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All Journal JAKBS Journal of Business Economics and Management
Sabrina Faylesia
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Audit Manajemen Sumber Daya Manusia pada BUMK Universitas Muhammadiyah Riau: Studi Kasus UMCO Fadhil Hafizh Nabil; Sabrina Faylesia; M. Aprialdi Pratama
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effectiveness of human resource management at the University-Owned Enterprise (BUMK) of Universitas Muhammadiyah Riau (UMCO) through a Human Resource Management Audit approach. The study employed a qualitative method using a case study design. Data were collected through observations, interviews, and documentation, and were analyzed using data reduction, data presentation, conclusion drawing, and the formulation of audit recommendations. The findings indicate that the human resource management functions at UMCO have generally supported organizational operations, including workforce planning, recruitment and selection, training, performance appraisal, compensation, and internal control. However, the audit identified several weaknesses, including the absence of a formal Human Resource Planning (HRP) system, a lack of Standard Operating Procedures (SOPs) and competency standards, unstructured training programs, performance appraisal systems that are not based on measurable indicators, and human resource administration that is not supported by an integrated Human Resource Information System (HRIS). Therefore, implementing the audit recommendations is expected to enhance the effectiveness of human resource management, strengthen organizational governance, and support the sustainability of UMCO as a university-owned enterprise.
Sentralisasi Akuntansi Kantor Cabang oleh Kantor Pusat Pada PT Detofa Trinaka Nusantara Berdasarkan PSAK 1 Sabrina Faylesia; Nanda Shafa Salsabila; Cindy Fasabillah Putri; Dina Khairida; Siti Rodiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3219

Abstract

This study aims to analyze the practice of centralized accounting conducted by a company's head office for branch units that do not independently prepare financial statements. Within the framework of PSAK 1 on the Presentation of Financial Statements, a reporting entity is required to present its financial statements as a single economic entity. Employing a qualitative-descriptive approach and a literature review, this article demonstrates that the centralization of transaction recording from branch offices by the head office is a legitimate practice and aligns with the principles of PSAK 1, provided that all transactions are recorded in a reliable, accurate, and consistent manner. The study further identifies key advantages of centralized accounting systems, including improved efficiency and enhanced internal control, while also recognizing potential risks associated with reliance on information systems and inter-unit communication.
Co-Authors Cindy Fasabillah Putri Dina Khairida Fadhil Hafizh Nabil M. Aprialdi Pratama Nanda Shafa Salsabila Siti Rodiah