Padlah Riyadi., SE., Ak., CA., MM.

The human resource process starts

with the establishment of sound
policies for hiring, training,
evaluating, counseling, promoting,
compensating, and taking remedial
actions for employees
 A human resource audit evaluates
the personnel activities used in an
organization. The audit may include
one division or entire company
Suatu daftar periksa untuk menilai
seluruh aspek dari manajemen
sumber daya manusia dalam suatu
perusahaan
 Audit SDM adalah proses evaluasi
atas berbagai aktivitas manajemen
SDM yang bertujuan memperbaiki
aktivitas-aktivitas tersebut
Audit SDM memberikan umpan
balik mengenai seberapa baik para
manajer menjalankan tugas-tugas
yang terkait dengan pengelolaan
SDM
 Audit SDM merupakan kontrol kualitas
secara menyeluruh atas berbagai aktivitas
pengelolaan SDM dalam perusahaan dan
bagaimana aktivitas-aktivitas tersebut
mendukung strategi perusahaan.
Audit SDM mencakup:
Audit Strategi Perusahaan
Audit Fungsi SDM
Audit Kepatuhan Manajerial
Audit Kepuasan Karyawan
 It gives feedback about :
1. The function of operating managers
2. The human resource specialists
3. How well managers are meeting
their human resource duties
In short, the audit is an overall
quality control check on human
resource activities in a division or
company and how those activities
support the organizations strategy
 Departments
Human
Operating Resource Payroll
Initiates Payroll
personnel master file Payroll
changes changes master file Time
changes cards
Time Reviews
cards master file
change To IT
Input
report
Approved
by
supervisor Review Error From IT
corrections
By date

 Departments
Payroll IT
Payroll
master
Error file
corrections
Payroll Payroll
processing reporting
General
Error Payroll ledger
report checks
Periodic
Payroll Payroll payroll
register register reports

