Is recording the name of an absent colleague on the attendance sheet considered a humanitarian deed or cheating?

This service is satanic, and it involves three prohibitions: lying, betraying officials, and unjustly making an absent person deserving of a present person's salary. Just one of these prohibitions is sufficient to render this action forbidden. Any purported human action that contradicts the Sacred Law is a bestial, inhuman act. This is why Allah described disbelievers and polytheists as being like cattle: "They enjoy themselves and eat as the cattle eat, and the Fire will be a lodging for them," and "They are naught but like cattle; nay, they are even further astray from the Path."