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Journal articles on the topic 'Wage accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Merina, Citra Indah, and Mentari Bunga Herfazalesa. "ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PERUSAHAAN PADA PT. TRI MARBAKO." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 5, no. 2 (2022): 255. http://dx.doi.org/10.32497/akunbisnis.v5i2.4067.

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This study aims to determine the payroll and wage accounting system that is applied to increase the effectiveness of internal control at PT. Tri Marbako. The research method used is qualitative descriptive method. The data of this research are primary data and secondary data. Data collection techniques used are interviews, documentation and observation. The data analysis technique used is by comparing the payroll and wage accounting systems at PT. Tri Marbako with Mulyadi's theory of payroll and wage accounting systems and conducted a comparative analysis of payroll and wage accounting systems

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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "The wage gap in accounting positions." Cadernos EBAPE.BR 18, no. 2 (2020): 336–52. http://dx.doi.org/10.1590/1679-395177220x.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contra

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Fadillah, Yuniar Nur, and Amin Sadiqin. "ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. KARYA MITRA TEHNIK." Jurnal Bina Bangsa Ekonomika 15, no. 1 (2022): 29–35. http://dx.doi.org/10.46306/jbbe.v15i1.103.

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The company is an important compenent is supporting management activities. The most important part is, the payroll and wage accounting system are very useful for companies, which can help to make decisions and achieve the implementation of salaries and wages for employees. The goal is to get the results of the implementation of the salary and wage process. In this study the author uses a qualitative descriptive method, which aims to read and analyze the performance of the accounting system at PT. Karya Mitra Tehnik. The results of this analysis show the salary and wage accounting system at PT.

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Lestari, Dian Ayu Bintang, Dia Novita Sari, Ziqa Laili Nedyla, Rahma Putri Jaelani, Revalia Putri Afandi, and Putri Bella Dinata. "Analysis of Payroll and Wage Accounting System at PT. Taco Pratama Nusantara Gresik." Small Business Accounting Management and Entrepreneurship Review 5, no. 1 (2025): 40–50. https://doi.org/10.61656/sbamer.v5i1.345.

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Purpose: This study aims to determine how the payroll and wage accounting system is implemented and whether the payroll and wage accounting system supports the internal control system at PT Taco Pratama Nusantara. Methods: The research method used is a qualitative approach by collecting data through interviews, participatory observation, and document analysis. Findings: PT. Taco Pratama Nusantara which is engaged in the Trucking sector has implemented basic accounting functions including recording payroll and wage costs, creating cash disbursement evidence and financial reports. The financial

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Xurramov, Davlatbek. "BASIC DUTIES AND FORMS OF ACCOUNTING OF LABOR AND WAGE." МЕДИЦИНА, ПЕДАГОГИКА И ТЕХНОЛОГИЯ: ТЕОРИЯ И ПРАКТИКА 2, no. 6 (2024): 251–58. https://doi.org/10.5281/zenodo.12304516.

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In this article, we will consider what are wages, wages and their tasks, wage forms, definition set and definition rate. At the same time, we will study the differences between discharges, basic and additional wages.

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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "Fatores determinantes das diferenças salariais entre as ocupações da contabilidade." Cadernos EBAPE.BR 18, no. 2 (2020): 336–52. http://dx.doi.org/10.1590/1679-395177220.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contra

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Mahira Nur Alfiani, Diana Zuhro, Sutini Sutini, Tjandra Wasesa, Wiratna Wiratna, and Heri Toni. "Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan)." Cakrawala: Jurnal Pengabdian Masyarakat Global 2, no. 4 (2023): 109–33. http://dx.doi.org/10.30640/cakrawala.v2i4.1711.

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The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parti

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Гаджиева, М. А. "The system of accounting for wages in accordance with the minimum wage." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 1242–45. http://dx.doi.org/10.34925/eip.2022.144.7.250.

