J
20 Avunah tJnispn AdiTi Unium Rp. 78,000 Rp.64.000 3P- Rp. 78.000 RpTM.OOO Rp. 69.000 Kp.56.5CX) D *, R p
21 f)sin \ Irusan Adm I m̂uni Kp. /8 000 Rp.57 00O R p Up. 78.(KH) R p. 57.000 Rp. 69.000 Rp.31.500 Kp.
22 M Svaifu! I lasan \ Jmsati Atim I Inium Kp. /> OtHI R p 62 500 ._K£ ._. . Rp 75.0(K1 K p 62.500 Kp. 69.000 R p. 54. OOO IJ O i I _
23 Slamcl l.lru?>eiii 1 Tcinspdritiii Kp. /o UI7U Rp 47 500 R p Up 78.000 R p 47,5(10 Rp 72.000 Rp.44 500 R n K p
24 fan/ inn,S.h IJmsciii I luinas Uxi 70 Of Ml Kp. /ft.inA)
Rp. 62 500 Rp. K p 7H.0(K) Rp. 62.500 R p 72.000 Rp.60 (XXJ R n
25 Muhammad /,en I JrusBii Runnih Tanjinu i j n 7^ oon Kp. I J M W
R p 65,000 Rp. Rp. 75.000 i^p. 65 00(1 Rp. 75.000 Rp.52.000 Rn Kp
20 Anariah Ilnispii Rumnh Tsripmi Dx, 70 OfMl Kp. / fi Y I T K '
Rp. 65.000 Rp. R p 78 000 Rp. 65 (XIO —
Rp 75 000 Rp.57.5(K) R n Kp.
1 '^7 Asnaivati I Ttiu'tfi A1'Tri("miL' Y J I U2>a[l rSKaUCLl JLh-
Rp. 78 0(K) Rp. 61.500 Rp. Rp. 78 0(X1 Kp. 61 500 Rp 69.000 Rp.29.(XX) R p
' 2X Sudirman Urusan Akademik Rp. 78.000 R p 53.500 Rp. Rp. 78.000 Rp. 53.500 Rp. 75.000 Rp.52.500 R p
29 NiirfadiUali.S.Ajj Urusan Perpustakaan Rp.69.000 Rp.57.500 R p R p 6 9 0(Xl Rp.57 500 Rp. 75.000 R r . 6 2 . 5 0 n
: 30 Svamsul I lidavah Urusan Absensi Perkuliahan Rp. 78.000 Rp. 65.000 Rp. R p 78(X10 Rp. 65 (100 Rp. 69 000 R p . 5 7 . 5 n o Kp-
' 31 AnliUMrajiian Urusan Absensi Perkuliahan Rp. 78.00(1 Rp 62 500 1 Rp. Rp. 78.000 Rp. 62.500 R p 75 000 Rp.61.5(XI K p
i 32 Marsudi Urusan Absensi Perkuliahan Rp. 78.000 Rp. 53.500 Rp. Kp. 78.000 Rp. 53.500 Rp. 75.000 Rp,62.50() R p
• 33 Amtnxli.Drs Urusan R T & Kcbcrsilian Rp.78.0O0 Hp. Rp. Hp.78.000 Rp. 75.000 Rp.43.000 Rp.
: 34 M.Nadiib.A Rasvid UriLsan Kcpena\iaiiin Rp. 78 CKK) Kp Rp. Rp 78.(XX) R p 75 000 Rp.38 500 K p
r 3 5 M Sadjari Unisan Adm Ummn Rp. (.O.OCW Rp Rp Rp. w.tm R p 51.000 Rp. Hp
! 36 Warsono Urusan Kelx-rsilian Rp.72.000 R p Rp. Rp.72,000 Rp. 75 000 Rp K l ^ ' 37 Sakdiah Urusan Kebersihan Rp. 78.000 Rp Rp. R p 78.00(1 Kp. 72.000 Rp. Kp.
! 38 faurKj Hidavat Urusan Kclxrrsihan R p 78.0(81 R p R p Rp. 78 0(X) R p 54.000 K p K p Andreansvah Alam Urusan Kebersihan R p 78 000 Rp ' R p I Rp 78.000 Rp. 75.000 Kp. Rp.
