Analisis Sistem Informasi Akuntansi atas Penerapan Siklus Manajemen Sumber Daya Manusia dan Penggajian Pegawai pada Puskesmas Cibodasari

Dwinanda, Fadhil Shidqi (2022) Analisis Sistem Informasi Akuntansi atas Penerapan Siklus Manajemen Sumber Daya Manusia dan Penggajian Pegawai pada Puskesmas Cibodasari. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Sumber daya manusia (SDM) memiliki peran penting terhadap pencapaian tujuan organisasi yang bergantung kepada kemampuan, pengetahuan, dan kualitas manusia. Puskesmas Cibodasari turut melakukan pengelolaan dan pemberdayaan SDM agar peran penting SDM dalam suatu organisasi tidak menjadi hal yang berbanding terbalik dengan fungsinya. Penelitian ini dilakukan dengan tujuan memahami penerapan serta pengendalian siklus manajemen SDM dan penggajian pada Puskesmas Cibodasari. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan untuk mengolah data dari beberapa referensi literatur yang berkaitan serta wawancara yang dilakukan pada pegawai yang memiliki fungsi manajemen personalia dan penggajian di Puskesmas Cibodasari. Puskesmas Cibodasari melakukan perubahan SDM melalui perekrutan atau perotasian pegawai, pendidikan dan pelatihan pegawai, penerapan prosedur dan kebijakan pada sistem kepegawaian, penggunaan landasan operasional pelayanan, serta sistem presensi pegawai sebagai acuan penggajian dan evaluasi pegawai. Bentuk pengendalian internal yang dilakukan Puskesmas Cibodasari antara lain berupa evaluasi pengendalian internal, penilaian kinerja pegawai, upaya pencegahan kehilangan data, pengarsipan data, dan pemberlakuan pembatasan akses tertentu. Pelaksanaan manajerial sumber daya manusia di Puskesmas Cibodasari sudah sejalan dengan proses pada siklus manajemen sumber daya manusia. / Abstract Human resources (HR) have an important role in achieving organizational goals that depend on the ability, knowledge, and quality of people. The Cibodasari Health Center also manages and empowers HR so that the important role of HR in an organization does not become something that is inversely proportional to its function. This research was conducted with the aim of understanding the implementation and control of the HR management cycle and payroll at the Cibodasari Health Center. The method used in this research is a literature study to process data from several related literature references and interviews conducted with employees who have personnel and payroll management functions at the Cibodasari Health Center. Cibodasari Health Center makes HR changes through employee recruitment or rotation, employee education and training, application of procedures and policies in the personnel system, use of service operational bases, and employee attendance systems as a reference for payroll and employee evaluation. The forms of internal control carried out by the Cibodasari Health Center include internal control evaluation, employee performance appraisal, efforts to prevent data loss, data archiving, and the imposition of certain access restrictions. The implementation of human resource management at the Cibodasari Health Center is in line with the process in the human resource management cycle.

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