Desain Kompensasi Strategis untuk Menyelaraskan Perilaku Kerja dengan Tujuan Organisasi
Keywords:
strategic compensation, balanced scorecard, performance incentives, strategic alignment, performance measurementAbstract
Strategic compensation systems are designed based on vertical alignment between compensation and strategy, as well as horizontal alignment among compensation components. The balanced scorecard translates strategy into metrics across four perspectives: financial, customer, internal processes, and learning and growth. The HR scorecard measures the contribution of human resources to strategic outcomes. Agency theory explains the need for long-term incentives such as stock options to align managers’ interests with those of shareholders. Expectancy theory emphasizes the effort-performance-reward relationship in employee motivation. Strategic measurement requires a combination of lagging and leading indicators. The risk of unethical behavior is mitigated through participatory targets, clawbacks, independent committees, and transparency. Implementation faces challenges related to resistance, complexity, fairness, and cost. Cultural and regulatory contexts require a global-local approach. Periodic evaluations are necessary to maintain the system’s relevance.
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