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В статье рассматриваются особенности учета оплаты труда в соответствии с показателем МРОТ, действующим на федеральном, и при определенных условиях, на региональном уровнях. Рассматриваются отдельные виды начислений, которые зависят от размера МРОТ и не зависящие от него. Приведен алгоритм действий бухгалтера организации при увеличении минимального размера оплаты труда. Отмечены меры наказаний организаций и индивидуальных предпринимателей за нарушения законодательства по минимальному размеру заработной платы. The article deals with the specifics of accounting for wages in accordance with the mi

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Brown, Jason L., Patrick R. Martin, Donald V. Moser, and Roberto A. Weber. "The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment." Accounting Review 90, no. 3 (2014): 941–66. http://dx.doi.org/10.2308/accr-50959.

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ABSTRACT Firms frequently attempt to increase profits by replacing some existing workers with new lower-wage workers. However, this strategy may be ineffective in an incomplete-contract environment because the new workers may provide lower effort in response to their lower wages, and hiring new lower-wage workers may damage the remaining original workers' reciprocal relationship with the firm. We conduct an experiment to examine this issue and find that when new lower-wage workers become available, firms hire them to replace original higher-wage workers and pay the new workers lower wages. How

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Ohlert, Clemens. "Gesetzlicher Mindestlohn: Auswirkungen auf Frauen und Männer." Wirtschaftsdienst 104, no. 2 (2024): 117–22. http://dx.doi.org/10.2478/wd-2024-0035.

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Abstract Since its introduction, minimum wage has led to greater increases in average hourly wages and monthly earnings for women than for men. The effects of minimum wage on the hourly wages of women and men affected by the minimum wage have been similar on average. However, women are more frequently employed in the minimum wage sector than men and therefore benefit from it more often. Reductions in working hours due to the introduction of minimum wage were lower for women than for men in the short term. Minimum wage did not have a significant effect on employment for women or men and therefo

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Skilling, Peter, and Helen Tregidga. "Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand." Accounting, Auditing & Accountability Journal 32, no. 7 (2019): 2031–61. http://dx.doi.org/10.1108/aaaj-04-2016-2532.

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Purpose The purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage. Design/methodology/approach A systematic content analysis of arguments made for and against the living wage in a range of secondary data sources is conducted. Boltanski and Thévenot’s typology of “orders of worth” provides the framework for analysis. Findings Arguments for a living wage are found to draw on a range of orders of worth. These arguments hold that while market signals have a valid role in informing wage decisions, such decisions should also take

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Gudz,, I. F. L. Ya Shevchenko, and L. Ya Shevchenko. "WAGE IN THE MANAGEMENT AND CONTROL SYSTEM AT THE ENTERPRISE." Economics and Management, no. 4 (2022) (December 23, 2022): 118–26. http://dx.doi.org/10.36919/2312-7812.4.2022.118.

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The article is devoted to topical issues of wages as an object of management and control at the enterprise. It has been proven that the correct organization of accounting of accrued wages contributes to effective management and control with the aim of timely calculation of wages and effective use of labor resources. Proper organization of accounting includes the selection of the most modern forms and systems of work, analysis of factors that increase labor productivity and ensure optimization of the working time of employees. The article highlights the importance of the formation of the accoun

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Carneiro, Anabela, Paulo Guimarães, and Pedro Portugal. "Real Wages and the Business Cycle: Accounting for Worker, Firm, and Job Title Heterogeneity." American Economic Journal: Macroeconomics 4, no. 2 (2012): 133–52. http://dx.doi.org/10.1257/mac.4.2.133.

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Using a longitudinal matched employer-employee dataset for Portugal over the 1986–2007 period, this study analyzes the wage responses to aggregate labor market conditions for newly hired workers and existing workers within the same firm. Accounting for worker, firm, and job title heterogeneity, the data support the hypothesis that entry wages are more procyclical than wages of stayers. A one point increase in the unemployment rate decreases wages of newly hired workers within a given firm-job title by around 2.7 percent and by 2.2 percent for stayers within the same firm-job title. Finally, th

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Казибекова, Р. Б., and З. М. Гасанова. "Methodological bases of payroll accounting and personnel settlements." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1381–84. http://dx.doi.org/10.34925/eip.2021.128.3.280.

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В статье раскрывается понятие и задачи учета заработной платы и расчетов с персоналом на предприятии, а также функции заработной платы. Дано описание основных форм и видов заработной платы и представлены основные принципы организации учета заработной платы на предприятии. The article reveals the concept and tasks of accounting for wages and settlements with personnel at the enterprise, as well as the functions of wages. A description of the main forms and types of wages isgiven and the basic principles of organizing wage accounting at an enterprise are presented.

