The Effect of Salary and Benefits on the Work Spirit of Nurses in PKU Muhammadyah Islamic Hospital

Islamic Hospital PKU Muhamadiyah Palangkaraya has duty and responsibility to increase health service to people in Central Kalimantan. The purpose of this study is to find out the effect of compensation toward the work courage of employees at Islamic Hospital PKU Muhamadiyah Palangkaraya. The data that were collected in this study consist of: a) data about Hospital PKU Muhamadiyah Palangkaraya, b) data about compensation at Hospital PKU Muhamadiyah Palangkaraya. The techniques that were used in collecting the data were observation, interview, documentation and study literature. In this study, the writer conducted questionnaires to nurses of Hospital PKU Muhamadiyah Palangkaraya; 59 questionnaire sheets were conducted and returned to the writer were only 45 questionnaire sheets. In spite of that, the total of respondents was 45. The result of the study is; based on the result of correlation operation, it is known that R2= 0,1, it means that 1% of work courage variable (Y) is mutually influenced by salary and incentive, and other variables, such as leadership and motivation were not analyzed.


Islamic
Hospital PKU Muhamadiyah Palangkaraya has duty and responsibility to increase health service to people in Central Kalimantan. The purpose of this study is to find out the effect of compensation toward the work courage of employees at Islamic Hospital PKU Muhamadiyah Palangkaraya. The data that were collected in this study consist of: a) data about Hospital PKU Muhamadiyah Palangkaraya, b) data about compensation at Hospital PKU Muhamadiyah Palangkaraya. The techniques that were used in collecting the data were observation, interview, documentation and study literature. In this study, the writer conducted questionnaires to nurses of Hospital PKU Muhamadiyah Palangkaraya; 59 questionnaire sheets were conducted and returned to the writer were only 45 questionnaire sheets. In spite of that, the total of respondents was 45. The result of the study is; based on the result of correlation operation, it is known that R2= 0,1, it means that 1% of work courage variable (Y) is mutually influenced by salary and incentive, and other variables, such as leadership and motivation were not analyzed.

INTRODUCTION
The development of hospitals in an area is strongly influenced by population growth in the area concerned. The more the population, the community's need for hospital services will also increase. Therefore, the construction and operation of the PKU Muhammadiyah Palangka Raya Islamic Hospital is one of the forms and forms of responsibility to participate in the task of improving the optimal health status of the community, and is a charity business of Muhammadiyah as an embodiment of good deeds and worship facilities based on faith and belief. taqwa to Allah SWT, assume the duties and responsibilities to improve health services to all communities in Central Kalimantan. Utilization of a hospital by the community is a very important indicator in the health care system. From the use of this hospital, among others, it can be seen an overview of the state of service in the hospital itself.
The high or low utilization of the hospital can be influenced by several things, among others: the decline in people's purchasing power; the decrease in public interest in going to the hospital, which is due to the service being considered unsatisfactory, feeling dissatisfied with the quality of the drug and the service rates. However, with the change in the service paradigm, which places users as customers and health workers are service providers, so that customers have a better bid position, and users can choose the health services they trust, even though the service rates are considered relatively high. If the company wants to attract skilled people, and retain existing employees, the company's leadership must be able to apply appropriate and balanced compensation with the workforce or services that have been provided by employees to the company, and arrange the compensation in a timely manner.
Compensation that is applied properly will help the company in getting competent employees and keep existing employees comfortable working in the company and not wanting to leave the company. The importance of providing compensation is one of the ways the company does so that employees have responsibility for the company. Compensation that is applied correctly to employees will reduce employees' worries about economic problems and employees' daily needs, because employees can fulfill them with compensation received from the company where they work. This situation will stimulate employees to provide rewards in the form of compliance with work regulations and responsibility for the smooth running of the company. In other words, they want to work because they feel that by working they will get compensation as a source of sustenance to support themselves and their families. The certainty that the source will always be there as long as he is an employee in the company is expected to increase employee morale. Providing compensation to employees must always consider efforts to meet employee needs. Companies need to pay attention to the regional minimum wage standard for the local area. In this research, the authors chose the Islamic Hospital of PKU Muhammadyah Palangka Raya as the research location.
The choice of research location was based on the research title and supporting theories regarding compensation as well as the implementation of compensation applied by PKU Muhammadyah Palangka Raya Islamic Hospital which includes salaries, incentives, and allowances. These criteria are factors that are closely related to employee morale. Employee morale is an important thing to continue to be maintained, because morale will determine the success of every company activity. Efforts to encourage morale can be done in various ways, one of which is by providing compensation. Compensation is an employee's right that must be given by the company after carrying out obligations for the company. Based on the background of the existing problems, a problem can be formulated, namely: "How is the effect of compensation on employee morale at PKU Muhammadyah Islamic Hospital Palangka Raya?" Based on the formulation of the problem, the purpose of this study was to determine the effect of compensation on employee morale at the Islamic Hospital of PKU Muhammadyah Palangka Raya.

