AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS FUNGSI SUMBER DAYA MANUSIA PADA PT XYZ

Abstract

Improving the quality of human resources is essential for organizations to achieve their strategic objectives. PT XYZ, a manufacturing company in its growth phase, requires a management audit to evaluate the implementation of its human resource (HR) functions and to provide recommendations for enhancing their effectiveness. This study aims to examine the implementation of seven HR functions and to assess their effectiveness at PT XYZ. This research employs a descriptive qualitative approach with a case study design. The population consists of all 12 permanent employees of PT XYZ, determined through saturated sampling. Data were collected through interviews, questionnaires, and documentation studies, and analyzed using the management audit framework, which consists of four stages: preliminary audit, review and testing of management controls, detailed audit, and reporting. The findings indicate that PT XYZ has implemented all seven HR functions, but only one, the reward and compensation system, has been effectively implemented. The remaining six functions, human resource planning, recruitment, selection, training and development, performance appraisal, and career development, have not yet been implemented effectively. These findings provide a basis for management to formulate targeted improvement recommendations for each function.