Payroll master
Review Tax reports
file changes
by date and forms
report
 Mengidentifikasi kontribusi departemen SDM
bagi organisasi.
Meningkatkan citra profesional departemen
SDM.
Mendorong tanggung jawab dan
profesionalisme yang lebih tinggi di kalangan
karyawan departemen SDM
Memperjelas tugas dan tanggung jawab
departemen SDM.
Mendorong keseragaman kebijakan-kebijakan
dan praktik-praktik personalia
 Menemukan masalah-masalah personalia
yang penting.
Memastikan kepatuhan yang tinggi
terhadap persyaratan legal.
Mengurangi biaya-biaya SDM melalui
prosedur personalia yang lebih efektif.
Menciptakan penerimaan yang lebih besar
akan perubahan-perubahan yang
diperlukan dalam departemen SDM.
Memberikan tinjauan yang seksama atas
sistem informasi departemen SDM.
 Identifies the contribution of the personnel
departments to the organization
Improves professional image of the
personnel department
Encourages greater responsibility and
professionalism among members of the
personnel department
Clarifies the personnel departments duties
and responsibilities
Finds critical personnel problems
 Audit of Corporate Strategy
Corporate Strategy concerns how the
organization is going to gain competitive
advantage.
Audit of the Human Resource Function
Audit touches on Human Resource Information
System, Staffing and Development, and
Organization Control and Evaluation.
Audit of Managerial Compliance
Reviews how well managers comply with
human resource policies and procedures.
Audit of Employee Satisfaction
To learn how well employee needs are met.
 Strategi perusahaan berkaitan
dengan cara perusahaan
menciptakan keunggulan bersaing.
Memahami strategi perusahaan
sangat penting bagi manajemen
SDM, karena MSDM bisa dikatakan
efektif hanya jika mampu
berkontribusi bagi tercapainya
sasaran stratejik perusahaan.
 Para karyawan departemen SDM bisa
mempelajari strategi perusahaan lewat
wawancara dengan para ekskutif kunci,
mempelajari rencana bisnis jangka panjang,
dan melakukan peninjauan lingkungan secara
sistematis guna mengungkap tren-tren yang
berubah.
Departemen SDM harus mengaudit fungsinya,
kepatuhan manajerial, dan penerimaan para
karyawan atas kebijakan dan praktik SDM
dalam kaitannya dengan rencana stratejik
perusahaan.
 1. Human Resource Information
System
- Human Resource Plans : Supply and demand
estimates; skill inventories; replacement
charts and summaries
- Job Analysis Information : Job standards, Job
descriptions, Job specifications
- Compensation Management : Wage, salary,
and incentive levels; Fringe benefit package;
Employer-provided services
 Recruiting : sources of recruits, availability of
recruits, employment applications
Selection : selection ratios, selection
procedures, equal opportunity.
Training and development : orientation
program, training objectives and procedures,
learning rates
Career development : internal placement,
career planning program, human resource
development efforts
 Performance appraisals : standards and
measures of performance, performance
appraisal techniques, evaluation interview.
Labor-Management Relations : Legal
compliance, management rights, dispute
resolution problems.
Human Resource Controls : employee
communications, disicipline procedures,
change and development procedures,
 Merupakan penilaian atas berbagai fungsi yang
dijalankan departemen SDM.
Untuk setiap aktivitas SDM yang dinilai, tim
audit perlu melakukan hal-hal sebagai berikut:
Mengidentifikasi siapa yang bertanggung jawab
Menentukan tujuan
Meninjau kebijakan dan prosedur untuk mencapai
tujuan
Mengambil sampel arsip sistem informasi SDM
untuk menilai apakah kebijakan dan prosedur diikuti
dengan benar
Mempersiapkan laporan
Mengembangkan rencana tindakan untuk
memperbaiki kesalahan
Menindaklanjuti rencana tindakan untuk melihat
apakah permasalahan bisa terselesaikan
 Sistem Informasi SDM
Informasi Analisis Jabatan
Standard jabatan
Deskripsi jabatan
Spesifikasi jabatan
Rencana SDM
Estimasi permintaan dan penawaran
Inventori keahlian
Bagan dan ringkasan penggantian
Administrasi Kompensasi
Tingkat gaji, upah, dan insentif
Paket tunjangan
Layanan perusahaan bagi karyawan
 Penyediaan dan Pengembangan
Karyawan
Rekrutmen
Sumber rekrutmen
Ketersediaan calon karyawan
Lamaran kerja
Seleksi
Rasio seleksi
Prosedur seleksi
Kesetaraan kesempatan
 Penyediaan dan Pengembangan
Karyawan
Pelatihan dan Orientasi
Program orientasi
Tujuan dan prosedur pelatihan
Tingkat pembelajaran
Pengembangan Karir
Keberhasilan penempatan internal
Program perencanaan karir
Upaya pengembangan SDM
 Kontrol dan Evaluasi Organisasi
Penilaian Kinerja
Standard dan ukuran kinerja
Teknik penilaian kinerja
Wawancara evaluasi
Hubungan Karyawan-Manajemen
Kepatuhan hukum
Hak-hak manajemen
Penyelesaian perselisihan
 Kontrol dan Evaluasi Organisasi
Kontrol SDM
Komunikasi karyawan
Prosedur kedisiplinan
Prosedur perubahan dan pengembangan
Audit SDM
Fungsi SDM
Manajer operasi
Umpan balik karyawan
 Identify who is responsible for each activity.
Determine the objectives sought by each
activity.
Review the policies and procedures used to
achieve these activities.
Prepare a report commending proper
objectives, policies, and procedures.
Develop an action plan to correct errors in
each activity.
Follow up the action plan to see if it solved
the problems found through the audit.
 Compliance with laws is especially
important. When safety, compensation, or
labor laws are violated, the government
holds the company responsible.
If managers ignore policies or violate
employee relations laws, the audit should
uncover these errors so that corrective
action can be started.
 Employee satisfaction refers to an
employees general attitude toward his or
her job.
When employee needs are unmet, turnover,
absenteeism, and union activity are more
likely. To learn how well employee needs are
met, the audit team gathers data from
workers.
The team collects information about wages,
benefits, supervisory practices, career
planning assistance, and other dimensions
of job
1. Struktur Organisasi
2. Uraian / Deskripsi posisi
3. Rencana keberhasilan manajemen
4. Kebijakan rekruitmen
5. Prosedur rekruitmen
6. Program perkenalan
7. Penilaian kinerja
8. Penilaian potensi individu
9. Perencanaan jenjang karier
10. Program pelatihan
11. Administrasi kompensasi
12. Fungsi departemen SDM
13. Perencanaan manusia
14. Catatan pribadi
15. Relevansi aplikasi komputer
16. Pemahaman iklim organisasi
17. Pembagian informasi dengan karyawan
18. Desain pekerjaan
19. Hubungan industrial
20. Kesehatan karyawan
21. Keamanan karyawan
22. Pelayanan karyawan
23. Pengumpulan angka statistik
24. Praktek pengunduran diri
25. Dokumentasi / formulir
26. Keamanan
27. Interaksi sosial
Menurut Sherman & Bohlander, audit SDM
memberikan peluang untuk:
1. Menilai efektivitas fungsi SDM
2. Memastikan ketaatan terhadap hukum, kebijakan,
peraturan dan prosedur
3. Menetapkan pedoman untuk penetapan standar
4. Memperbaiki mutu staff SDM
5. Meningkatkan citra dari fungsi SDM
6. Meningkatkan perubahan dan kreatifitas
7. Menilai kelebihan dan kekurangan dari fungsi SDM
8. Memfokus staff SDM pada masalah penting
9. Membawa SDM lebih dekat pada fungsi-fungsi
yang lain.
 PELAKSANAAN AUDIT
Audit dapat dilakukan oleh personel internal
maupun eksternal
Langkah langkah dalam proses audit (Walter R.
Mahler)
1. Memperkenalkan gagasan audit dan menekankan
manfaat yang diperoleh
2. Memilih personel dengan ketrampilan yang luas
dan memberikan pelatihan
3. Mengumpulkan data dari tahun yang berbeda
dalam organisasi
4. Menyiapkan laporan audit untuk manager lini dan
evaluasi departemen SDM
5. Mendiskusikan laporan dengan manager operasi
6. Menyatukan tindakan korektif
 PENDEKATAN AUDIT SDM
1. Menetapkan ketaatan hukum dan
peraturan
2. Mengukur kesesuaian program dan tujuan
3. Menilai performa program
FUNGSI SDM
1. Perencanaan
2. Pemilihan
3. Pelatihan
4. Penilaian
5. Kompensasi
6. Hubungan ketenagakerjaan
 MEMANFAATKAN TEMUAN AUDIT
Untuk mengidentifikasi tipe tindakan
korektif yang diperlukan