Human Resource Management
Management consists of six elements, which include man, money, materials, machines, method, and market. Furthermore, this man (human) element developed into a field of management science called Human Resource Management, which is a translation of man power management (Hasibuan, 2017). Human resource management is a field of management that specifically studies human relationships and roles in companies. According to Henry Simamora (2014), "Human resource management is the utilization, development, assessment, provision of remuneration, and individual management of organizational members or groups of employees. Human resource management are activities carried out so that human resources within the organization can be used effectively to achieve various goals", while according to Mangkunegara (2017): "Human resource management is a planning, organizing, implementing, and supervising the procurement, development, provision of remuneration, integration, maintenance, and separation of workers in order to achieve organizational goals". Based on this explanation, it can be seen that the provision of compensation is very important in human resource management. The provision of compensation is one of the many scopes of human resource management that requires careful management so that in its implementation this compensation can be implemented properly and does not become a problem for the human resources department.

Compensation
In everyday life, humans always carry out various kinds of activities either alone or with other people. One of these human activities is manifested in an activity called work. Activities in work contain an element of social activity, producing something that ultimately aims to meet the needs of life. Employees who have worked to contribute their energy and thoughts will get appropriate remuneration because basically the reason why someone works is to get appropriate remuneration (compensation). This description shows how important the meaning of employees to the company, so that the company is required to give serious attention to problems related to the workforce. The form of appreciation given by the company to employees is in the form of compensation, which is expected to stimulate employee morale. Henry Simamora (2014) defines: "Compensation includes financial rewards and intangible services as well as benefits received by employees as part of the employment relationship. Compensation is what employees receive in exchange for their contribution to the organization.
In accordance with the opinion of Ranupandojo (2012) which states that compensation includes the activities of providing remuneration to employees. The activities here include determining a compensation system that is able to encourage employee performance, and also determining the amount of compensation that will be received by each employee. And based on several opinions regarding the compensation, it can be concluded that compensation is any form of compensation or remuneration provided by the company and received by employees for the work that has been done. According to Nawawi (2017): "Direct compensation is an award or reward called salary or wages, which is paid regularly based on a fixed grace period. Direct compensation is also called basic wages, namely wages or fixed salaries received by a worker in the form of monthly wages (salary) or weekly wages or hourly wages.

Employee Work Spirit
Employee morale is very important for the company because it is directly related to the entire series of management and operational activities of the company. In this case, the compensation given to employees is expected to increase employee morale, thus the company's productivity is also expected to increase. Morale can be seen from the pleasure and enthusiasm in working and the emergence of a sense of satisfaction in employees in carrying out and completing the tasks and responsibilities assigned to them. Hasibuan (2017) states that: "Work spirit is the willingness to do work diligently and enthusiastically, so that it can complete work quickly and well".

Research Method
The data collected in this study include: (a) Data on PKU Muhammadyah Islamic Hospital, (b) Data on compensation in PKU Muhammadyah Islamic Hospital. Data collection techniques are carried out by: 1. Observation A technique of searching for data and information which is carried out by observing directly at the research site, which is intended to obtain an overview of the research place. Provide a clear and shortened version of your methods in conducting the research, the population and sample, and means of data analysis.

Interview
The technique of searching for data and information is done by asking directly to the leadership and employees. Intended to obtain data regarding the implementation of compensation at the Islamic Hospital PKU Muhammadyah Palangkaraya.

Documentation
The technique is done by taking data that has been documented by the institution.

