EVALUATION OF WAGE STRUCTURE AND SCALE (SSU) USING THE SEQUENTIAL MULTIPLE SCALE METHOD IN THE SME WARUNG PENYET REJOSARI IN BOYOLALI DISTRICT

Abstract

Small and Medium Enterprises (SMEs) currently still lack structured salary distributions or are not in line with compensation management. Warung Penyet Rejosari is a restaurant established in 2008 and serves various menus such as rice, chicken, and duck. This research utilizes both quantitative and qualitative approaches. Primary data was obtained through in-depth interviews directly with Mr. Agus, who serves as a finance analyst. Secondary data was obtained through direct findings on electronic media platforms such as WhatsApp, Instagram, Facebook, SME data archives, books, and journals related to compensation management. Salary restructuring using the sequential double scale method has reached an ideal state with a mid-to-mid value smaller than the spread value, and the spread value correlates directly with the grade increase. The total salary gap after restructuring indicates a significant improvement in the structure and wage scale of SMEs