DESIGN OF INCENTIVE WAGES WITH STANDARD TIME TO IMPROVE PACKAGE OPERATOR PERFORMANCE (A Case Study at PT. XYZ)

XYZ is a company engaged in the paper industry, which is located in West Java. Since established in 1976, this company has produced photocopy paper in the form of reams. This company has advantages in terms of paper quality so that its products dominate the international market and the domestic market. With a very tight level of market competition, companies must continue to work optimally to continuously improve employee performance and company productivity. The purpose of this study is to plan an incentive-based employee wage system, which is suitable and in accordance with company conditions. Incentive wages are important as one of the main components to increase and maintain motivation, performance and work integrity. This research was conducted in the Finishing Department of the copy manual wrapping work unit. The method used are the Piecework method, the Halsey method, and the Rowan method. The result of this research is a comparison of the amount of wages between the wage system used by the company and the three methods of incentive pay as a company alternative. From the comparison of the three incentive wage design methods, the authors recommend the Halsey method as the best method that is able to provide benefits for both the company and for workers which we call dual mutualism. The Halsey method still guarantees a basic wage and a decent incentive wage for workers as a motivation to work faster and better.


INTRODUCTION
Generally, companies operating in the manufacturing industry will be faced with 9 (nine) main challenges, namely: prediction of product demand, control of inventory, managing sales prospects, increasing Return on Investment (ROI), adding quality workforce, developing efficiency in factories, product development and innovation, development and use of the payroll system, and the skill gap, as conveyed by Novia Widya Utami at Insight Talenta (Utami, 2020).

Figure 1. Photocopy manual wrapping workstation
In this study, the authors try to design incentive wages with several calculation methods which can be compared and selected as an alternative for companies in determining incentive wages for employees.

RESEARCH METHOD A. Flow Chart of The Research
Flow chart of the research is shown in Figure 2.

B. Research Methodology
Research methodology that used in this research is descriptive method which can be described as follows: 1. Identification Problem Problem identification as part of the research process can be understood as an effort to define the problem and make the definition measurable as the first step in research.

Field of Study (Preliminary Research).
Preliminary research was carried out by direct survey to the company (field study) to determine the actual working conditions and to find out the activities carried out in the production process, in the finishing department, photocopy manual wrapping work unit.

Literature of Study
This literature study is carried out by researchers after determining the research topic and determining the formulation of the problem, before going to the field to collect the necessary data. The literature study is carried out by searching various written sources, in the form of books, archives, magazines, articles, and journals that are relevant to the research theme.

Data Collection
At this step, the authors measure working time data, analysis of movement studies and movement economics to assist in determining the adjustment factor and allowance factor of the operator during observation/measurement, determining the level of confidence and accuracy during measurement, recording production data, the number of workers, and calculations. Labor wages used by the company. The Finishing Department of the photocopy manual wrapping work unit has two lines production, each of which consists of ten operators. Data were collected in two lines production and compared them.

Data Processing
At this stage, the cycle time, normal time and standard time will be calculated. Determination of the level of confidence and the level of accuracy will determine the validity of the measurement data. The standard output calculation is determined based on the normal ability of the workers which is calculated based on the standard time. 6. Alternative Problem Solving (Selection of Incentive Wage Plans) The researcher makes an incentive wage design based on the concept of standard time to improve employee performance, with several methods, namely: wages and incentives based on piecework, wages and incentives based on time saved (Halsey plan), and wages and incentives based on working time (Rowan plan). Henceforth, the researcher will compare with the wage system used by the company (straight piecework), that is, wages are paid based on all products produced multiplied by the wage rate per piece or per unit.

Summary and Suggestion
At this stage the researcher makes a comparison of the total amount of operator or employee wage receipt, as an alternative for companies in determining wages and incentives for employees in the finishing department, manual wrapping work unit. And the suggestion is that the company can carry out an analysis to select the most appropriate method to be applied that is able to provide dual mutualism between the company and its employees.

RESULT AND DISCUSSION
The results and discussion describes data collection, data processing, and data analysis to design incentive wages using the piecework, Halsey, and Rowan methods which are then compared to the wage system used by the company, so that it can be selected as an alternative company in determining the wage system for employees.