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KRYUKOVA, Iryna, and Tetyana Federka. "Wage of employees in the agricultural sector: modern socio-economic and accounting aspects." Actual problems of innovative economy, no. 2020/3 (June 25, 2020): 10–18. http://dx.doi.org/10.36887/2524-0455-2020-3-2.

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Introduction. Many socio-economic problems are characteristic of the agricultural sector, the main of which are: mi-gration of rural population, low income and quality of life of rural residents, lack of social infrastructure of the village, re-ducing the prestige of agricultural work for young professionals. Increasing the level of remuneration and income of the hired personnel of agrarian business entities is a prerequisite for solving such modern problems. The purpose of the research is identification and analysis of modern socio-economic trends and problems of account-ing and analytical su

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Slaubaugh, Michael. "Accounting Implications of Minimum-Wage Regulations." Journal of Collective Negotiations (formerly Journal of Collective Negotiations in the Public Sector) 32, no. 1 (2008): 33–39. http://dx.doi.org/10.2190/cn.32.1.d.

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Goncharuk, Svitlana, and Iryna Melnyk. "PAYMENT ACCOUNTING IN COVID-19 CONDITIONS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 90–93. http://dx.doi.org/10.31891/2307-5740-2021-300-6-16.

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The article is a study of payroll accounting in terms of COVID-19. It was found out that today the issue of accounting for payroll in the enterprise is the main part of the social and labor relations of workers, employers and the state, which have a great influence on the labor resources of our country. It is determined that practical and theoretical issues of wage calculations always attract the attention of scientists, legislators, heads of organizations and employees. Wages are one of the most important factors in the efficiency of the enterprise, because its size and timely payment depends

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Idson, Todd L., and Hollis F. Price. "An Analysis of Wage Differentials by Gender and Ethnicity in the Public Sector." Review of Black Political Economy 20, no. 3 (1992): 75–98. http://dx.doi.org/10.1007/bf02689935.

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This study investigates the source of wage differentials between blacks, Hispanics, and whites, and between women and men, in metropolitan Dade County (Florida) government, and draws out the implications of this analysis for affirmative action planning. Our distinctive finding is that the primary factor causing observed wage differentials by ethnicity is the sorting of people across occupational categories. Wage decompositions reveal that for males, 70 percent, 88 percent, and 47 percent of the wage gaps between white and black, white and Hispanic, and Hispanic and black, respectively, are att

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Lydon, Reamonn, and Ian Walker. "Welfare to Work, Wages and Wage Growth*." Fiscal Studies 26, no. 3 (2005): 335–70. http://dx.doi.org/10.1111/j.1475-5890.2005.00015.x.

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Heathcote, Jonathan, Kjetil Storesletten, and Giovanni L. Violante. "Consumption and Labor Supply with Partial Insurance: An Analytical Framework." American Economic Review 104, no. 7 (2014): 2075–126. http://dx.doi.org/10.1257/aer.104.7.2075.

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We develop a model with partial insurance against idiosyncratic wage shocks to quantify risk sharing. Closed-form solutions are obtained for equilibrium allocations and for moments of the joint distribution of consumption, hours, and wages. We prove identification and demonstrate how labor supply data are informative about risk sharing. The model, estimated with US data over the period 1967–2006, implies that (i) 39 percent of permanent wage shocks pass through to consumption; (ii ) the share of wage risk insured increased until the early 1980s; and (iii) preference heterogeneity is important

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Krisdayanti, Merin, and Nanik Kustiningsih. "ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X." Accounting and Management Journal 5, no. 2 (2021): 36–43. http://dx.doi.org/10.33086/amj.v5i2.2170.

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The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wa

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Gadzhieva, Madinat Akhmedovna. "THE SYSTEM OF ACCOUNTING FOR WAGES IN ACCORDANCE WITH THE MINIMUM WAGE." Journal of Applied Research 5, no. 11 (2022): 376–80. http://dx.doi.org/10.47576/2712-7516_2022_11_5_376.

