PENERAPAN AUDIT MANAJEMEN ATAS FUNGSI MANAJEMEN SUMBER DAYA MANUSIA PADA KANTOR BALAI WILAYAH SUNGAI KALIMANTAN IV SAMARINDA

Abstract

ABSTRACT

         his study aims to determine the results and analyze the implementation of management audits on the human resource management function that has been running effectively in the Office Balai Wilayah Sungai Kalimantan IV Samarinda.

            Management audit (management audit) is an evaluation of the efficiency and effectiveness of the company's operations. In the context of a management audit, management covers all internal operations of the company that must be accountable to various parties with higher authority. Management audits are designed systematically to audit activities, programs organized or part of the entity that is usually audited to assess and report whether resources and funds have been used efficiently, and whether the objectives of the planned programs and activities can be achieved and do not violate provisions of the rules and policies that have been set by the company.

            The type of this research is descriptive qualitative. The subject of this research is human resource management. While the object of research is the Office Balai Wilayah Sungai Kalimantan IV Samarinda. Data were collected using observation instruments to obtain a real picture of the human resource management system. The analytical tool used is by using qualitative descriptive analysis method.

            The results of the study based on the results of the management audit that have been carried out, it can be concluded that the implementation of human resource management in the Office of Balai Wilayah Sungai Kalimantan IV Samarinda running effectively. Overall human resource management activities in the Office Balai Wilayah Sungai Kalimantan IV Samarinda has been carried out according to predetermined criteria.