September Oktober Nopember
T I U M T 1 D M 1 1
R p R p R p 6 2 500 R p Rp . Rp.50 (HHI R p R p R p 47.500
Rp R p R p 65.000 R p R p Rp.50 (HH) R p R p R p 27,500 R p R p R p 67.5(H) R p R p R p 4 5 (MH) Rp R p Rp 55 (HK)
Rp, Rp. Rp 40.000 Rp, Rp. Rp.47.500 R p R p Rp 57 500
R p R p R p 65 000 Rp Rp. Rp.42 500 Rp. Rp. Rp.5 5.000
Rp. R p R p 57 5(H1 Rp Rp. Rp.37 5(H) R p R p Rp.52.500
Rp. Hp R p Hp R p Rp. R | ' R p R p
Rp. 81.0(H) Rp.fd.OOO R p 65.000 R p 6 3 (MK) Rp. R p Rp.72.(H)0 R p R p Kp. 81.000 R p 35.000 R p 55 000 R p 60.000 Rp . Rp. Rp. 72 000 Rp. R p
Rp. K p 28 (KX) R p 57 500 R p 54 000 Rp. Rp. Rp66.(H)() Rp R p
R p R p 37.000 Rp.57 500 Rp.51 000 R p R p Rp.69.0OO Rp Rp * . — . —
R p R p 59.000 R p 20.000 Rp.51.000 R p R p R p 66(H)0 R p R p R p 8 l .n(io R p 38 500 R p 15 000 Rp 60 0(K) R p Rp. R p 72 (100 Rp Rp K p 81.000 R p 50 000 R p 65 (HHI Rp 54 000 R p R p R p 72 (KH) Rp Rp
— i K p Rpr>l 5fX) R p 52 5(H) Rp.60 (KK) R p R p R p 66 (HH) Kp R p K p 81.000 R p 41 000 _^ R p 52 5(H) R p .57 (HK) R p R p R p 66 (HH) R p R p K p R p 15 000 R p 32.500 R p 42 (HK) R p R p R p 57 (HHI Rp Rp.
R p (Rp 3 5001 R p 27 500 R p 5 1 (MK) R p R p _ _ _ R p 5 1 (HH) Rp R p R p Rp. 61.500 R p ?0.0(K) R p 5 1 (K)0 R p _ R r Rp 72 (KM) R p R p
R p 8! 000 R p 62 000 R p Rp 57.{HX) Rp. L-Rp , Rp 69.(HK) R p R p Rp 81 000 R p 38 5(H) _ R t L _ Rp 51 (MH> R p R p 1 R p 69OOO Rp Rp
R p R p 56 500 R p Rp 51 000 R p R p Kp63.()(H) Rp R p Kp. 81.000 Rp.58.500 R p Rp 57 (KM) Rp . J * p R J L ^ - Rp. Rp. J R p 81.(M)() R p 66.500 Rp. Rp 63 (XH» Rp. 1 Rp R p 72.000 Rp. 3 1 2 Rp. 81 000 Kp.60.5(X' R p Rp 63 (KM) Rp. Rp. 72-000 Rp Rp R | i 81 000 R p 66 5(HI R p Rp 57 (MX) R p Kji Kp 6 9 0 0 0 Rp Rp Rp. 81.000 R p 55.000 Rp Rp .5 l 0(H) R p Kp 690(H) Rp Rp
1 R p 8l.(Hm Up .S0.(1(H) Ri?. Jil*_57.O()0 L R p _ . . . . K p 72.000 Kp.
R p Rpf .5 0(H) lip 10,(MM) Rp57(MH) R p J i ] 7 _ Kj i 57 (HH) R n . . . . 3 l 2 _ Rp. Hi .OCKl R p 66 5fXl R p Rp6()()(K) R p R p Kp.60 (HH) Rp Rp R p R p 44.500 R p Rp 60 000 Rp. R p R p 72 (HHI Rp R p
1 R p 81 OW K p 48 500 R p Rp57()(H) R p - . J . R p . ^ . Kp 72 000 Rp R p R p 81.000 R p R p Rp 6.3 000 R p ^ 312 R p 72 (KH) . R n R p
Rp. R p Rp Rp 48 000 Rp. R p R p 6 0 OOO Rp Rp
Rp. K p Rp Rp 33 000 R p R p R p 5 I (HK) Rp R p
Rp. R p R p Rp 57 000 Rp. R p R p 69 (KK) Rp R p R p 8 1 000 R p Rp Rp 63 000 R p Rp. R p 72 (HH) Rp. R p
R p R p R p Rp.63 (HH) R p R p R p 69(HH) Rp Rp. Kp. a i .(K)0 R p R p R p 63 000 R p R p R p 72 (HK) Rp R p
I>;scmhcr J.-muari Fcbriian
T 1 ! i lM T ! 1 UM T ! !.rM <P Rp Rp.5a.000 Kp Rp Rp.57 500 .I*P lip Rp 50,000