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Gharehgozli, Orkideh, and Vidya Atal. "Gender Wage Gap: Within and Across Borders." Studies in Business and Economics 16, no. 2 (2021): 74–83. http://dx.doi.org/10.2478/sbe-2021-0025.

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Abstract This paper aims to explore gender wage differential at the wage distribution decile level. We define “real wage” with one of the most tangible adjustment measures, “Big Mac Index”. We study wages equivalent to the number of Big Mac burgers (per day) of men and women belonging to different wage distribution deciles for 21 countries and for the priod of 2000 to 2013. We find that, across countries, the higher the GDP per capita, the larger the gender wage gap. The “wealthy” European countries have the lowest female to male wage ratio. High female participation in part-time jobs may be a

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Choe, Chung, and Philippe Van Kerm. "Foreign Workers and the Wage Distribution: What Does the Influence Function Reveal?" Econometrics 6, no. 3 (2018): 41. http://dx.doi.org/10.3390/econometrics6030041.

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This paper draws upon influence function regression methods to determine where foreign workers stand in the distribution of private sector wages in Luxembourg, and assess whether and how much their wages contribute to wage inequality. This is quantified by measuring the effect that a marginal increase in the proportion of foreign workers—foreign residents or cross-border workers—would have on selected quantiles and measures of inequality. Analysis of the 2006 Structure of Earnings Survey reveals that foreign workers have generally lower wages than natives and therefore tend to haul the overall

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Shen, Yongjian, Shangkun Liang, and Donghua Chen. "Wage and Accounting Conservatism: Evidence from China." China Journal of Accounting Studies 1, no. 1 (2013): 32–46. http://dx.doi.org/10.1080/21697221.2013.781769.

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Myrksina, Y. A. "Modern Problems of Wage Accounting in Agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 20, 2025): 393–407. https://doi.org/10.33920/sel-11-2506-02.

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The article examines the current challenges associated with wage accounting in agricultural organizations. Special attention is paid to the specifics of calculating and paying employee benefits in the context of the seasonal nature of production inherent in this industry. Methodological approaches to accounting, difficulties associated with the implementation of automated systems, as well as issues of the organization of internal control are considered. The paper analyzes the data from the accounting documentation of agricultural organizations and the results of interviews with accountants, wh

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Matherne, Danielle. "The price is productivity: wage justice in the United States." Corporate Ownership and Control 5, no. 2 (2008): 207–11. http://dx.doi.org/10.22495/cocv5i2c1p9.

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Wages, especially recently, have become a very controversial topic. In terms of wage justice, the debate becomes more controversial due to the ambiguity surrounding the factors that determine a fair wage. Obviously, no intelligent, savvy CEO will pay his or her employees more than they produce for the company. Were this to occur, bankruptcy would be the inevitable result. However, a debate occurs when discussing how to reconcile wages with profit. Companies want to maximize profits, while employees want to maximize their personal wage earnings. A seemingly easy solution would be to pay employe

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Burauel, Patrick, Marco Caliendo, Markus M. Grabka, et al. "The Impact of the German Minimum Wage on Individual Wages and Monthly Earnings." Jahrbücher für Nationalökonomie und Statistik 240, no. 2-3 (2020): 201–31. http://dx.doi.org/10.1515/jbnst-2018-0077.

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AbstractThis paper evaluates the short-run impact of the introduction of a statutory minimum wage in Germany on the hourly wages and monthly earnings of workers targeted by the reform. We first provide detailed descriptive evidence of changes to the wage structure in particular at the bottom of the distribution and distinguish between trends for regularly employed and marginally employed workers. In the causal analysis, we then employ a differential trend adjusted difference-in-differences (DTADD) strategy to identify the extent to which these changes in wages and earnings can be attributed to

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Liles, Campbell, Alan Ruigang Tang, Mark Petrovic, Robert J. Dambrino, Reid C. Thompson, and Lola Blackwell Chambless. "334 Resident Salary Compared to Living Wages at US Training Institutions." Neurosurgery 70, Supplement_1 (2024): 98. http://dx.doi.org/10.1227/neu.0000000000002809_334.

