Salary Changes Research Articles

Underemployment, Compensation Dissatisfaction, Job Turnover, and Salary Change: How Are Post-9/11 Veterans Doing Three Years after Leaving the US Military?

Underemployment, Compensation Dissatisfaction, Job Turnover, and Salary Change: How Are Post-9/11 Veterans Doing Three Years after Leaving the US Military?

Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.

Two Decades of Futility: The Decline of Medical/Health Science Librarian Salaries

While medical and health science librarians’ median salaries have increased over the last forty years; however, inflation-adjusted salaries are lower than in 2008. Utilizing data from the Medical Library Association’s salary surveys from 1983 to 2023, this column explores median salary changes over time by discussing the median salary’s performance against inflation and how the 2008 recession and the 2020 COVID-19 pandemic impacted salaries. From 2017 to 2023, the median salary increased by 18%, but after adjusting for inflation, the median salary decreased by almost 6%. The findings have serious implications for recruitment and retention in medical and health sciences librarianship.

Exploring a Masters of Business Administration's Impact on Surgical Subspecialists.

As healthcare evolves, more physicians are taking on administrative roles and pursuing additional graduate education, particularly obtaining a Master's in Business Administration (MBA.) To facilitate a better understanding of these practitioners, we conducted a comparative study of MD/MBA clinicians in multiple surgical fields. This study aims to compare clinicians with MD/MBAs across multiple surgical subspecialties. Reported metrics include demographics, MBA program structure, salary changes, and professional pursuits. Nine studies were obtained from the PubMed, Cochrane, and Embase databases. Four studies met the inclusion criteria and were analyzed. The majority of MD/MBA degree holders in plastic surgery (95%), orthopedic surgery (89-96%), and ophthalmology (80%) are male. Ophthalmology (37%) demonstrates the highest number of subjects obtaining an MBA via a synchronous MD/MBA. Most clinicians return to clinical practice after degree completion and show high levels of non-clinical pursuits after receiving their MBAs. Though there appear to be differences across surgical subspecialties regarding how an MBA is applied, most maintain clinical duties. Of those that do not, the largest portion transition to administrative duties, consulting, entrepreneurial endeavors, or other professional opportunities. Despite the financial ambiguity of an MBA, physicians value the transformative experience it offers.

325 The Economic Impact of Pediatric and Adolescent Gunshot Wound Mortality

INTRODUCTION: Gunshot wounds (GSW) are the leading cause of pediatric/adolescent mortality in the United States. The total economic impact of lost productivity has not been previously quantified. METHODS: The CDC WONDER database was utilized to document GSW fatalities of individuals 19 years and younger between 2001-2021. The weighted net present value (NPV) of potential future lost income for each child was calculated based on the Social Security Administration’s estimated NPV of lifetime earnings at age 20, using a 4% discount rate, and factoring in updated US census data on education status, graduation rates, and wage-gaps. Each year’s total lost income was adjusted to 2022 USD using the CPI-W. Sensitivity analysis tested the robustness of our model parameters’ variability on our model results. RESULTS: 64,503 total pediatric/adolescent GSW mortalities have occurred since 2001. Total estimated NPV income loss in 2022 USD is $58.78 Billion. This correlates with an estimated loss to Social Security of $7.29 Billion. Sensitivity analyses found that changes in salary had the highest potential impact on the final outcomes. Overall, the worst-case income scenario (-20% change in base salary) showed an estimated $47 Billion economic loss in 2022 USD. A similar analysis for total pediatric mortality due to neurological disease showed an economic loss of $18.86 Billion. CONCLUSIONS: The economic impact of income lost due to pediatric GSW fatalities between 2001-2021 is estimated to be $58.78 billion, with minimum value of $47 billion after sensitivity analysis. This estimate likely undervalues the total economic impact of pediatric gun violence since it is based on median salaries and excludes medical treatment, long-term disability/morbidity, multiplier effects, or future offspring productivity. The total cost to society of pediatric GSW mortality significantly exceeds all neurologic-related mortality and is too high for physicians and policymakers to ignore.