^ i : . . .. Rp lip. 50.000 Rp Rp. lip 60 000 lip Rp. Rp.50.000
i^i:. ... Rp [ip.45,000 Rp Rp, Rp 62 .VM) lip Rp ! Rp 45.000
lip Rp Rp 47,000 Rp, Rp. lip.57 .500 Rp lip. iip 47.500 lip Rp- Rp.42,500 Rp. Rp, Rp 60 0fH) lip Rp. Kp.50.()0()
iip Rp Rp.57.500 Rp Rp Rp 55 000 Rp Rp lip 42.500 lip Rp. Rp. Rp, Rp Rp Rp Rp Rp.27.50fl lip 6.3 TOO Rp Rp. Rp.65.000 Rp. 13.000 Rp 52 500 lip63.(X)(l R p. 7.000 Rp.50.000 lip 60 000 Rp Rp. Kp.75.()00 Rp.5.500 lip.50()00 lip 57.(M)n lip.29.0()() Rp 37.500 lip.54.000 Rp Rp Rp 69.0TO (•Rp. 12 500) Rp 55 (HH) lip 63.(KM) (lip.15.000) Rp 45.000 lip51.000 Rp. Rp. Rp,66 0(K) Rp.36.500 Rp.45 000 iip60,(X)0 Rp.22.(H)0 Rp.47.50n lip.51 W O Rp Rp. Rp.5 7.000 Rp.42.0()() Rp 10 1)00 Rp 57,(M)(I Rp.47 500 Kp. lip.60.000 iip Rp Rp.72.000 Rp.38.000 Rp.2 500 Rp54.(H)0 Iip.29.(HH) Rp 2.500 .ip 54.000 Rp lip. Rp.63 (KH) (Rp.4 5(H)) Rp 45 (HH) lip 63 (XKI iip 37 500 Rp47 50O lip. 60,000 R p - . - . Rn- Rp.75.0(KJ Rp.61.50n Rp 47 5(H) R|i 57.<HK1 Rp.47 500 iip 30.000
lip 57 000 Up iip. Rp.69(HH) Rp.33.(H)() lip 40 000 Rp 5|.(HK) Rp.20 500 !ip3:5()0 lip 42.TO0 ..Rr_ lip. Rp,60.™x.) Rp. 10.500 kp.ioooo Rp.45,(MH) Rp,2l..5(H) lip.27 500 lip 51 TOO Rp Rp Rp60 0(X) (lip 25 OOO) lip 33 000 Rp 60 (HH) (lip9.(H)0) !ip 37 5()0 lip.51.000 pRp. Rp Rp.72 (HXl Rp 59 000 Rp 20 000 lip 63.(XKI '"lip 51 500 lip 2.5(H) !ip.57.00() Rp Rp- r Rp,63.0(Xl Rp 26,500 R|. 60.1X10 lip.37 5(H) L 3 r .. -Rp 51.000 Rp Rp. Kp 75 (MX) (Rp 7 (100) 1 Rp 54,(XH) I lip. 500) Rp Rp 51.000 Rp Rp Rp.69 0(X) Rp 56 500 3 i : _. ^ fRp 61 (X)(l r Rp 48 000 Kp Rp 57.000 Rp, iip. lip 6'J (MX) Rp.36 500 " i n _ 1 Rp 63 (X)0 lip.28.5()0 Rp, lip.65 .000 Rp, Rp, Rp 72 (MX) Rp 53 500 lip Rp63.(X)(l lip.52 500 Kp Rp65 000 Rp Rp Rp.75 0(X) Rp.55,500 lip iip 63,[X)(I Rp,47.500 lip Rp 57.000 Rp Rp. lip 72 (HH) • n s 1 n f I f l lip 63,(H)n Rp.47.500 Rp Rp 51.000 Rp Rp I\p, 1 J \ Rp,26.00O Rp iip 6.1 (XH) Rp.33.(H10 Rp Rp, 57.000 Rp, Rn Rp.75.OCX) Rp. 19.500 "*P . - . . J Rp63,(X)0 Kp.2().00n Rp Rp57 000 Rp Rp Kp.69.0(K) Rp,38.000 Rp. lip.57.IXHl Rp,35.0O() Rp. Rp 60.000 Rp. Rp. Rp,3';.OflO Rp.29()(K) Kp lip63.(KH) R p. 49,000 Rp |ip,60(MI0 Rp Rp Rp,75 000 Rp. 4 7.000 Rp lip 63 000 Kp.38 OOO Hp Rp.57.000 Rp lip. lip 75.0(H) lip33.5(H) -ii£... _ . lip 5.|,(X)(1 lip.29 500 lip !ip65.WO Rp Rp- Rp.75.0(H) Rp. Rp. Rp.63.(K)() kp. lip Rp48.TO0 Rp Rp. Rp.66.000 Rp. Rp Rp 54.(H)0 Rp. Rp Rp.55 mo Rp Rp. Rp.48 (HH) Rp Rp Rp51.(H)0 Rp Rp. Rji. 57.000 Rp Rp. Rp.72.0(X) Rp, "<r l<p60,(H)0 Rp Rp. Rp.65 TOO Rp Rp Rp.57 000 Rp. Rp. lip.63.(H)0 Rp. Rp Rp.65 000 Rp Rp. Rp.63.000 Rp. lip. Rr45.(H)0 Rp. Rp. Rp 65 000 Rp Rp Kp.75.(M)0 Rp. Rp lir.63.(H)0 Rp. Rp
