Accounting and business Journal Workload Analysis as a Basis for Human Resource Management at UD. Kreasi Lutvi Fitri Simarmata*1. Friska Lamria Panjaitan2. Felicia Catherine Genesia M3. Doni Rahmadzar Saragih4. Eli Delvi Yanti5 Universitas Pembangunan Panca Budi E-mail: fitrisimarmata58@gmail. Abstract This study aims to analyze workload as the basis for human resource (HR) management at UD. Kreasi Lutvi using a descriptive qualitative approach based on literature studies. Data were obtained from secondary sources such as indexed scientific journals, research articles, and relevant publications in the field of HR management and workload analysis. Data collection techniques were carried out through systematic searches in online databases such as Google Scholar and ResearchGate using related keywords. The results of the study indicate that in an effort to optimally manage HR. UD. Kreasi Lutvi needs to pay attention to several important aspects, namely: . Imbalance of Workload in Production Units. Lack of HR and Training Needs. Classification of Workload Levels. Impact of Excessive Workload on Health and Performance. Planning the Number of HR Appropriately, and . Improving HR Management. This study is expected to be the basis for making strategic decisions related to HR management more effectively and efficiently. Keywords: Workload. HR Management. UD Kreasi Lutvi INTRODUCTION In running an organization or company, the existence of qualified and directed human resources (HR) is a major factor in achieving goals effectively and efficiently. HR not only plays a role in maintaining the continuity of organizational operations, but also becomes a key element in determining competitiveness in the midst of increasingly competitive business competition (Susan, 2. Therefore. HR management must be carried out systematically and measurably, one of which is through workload measurement. Workload measurement is the basis for planning labor needs and making the right managerial decisions. The quality of HR itself includes competence from both physical and intellectual aspects, which directly affects the ability to manage tasks and responsibilities optimally. Individuals who have high competence tend to be able to carry out their work well, thus having a positive impact on the growth and development of the organization. The performance of an organization is highly dependent on the quality of its human resources. Highly motivated, creative, and innovative human resources will be able to make a significant contribution to improving organizational performance (Yanti. Sebayang, & Sanny, 2. HR is a very crucial factor in both large and small scale organizations. In large organizations, the role of HR is increasingly strategic because it determines the success of business development and the achievement of organizational goals. One important indicator in HR management is workload. Workload can be defined as a number of tasks or responsibilities that must be completed by employees within a certain period Accounting and business Journal of time, according to the standards set by the company (Ahmad et al. , 2. Disproportionate workload can have negative impacts, such as physical and mental fatigue . , or conversely, inefficiency due to lack of work activity . Both conditions have the potential to reduce the productivity and effectiveness of organizational performance. One of the common problems often faced by companies, including at the scale of Micro. Small and Medium Enterprises (MSME. , is the mismatch between workload and individual employee capacity. It is not uncommon for employees to be given responsibilities that exceed or are not in accordance with their abilities, skills, and positions. This situation shows the importance of conducting an appropriate workload analysis to create a balance between the tasks assigned and the capacity of available resources. In the midst of increasingly fierce competition. MSME players are needed who are ready to compete by implementing the right The HR factor must be the main capital so that MSMEs become more professional (Yanti. Sebayang & Sanny, 2. According to Utami. Prasetya, and Hendrawan . , workload analysis is a strategic step to optimize the utilization of human resources through the distribution of tasks in accordance with the competencies and responsibilities of the position. In addition, this analysis also serves as an evaluation tool for the need to add or reduce the workforce, as well as the basis for preparing a more rational organizational structure. This research was conducted at UD. Kreasi Lutvi, a food industry company engaged in the production of cassava chips. The company faces challenges in labor management, especially related to workload imbalance among employees. Therefore, a workload analysis is needed to obtain a real picture of working conditions and to determine optimal HR needs. Through workload analysis, companies can allocate labor efficiently, avoid excess or lack of human resources, and still maintain the quality of service to consumers (Yeon et al. , 2. In addition, workload measurement also plays a role in planning a more appropriate allocation of working time and division of tasks, so that employees can focus more on priority work (Adil et al. , 2. Conversely, the absence of workload analysis can lead to jealousy between employees, work stress, and even a significant decrease in productivity (Hanjani & Singgih. Thus, this research is expected to make a real contribution in helping the management