IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN THE HUMAN RESOURCE MANAGEMENT CYCLE AND PAYROLL CYCLE OF CULINARY MSMES: A CASE STUDY AT YOLAND'S KITCHEN, GROBOGAN REGENCY

Abstrak

Human Resource Management (HRM) is a critical factor in supporting business success and sustainability, particularly in the culinary sector where employee performance quality directly determines service outcomes. This study aims to examine the implementation of the HRM cycle at Yoland’s Kitchen, a micro, small, and medium enterprise (MSME) located in Grobogan Regency, Central Java. The HRM cycle analyzed encompasses workforce planning and recruitment, selection and training, job placement, performance appraisal, payroll management, and employee promotion and evaluation. The research employs a descriptive qualitative method with data collected through structured observation, in-depth interviews, and document analysis. The findings reveal that Yoland’s Kitchen has implemented a simplified yet effective HRM cycle appropriate to its business scale. Direct management by the owner and team leader has contributed to improved service quality, stronger employee loyalty, and smooth operational continuity. Nevertheless, several operational constraints were identified, including limited recruitment channels, the absence of written Standard Operating Procedures (SOPs), and an unstructured HRM administrative system. To sustain business growth, a more systematic and digitally supported HRM framework is recommended.