Analisis Sitem Informasi Akuntansi Penggajian dan Pengupahan Dalam Meningkatkan Pengendalian Intern Pada PT. POS Indonesia (Persero) Kantor Cabang Binjai 20700

This research aims to analyze the payroll and wage accounting information system that has been implemented by PT. Pos Indonesia (Persero) Binjai Branch and analyzing the payroll accounting information system to improve internal control. This type of research is qualitative research, which uses a qualitative descriptive analysis approach, data collection techniques using interview method analysis, which focuses on the Payroll accounting information system and Internal Control System at PT. Pos Indonesia (Persero) Binjai Branch. Data analysis in research begins by analyzing related functions, supporting documents, accounting records used, procedural networks and the effectiveness of internal control. The research results found evidence that the payroll system at PT. Pos Indonesia (Persero) Binjai Branch has been running quite effectively but there are still several shortcomings, where every time there is a change in salary and wages there is no provision from the management for changes in salary and wages, that is without showing a decision letter for changes to employee salaries and wages so that fraud can occur, Fair practices applied to support internal control are by transferring employees' basic salaries to each employee's account by the director and making duplicate salary slips, and employee negligence in absent fingerprints or barcodes, as well as having duplicate duties in the payroll accounting information system and Remuneration.

Public Funding, Private Work Outcomes: Multiple Job Holding among U.S. K–12 Public School Teachers

Reporting suggests that declining salaries cause high multiple job holding (MJH) among full-time public school teachers in the United States. Studies investigating this relationship assume an individual teacher, neglecting the effects of family characteristics on work behavior. This article examines K–12 public school teachers’ employment patterns for March and July from 2011 to 2019 to test the associations of state-level teacher salaries and familial roles with MJH. In March and July, a teacher’s familial role correlates with MJH in a pattern consistent with persistent work-family divisions: Male teachers, single or married with children, are the most likely to hold another job, and married female teachers with children are the least. These differences increase during the summer break. State-level salaries correlate with MJH only in July. Single male teachers exhibit greater sensitivity to salary changes. This article demonstrates how family characteristics, occupational schedules, and salaries interact and influence MJH.

The MAP (Me-As-a-Process) coaching model: a framework for coaching women's identity work in voluntary career transitions.

Dealing with change and the resulting process of transition is challenging. In today's workplace, where change and innovation are increasingly a fact of life, too many transitions end in failure, at a high cost to both people and organizations. Interest in the identity work integral to career transition has grown rapidly in recent years and it is now recognized that career transition is more than simply a change in status, salary and role description. It involves social, relational and personal shifts, conscious and unconscious processes, and identity work-agentic, holistic engagement in the shaping and sustaining of who we become. Evidence suggests that specifically addressing identity work in coaching leaders, teams and groups significantly increases the success rate of transitions. And yet topics around identity and identity work are given little prominence in coaching education, leaving many coaches unaware of these basic constructs. This paper presents a new coaching framework, the MAP (Me-As-a-Process) coaching model, to support coaches and their clients as they embark on the process of identity work in voluntary career choices and transitions. It draws on research from my qualitative doctoral study (2021) which identified four stages in the process of women's identity work in voluntary career change and choice. It synthesizes academic theory, evidence from coaching practice, and findings from 53 women who had recently experienced career choice or change.

Mission and prospects for the development of the accounting and auditing profession in the war and post-war period.

Profession “accountant”, “auditor” have always been in demand on the labor market. Martial law in Ukraine, introduced in 2022, makes some adjustments in the formation of the labor market, in particular, this relates to accounting and auditing personnel. Many enterprises were forced to leave the territory of the place of registration, many employees of these positions were forced to leave Ukraine and did not return. This shows that today there is a change in the structure of the accounting and auditing staff of the enterprise. This, in turn, significantly affected the formation of wages of this category of employees, their status and needs on the labor market. The article contains studies related to the rating of positions and place of “auditor”, “accountant” in the structure of the administrative staff of the enterprise. In order to determine the prestige and salary level of “accountant” and “auditor”, the average salary level was analyzed, the rating of these positions was determined compared to other positions. The main reasons for the imbalance of positions and the low rating of “accountant” and “auditor” among other positions at Ukrainian enterprises have been studied. The general trend of changes in the average salary of this category of employees was studied, further possible changes and the influence of factors were determined. The formed conclusions, confirmed by statistical data, made it possible to focus attention on the main directions of improving the structure of the labor market of accounting and auditing personnel and analyzing the main factors that will lead to an increase in the average salary of this category of employees.