of UD. Kreasi Lutvi in managing human resources optimally, as well as being a reference in more strategic and data-based workforce planning. LITERATURE REVIEW Workload Workload is a number of activities or jobs that must be completed by an individual within a certain time based on operational standards and their work capacity (Ahmad et al. , 2. Appropriate workload will create efficiency and effectiveness in carrying out tasks, while excessive or inappropriate workload has the potential to cause fatigue, stress, and decreased performance (Hanjani & Singgih, 2. Workload analysis is needed to determine the extent to which the amount of work is commensurate with the available manpower. Accounting and business Journal Human Resource Management (HRM) HR management is a strategic process in planning, organizing, directing, and supervising the workforce so that it can be used optimally to achieve organizational goals (Susan, 2. HR is the main asset in an organization, so its management must pay attention to aspects of quantity, quality, and fair distribution of work. In the context of MSMEs. HR management based on workload analysis is very important given the limited number of workers and the need for cost efficiency. RESEARCH METHOD This research uses a qualitative descriptive method with a literature study approach . ibrary researc. to analyze workload as a basis for managing human resources (HR) at UD. Kreasi Lutvi. This approach was chosen because it allows researchers to examine concepts, theories, and previous findings that are relevant to the research topic. The source of data in this research is secondary, which is obtained through a search of scientific literature, including national and international indexed journals, research articles, and publications that discuss HR management and workload analysis. Data collection techniques were conducted through a systematic literature search on several online databases, such as Google Scholar and ResearchGate, using relevant Indonesian keywords, including: workload analysis, human resource management, work efficiency, and workforce management in MSMEs. The literature was selected based on the relevance of the topic, the credibility of the source, and the most recent year of publication. Data analysis was conducted by reviewing, comparing, and summarizing findings from various references to be synthesized into the context of workload management at UD. Kreasi Lutvi. The results of this study are expected to provide an in-depth and applicable conceptual overview of the importance of workload analysis in supporting HR management efficiency, especially in the micro and small business sector. RESULTS AND DISCUSSION Workload measurement has become an important topic in human resource management in various industrial sectors. This research uses a literature study approach as part of a descriptive qualitative method to analyze how workload can be used as a basis for planning human resource needs. The following table presents the results of the literature study from six relevant studies that serve as the basis for the discussion. Table 1. Literature Study Results Workload Analysis as a Basis for Human Resource Management Name Title Result 1 Ira Novita. Analysis of Human The results showed that the workload Maheni Ika Resources Workload generated by employees in the Remelter Sari. Yusron in Employee work unit was 1. 01 and was in normal Rozzaid . Activities (Case conditions. the Carbonator work unit was Study on Casual 1. 33 and was in overload conditions. Employees of Rotary Life Filter work unit was 1. 30 and Accounting and business Journal Semboro Sugar Factory Carbonatation Engineering Sectio. Rahmat Hidayat. Agusdin. Dwi Putra Buana Sakti . Workload Analysis for Planning Human Resource Needs for Highways Division Public Works and Spatial Planning Office (Pup. of West Lombok Regency. Hamidah Workload Analysis Nayati Utami, as a Basis for Arik Prasetya. Planning Employee Muhammad Needs Rosyihan Hendrawan . Luluk Workload Analysis Hidayatus in the Finance and Sholihah. Human Resources at Maulidyah XYZ Hospital Amalina Rizqi was in overload conditions. and the Filter Press work unit was 1. 03 and was in normal To optimize employee workload, adjustments can be made to the number of workers in accordance with the calculation of optimal labor requirements, as well as readjustment of work tasks or activities. The results showed that the workload in each unit in the Highways Division was still not The Bina Marga Division still lacks 10 employees and requires increased The results of the analysis also show the types of procurement that must be carried out by the Bina Marga Division with compensation costs in accordance with applicable guidelines. The results of the analysis show that there are four categories of work time usage, namely overload, fit, underload, and critical underload, which are the results of verification of the real time used to complete basic and additional work compared to the standards of the ministry. The results of this study indicate that the workload of employees in the Finance and Human Resources department at XYZ Hospital is classified as excessive. Although the work carried out is in accordance with the employee's abilities, the time available is insufficient to complete all tasks. The difference in deadlines for each job also adds to the burden, so employees feel burdened because the volume of work is too much. The results showed an overload on one of the employees, which was