ANALISIS AUDIT MANAJEMEN ATAS FUNGSI SUMBER DAYA MANUSIA PADA BADAN PENDAPATAN DAERAH KOTA SAMARINDA

Abstract

The human resources function is an important element in achieving success in achieving organizational goals. This study aims to determine the level of effectiveness of the acquisition and management of human resources functions at the Samarinda City Regional Revenue Agency.

The theory underlying this study is the theory of management audit which includes an evaluation of various programs or activities in the organization to ensure that the human resources function has been managed effectively.

This study uses a qualitative descriptive analysis method. Data were collected through documents and interviews. The analysis tool used is the Dean J. Champion formula by adding up the yes or no answers, then dividing by the number of questions. The instrument used is an audit worksheet containing questions, yes or no answers. The criteria are determined if the yes answer is more dominant than the no answer, then it is categorized as effective and if the no answer is more dominant than the yes answer, then it is categorized as ineffective.

The results of the study indicate that the management audit of the human resources function at the Samarinda City Regional Revenue Agency has been running effectively. Human resource programs or activities consisting of Human Resource Training and Development, and performance assessment have been running in accordance with established procedures. The results of the calculation of the level of effectiveness reached 100%, this number is categorized as very effective.