IMPACT OF SALARIES AND INCENTIVES ON EMPLOYEE SATISFACTION IN AN IT COMPANY

This paper explores key factors influencing salary levels and incentives in the IT sector, using an analysis of statistical data segmented by categories such as age group, gender, work experience, education level, and position within the company. The aim was to determine how these demographic and professional characteristics affect employee priorities regarding compensation and incentives. The research is based on a sample of 150 employees in an IT company, selected through a purposive sampling process, with the intention of providing a deeper understanding of the impact of various factors on employee satisfaction through their compensation structure. A compensation structure in an organization includes all aspects of remuneration received by employees, including base salary, bonuses, benefits, and other forms of incentives. Based on the study of the impact of age limits and gender on employee preferences regarding salaries and incentives, it can be concluded that there is significant variation in the priorities of employees in different age groups and between genders. Younger employees, under 30, are primarily focused on salary height due to the need for financial stability in the early stage of their career. Employees aged between 30 and 40 strive to achieve a balance between salary and long-term security, with a strong focus on the quality of working life, flexibility, and the opportunity for professional development. Older employees, over 40, give priority to long-term stability and benefits, considering smaller changes in salary as less important compared to long-term security. Regarding gender, male employees tend to be more aggressive in negotiating salaries and seeking additional incentives, including bonuses and financial benefits. In contrast, female employees often strive for a balance between work and personal life, with greater interest in flexible working hours and benefits that support family needs. These findings highlight the importance of tailoring compensation packages and benefits to the needs of employees at different life stages and based on their gender, in order to maximize satisfaction and efficiency in IT companies. Based on the analysis of the impact of experience, education, and position in the company on employee preferences regarding salaries and incentives, we can conclude that there is a differentiated approach to compensation based on these factors. In terms of experience, less experienced employees (0-3 years of experience) are motivated by higher salaries and bonuses due to the desire for rapid professional advancement. Employees with 3-5 years of experience value a balance between salary and benefits, while focusing on additional perks that contribute to quality of life. Employees with more than 5 years of experience seek greater security and long-term benefits. Regarding education, employees with higher degrees (master’s or doctoral) expect higher salaries and incentives. Those with vocational education may be more interested in flexible working hours and working from home, while employees with a bachelor’s degree seek opportunities for advancement and training. As for the position within the company, managers expect higher salaries and bonuses due to greater responsibility, while operational staff at lower levels of the hierarchy value additional benefits and the work environment more. In conclusion, these findings indicate the importance of tailoring compensation and benefit strategies to individual employee needs, taking into account their experience, education, and position within the company, in order to maximize satisfaction and loyalty in IT companies.

How Covid-19 affected labor income in Serbia? An exploration of gender, education, the possibility to work from home, and the employment sector differences

This paper investigates the impact of Covid-19 on labor income changes of employees in Serbia. The research was conducted on a representative sample of 3,044 individuals using the CATI method in Serbia. Employees' labor income was recorded by collecting data on wages before and nine months after the onset of the Covid-19 pandemic. To obtain the difference, we calculated the percentage change in labor income. There was no significant gender difference in the percentage change of income, while there was a difference regarding education level. Employees with primary education experienced an average percentage increase in salary of 7.6%. The analysis revealed a significant interaction between gender and education, indicating that men with primary education had an average increase of 12.8%. Our results showed that employees who could not perform their job from home had an average percentage increase of 2.9% in labor income. The employment sector also had an effect on percentage changes in salary. The construction and agriculture, forestry, and fishery sectors had an average percentage labor income increase of 12.6% and 11.5%, respectively, while employees in the sector of other service activities experienced an average percentage decrease of 7.9%. In conclusion, this study sheds light on the diverse effects of the Covid-19 pandemic on labor income, emphasizing the importance of considering gender, education, remote work possibilities, and the employment sector.

Costing Interventions for Developing an Essential Package of Health Services: Application of a Rapid Method and Results From Pakistan.

The Federal Ministry of National Health Services, Regulations and Coordination (MNHSR&C) in Pakistan has committed to progress towards universal health coverage (UHC) by 2030 by providing an Essential Package of Health Services (EPHS). Starting in 2019, the Disease Control Priorities 3rd edition (DCP3) evidence framework was used to guide the development of Pakistan's EPHS. In this paper, we describe the methods and results of a rapid costing approach used to inform the EPHS design process. A total of 167 unit costs were calculated through a context-specific, normative, ingredients-based, and bottom-up economic costing approach. Costs were constructed by determining resource use from descriptions provided by MNHSR&C and validated by technical experts. Price data from publicly available sources were used. Deterministic univariate sensitivity analyses were carried out. Unit costs ranged from 2019 US$ 0.27 to 2019 US$ 1478. Interventions in the cancer package of services had the highest average cost (2019 US$ 837) while interventions in the environmental package of services had the lowest (2019 US$ 0.68). Cost drivers varied by platform; the two largest drivers were drug regimens and surgery-related costs. Sensitivity analyses suggest our results are not sensitive to changes in staff salary but are sensitive to changes in medicine pricing. We estimated a large number of context-specific unit costs, over a six-month period, demonstrating a rapid costing method suitable for EPHS design.