indicated by an uneven task load, causing excessive workload on one of the employees in the Accounting subunit. Irfan Fauzi. Workload Analysis Kiki Sudiana to Determine the . Optimal Number of Human Resources Using the Workload Analysis Method Muhammad Workload Analysis The results showed that the workload and Zikri . Management human resource management process for Process teachers at SDIT Ar-Refah Tanjungpinang Accounting and business Journal Human Resources Analysis of Sdit ArRefah Teachers Tanjungpinang was not fully in accordance with the operational standards set by the government. This causes the assigned tasks cannot be completed on time, so that the targets of each teacher are not fully achieved. The human resource management process at SDIT ArRefah Tanjungpinang, especially in the indicators of training, development and maintenance, has gone well. However, the recruitment process is still not optimal, as evidenced by the vacant teaching positions. This shortage has an impact on the less than optimal completion of tasks by existing Source: The author . Discussion The results of the literature study show that workload analysis is very important to optimally design human resource needs. In the context of UD. Kreasi Lutvi, a cassava chipbased snack food production company, these results can be used as a reference to improve work efficiency and effectiveness. Workload Imbalance in the Production Unit Workload imbalance is one of the problems that often occurs in the production process, especially when there is no equitable task distribution system between work units. Research by Ira Novita et al. found that overload conditions in some work units can cause physical and mental fatigue in employees, which leads to decreased productivity. Uneven workload can also cause inequality in achieving production targets between sections. In the context of operations at UD. Kreasi Lutvi, workload imbalance is evident in production areas such as peeling, frying, and packaging. Employees in the packaging section often face excessive workload pressure when product demand increases, while the peeling or frying section can actually experience long waiting times because they are not in line with the next workflow. This situation shows that the distribution of tasks between units has not been managed optimally. To overcome this condition, the management of UD. Kreasi Lutvi needs to conduct a thorough evaluation of the allocation of work and the effectiveness of the division of tasks. Adjusting the number of workers based on the actual load in each production unit is also a strategic step that needs to be considered so that the production process runs more efficiently and balanced, while maintaining the health and performance of the employees. HR Shortages and Training Needs The availability of adequate human resources (HR) and work competencies in accordance with operational needs are important factors in supporting the smooth production Rahmat Hidayat et al. emphasized that labor shortages and lack of training can have a negative impact on the efficiency and quality of work results. Therefore, companies need Accounting and business Journal to map labor needs regularly and design training programs that are relevant to technological developments and industry standards. At UD. Kreasi Lutvi, labor shortages often occur especially when product demand increases suddenly. This causes the available employees to have to handle several tasks at once, which ultimately leads to fatigue and reduces the quality of work. In addition, not all employees are equipped with adequate technical training, especially regarding the use of modern production aids and the implementation of food sanitation procedures that comply with food safety standards. To answer these challenges. UD. Kreasi Lutvi needs to analyze HR needs in each production area more systematically. In addition, regular and structured training for employees is important so that they are able to work more efficiently and maintain the quality of This step will not only increase productivity, but also create a more professional and competitive work environment. Classification of Workload Levels Classification of workload levels is an important aspect of human resource management. According to Hamidah Nayati Utami et al. , workload can be categorized into four levels, namely overload, fit, underload, and critical underload. Overload is a condition in which the workload exceeds the physical and mental capacity of employees, which can cause fatigue and decreased productivity. Fit indicates that the workload given is in accordance with the ability and time available, so that the work can be completed optimally. Meanwhile, underload occurs when the workload is too little, which causes work time not to be utilized efficiently. Meanwhile, critical underload describes a condition where the workload is so minimal that there is almost no meaningful activity, which can lead to boredom and decreased work In daily operations at UD. Kreasi Lutvi, there is no structured workload recording system, making it difficult for management to measure and distribute work fairly in each production area, such as peeling, frying, and packaging. For example, employees in the packaging section often experience overload when there is a surge in orders, while at other times they experience underload to critical underload because they are waiting for the production flow from the previous section. By understanding this classification. UD. Kreasi Lutvi can