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INTRODUCTION: Resident physician salaries vary by region, though it is unknown how these variations compare to differences in living wages across the United States or what factors drive residency salary discrepancies. METHODS: Publicly available resident salary information was obtained from full-service training centers containing a neurosurgical residency program via institution-specific websites in February 2023 with information on post-graduate year (PGY)-1 through PGY-7 resident compensation for 2022-2023. Living wage calculations by city were generated via the Massachusetts Institute of T

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НОВОСЕЛОВА С.А., НОВОСЕЛОВА С. А., КОТАР О. К. КОТАР О.К., КОНДАК В. В. КОНДАК В.В., НОВИКОВА Н. А. НОВИКОВА Н.А., and СОЛОДОВНИКОВА Г. А. СОЛОДОВНИКОВА Г.А. "MANAGERIAL ASPECTS OF ANALYSIS OF THE WAGE FUND AND PAYMENTS WITH PERSONNEL IN PEASANT FARMS." Экономика и предпринимательство, no. 2(163) (May 9, 2024): 900–904. http://dx.doi.org/10.34925/eip.2024.163.2.177.

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В статье приводится управленческий аспект анализа фонда оплаты труда и расчетов с персоналом. Авторы исследуют адаптивные признаки управленческого учета в крестьянском фермерском хозяйстве. В статье рассматриваются логические взаимосвязи между управлением персоналом, бухгалтерским учетом расчетов по оплате труда, автоматизацией процессов учета и анализа фонда оплаты труда. The article provides the managerial aspect of the analysis of the wage fund and settlements with personnel. The authors explore the adaptive features of management accounting in peasant farming. The article examines the logi

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Tandrayen-Ragoobur, Verena, and Rajeev Pydayya. "Gender wage differential in private and public sector employment." Gender in Management: An International Journal 31, no. 3 (2016): 222–48. http://dx.doi.org/10.1108/gm-08-2014-0071.

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Purpose This paper aims to analyse the magnitude of the gender wage disparity in the public and private sectors in Mauritius across both mean differentials and overall wage distribution. The paper then decomposed the gender wage differential using the Oaxaca and Blinder (1973) decomposition technique. Design/methodology/approach The study uses cross-sectional data from the Continuous Multi-Purpose Household Budget Survey (CMPHS), from 2006 to 2013. The sample size on average is around 12,000 households surveyed per year. Findings The results reveal that that gender wage differentials are preva

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Lukyanova, Anna. "What keeps public sector workers in low-paid jobs? The role of self-selection and non-cognitive skills in explaining the public-private wage gap." Applied Econometrics 62 (2021): 32–53. http://dx.doi.org/10.22394/1993-7601-2021-62-32-53.

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This paper examines whether non‐cognitive skills (personality traits and risk attitudes) influence self‐selection into employment and the choice between the public and private sectors and, if so, how they relate to wages in each sector. The methodology combines multinomial logistic regression to model the patterns of selection with an Oaxaca–Blinder‐type decomposition of the intersectoral wage gap. I find that personality traits have a substantial effect on selection into employment and the preferences towards the private sector. They have a significant, albeit small, effect on wages in both s

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Suryanti, Ery, Hendra Lesmana, Husni Mubarok, and Puspa Fortuna Zulfa. "Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Pada Sebuah Perusahaan." Jurnal Sistem Informasi Akuntansi (JASIKA) 3, no. 1 (2023): 17–24. http://dx.doi.org/10.31294/jasika.v3i01.1921.

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The payroll and wages system is made to make it easier for financial officers who have the responsibility to provide salaries or wages to employees. The data used in the process of providing employee work results includes the division of tasks and responsibilities in work as well as accounting records that must be owned by the company so that what employees receive is in accordance with their work results. The purpose of this study is to find out whether the payroll and wage system at this finance company is running well. This study uses data collection methods including: observation, intervie

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Morris Morant, Rosetta A., and David C. Jacobs. "Frontiers of efficiency wages: unconventional wisdom?" Journal of Management History 24, no. 3 (2018): 300–315. http://dx.doi.org/10.1108/jmh-09-2017-0045.

