JAT (Journal of Accounting and Tax)
Vol. 3 No. 2 (2024)

ASSESSING THE ECONOMIZATION, EFFICIENCY AND EFFECTIVENESS OF HUMAN RESOURCES FUNCTIONS THROUGH MANAGEMENT AUDIT AT PILLAR MAS GROUP

Cholifatul Fitria, Isna (Unknown)
Murnisari, Retno (Unknown)



Article Info

Publish Date
28 Dec 2024

Abstract

This study aims to assess the economy, efficiency, and effectiveness of HR functions and provide recommendations for various issues found at Pilar Mas Group. The HR functions examined include HR planning, HR recruitment, HR selection and placement, HR training and development, career planning and development, employee performance evaluation, compensation and rewards, occupational health and safety, employee job satisfaction, and termination of employment. The study employs a qualitative method with a descriptive qualitative approach. Data collection methods include observation, interviews, and documentation. Data analysis techniques involve categorizing audit findings based on elements of condition, criteria, cause, and effect. The results indicate that HR planning, selection and placement, career planning and development, and termination of employment are not yet operating economically, efficiently, and effectively. HR recruitment, training and development, performance evaluation, compensation and rewards, occupational health and safety, and employee job satisfaction are functioning economically, efficiently, and effectively.

Copyrights © 2024






Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, ...