Marel April 1 r I U M T I UM
Rp Rp Rp,52,500 Rp Rp. Rp.6ri (100 Rp Kp Rp.55.000 Rp Rp Rp 52 500 Rp. Kp Rp.55 000 Rp Rp. Rp (tO.OOO Kp Rp. Rp.52.500 Rp, Rp. Rp.6(l 000 Rp. Rp. Rp.50.000 Rp Rp Rp 55.000 Rp Rp Rp.55.000 r R p Kp Rp 50 000 Kp Rp Rp, Rp, Rp. Rp Kp.fi9.noo Rp.29.50C) Rp,57,500 Rp,4R.()(K) Rp. 15.500 Rp,37 .500 Rp 69.00(1 (Rp.5,5001 Rp,47,500 Rp,75,0(X.) Rp.29.000 Rp 57 500 Rp 63.000 (Rp. 1 OOO) Rp.45.000 Rp 72 (KXI (Rp 3 (100) Rp.60 000 Rp 63.000 Rp. 17.500 Rp.50,000 Rp,66.000 Rp. 13.000 Rp 50 000 Rp.66.000 Rp.51.500 Up. Rp,63.000 Rp. 40.000 Rp Rp 69 000 Rp.52 000 Rp. 5.000 Hp.75.(KK) Rp.59.500 Rp.2.500 Rp 66,fM.)0 Rp.27 000 Rp.52.500 Rp.75.000 Rp.27.()()n Rp62 500 Rp. 66.000 Rp.46.000 Rp.45.0O0 Rp.69.{KX) Rp.54 500 Kp 35 000 Rp.60.000 (Rp.2 (KXI) Rp-25.000 Rp.66.0(X) (Rp.l2 000] Rp 25 000 Rp.51.000 Rp.23 000 Rp.3 0,000 Rp.63.(XX) (Rp.l..500) _Rp.35.000 Rp.45.000 (Rp 11 500) Rp.20.(H)(l Rp.42.lHX) (Hp. 9,500) Rp 20 (KK) Hp. 66 000 Rp.54 000 Rp.5.000 Rp 75.(HX) Kp. 58.000 Rp.2.500 Rp.60.000 Rp.39.500 Rp. Rp.75.(K» Rp.56.000 Rp Rp.60.n00 Rp.34 (KK) Rp Rp.69.(XX) Rp.46.000 Kp Kp 69,000 Rp 54 (KKI Rp Kp 75 (KX) Rp.29.000 Rp Rp.60 000 Rp.32 000 Rp Rp 72.0(X) Rp.56 50O 3 e _ Rp. 69,00[) Rp 57.500 Rp. Hp 75.(KX) Rp 52 000 Rp. 69.000 Rp.54 ()(K) Rp. Rp.72.(l(K) Kp 45.000 Rp. 69 000 Rp 46 000 Rp. Rp.63.0(X) Rp,29.500 Rp Tl ** / L O F \ R M Kp, O J . I H M ) Kp, J U , J V U Kp, Rn 7S nnn
1J . T T T . I
On 11 finn rs.p- .1 i-uuu kj: Rp. 63.000 Rp.l7 5(K) Rp. Rp.69.0(Xl Kp.52.(H10 _ R c Rp. 66.000 Rp,5n.500 Rp, Rp.66.()(X) Rp.53.000 Rp Rp. 63.000 Rp.42.000 Rp. Rp.72.000 Rp 31,500 Rp Rp. 69,000 Kp.55 500 Rp. Rp.72.000 Kp 54 300 Rp Rp. 69.000 Rp.33,0()0 Rp. Rp 75 .0(X} Rp 38000 Rp Rp. 69.00(1 Rp Rp. Rp 75.000 Rp. 3 n Rp. 60.000 Rp, Rp, Rp.63.0(» Rp. Rp Rp. 63 000 Rp Rp. Rp 57 (XX) Rp Rp Kp. 66 000 Rp. Rp, Rp.72.OCX) Rp 3 p Rp. 66 000 Rp. Rp, Rp.75.nOO Rp Rp Rp. 66,000 Rp Rp Rp 69. (XX) Kp Rp Rp. 69.000 Rp. Rp Rp 75.(100 Rp Rp
B A B [ V
A N A L I S I S
D a l a m b a b i n i a k a n d i k e m u k a k a n p e m b a h a a s a n u n t u k m e m e c a h k a n
p e r m a s a l a h a n d a l a m r a n g k a m e n i l a i s e b c r a p a b e s a r k e r u g i a n y a n g d i t a n g g u n g
F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g a k i b a t k e m a n g k i r a n
k a r y a w a n . T c l a h d i u r a i k a n d a l a m b a b I , b a h w a p e r m a s a l a h a n y a n g d i a n g k a t a d a l a h
b e r a p a b e s a r k e r u g i a n b i a y a y a n g d i t a n g g u n g F a k u l t a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g a k i b a l k e m a n g k i r a n k a r y a w a n ? .
