Transformasi Sistem Penggajian Pasca Merger BUMN Pelabuhan: Studi Kasus PT Pelindo Jasa Maritim

Hariany Idris (Universitas Negeri Makassar)

Bata Ilyas Journal of Accounting
Vol 7, No 2 (2026)

Penelitian ini bertujuan menganalisis transformasi sistem penggajian pasca merger PT Pelabuhan Indonesia (Persero) yang berdampak pada integrasi kebijakan sumber daya manusia dan tata kelola penggajian di PT Pelindo Jasa Maritim. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang melibatkan unit sumber daya manusia, keuangan, dan pengelola payroll. Analisis data dilakukan secara deskriptif dengan mengacu pada perspektif Institutional Theory untuk menjelaskan proses adaptasi organisasi terhadap perubahan pasca merger. Hasil penelitian menunjukkan bahwa transformasi sistem penggajian diwujudkan melalui harmonisasi kebijakan kompensasi, penerapan sistem payroll terintegrasi, penguatan mekanisme pengendalian internal, serta standardisasi prosedur persetujuan dan pembayaran gaji. Transformasi tersebut meningkatkan akurasi data, memperkuat tata kelola penggajian, dan mendukung integrasi organisasi pasca merger. Penelitian ini memberikan kontribusi pada literatur mengenai integrasi sumber daya manusia dan tata kelola payroll dalam konteks merger badan usaha milik negara. This study aims to analyze the transformation of the payroll system after the merger of PT Pelabuhan Indonesia (Persero) which impacts the integration of human resource policies and payroll governance at PT Pelindo Jasa Maritim. The study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation involving human resources, finance, and payroll management units. Data analysis was conducted descriptively with reference to the Institutional Theory perspective to explain the process of organizational adaptation to post-merger changes. The results show that the payroll system transformation was realized through harmonization of cost-saving policies, implementation of an integrated payroll system, strengthening internal control mechanisms, and standardization of salary approval and payment procedures. This transformation improves data accuracy, strengthens payroll governance, and supports post-merger organizational integration. This study contributes to the literature on human resource integration and payroll governance in the context of state-owned enterprise mergers.