Optimization of Employee Performance Cost Risk Management with the Hungarian Method using POM QM Software on XYZ MSMEs

https://doi.org/10.35912/jakman.v6i2.3535
Published: Mar 17, 2025

Abstract:

Purpose: This research aims to optimize the risk management of employee performance costs in XYZ MSMEs through the application of the Hungarian method and the use of POM QM software.
Methodology/Approach: The study focuses on identifying, measuring, and mitigating risks related to labor cost allocation through the Hungarian method, which is designed to minimize employee performance costs by taking into account differences in abilities, experiences, and skills among employees.
Results/Findings: This study compares manual calculations and POM QM software, confirming that the Hungarian method effectively reduces labor cost risks and improves HR efficiency in XYZ MSMEs. The results show that this method minimizes cost uncertainty and helps mitigate long-term financial risks, making resource management more effective.
Conclusions: The application of the Hungarian method and risk management in XYZ MSMEs effectively optimizes employee assignment, reducing labor cost risks and improving operational efficiency. Utilizing POM QM software further enhances decision-making by simplifying calculations and visualizing optimal solutions for better risk mitigation.
Limitations: This study is limited to the availability of valid data in XYZ MSMEs, the relevance of the Hungarian method and POM QM for other MSMEs, and does not take into account external factors and the required technical expertise.
Contributions: This study offers a practical solution to optimize the risk management of employee performance costs in MSMEs XYZ using the Hungarian and POM QM methods, thereby improving resource allocation and operational efficiency.

Keywords:
1. Cost Optimization
2. Employee Performance Costs
3. Hungarian Methods
4. MSMES
5. POM QM
Authors:
1 . Cornelia Adriana Hukom
2 . Denny Tewu
3 . Indra Gunawan
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How to Cite
Hukom, C. A., Tewu, D. ., & Gunawan, I. . (2025). Optimization of Employee Performance Cost Risk Management with the Hungarian Method using POM QM Software on XYZ MSMEs. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(2), 485–496. https://doi.org/10.35912/jakman.v6i2.3535
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Issue & Section
Vol. 6 No. 2 (2025): Maret
Articles
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References

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  1. Agbo, E., & Egbunike, C. F. (2024). Climate change disclosure and financial performance of quoted oil & gas firms in Nigeria. Annals of Management and Organization Research, 5(3), 163-173.
  2. Aziz, A., Pangestuti, D. C., & Hidayati, S. (2024). Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM). Owner: Riset Dan Jurnal Akuntansi, 8(2), 1238–1254.
  3. Hairudin, H., & Oktaria, E. T. (2022). Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(1), 1–14.
  4. Haryanti, D., Phalipi, S., & Hamzah, M. I. (2019). Analisis Peramalan Hasil Produksi Gitar Dengan Menggunakan Model Apx500ii Bulan Januari 2015 Pada PT Yamaha Music Manufacturing Indonesia (Metode Forecasting Dan QM For Windows). JEBI| Jurnal Ekonomi Bisnis Indonesia, 14(1), 69–76.
  5. Hillier, F. S., & Lieberman, G. J. (2015). Introduction to operations research. McGraw-Hill.
  6. Hillson, D., & Murray-Webster, R. (2017). A short guide to risk appetite. Routledge.
  7. Hubbard, D. W. (2020). The failure of risk management: Why it’s broken and how to fix it. John Wiley & Sons.
  8. Irawan, D. (2020). Peningkatan daya saing usaha mikro kecil dan menengah melalui jaringan usaha.
  9. Kurnia, M., & Suseno, A. (2021). Optimasi Penugasan Menggunakan Metode Hungarian Pada UMKM XYZ, Riau. JURMATIS (Jurnal Manajemen Teknologi Dan Teknik Industri), 3(2), 103–116.
  10. Maulina, D., & Jatnika, M. R. (2019). Kombinasi Metode Hungarian dan Permutasi untuk Pendukung Keputusan Penugasan Departemen dan Koordinator Divisi: Kombinasi. Jurnal Mantik, 3(1), 160–167.
  11. Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12.
  12. Ompusunggu, D. P., & Irenetia, N. (2023). Pentingnya manajemen keuangan bagi perusahaan. CEMERLANG: Jurnal Manajemen Dan Ekonomi Bisnis, 3(2), 140–147.
  13. Riniwati, H. (2016). Manajemen sumberdaya manusia: Aktivitas utama dan pengembangan SDM. Universitas Brawijaya Press.
  14. Sajjad, M. B. A., Kalista, S. D., Zidan, M., & Christian, J. (2020). Analisis manajemen risiko bisnis. Jurnal Akuntansi Universitas Jember, 18(1), 51–61.
  15. Siregar, D. R., & Tanjung, A. A. (2020). Pengaruh Infrastruktur Dan Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Kabupaten Langkat 2010-2019. E-Jurnal Matematika.
  16. Siswanto, D. (2021). Dampak Resiko Keuangan Dalam Bisnis Jasa Keuangan Perusahaan Asuransi Jiwa di Era Pandemi Corona. KarismaPro, 12(1), 1–13.
  17. Sofyan, S. (2017). Peran UMKM (usaha mikro, kecil, dan menengah) dalam Perekonomian Indonesia. Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum, 11(1), 33–64.
  18. Udodiugwu, M. I. (2024). Sustainable waste management and organizational performance of food and beverage firms. Annals of Management and Organization Research, 5(4), 241-254.
  19. Vinatra, S. (2023). Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat. Jurnal Akuntan Publik, 1(3), 1–8.
  20. Weiss, J. W. (2021). Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers.
  21. Wibowo, A. (2022). Manajemen Risiko. In Penerbit Yayasan Prima Agus Teknik.
  22. Wirum, N. H. N. (2017). Optimasi Pembagian Tugas Karyawan Menggunakan Metode Hungarian (Studi Kasus: Karyawan Grand Sony Tailor Makassar). In Universitas Islam Negeri Alauddin Makassar.
  23. Yunaniah, L. L., & Firmansyah, A. (2024). Impact of employee competency, budget planning, and ERP on the budget implementation performance. International Journal of Financial, Accounting, and Management, 6(3), 333-346.
  24. Yusup, A. (2024). Pengaruh Pendidikan Kewirausahaan terhadap Kemandirian Ekonomi Masyarakat. Quality: Journal of Community Service, 1(1), 1–6.