Data Production
The following is the wrapper operator production report data for the period February 2020.  wrap operator to be the subject of data collection. To make it easier to collect data on work processing time, the meter replaces the stopwatch function with a camera, so the result is a video. The recording of working time per product (per ream) is taken by observing the video and time in the video, then recording it in the observation sheet. Measurement of working time is taken for 20 days with a sample of one operator. The recapitulation of the measurement results data can be seen in Table 3.  34 33 32 30 27 29 29 29 33 34 33 27 27 30 33 28 30 28 30 34  9 12-Mar 34 34 30 35 27 33 29 27 31 32 27 28 30 32 33 31 34 27 34 34 10 13-Mar 32 28 28 29 35 30 28 28 32 35 27 29 32 30 35 35 28 34 30 34  11 16-Mar 32 30 29 29 34 29 29 35 32 32 33 34 28 29 32 31 33 34 34 28  12 17-Mar 35 29 31 27 34 27 32 27 33 30 33 35 30 33 35 28 27 35 29 33 13 18-Mar 32 29 35 34 33 29 29 30 28 31 35 27 33 29 27 34 35 27 32 32  14 19-Mar 29 31 34 35 31 34 30 31 33 27 33 27 31 27 30 34 29 33 34  The data adequacy test can be done using the following formula (Barnes, 1980): (1) According to the observations during the measurement process, the gauge determines an accuracy level of 5%, and a confidence level of 95%, meaning that the meter is 95% sure that the measurement data only deviates a maximum of 5% from the actual average. With the level of confidence (k) = 95%, then the z value (obtained from In the uniformity test, the data were divided into 20 subgroups, namely adjusting the measurement data where the data of 1 group was the measurement data in 1 (one) day, so that the data in 1 group were not mixed with data from different days. The results of grouping the measurement data into subgroups can be seen in Table 4, below: The following is the calculation of the data variety test at an accuracy level of 5% and a confidence level of 95%.  Figure 3. Time measurement control map stopwatch method The results of the variety test showed that all the subgroup average data were within the control limits, so it could be concluded that the data were uniform.

Cycle Time Calculation (Ws)
A simple cycle time calculation can be obtained from the subgroup table data, namely the following calculation (Barnes, 1980): The normal time calculation formula is as follow (Barnes, 1980): The following is how to determine the adjustment factor (performance rating) with the Westinghouse method which divides the assessment criteria into 4 (four) parts, namely skills, effort, working conditions, and consistency (Sutalaksana et al., 2006 With a p value = 106%, it means that the meter gives its assessment to the wrapper operator as "working too fast". The gauges assess that the operator feels observed and judged. Thus, he tries to show his best work, so it seems a little rushed. Based on cycle time data and adjustment values that have been determined by the Westinghouse method, the normal time can be calculated as follows: Wn = 31,20 x 1,06 = 33,07 second

Standard Calculation Time (Wb)
The formula for calculating normal time is as follows (Barnes, 1980): Wb = Wn x (1 + allowance) For the calculation of standard time, it is necessary to determine how much leeway will be given to the operator in completing the work? Allowance is given for 3 (three) things, namely: leeway for personal needs, eliminating fatigue (fatigue), and obstacles that cannot be avoided (Sutalaksana et al., 2006).
From the results of observations in the measuring field try to determine the amount of allowance, with the following calculations:   -ISSN : 2442-2630Vol. 19, No. 1, April 2021p-ISSN : 1693 a. Looseness to removed fatigue.

Standard Output Calculation
In order to be able to find out how much work output a worker can produce in per minute, it can be searched for the standard output calculation formula as follows (Rahdiana et al., 2020): = 1 Wb = 1 0,0099 = 100,9818 reams/hour ≈ 100 reams/hour If in 1 working day there are 7 effective working hours, then the daily output = 7 hours x 100 reams/hour = 700 reams/day.