S e h u b u n g a n u n t u k m e n j a w a b p e r m a s a l a h n d i a t a s , m a k a a n a i i s i s y a n g d a p a l
d i i a k u k a n s e p e r t i y a n g d i u r a i k a n d i b a w a h i n i :
A . H a r i k e r j a E f e k t i f y a n g d i r e n c a n a k a n
HE^i = HE - ' + + ^^-^^
d i m a n a :
J u m l a h h a r i d a l a m 11 b u l a n
J u m l a h h a r i m i n g g u
J u m l a h C u t i y a n g d i p e r k e n a n k a n
J u m l a h H a r i l i b u r N a s i o n a l
J u m l a h h a n t i d a k E f e k t i f
3 3 4 H a r i
4 7 H a r i
1 2 H a n
11 H a r i
4 7 h a r i + 1 2 H a r i + i I H a r i = 6 6 H a n
H a r i K e r j a E f e k t i f D i r c n c a n a k a n ( HE^ ) : 3 3 4 h a r i - 6 6 h a r i = 2 6 8 h a r i
38
39
B . M c n g h i l u n g J a m K e r j a E t e k t i y a n g d i r e n c a n a k a n
Jumlah Karyawan % Jumlah K a r y a w a n 1 crhadap
Karyawan Total
Jumlah Hari K e r j a H i e k t i f
f li r&Tt r̂ xi n '11/" ^ Tt L ^ l l c H L d i l a K d l l
Jumlah Jam K e r j a K f e k t i f
1 iirofv/* 'I n <a L" Q n L J l l c n c d i J d K d i i
J u r u s a n 6 1 5 , 4 2 6 8 n . 2 5 6
K T U 1 2 , 5 2 6 8 1 . 8 7 6
P e r k u l i a h a n 4 1 0 , 2 2 6 8 7 . 5 0 4
A k a d e m i k 3 7 , 6 2 6 8 5 . 6 2 8
U m u m 5 1 2 , 8 2 6 8 9 . 3 8 0
P e r p u s t a k a a n 2 5 , 1 2 6 8 3 . 7 5 2
B E J / L A B / M a l a m J 7 , 6 2 6 8 5 . 6 2 8
K e b e r s i h a n / R T 7 1 7 , 9 2 6 8 1 3 . 1 3 2
H u m a s / T r a n s p o r t / P e r s o n a l i a J 7 , 6 2 6 8 5 . 6 2 8
P e m b u k u a n 1 2 , 5 2 6 8 1 . 8 7 6
P e m b T e k n i s P e m b B e n d a h a r a 4 1 0 , 4 2 6 8 7 . 5 0 4
Jumlah 39 100% 73.164
40
C . M e n g h i t u n g J a m M a n g k i r
Jumlah Jam Kerja Bfektif Direncanakan
Jumlah Jam
Mangkir
%
erhada
P . / A 7 ,
% J M ^ t e r h a J a p J E j
% J M ^terhadap.!I-'. ^
J u r u s a n 1 1 .Z JO 1 8 3 1 7 , 7 4 0 , 2 5 1 , 6 2
i V i u 1 o f O 3 1 3 , 0 1 0 , 0 4 1 , 6 5
P e r k u l i a h a n 7 . 5 0 4 6 1 5 , 9 1 0 , 0 8 0 , 8 1
A k a d e m i k S XiJS J .OZo 5 4 5 , 2 3 ^ 0 , 0 7 0 , 9 5
U m u m Q I S O 1 5 5 1 5 , 0 3 0 , 2 1 1 , 6 0
P e r p u s t a k a a n 3 7 , 3 2 5 5 5 , 3 3 0 , 0 7 1 , 4 6
D C I / I A D / \ K / . l / , m o b j / L A t i / i v i a i a m
J . o i o 1 8 4 1 7 , 8 4 0 , 2 5 3 , 2 6
i v e u e r s i n a n / t \ i 1 1 1 "5 J 1 J . I J Z
7 8 7 , 5 6 0 , 1 0 0 , 5 9
H u m a s / T r a n s p o r t a s i '
P e r s o n a l i a
5 . 6 2 8 6 9 6 , 6 9 0 , 0 9 1 , 2 2
P e m b u k u a n 1 . 8 7 6 4 8 4 , 6 5 0 , 0 6 2 , 5 5
P e m b a n t u T e k n i s /
P e m b a n t u B e n d a h a r a
7 . 5 0 4 1 1 3 1 0 , 9 6 0 , 1 5 1,5
T o t a l 7 3 . 1 6 4 1 . 0 3 1 1 . 4 0 4
41
D . M e n g h i t u n g U p a h / g a j i r a t a - r a t a t e r t i m b a n g p e r j a m p e r k a r y a w a n .