Quantifying the Impact of Research Productivity on Salary in Academic Radiation Oncology

Academic physicians typically do not receive a salary based on individual publications; however, publications are necessary for promotion, and the impact of publication productivity among ranks on salary is unknown. The objective of this was to evaluate salary changes associated with publication productivity among academic radiation oncologists. Radiation oncologist faculty-level academic productivity data were obtained, including the h-index, m-index, number of papers, and number of citations, based on prior work (Holliday et al, 2014). The AAMC and MGMA Provider Compensation Data from 2017 provided percentile-level salaries. The delta in salary was calculated for each delta in rank the publication metrics among ranks. The primary outcome was delta in salary per delta in h-index; additional calculations were performed for delta in m-index and delta in publications. A total of 986 radiation oncologists were included. For assistant professor, median salary was $367,000, average h-index 6.8, m-index 0.68, 15.7 publications. For associate professor, median salary was $452,000, average h-index 14, m-index 0.87, 41.8 publications. For full professor, median salary was $520,000, average h-index 31.3, m-index 1.33, 118.7 publications. For chair (not mutually exclusive from full professor), median salary was $720,000, average h-index 34.8, m-index 1.36, 146.8 publications. The delta in salary per delta in rank and the associated changes in h-index, m-index, and publications are shown in Table 1. The average change in salary from assistant to associate professor is $11,805.56 / h-index, $447,368.42 / m-index, and $3,256.70 / publication; for associate to full it is $3,930.64 / h-index, $147,826.09 / m-index, and $884.27 / publication; and for full to chair it is $57,142.86 / h-index, and $7,117.44 / publication. This work provides the average change in salary among academic ranks based on changes in research publication productivity. Our present analysis is unable to assess causality of this association, and many unaccounted confounders may affect this relationship. Further work in this area may include evaluation of demographic factors that have demonstrated rank and salary disparities in radiation oncology, such as gender.

Negotiation Practices of Athletic Trainers Employed in the Clinical Setting.

Athletic trainers (ATs) are comparatively underpaid relative to peer health care professionals. Whereas many factors contribute to the salary and benefits of a given employment position, negotiation is a factor of the final salary and benefits package that is achieved. It is unclear to what extent ATs negotiate salary or other terms of employment during the hiring process. To explore the negotiation practices of ATs during the hiring process. Cross-sectional study. Web-based survey. A total of 587 ATs employed in the clinical setting who previously held at least 1 full-time employment position. Independent variables were several demographic factors as well as the current salary range. Dependent variables were participants' responses to various survey items focused on experiences with salary and terms-of-employment negotiation. Summary statistics were used to characterize all variables and multiple χ2 analyses (P < .05) were performed to determine the significant influences of independent variables on negotiation practices. More than half of ATs (57.6%) did not attempt to negotiate their salary, and almost three-quarters of ATs (70.5%) did not negotiate their terms of employment during the hiring process. The most successfully negotiated terms were moving expenses (72.3%) and continuing education funding and reimbursement (62.7%). The influence of demographic factors on negotiation and negotiation success varied, with significant findings for the number of previous full-time employment positions, gender, marital status, salary range, and number of dependents. It is alarming that more than half of ATs did not negotiate salary or terms of employment during the hiring process. Whereas widespread training on negotiation practices is warranted, our findings suggest it would be most beneficial for early-career and female ATs. All ATs must become comfortable with negotiating salary and terms of employment to effect change in the average salary and employment status of those in the profession.

How does institutional context shape work-related functionings for regular and self-employed workers? A contextualised application of the capability approach to Belgium, France and the Netherlands

PurposeAccording to Sen's theoretical framework of capability (1985), individuals reach their full potential once they have the freedom, intended as the set of functionings at their disposal, to do so. However, many critiques have been developed against the lack of embeddedness of the capability approach in social and political relations and structures. In this article, the authors investigate the influence of three institutional contexts (Belgium, the Netherlands and France) on the respective work-related functionings of self-employed and regular workers, with a focus on human capital investment and institutional support offered to them.Design/methodology/approachData from the European Working Conditions Survey (EWCS) are used to highlight similarities and differences in building work-related functionings for regular and self-employed workers. A regression analysis is provided at the country level.FindingsIn the three labour markets, the authors find that the building of work-related functionings is more successful for regular employees, especially as regards institutional support. Self-employed workers, on the other hand, need to rely on their individual capability as regards employment protection and human capital investment. However, the authors find interesting differences between the three institutional contexts. In both Belgium and France, self-employed workers are subject to higher instability in terms of changes in salary and hours worked, whereas atypical work is better positioned in the Dutch labour market. The Netherlands is also characterised by a less significant gap between regular and self-employed workers with respect to participation in training.Originality/valueIn this article, the authors contextualise Sen's (1985) theoretical framework by taking into account the institutional differences of labour markets. In particular, the authors provide a novel application of his capability approach to regular and self-employed workers in an economically relevant European area.

