Rina Susanti


This research was case study in Modjopanggoong Sugar Mill Tulungagung. And the title was ? the using of audit of the human resources to increase the work productivity employees in production unit of Modjopanggoong Sugar Mill ?.
The purpose of this research was to know whether the employees in production unit of Modjopanggoong Sugar Mill tulungagung had gotten good productivity which was assessed by auditing of human resources function.
Furthemore, the technique of research analysis used phases to audit the human resources. Those were introduction survey, introduction research, detail testing, developing, researching the audit founding and reporting.
From the result of analysis and discussion showed that the role of internal auditor was not optimal yet all this time, especially for the audit of the human resources which was had the company whereas internal auditor has important role. Therefore, the internal auditor position must be able to keep indepedency level in auditing process. This condition was not found in Modjopanggoong Sugar Mill Tulungagung because the internal auditor position was not in direct reponsibility to the managing director. Then, the productivity of total employees beetwen target and production realization which was not realized was 0,4 % in 2006, the index productivity was 0,4 % in 2006. And it was counted by using the analysis of index productivity.
From the analysis above it was valued that productivity level was not achieved optimally. This condition could be seen from index productivity that taken down. And it was caused by deviation of production which was not realized. If it was compared the expexted target, eventhough the company increase the imployees.
Based on the conclusion above the researcher could implicate that it was better the company management to be more able to optimal the internal audit role. So the company could evaluate the productivity level of human resources progress. And productivity level, controlling and manpower planning could be achieved directly or indirecly that related with the production in order to get positive synergy for the progression of the company optimally.


Keyword : penerapan audit dan produktivitas karyawan


penerapan audit dan produktivitas karyawan