% J u m l a h k a r y a w a n t e r h a d a p
j u m l a h k a r y a w a n t o t a l
U p a h / g a j i r a t a -
r a t a p e r j a m
U p a h / g a j i r a t a -
r a t a t e r t i m b a n g
J u r u s a n / T C T U 1 5 , 4 1 . 6 8 9 2 6 0 , 1 1
K T U 2 , 5 2 8 1 7 , 0 2
P c r k u l i a h a n 1 0 , 2 1 . 2 8 6 1 3 1 , 1 7
A k a d e m i k 7 , 6 1 . 8 7 1 142 , 19
U m u m 1 2 , 8 8 . 1 6 6 1 . 0 4 5 , 2 4
P e r p u s t a k a a n 5 . 1 1 . 7 8 5 9 1 , 0 3
B E J / L A B / M a l a m 7 , 6 1 . 9 8 7 1 5 1 , 0 1
K e b e r s i h a n / R T 1 7 , 9 7 8 8 1 4 1 , 0 5
1 - I u m a s / T r a n s p o r t a s i / P e r s o n a i i a 7 , 6 1 . 5 5 9 1 1 8 , 4 8
P e m b u k u a n 2 , 5 1 . 0 4 7 2 6 , 1 7
P e m b a n t u T e k n i s /
P e m b a n t u B e n d a h a r a
1 0 , 4 1 . 2 1 2 1 2 6 , 0 4
T o t a l 1 0 0 % 2 . 2 3 9 , 5 1
42
E . M e n g h i t u n g l u n j a n g a n R a t a - r a t a t e r t i m b a n g p e r j a m p e r k a r y a w a n
% J u m l a h K a r y a w a n t e r h a d a p
K a r y a w a n t o t a l
U p a W G a j i K a r y a w a n
P e r g o l o n g a n
T u n j a n g a n
K a r y a w a n
T u n j a n g a n
T e r t i m b a n g
J u r u s a n 1 5 , 4 1 . 6 8 9 3 3 4 , 5 8 5 1 , 5 2
K T U 2 , 5 2 8 1 5 5 , 7 6 1 , 3 9
P e r k u l i a h a n 1 0 , 2 1 . 2 8 6 6 1 8 , 9 8 6 3 , 1 3
A k a d e m i k 7 , 6 1 . 8 7 1 5 2 2 , 2 8 3 9 , 6 9
U m u m 1 2 , 8 8 . 1 6 6 5 6 0 , 5 5 7 1 , 7 5
P e r p u s t a k a a n 5 , 1 1 . 7 8 5 5 8 3 , 8 7 2 9 , 7 7
B E J / L A B / M a i a m 7 , 6 1 . 9 8 7 3 9 9 , 3 5 3 0 , 3 5
K e b e r s i h a a ' R T 1 7 , 9 7 8 8 4 7 4 , 0 6 8 4 , 8 6
H u m a s / T r a n s p o r t a s i /
P e r s o n a l i a
7 , 6 1 . 5 5 9 5 4 7 , 2 6 4 1 , 5 9
P e m b u k u a n 2 , 5 1 . 0 4 7 6 9 9 , 4 0 1 7 , 4 8
P e m b a n t u T e k n i s . i
P e m b a n t u B e n d a h a r a
1 0 , 4 1 . 2 1 2 6 3 8 , 6 6 6 6 . 4 2
T o t a l 1 0 0 % •
4 9 7 , 9 5
F . K e r u g i a n R a t a - r a t a k e m a n g k i r a n p e r j a m p e r k a r v ' a w a n
= 2 . 2 3 9 , 5 1 f 4 9 7 , 9 5 = R p . 4 . 1 6 7 , 5 6
4 3
G . K e r u g i a n K e m a n g k i r a n T o t a l
Golongan Karyawan Kemangkiran perjam
perkaryawan
Jam Mangkir
Jumlah Kerugian pergolongan
Total gaji/upah
pergolongan
% Kerugian pergolongan
thdp gaji/upah
pergolongan
Jumsan 4167,56 183 762.663,48 30.824.100 2,47 K T U 4167,56 31 129 194,36 5.887 150 2,19 Perkuliahan 4167,56 61 254 221,16 ; 16.676.100 1,52 Akademik 4167.56 54 225.048,24 ! 16.290.500 1,38 Umum 4167,56 i55 645.971,80 i 23.968.450 2,69 Perpustakaan 4167,56 55 229.215,80 ! 10.411.300 2,20 B E J / L A B / M A L A M 4167,56 184 766.831.04 i, 15 951.950 4,80 Kebersihan / R T 4167,56 78 325.069,68 i 18.890 850 1.72 Humas/Transport/Personalia 4167,56 69 287 561,64 1 13.845 900 2,08 Pembukuan 4167,56 48 200.042,88 i 3.662.500 5,46 Pembantu Teknis/ Pembantu Bendahara
4167,56 U 3 470 934,28 15.933.300 2,95
Total 4167,56 1031 4.296.754,36 172.342 100 2,49
BAB V
K E S I M P U L A N DAN S A R A N
D a l a m B a b i m , b e r d a s a r k a n h a s i l p e n e i i t i a n y a n g p e n u i i s l a k u k a n p a d a
F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g d a n d i d u k u n g o i e h l e o n
