Budget Allocation of Employee Costs Based on Job Satisfaction Dimensions

Abstract

This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents.

This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary.

Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%.

The advice given on the results of this study is because the factors of employee satisfaction are a very significant influence on employee performance and improve performance, the allocation of employee costs for budgeting continues to be carried out and evaluated for realization.