Management Audit in Retail Companies (Review of Internal Control of Human Resources in the Franchise Department)

Abstract

This research adopts a qualitative approach with subject data and primary data sources. The research object is the Franchise Department of PT SAT, with the entire department's employees as the population. The study uses a saturated sample, which includes all 10 employees. The data collection methods used are Observation, Interviews, and Documentation. The data analysis method employs Data Reduction, Data Display, and Conclusion Drawing. The overall result indicates that the internal control of human resources in the Franchise Department of PT SAT is functioning well. However, there are some findings resulting from employee dynamics, such as resignations or job transfers, which lead to vacant positions that are then delegated to other employees. Additionally, there is a need for educational qualifications adjustment, even if an employee already possesses significant experience.