y a n g r e l e v a n d a n d a i i h a s i l a n a i i s i s d a n p e m b a h a s a n , k e m u d i a n p e n u l i s m e n y a j i k a n
k e s i m p u l a n d a n s a r a n - s a r a n s e b a g a i p c r t i m b a n g a n
A. Kesimpulan
D a r i h a s i l a n a i i s i s y a n g p e n u l i s l a k u k a n m a k a d a l a m b a b i n i d a p a t p e n u l i s
s i m p u l k a n b a h w a p e r s e n t a s e j a m m a n g k i r p e r g o l o n g a n t e r h a d a p j a m m e n g k i r u n t u k
m a s i n g - m a s i n g g o l o n g a n y a i t u b a g i a n J u r u s a n 1 7 , 7 4 % b a g i a n K T U 3 , 0 1 %,
b a g i a n P e r k u l i a h a n 5 , 9 1 %, b a g i a n A k a d e n i k 5 , 2 3 % b a g i a n U m u m 1 5 , 0 3 %, b a g i a n
P e r p u s t a k a a n 5 , 3 3 %, b a g i a n B F J / I . A B / M A L A M 1 7 , 8 4 %, b a g i a n K e b e r s i h a n /
R u m a h T a n g g a 7 , 5 6 %, b a g i a n H u m a s / T r a n s p o r t a s i / P c r s o n a i i a 6 , 6 9 %, b a g i a n
P e m b u k u a n 4 , 6 5 %, b a g i a n P e m b a n t u f e k n i s / P e m b a n t u B e n d a h a r a 1 0 , 9 6 %.
D a r i s e l u r u h j a m m a n g k i r y a n g t e r j a d i y a i t u 1 0 3 1 j a m . T a n p a m e l i h a t p r o p o r s i
j u m l a h k a r y a w a n b a g i a n B E J T . A B / M A L A M t e r h a d a p j u m l a h k a r > ' a w a n t o t a l , b a g i a n
B E J / L A B / M A L A M m e r u p a k a n p e n y e b a b y a n g t e r b e s a r y a i t u 1 7 , 8 4 % a t a u 1 8 4 J a m .
N a m u n s e t i d a k n y a F a k u l t a s m e n g e t a h u i b a h w a a p a b i l a d i k a i t k a n d e n g a n k e r u g i a n
k e m a n g k i r a n m a k a k e r u g i a n t e r s e b u t d i s e b a b k a n o l e h b a g i a n B F J / E A B / M A L A M .
4 4
45
K e r u g i a n F a k u l t a s d a p a t d i h i t u n g p e r b a g i a n s e c a r a t o t a l , k e r u g i a n
k e m a n g k i r a n s e p e r t i y a n g t e r l i h a t p a d a h a s i l p e r h i t u n g a n , b a g i a n B E J / F A B / M A L A M
m e r u p a k a n y a n g t e r b e s a r y a i t u R p . 7 6 6 . 8 3 1 , 0 4 d a r i k e r u g i a n t o t a l y a i t u
R p . 4 . 2 9 6 . 7 5 4 , 3 6 d e n g a n t i n g k a t k e m a n g k i r a n s e b e s a r 1 , 4 0 %, f a k u l t a s m e n g a l a m t
k e r u g i a n y a n g r e i a t i f b e s a r .
B. Saran - saran
B e r d a s a r k a n d a n p e m b a h a s a n m a s a l a h y a n g t e l a h d i i a k u k a n d a n k e s i m p u l a n
y a n g a d a , s a r a n y a n g d a p a t p e n u y l i s s a m p a i k a n b a h w a F a k u l t a s H k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g h a r u s b e r u s a h a u n t u k d a p a t m e m p e r k e c i l t i n g k a t
k e m a n g k i r a n y a n g t e r j a d i y a i t u d e n g a n c a r a :
1 . T i d a k k e r j a t i d a k a d a u a n g a r t i n y a b a h w a o r g a n i s a s i a k a n m e m o t o n g u p a h / g a j i
( s a j a , a l a u d e n g a n t u n j a n g a n ) p a d a j a m - j a m m a n g k i r t e t a p i t i d a k m e m b e r i k a n
i n t e n s i f a p a p u n k e p a d a k a r y a w a n y a n g b e r d i s i p l i l n d a l a m m e m e n u h i j a m k c r j a
e f e k t i f n y a .