Libraries
Looking for materials and references in the library in order to get the required information that is directly related to the problem being discussed, as well as a problem-solving technique so that the results of the analysis carried out become more optimal and meaningful. In accordance with the research objectives that have been stated above, namely to describe accurate facts to reveal current problems, this research can be categorized as expost-facto descriptive research. Namely a method that performs the steps of classification and analysis of data processing, making conclusions and reports, with the main aim of making a description of a situation objectively in a description of the situation. Data analysis is done by describing all the data that has been collected based on data groups, and is associated with compensation and employee morale.

Operationalization of Concept
In a study, it is necessary to operationalize the concept so that the research is easier to understand. "The concept is the basis for building a theory that can show its characteristics". The operational definition is an element of research that tells how to measure a variable. In the operationalization of the concept, what needs to be done is to determine the factors or conditions that are included in the concept. In this study, the concepts that will be operationalized are as follows: 1. Compensation Compensation is given by the company to employees in the hope that employees will be more active and enthusiastic at work. The indicators of compensation are as follows: a. Direct Compensation Direct compensation is remuneration directly received by employees. The items used are: 1) Salary Salary distribution is the company's main obligation to its employees. Salary is the main compensation received by employees for their work. Salaries are given regularly to employees once a month, which is every 28 or 27.
2) Incentive Wages Incentive wages are the amount of cash given to employees because the company has a budget surplus. If the total cost used in the production process does not exceed the total set budget, the remaining unused budget is distributed to employees in the form of incentive wages. The board of directors has the authority to regulate the distribution of incentive wages. The amount of incentive wages is based on the amount of unused budget in the last year and is given in the middle of the year, namely between July and August.

3) Bonus
Bonuses are also called production services, namely the provision of cash to employees based on the company's profitability or profits from the total number of sales last year. If the company earns more than the set target, the employee is entitled to a bonus. The amount of the bonus is determined by the board of directors, usually the bonus is given one to two times of the employee's salary and the time for giving the bonus is not determined.
b. Indirect Compensation Indirect compensation is remuneration other than money provided by the company in the form of services to employees. The items used in indirect compensation are: 1) Economical protection against hazards. The company's form of economic protection for employees is in the form of health benefits.

2) Payment outside working hours
The company provides payments to employees outside normal working hours. Payments outside of working hours are given when sick, holiday allowance, or due to leave (annual leave and maternity leave).
3) Employee service program The employee service program in this study is in the form of providing facilities for employees consisting of vehicles, sports facilities, worship facilities and other facilities. Official vehicles are given when official employees are outside or when there are certain needs, while sports facilities and worship facilities are free to use according to the needs of the employees.

Employee Morale
The dependent variable in this study is employee morale. Morale is the willingness or willingness of employees to do work more actively so that work can be completed properly. The indicators used to measure employee morale are: a. Cooperation Cooperation means doing something together to achieve a goal. Cooperation is needed in carrying out daily tasks, the relationship between each department/section within the company requires cooperation between employees. The company uses orari facility to convey information from the center to the afdeling or vice versa because the distance between the company center and the existing afdelings is relatively far. The items used in this cooperation indicator are the willingness to cooperate with other employees and the willingness to help other employees.

b. Work discipline
Work discipline is an attitude of respect, appreciation, obedience and obedience to the applicable regulations, both written and unwritten and subject East Asian Journal of Multidisciplinary Research (EAJMR) Vol. 1, No. 10, 2022: 2207-22162213 to sanctions if he violates the duties and authorities given to him. The items used are: employee compliance with working hours, employee compliance with regulations set by the company and on orders from superiors and working by following the way of working that has been determined by the company.
c. Passion for work Work enthusiasm is a feeling of pleasure in carrying out the assigned tasks. The form of work enthusiasm in the company is manifested in the implementation of work carried out as soon as possible seriously without delaying the work assigned. The work enthusiasm items used are employees doing work with pleasure, employees do not wait for orders in carrying out their duties and the ability of employees to work outside working hours. Dien Syamsuddin, MA which was marked by the Signing of the Inscription, and at that time was able to provide inpatient services and so on.

Presentation of Research Data
In this research activity, the authors distributed 59 questionnaires to nurses at the Muhammadyah Islamic Hospital in Palangka Raya and only 45 questionnaires returned to the authors. Therefore, the respondents who will be used by the author are only 45 people. Compensation is given by the company to employees in the hope that employees are more enthusiastic in carrying out their work. In this study, the authors ask questions in the questionnaire related to the