Is the salary permissible if the hospital director registered the pharmacist's attendance despite her absence three days a week, especially since the work is not affected by this absence?

If the manager is authorized to divide the attendance days, then there is no harm. Otherwise, it is impermissible, which seems to be the case from the question, as she is trying to circumvent the inspection authority. The fact that the work is not affected by the employee's absence does not permit absence, because the employee is a specific hire whose benefit is measured by time. Therefore, attendance is obligatory whether there is work or not. Whoever is absent in a manner that violates the regulations must repent and return from her salary an amount equivalent to the proportion of days she was absent without a valid reason to her employer, unless they pardon her.