First Standard Production (Output Actual)
This standard data production is obtained from existing data in the company which is the actual output that can be produced. We can see this data from Table 1 and Table 2, which is a recap of actual production data. If we calculate the average production from line A and line B, the result is: Average Production = 727,62+738,51 2 = 733,065 reams/day Currently, the company provides a production target for packaging operators of 800 reams/day. While the calculation of wages per unit (per ream), the company calculates the 20 effective working days with the following formula: Wage per ream = = Rp. 262,5/ ream Meanwhile, the actual wage per day, assuming an average production of 733 reams per day, the wage is = 733 x Rp. 262,5 = Rp. 192.413 per day. To make it easier to calculate, we will round up the amount of wages to Rp. 193.000, -per day.

Calculation of Incentive Wage
The total wages received by workers are equal to the basic wage plus incentives. The basis for determining the payment of incentives paid is the efficiency of the operator's work as measured by the output produced compared to the standard output set (Wignjosoebroto, 2003).
When the standard time (standard time) and standard output have been successfully determined, the company (management) has the convenience of evaluating the employee's SPEKTRUM INDUSTRI e-ISSN : 2442-2630Vol. 19, No. 1, April 2021p-ISSN : 1693 work performance. Time and standard output become benchmarks in determining target workers. For those who succeed in exceeding the targets that have been set, of course they must be rewarded by providing rewards, incentives or bonuses. The main purpose of giving incentives to employees is basically to motivate them to work better and be able to show good performance (Faozi, et.al., 2017). This method is a very effective way to increase the company's production results. The application of the incentive wage system is intended so that companies are able to encourage increased work productivity of employees, and retain employees who excel to remain in the company.
In this study, a worker will get an incentive or wages per day greater than Rp. 193,000.if you can produce a product (ream of paper) with an amount more than the standard output (Os) = 700 reams/day.
These are some methods of the draft wages intensive (bonus) that discussed in this research: a. Piecework Method The piecework is the most basic incentive plan. This piecework system is highly individualistic and provides workers according to the portion of their contribution to increasing productivity. The basis of this method is that all wage payments for workers are directly proportional to the units of work output produced. To calculate how much incentive a worker can receive, it is necessary to know the unit wage, which is Rp. 262,5 per ream (according to the calculation above).

b. Halsey Method
The calculation of incentive wages using the Hasley method, workers will receive an incentive of 50% of time saved. Then the calculation of the wages received by the operator per day of daily output of 800 reams is:

c. Rowan Method
In the Rowan method, the calculation of incentive wages is based on time worked. In this method, workers also have to work on the output above the saved standard time, but the basic wage is still guaranteed. An example of calculating incentive wages using the Rowan method can be seen as follows: Thus, the calculation of the wages received by the operator per day of daily output of 800 reams is: between the three methods and the wage method used by the company, namely the straight piecework method, can be seen in Table 8 and Figure 4. output value above 800 reams per day (7 hours of work per day), this is a number that is very risky of being exposed to occupational diseases or accidents.

CONCLUSIONS
The conclusions that can be drawn from this study based on the results of data processing and discussion analysis are The standard time (Wb) measured using the stopwatch time study method for 400 sample observations is 35,65 seconds per ream or 0,0099 hours per ream. The standard output (Os) that can be produced by a worker (pack operator) based on the predetermined standard time is 100 reams/hour or 700 reams/day with an effective working time of 7 hours per day. This value is smaller than the average production recapitulated during the study, which is 733 reams / day. Thus, workers who are able to produce an output of more than 700 reams / day have the opportunity to get production incentives or bonuses. Based on a comparison of the wage system used by the company (the straight piecework method) with the three incentive wage methods (the piecework method, the Halsey method, and the Rowan method), it shows that the wage system used by the company has not implemented an incentive wage system, because the wages received by workers are paid. based on the entire product or output produced multiplied by the piece rate wage. From the comparison of the three incentive wage methods, the authors conclude that the Halsey method is the best method that companies can apply to increase mobility, performance, and productivity, because this method is able to provide benefits for both companies and workers.
To ensure that the method chosen is truly tested and measurable, the author's advice is that the company can carry out a simulation first, and of course the company still has the opportunity to improve the work method of the wrapper operator (with its motion study), improve the work system (including layout or work station layout), and the physical work environment optimally as an effort to make corrections to the currently obtained standard time values.