evaluate workload based on direct observation and daily work reports, which will help in strategizing adjustments to the number of workers and a more proportional distribution of tasks as needed in each production area. Impact of Overwork on Health and Performance Excessive workload not only affects the physical aspect, but also impacts the psychological condition of employees. Luluk Hidayatus Sholihah et al. found that fatigue due to high workload can reduce concentration, trigger work stress, and have a direct impact on reducing productivity. This condition can worsen the work atmosphere, increase the risk of errors in the production process, and trigger conflicts between employees due to uneven work pressure. In the work environment of UD. Kreasi Lutvi, excessive workload is often experienced by employees in the stripping and packaging department, especially when there is a surge in Accounting and business Journal orders from regular and seasonal customers. Employees who are on duty under these conditions must work with high intensity for a long time without adequate breaks. This has the potential to cause extreme fatigue, decreased motivation, and even long-term health problems. To anticipate these negative impacts. UD. Kreasi Lutvi needs to conduct regular workload evaluations by paying attention to the duration, intensity, and distribution of tasks between employees. Flexible work schedules and fair task rotation between shifts can help balance the workload. This approach not only maintains the physical and mental health of employees, but also supports the improvement of overall work efficiency. Planning the Right Headcount Planning the right number of human resources (HR) is an important step in creating operational efficiency. Irfan Fauzi and Kiki Sudiana . suggest using the Workload Analysis method to objectively calculate labor requirements based on the volume of work and the time needed to complete it. With this method, companies can determine the ideal number of human resources in each work section, thereby reducing the risk of workload imbalance and labor waste. In the operational context of UD. Kreasi Lutvi, the production process is divided into several stages such as peeling, frying, and packaging which requires proportional labor However, so far, the placement of labor is still intuitive and not based on workload As a result, some parts are overloaded while other parts lack activities. By applying Workload Analysis. UD. Kreasi Lutvi can map the number of human resources based on the duration and complexity of each production stage. For example, if the frying process requires more time and accuracy, then the allocation of labor in this section needs to be adjusted so as not to become a bottleneck in the production flow. This approach will help the company achieve work efficiency, increase productivity, and ensure that the division of tasks is fair and measurable. Improved Human Resource Management Effective human resource management focuses not only on fulfilling the number of workers, but also on the quality of recruitment and training provided. Muhammad Zikri . emphasized the importance of recruitment and training processes that are in accordance with operational standards to support the achievement of employee performance targets. Structured recruitment allows companies to get a competent workforce, while continuous training ensures employee skills continue to develop along with the demands of the job. In the context of UD. Kreasi Lutvi, which has several production areas such as peeling, frying, and packaging, the quality of the workforce determines the final product. Currently, the recruitment process is still simple and does not fully refer to the specific needs of each production unit. In addition, the training provided is still limited and has not been carried out regularly, especially regarding the use of production equipment and the application of food sanitation standards. To overcome this. UD. Kreasi Lutvi needs to develop a systematic recruitment procedure, starting from identifying labor needs to a competency-based selection process. Furthermore, training needs to be made a routine program, covering technical and non-technical aspects, so that employees can work according to the quality standards set by the company. Accounting and business Journal With better HR management, work productivity can be improved and the quality of production consistently maintained. CONCLUSION Based on the results of the literature study and operational analysis at UD. Kreasi Lutvi, it can be concluded that workload management has an important role in supporting the efficiency and effectiveness of the production process. Workload imbalance between units, labor shortages, and lack of training are the main challenges that have an impact on reducing productivity and potential employee health problems. The absence of a structured workload classification and recording system causes difficulties in distributing tasks fairly and Therefore, the application of Workload Analysis is required to objectively calculate HR needs based on the volume and duration of work. In addition, improving the quality of HR management through competency-based recruitment and periodic training is needed so that employees are able to work according to established standards. With optimal workload and HR management. UD. Kreasi Lutvi has the potential to increase productivity, maintain product quality, and create a healthy and sustainable work environment. REFERENCE