Strategies to Improve Auditor Performance Through Workload Analysis at the Inspectorate of Banjarmasin City

Authors

  • Ahmad Fauzi STIA Bina Banua Banjarmasin
  • Akhmad Abdurahman STIA Bina Banua Banjarmasin
  • Ahmad Riduan STIA Bina Banua Banjarmasin

DOI:

https://doi.org/10.55927/fjsr.v4i11.692

Keywords:

Strategy, Performance and Workload

Abstract

This study aims to analyze strategies for improving auditor performance through workload analysis at the Banjarmasin City Inspectorate. The approach used is descriptive qualitative, with data collection techniques through interviews, observation, and documentation. The results indicate that auditor performance is suboptimal due to an imbalance between work volume and the number of available auditors. High workloads, time pressure, and task complexity have an impact on decreasing audit output achievement. Workload analysis is an important instrument for determining the proportion of tasks, time, and resource requirements. Performance improvement strategies are directed at redistributing workloads, adjusting audit time standards, and developing auditor competencies and motivation to achieve effective, efficient, and sustainable performance

References

Armstrong, M., & Taylor, S. (2020). Armstrong’s Handbook of Human Resource Management Practice (15th ed.). Kogan Page.

Astianto, A., & Suprihhadi. (2014). Manajemen Sumber Daya Manusia. Mitra Wacana Media.

Creswell, J. W. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). SAGE Publications.

Edison, E., Anwar, Y., & Komariah, I. (2019). Manajemen Sumber Daya Manusia: Strategi dan Perubahan dalam Rangka Meningkatkan Kinerja. Alfabeta.

Gibson, J. L., Ivancevich, J. M., & Donnelly, J. H. (2021). Organizations: Behavior, Structure, Processes (15th ed.). McGraw-Hill Education.

Koesoemowidjojo, S. R. M. (2017). Analisis Beban Kerja dan Perencanaan SDM. Mitra Wacana Media.

Libby, T., & Thorne, L. (2022). Auditing and Assurance Services in Canada (9th ed.). McGraw-Hill Ryerson.

Mangkunegara, A. A. A. P. (2016). Manajemen Sumber Daya Manusia Perusahaan. PT Remaja Rosdakarya.

Mangkuprawira, S. (2013). Manajemen Sumber Daya Manusia Strategik. Ghalia Indonesia.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.

Panjaitan, E. F. (2023). Pengaruh sistem informasi SDM, beban kerja, dan knowledge sharing terhadap kinerja organisasi Inspektorat Jenderal Kemendikbud RI. Jurnal Administrasi Publik dan Manajemen SDM, 5(2), 112–126.

Rizman. (2023). Pengaruh beban kerja dan motivasi kerja terhadap kinerja pegawai Badan Pengelola Keuangan dan Aset Daerah Kabupaten Rokan Ilir. Jurnal Ilmu Administrasi Publik, 9(1), 45–57.

Suhardianto, N., & Leung, P. (2020). Auditor workload and audit conservatism: Evidence from the United States. Asian Review of Accounting, 28(3), 357–376. https://doi.org/10.1108/ARA-12-2019-0235

Sunyoto, D. (2022). Teori, Kuesioner, dan Analisis Data Sumber Daya Manusia. CAPS (Center for Academic Publishing Service).

Tarwaka. (2020). Ergonomi dan Kinerja Manusia dalam Perspektif Fisiologi dan Psikologi Kerja. Harapan Press.

Tinambunan, A. P. (2022). Pengaruh beban kerja dan stres kerja terhadap kinerja karyawan pada PT. Perkebunan Nusantara III (Persero) Medan. Jurnal Ilmu Manajemen, 10(1), 22–33.

Undang-Undang Republik Indonesia Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara.

Peraturan Pemerintah Republik Indonesia Nomor 30 Tahun 2019 tentang Penilaian Kinerja Pegawai Negeri Sipil.

Peraturan Presiden Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.

Peraturan Wali Kota Banjarmasin Nomor 65 Tahun 2022 tentang Tugas, Fungsi, dan Uraian Tugas Inspektorat Kota Banjarmasin.

Published

2025-11-26