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Purpose The purpose of this paper is to trace the historical foundation of the efficiency wage theory and examine its conceptual framework against other wage theories, in relation to conventional practices in human resource management. Design/methodology/approach Following a description of various wage theories, a conceptual analysis maps the evolutionary process of efficiency wage theory. Findings The concept of efficiency being applied to wages appears to evolve from Smith. The difference between the classical and the institutionalists’ perspectives appears to be the meaning ascribed to effi

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Dachlan, Rudy Syafariansyah, and Rivaldi Ramadhan Reksa. "ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIANDAN PENGUPAHAN PADA KOPERASI TKBM KARYA KALTIM BONTANG." Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah 10, no. 2 (2021): 132–41. http://dx.doi.org/10.24903/je.v10i2.1374.

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Abstract The accounting system is a key component that can support business activities. The accounting system consists of several subsystems, one of which is the payroll and wages information system. The payroll information system plays an important role in the company and is directly connected to the workers employed in the company or organization. Payroll and wage accounting information system is an internal control tool to minimize fraudulent actions that may occur and harm the company. The purpose of this research is to provide an overview of whether the payroll accounting syst

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SOUZA, Paulo Vitor Souza de, and César Augusto Tibúrcio SILVA. "WAGE DISCRIMINATION BETWEEN GENDERS IN THE BRAZILIAN EMPLOYMENT ACCOUNTING MARKET." Boletim de Conjuntura (BOCA) 13, no. 39 (2023): 180–200. https://doi.org/10.5281/zenodo.7726106.

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This study aim to verify factors that explain the gender wage gap in the Brazilian accounting job market. Data were obtained through the Annual Social Information Report (RAIS) between the years 2003 to 2017. Salary amounts for men and women were collected, as well as information regarding age, education, length of service, size of establishment, type of occupation, legal nature of the company and geographic region of the worker. Analyzes were performed using frequency distribution, descriptive statistics, tests of differences in means and simple linear regression. The results indicate that th

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Dex, Shirley, Kelly Ward, and Heather Joshi. "Gender differences in occupational wage mobility in the 1958 cohort." Work, Employment and Society 22, no. 2 (2008): 263–80. http://dx.doi.org/10.1177/0950017008089104.

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This article examines the wage growth of British men and women between the ages of 33 and 42 who were employed full time at both of these ages using the 1958 National Child and Development Study. Wage growth is examined in the differences of the log of hourly wage rates reported at the 33 and 42 year old interviews of this cohort study. Men were found to have higher wage growth rewards than women when in higher occupations and be more likely than women to be in these higher wage growth occupations. Women's wages grew more slowly over the period than men's wages because they were located dispro

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Klychova, Guzaliya, Alsu Zakirova, Amina Husainova, Augul Klychova, and Regina Nurieva. "DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL OF PAYMENTS WITH PERSONNEL FOR WAGES." Vestnik of Kazan State Agrarian University 18, no. 3 (2023): 170–79. http://dx.doi.org/10.12737/2073-0462-2023-170-179.

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The relevance of the study is due to the need to improve the methodological support of control procedures carried out in the process of internal control of compliance with labor legislation and accounting for settlements with personnel for wages. The internal control program developed to improve control planning serves as instructions and a means of monitoring the timely and effective implementation of control procedures. The program focuses on important areas of inspection, which contributes to the optimal organization of control activities. The internal control working document “Test for ass

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Kovalev, L., and I. Kovalev. "Issues of rationalization and determination of total costs for technical service of livestock equipment." Sel'skohozjajstvennaja tehnika: obsluzhivanie i remont (Agricultural Machinery: Service and Repair), no. 2 (February 1, 2020): 3–11. http://dx.doi.org/10.33920/sel-10-2002-01.

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The most important main points of an improved methodology for determining the costs of maintenance and repair of livestock equipment using standards are considered, the features of accounting and planning of this type of work (technical service of livestock equipment) are noted. The general provisions of the methodology for calculating the basic wage are given, depending on the choice of the form of remuneration by the technical maintenance and repair of livestock equipment. To simplify these calculations, the rationale for establishing a single common coefficient that takes into account the a

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Gita Febriani Panigoro, Gita Febriani Panigoro, Mattoasi Mattoasi, and Siti Pratiwi Husain Siti Pratiwi Husain. "Penetapan Biaya Upah Petani Jagung dalam Konsep Huyula: Studi Kasus di Desa Bukit Aren." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (2024): 3432–39. http://dx.doi.org/10.47467/alkharaj.v6i5.947.