Employee Payroll Accounting System and Procedure Analysis

This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data analysis used descriptive qualitative technique, namely descriptive analytical method that compares the existing theory with the results of the research collected. The results of the study indicate that the payroll accounting system includes related functions, namely staffing, payroll section maker, timekeeping section, accounting section and finance section. Documents used in the payroll accounting system include supporting documents for salary changes, recapitulation of payroll registers, salary statements and proof of cash outflows. The accounting records used are general journals. Payroll procedures include procedures for recording time, procedures for making payroll, recording procedures for making proof of payment and procedures for paying salaries. Internal controls implemented include organization, authorization systems and recording procedures as well as healthy practices. This is also supported by the company's technological developments. Based on the results of these studies, it is known that the payroll accounting system of PT. Makassar Cellular Telecommunication has been effective and efficient.

Principal Labor Markets: Distance and Time Between Transferring Schools

While a growing body of literature has emphasized conditions surrounding principal turnover, less attention has been given to how within-career sorting has shaped the principal labor market. Given the recent shift towards remote and asynchronous learning platforms, this study is the first to explore how job-to-job transfer distance may shape principal sorting. Using longitudinal administrative data covering every certified principal in Texas over 20 years, we first calculate the driving distance and time for every principal transfer event in the state and determine how transfer distance and time vary by school and principal demographics. We then utilize hierarchical linear modeling to determine which school and principal characteristics are associated with increased transfer distance and driving time. We find that (1) transfer distances increased over time and did so sharply after the Great Recession, (2) White and male principals were more likely to transfer longer distances than females or principals of color, and (3) cost of living change was more associated with distance than salary change. These results add a new dimension to our understanding of the within-career transfer market of principals, pointing to potential differences in opportunity and/or preferences by principal race and sex by both labor market and locale. This study’s findings inform our understanding of the dispersion potentials of the principal labor market, offering insight into where recruitment efforts may be effectively targeted and which incentives may be attractive for hiring.

Firms’ Salary Adjustment in Response to Crises

This study aims to investigate firms’ behavior on salary adjustment in response to the Covid-19 crisis and presents findings on median basic salary change in the Malaysian labor market by occupational groups during quarters 3 and 4, 2020. The result finds a lower prevailing salary offer for the newly employed. For high-skilled occupations, employees above the age of 40 have seen the median salary class dropping one class below, while the young cohort below age 40 climbs up one salary class. The study has employed different machine learning techniques to build classification models for the prediction of the binary outcomes, namely “salary freeze or cut”, or “salary increase”. The findings discovered that the important factors that increase the likelihood of a “salary freeze or cut” for the newly employed had been consistently attributed to the occupational group by MASCO and the number of available job vacancies. Besides that, the job opportunity and salary potential for mid-skilled jobs are found to be shrinking despite the younger age cohort of workers receiving a higher median salary in Q4 as compared to Q3; this, however, comes with a reduction in job vacancies.

Global impact of COVID-19 on surgeons and team members (GlobalCOST): a cross-sectional study

ObjectivesTo investigate the impact of COVID-19 on the well-being of surgeons and allied health professionals as well as the support provided by their institutions.DesignThis cross-sectional study involved distributing an online...

The Relationship Between CDC Personnel Subjective Socioeconomic Status and Turnover Intention: A Combined Model of Moderation and Mediation.

A stable and motivated CDC workforce is critical for Chinese public health system improvement in the post-pandemic period of COVID-19. Meanwhile, the lack of career development prospects, low income, low status and the widespread and increasingly serious job burnout of employees CDC staff is a complex and difficult problem for the government. Therefore, this study explored the relationship between CDC personnel subjective socioeconomic status and turnover intention using a sample of 2,502 grass-roots CDC personnel who were administered with a subjective socioeconomic status scale, turnover intention scale, job burnout scale, and payment questionnaire. The results showed that: (1) subjective socioeconomic status had a significant association with job burnout and turnover intention; (2) all three dimensions of job burnout played a mediating role in the relationship between subjective socioeconomic status and turnover intention; (3) expected salary change played a moderating role between subjective socioeconomic status and turnover intention. The effect was stronger for workers with low expected salary change, which means due to the multidimensional comparative and complex mechanism of salary change, which had limited effect on turnover intention. These findings provide a basis for the relationship between turnover intention and socioeconomic status of grass-roots CDC personnel, and also provide ideas for reducing job burnout and staff turnover.