Jurnal Akuntansi Aktual (Apr 2019)
PELAKSANAAN KEADILAN UPAH BAGI “PEKERJA MALAM WANITA”
Abstract
Abstract:Management Accounting holds an information management financing which includes man-aging payment of wages for workers in the company. This study aims to interpret the implementation of justice of wage for women night workers. The purposing process using a transcendental phenomenol-ogy methodologies research. Subjects numbered five people consisting of 1 manager, 2 coordinators of Ladies Cord (LC) and 2 LC. All womens night worker that is “chosen by consumers” gets revenue sharing from the price of the service product. Each month, an accumulated earnings by LC reached IDR 5.000.000,- but the wages that received by LC is still under the Local Minimum Wage Policy (Upah Minimum Kabupaten/ Kota) which is about IDR 500,000,-. This is shows the injustice of wage and these unjustice makes workers to seek an additional income by doing some pornaction (prostitute). Compa-nies are required to formulate the appropriate and fairness labour agreement as stipulated in public policy legislation. Keywords:accounting, wages, justice, transcendental phenomenology, public policy.