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This research departs from the phenomenon of wage-wage practices that occur in Bukit Aren Village using the local community's traditional system, namely the mutual cooperation system or in Gorontalo language known as "Huyula". Determining employee wage rates for each job is important because employees expect service rewards from the results of their work. Determining appropriate wage rates will have an impact on employee work results in accordance with the agreed provisions. This research is related to Management Accounting with the concept of determining employee/farmer wage rates using the H

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Friska, Friska Nanda Pratiwi, and Kamilah k. Kamilah. "ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN DALAM UPAYA MENDUKUNG EFEKTIFITAS PENGENDALIAN INTERNAL PERUSAHAAN (Studi Kasus PT Fajar Agung Desa Bengabing)." Jurnal Ekonomi Bisnis dan Akuntansi 3, no. 1 (2022): 1–5. http://dx.doi.org/10.55606/jebaku.v3i1.648.

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An abstranct is a brief summary of a resea The payroll and wage accounting system is an important part because it can help companies in processing salary/wages payments, thereby preventing fraudulent actions. A good accounting system will affect the company's internal control. This study aims to analyze how the payroll accounting information system has been implemented by PT. Fajar Agung and how the payroll accounting information system supports internal control at PT. Fajar Agung. This study uses a qualitative approach with a descriptive method, which focuses on the payroll accounting informa

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Dütsch, Matthias, Ralf Himmelreicher, and Clemens Ohlert. "Calculating Gross Hourly Wages – the (Structure of) Earnings Survey and the German Socio-Economic Panel in Comparison." Jahrbücher für Nationalökonomie und Statistik 239, no. 2 (2019): 243–76. http://dx.doi.org/10.1515/jbnst-2017-0121.

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Abstract The statutory minimum wage in Germany was set as an hourly wage. Thus, valid information on gross hourly wages must be calculated from monthly wages and weekly working hours. This paper compares the German Socio-Economic Panel (GSOEP) and the (Structure of) Earnings Survey (SES/ES). The sampling and collection of data on employees in the household survey GSOEP, and on jobs in the administrative surveys SES/ES exhibit fundamental conceptual differences. Accordingly, there is variation in the definition of types of employment and in the distribution of the observed units regarding centr

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Moriarty, Jeffrey. "What’s in a Wage? A New Approach to the Justification of Pay." Business Ethics Quarterly 30, no. 1 (2019): 119–37. http://dx.doi.org/10.1017/beq.2019.42.

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ABSTRACT:In this address, I distinguish and explore three conceptions of wages. A wage is a reward, given in recognition of the performance of a valued task. It is also an incentive: a way to entice workers to take and keep jobs, and to motivate them to work hard. Finally, a wage is a price of labor, and like all prices, conveys valuable information about relative scarcity. I show that each conception of wages has its own normative logic, or appropriate justification, and these logics can come apart. This explains some of the debate about wages and makes the project of justifying a wage simpli

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Zaman, Komarun, and Devangga Putra Adhitya Pratama. "IMPROVING THE EFFICIENCY OF PAYROLL AND WAGE PROCESSES IN SURABAYA'S CREATIVE INDUSTRIES: COULD MANAGEMENT ACCOUNTING INFORMATION SYSTEM DO IT?" International Journal of Global Accounting, Management, Education, and Entrepreneurship 4, no. 1 (2023): 22–31. http://dx.doi.org/10.48024/ijgame2.v4i1.87.

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The purpose of this study was to analyze and find out about the accounting information system in the process of payroll and wages. In addition, the purpose of this study is also to determine the effect of an effective and efficient payroll and payroll accounting information system, thus facilitating the payroll and remuneration process. The research method used in the research of payroll and wage accounting information systems is to use qualitative descriptive research methods and literature. An Accounting Information System (AIS) is a system designed to collect and display accounting informat

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Dütsch, Matthias, and Ralf Himmelreicher. "Characteristics Contributing to Low- and Minimum-Wage Labour in Germany." Jahrbücher für Nationalökonomie und Statistik 240, no. 2-3 (2020): 161–200. http://dx.doi.org/10.1515/jbnst-2018-0076.

