Studi Akuntansi, Keuangan, dan Manajemen
Vol. 5 No. 1 (2025): Juli

System of Compensation and Variance of Cage Crews (ABK) Income in UD

Nurinaya, Nurinaya (Unknown)
Marhumi, Siti (Unknown)
Mayasari, Nur (Unknown)
Ningsih, Nurcahya (Unknown)
Arrijal, Muh Fadhil (Unknown)



Article Info

Publish Date
07 Jul 2025

Abstract

Purpose: This study aims to provide empirical evidence of the compensation system and income variance for Cage Crews (ABK) at UD. Turiolo before and after transitioning from an open to a closed house system, along with assessing the resulting income increases. Methodology/approach: This research adopts a quantitative descriptive approach, utilizing a paired sample t-test for data analysis. Data collection involved interviews with business owners and four crew members and documentation of compensation records across maintenance cycles. Results/findings: The findings revealed a significant increase in ABK income after the implementation of the closed house system. The performance-based compensation system is directly correlated with higher income levels achieved through improved operational efficiency. Conclusion: The MSME performance of social media in TOS Lubuklinggau showed a 45.3% sales increase, especially in culinary and fashion products. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: The study focused solely on one broiler chicken farm in Gowa Regency, limiting the generalizability of the findings to other farms or regions. Future studies should include a broader sample across different farming systems and geographical areas. Contribution: This research highlights the critical role of compensation systems in improving worker income within the poultry farming industry and provides evidence of the economic benefits of adopting modern cage systems, such as the closed house model.

Copyrights © 2025






Journal Info

Abbrev

sakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute ...