<![CDATA[Effective human resource management requires a balance between workload and employee capacity to ensure optimal organizational performance. An imbalance in workload, particularly underload conditions, may lead to inefficient use of working time and reduced productivity. Preliminary observations in the Accounting Division of PT. Z indicated that Staf workload appeared relatively low compared to the available working time, suggesting suboptimal utilization of human resources. Therefore, a systematic workload evaluation was required. This study aims to evaluate the workload of Accounting Division Staf using the Workload Analysis method through a Work Sampling approach. The research employed a quantitative approach by conducting observations over five working days on two Accounting Staf members, with activity records taken at five-minute intervals. Work activities were classified into productive, supportive, and non-productive activities. The results showed that Staf 1 had a workload level of 78% and Staf 2 had a workload level of 81%, both of which fall into the underload category. These findings indicate the presence of unused working time that has not been optimally utilized. Therefore, this study recommends a reassessment of task distribution and the addition of relevant responsibilities to improve efficiency and achieve a more balanced workload in the Accounting Division. Keywords: Accounting Division, Workload Analysis, Work Sampling]]>
