<![CDATA[Small and Medium Enterprises (SMEs) play a strategic role in Indonesia's economy, contributing over 60% to the Gross Domestic Product (GDP) and employing more than 97% of the national workforce. One of the rapidly growing SME sectors is tutoring institutions, with a total of 12,473 legally registered units in Indonesia, including 2,041 units in West Java Province by 2025. This study aims to: (1) identify compensable factors for employees at Tutoring Institution X and (2) evaluate the employee compensation system within the institution. A quantitative descriptive approach was employed, utilizing primary data collected through interviews with the owner of Tutoring Institution X and secondary data from literature studies. The findings indicate that the existing compensation system remains suboptimal, as it does not adequately reflect the balance between workload and compensation received. The analysis identified ten compensable factors, with education ranking as the highest-weighted factor. Compensation evaluation using the Eckenrode method revealed that the proposed compensation structure significantly increases salaries compared to the previous actual wages, with percentage increases ranging from 48% to 601% depending on the job title.]]>
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