Abstract
Theoretically, financial incentives motivate the employee to improve performance but also found empirical evidence that shows the financial incentives are often inversely proportional (Young and Lewis 1995; Jenkins et al 1998). Base on the phenomena is interesting to look more at the meaning of incentives for Customer Relationship Manager (CRM) in the performance improvements. This study uses an interdisciplinary perspective of management accounting, psychology, and spirituality and borrows psychological needs and spiritual theories to see the motivation of CRM in improving performance based on their needs. The method used is a case study with an interpretive approach. Qualitative data is obtained by conducting interviews with several CRM in one of a commercial bank. The results of this study found there are other meanings of incentives for CRM. These meanings are inclined about security, loyalty, and accountability for their work, the meaning of appreciation, self-actualization, and spiritual which defeats the meaning of basic needs. The meanings that arise not depending on the period of work or position but more on the awareness of each. Understanding these meanings can be taken into consideration in making the right incentive scheme for employees. So that, incentives can really motivate employees to improve their performance.
Highlights
Abstrac Theoretically, financial incentives motivate the employees to improve the performance of the company
The results of this study found there are other meanings of incentives for Customer Relationship Manager (CRM)
Jurnal Akuntansi dan Auditing Indonesia Vol.[1] No 1 Triyuwono I & As’udi (2003)
Summary
Teori Psikologi Kebutuhan (Abraham Maslow) Teori kebutuhan Maslow mengemukakan bahwa manusia mempunyai tingkatan kebutuhan hidup untuk dipenuhi. Terdapat lima tingkatan kebutuhan yang dikemukakan oleh teori kebutuhan Maslow diantaranya kebutuhan fisiologis, rasa aman, sosial, penghargaan, dan aktualisasi diri. Kelima kebutuhan tersebut disusun pada teori kebutuhan Maslow secara bertingkat dari yang paling mendasar (fisiologis/fisik) hingga yang tertinggi (aktualisasi diri). Sebelum kebutuhan dasar ini terpenuhi maka karyawan akan sulit untuk berkembang apalagi memberikan prestasi dan kontribusi besar pada perusahaan. Karyawan akan bertahan pada suatu perusahaan lebih lama atau bahkan hingga masa pensiunnya apabila kebutuhan rasa amannya terpenuhi. Level atau tingkatan kebutuhan yang paling tinggi sekaligus yang terakhir menurut teori kebutuhan manusia menurut Abraham Maslow adalah aktualisasi diri. Pekerjaan menantang yang dipilih oleh karyawan atau sumber daya manusia lainnya di dalam perusahaan merupakan kebutuhan aktualisasi diri. Tentu saja kebutuhan ini dikhususkan bagi seseorang yang telah tercukupi dan terpuaskan dengan keempat kebutuhan lainnya yaitu kebutuhan fisiologi, rasa aman, sosial dan kasih sayang, dan penghargaan. Hal ini diperkuat oleh Dossey & Guzzetta (2000) yang menyatakan bahwa “Spiritual is interpreted as the essence of the man who enters and influences his life and is manifested in thought and behavior and in relation to himself, others, nature, and God”
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