METODE UNTUK MENGANALISA TEMUAN

1. Membandingkan program SDM dengan organisasi
2. Berdasar audit dari beberapa sumber otoritas
3. Mempercayai suatu ratio atau rata rata staf SDM
dengan total
4. Menggunakan audit ketaatan untuk mengukur
aktifitas SDM apakah sesuai dengan kebijakan,
prosedur dan peraturan
5. Mengelola departemen SDM berdasarkan sasaran
 MENYIAPKAN LAPORAN dan
REKOMENDASI
Laporanhasil temuan, evaluasi dan
rekomendasi untuk memperbaiki
kekurangan dan kelemahan program
SDM
Findings of research are used to developed a
picture of the organizations resource activities. For
this information to be useful, it is compiled into
audit report.

The audit report is a comprehensive description of

human resource activities that includes both
commendations for effective practices and
recommendations for improving practices that are
less effective.

Audit report often contain several sections. One

part is for line managers, another is for manager of
specific human resource function, and the final part
is for the human resource manager.
 How line managers handle their duties such
as:
Interviewing applicants
Training employees
Evaluating performance
Motivating workers
Satisfying employee needs
The report also identifies people problems.
Violations of policies and employee relations
law are highlighted
 The specialists who handle employment
training, compensation, and other activities
also need feedback. Such feedbacks are :
1. Unqualified workers that need for training
2. Qualified workers that need for
development
3. What others company are doing
4. Attitude operating managers toward
personnel policies
5. Workers pay dissatisfaction
 It is contains all the information
given to both operating managers
and staff specialists. In addition,
HR Mangers gets feedback about :
Attitude operating managers and
employees about services given by
HRD
A review of HRD plans
Human resource problems and
their implication
Recommendations for needed
changes and priorities for their
implementation
 1. Interviews
Interviews with employees and managers
are one source of information about human
resource activity. Employees and managers
comments help the audit team find that
need improvement.
Another useful source of information is the
exit interview. Exit interview are conducted
with departing employees to learn their
views of the organization.
 Because interviews are time-consuming,
costly, and often to only few people, many
human resource departments use
questionnaires. Through questionnaire
surveys, a more comprehensive picture of
employee treatment can be developed.
Questionnaire may also lead to more candid
answers than face-to-face interviews.
- employee attitude about supervisors
- Employee attitude about their jobs
- Perceived effectiveness of human resource
department
 Not all the issues of interest to human
resource audit are revealed through
interviews or questionnaires. Sometimes
insight can be obtained by an analysis of
historical records, such as:
- Safety and health records
- Grievances records
- Compensation studies
- Scrap rates
- Turnover and absenteeism records
- Selection records
- Affirmative action plan records
- Training program records
 Outside comparisons give the audit team a
perspective against which their firms activities
can be judged.
Through Department of Labor, industry
association, professional association
numerous statistics and report are compiled.
These organizations regularly publishes
information about future employment
opportunities, employee turnover rates, work
force projection, area wage and salary survey,
work force demography, accident rates, and
other data that can serve as benchmark for
comparing internal information.