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AbstractIn this article we examine the correlation between characteristics of individuals, companies, and industries involved in low-wage labour in Germany and the risks workers face of earning hourly wages that are below the minimum-wage or low-wage thresholds. To identify these characteristics, we use the Structure of Earnings Survey (SES) 2014. The SES is a mandatory survey of companies which provides information on wages and working hours from about 1 million jobs and nearly 70,000 companies from all industries. This data allows us to present the first systematic analysis of the interactio

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Pangarkar, Nitin, and Yuen Kay Chung. "Timing, Trust and Transparency: Wage Restructuring at Glaxosmithkline." Asian Case Research Journal 10, no. 02 (2006): 249–59. http://dx.doi.org/10.1142/s0218927506000788.

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The economic ups and downs since the eruption of the Asian crisis in 1997 had prompted a wave of restructurings and job losses in Singapore and several other Asian countries. As a response, policy-makers in the Singapore government had urged companies to undertake wage reforms and to adopt more flexible wages. The wage restructuring exercise undertaken by the Singapore office of Glaxo Smithkline, one of the largest pharmaceutical companies in the world, in 2002 is studied in this case. Since the merger of Glaxo Welcome and SmithKline Beecham two years earlier, there had been consolidation with

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Iregui, Ana, Ligia Melo, and María Ramírez. "Wage Adjustment Practices and the Link between Price and Wages: Survey Evidence from Colombian Firms." Lecturas de Economía, no. 76 (September 3, 2012): 17–53. http://dx.doi.org/10.17533/udea.le.n76a12811.

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This paper explores firms’ wage adjustment practices in the Colombian formal labor market; specifically, the timing and frequency of wage increases, as well as the link between wage and price changes. We use a survey of 1,305 firms belonging to all economic sectors. The results show that most firms adjust base wages annually, increases were concentrated around observed inflation and none of the firms cut wages. Moreover, factors associated with the performance of firms and workers alike are the main determinants of wage adjustments. The link between wages and price changes is stronger in secto

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Mueller, Andreas I. "Separations, Sorting, and Cyclical Unemployment." American Economic Review 107, no. 7 (2017): 2081–107. http://dx.doi.org/10.1257/aer.20121186.

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This paper establishes a new fact about the compositional changes in the pool of unemployed over the US business cycle. Using microdata from the Current Population Survey for the years 1962–2012, it documents that in recessions the pool of unemployed shifts toward workers with high wages in their previous job and that these shifts are driven by the high cyclicality of separations for high-wage workers. The paper finds that standard theories of wage setting and unemployment have difficulty in explaining these patterns and evaluates a number of alternative theories that do better in accounting f

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Braun, Helge, Roland Döhrn, Michael Krause, Martin Micheli, and Torsten Schmidt. "Macroeconomic Long-Run Effects of the German Minimum Wage when Labor Markets are Frictional." Jahrbücher für Nationalökonomie und Statistik 240, no. 2-3 (2020): 351–86. http://dx.doi.org/10.1515/jbnst-2018-0080.

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AbstractThis paper analyzes the introduction of the German minimum wage in 2015 in a structural model geared to quantitatively assess its long-run economic effects. We first employ a simple neoclassic model where wages equal their marginal product, then extend this model to two sector economy, and finally introduce search and matching frictions. Even though all model variants remain highly stylized, they yield quantitative insights on the importance of different mechanisms and channels through which minimum wages affect outcomes in the long run. In this framework, the minimum wage has a strong

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G.A., Salimova, and Isaev V.T. "FACTOR ANALYSIS OF WAGES IN AGRICULTURE." Russian Electronic Scientific Journal 52, no. 2 (2024): 342–52. https://doi.org/10.31563/2308-9644-2024-52-2-342-352.

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The issue of optimizing labor costs is one of the key issues for the Russian economy. It is important to correctly reflect the calculation of wages with personnel, correctly calculate wages, and also timely and correctly calculate and make deductions from wages. Payroll accounting is one of the most complex, laborintensive and responsible areas of accounting work in an enterprise; it is regulated by a large number of frequently changing regulations. Consequently, the development of Российский электронный научный журнал / Russian electronic scientific journal, 2024, №2(52) 352 wage analysis is

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