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Analisis Fungsi Sumber Daya Manusia dengan Pendekatan Audit Manajemen pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sukoharjo = Analysis of the Human Resources Function Using a Management Audit Approach at Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sukoharjo
Safina Laili Mufida, "Analysis of the Human Resources Function Using a Management Audit Approach at Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sukoharjo", Undergraduate Thesis of the Accounting Department, Politeknik Negeri Semarang, supervised by Mr. Rudi Handoyono, S.E., M.Si., Mrs. Dra. Tutik Dwi Karyanti, M.Si., Akt., and Ardian Widiarto, S.E., M.Si.Ak.CA., July 2026, 133 pages.
BKPSDM Sukoharjo Regency requires a management audit to provide recommendations necessary to obtain effective human resources, in improving the quality of human resources to achieve organizational objectives. This study aims to examine the implementation of 8 HR functions and to assess the effectiveness of HR function implementation at BKPSDM Sukoharjo Regency. This research employs a descriptive qualitative approach. The population of this study consists of 48 employees of BKPSDM Sukoharjo Regency across four divisions (Secretariat, Mutation, PKIK, and HR Development/PSDM). A sample of 10 respondents was determined using a purposive sampling technique based on job positions related to HR management functions, and data were collected through interviews, questionnaires, and documentation studies. Data analysis was conducted using a management audit consisting of four stages: preliminary audit, review and testing, detailed audit, and reporting.
The findings of this study indicate that BKPSDM Sukoharjo Regency has implemented all 8 existing HR functions. Of these 8 functions, 3 have been running effectively and 5 have not yet been fully effective. The 3 functions that have been running effectively are ASN selection, the compensation and remuneration system, and employee discipline. The 5 HR functions that have not been implemented effectively are HR planning, training and development, performance assessment, career development, and transfer and placement.
Keywords : Management Audit, HR functions, effectiveness
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