2 . G a b u n g a n a n t a r a h u k u m a n d e n g a n i n t e n s i f d a p a t d i a r t i k a n b a h w a o r g a n i s a s i
m c m o t o p n g u p a h / g a j i t e t a p i j u g a m e m b e r i k a n i n t e n s i f I e b i h k e p a d a k a r y a w a n
y a n g b e r h a s i l m e m e n u h i j a m k e r j a e f e k t i f n y a d e n g a n b a i k .
3 . P c n g g a n t i a n j a m m a n g k i r d a l a m a r t i a n b a h w a j i k a a d a k a r y a w a n y a n g m a n g k i r
m a k a k a r y a w a n t e r s e b u t w a j i b u n t u k m e n g g a n t i j a m m a n g k i m y a t a n p a m e n d a p a t
u p a h / g a j i s e r t a t u n j a n g a n d a r i t a m b a h a n j a m k e r j a n y a .
l a b e l l . I Struktur Organisasi Fakultas Ekonomi Universitas Muhammadiyah Palembang
D e k a n
P D I
P D I i
P D I I I
P D I V
K e t u a d a n S e k r e t a r i s J u r . M a n a j e m e n
K e p a l a S u b . B a g . A k a d e m i k
U m u m A d m . A k a d e m i k
K e t u a d a n S e k r e t a r i s J u r . A k u n t a n s i
K e t u a d a n S e k r e t a r i s P r o g . D i l l
K e p a l a S u b . B a g , P e r k u l i a h a n
U r u s a n A b s e n s i D o s e n & M h s
Sumber : Fakultas Ekonomi UMP
K e p a l a S u b . B a g . U m u m
U r u s a n A d m U m u m
U r u s a n R T & P e r l e n g k a p a n
U r u s a n T r a n s p o r t a s i
K e p a l a L a b K o m p u t e r E D P
K e p a l a P e r p u s t a k a a n
S t a f P D
P e m b a n t u B e n d a h a r a
I S t a f P D I I I
S t a f P D I V
D A F T A R K E P U S T A K A A N
A n o n i m . 2 0 0 Pedoman Penyusunan Skripsi, F a k u l t a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g .
H e n d r y S i m a m o r a , 1 9 9 7 . Manajemen Sumber Daya Manusia, E d i s i K e d u a ,
B P S T I E Y K P N , Y o g y a k a r t a .
M . H . S e t i a d i W i j a y a , 2 0 0 0 Metode Kuantitatif untuk mengendalikan
Kerugian Akibat Kemangkiran, M a j a l a h U s a h a w a n I n d o n e s i a ,
N o 0 7 , H i m 1 4 • 1 8 .
P r o f . . D r . S o n d a n g P S i a g i a n M . P . A . 1 9 9 1 . Manajemen Sumber Daya Manusia,
B u m i A k s a r a , J a k a r t a .
M a t h i s , R o b e r t L d a n J a c k s o n , J h o n H . 2 0 0 1 . Manajemen Sumber Daya Manusia,
S a l e m b a E m p a t , J a k a r t a .
N A M A M A H A S I S W A B L I M I E L Y A N T O P E M B I M B I N G
N I M / N I R M 2 1 9 7 2 9 2 K E T U A A B D U L B A S Y I T H . S E . M S i
J U R U S A N M A N A J E M E N / A K U N T A N S I ANGGOTA
JUDUL SKRIPSI K E R U U I A N B I A Y A Y A N G D I T A N G G U N G F A K U L T A S E K O N O M I
U N I U E R b l T A S M U H A M M A D I Y A H P A L E M B A N G A K I B A T K E M A N G K I R A N
K A R Y A l i l A N . '
NO, TGL/BL/TH
KONSULTASI MATERI YANG DIBAHAS PARAF PEMBIMBING
ANGGOTA KETERANGAN
Y - c z
5 1
o^
7
G
9
1 0
1 1
1 2
1 3
14
1 5
1 6
( VIA I A N
M . i t i a s i s v f . i O i D c r i k a i i v / a k l u u i e n y e l t / S H i X a n S k i i p s i , 6 l j u N i i i [ ( . - r ' a c n i i b f i . i x l a i H j y a l d i l u i a p K a i i
D i k e l u a r k a n d i ; P a l e m b a n g P a d a t a n g g a l / i i i / 2 D a 3
A . n . D e k a n K e t u a J u r u s a n ,
( O M A R H L N D R O . S E . M S i )
