Human resources competencies: a key scale to assess HRCs, including items in knowledge business, functional expertise and managing change

Purpose The purpose was to produce a standardized tool in the form of a questionnaire to measure HR competencies Design/methodology/approach The authors collected data from 234 managers and experts in human resources of selected firms existing in the Yazd Industrial Town. A questionnaire was developed to assess HRCs. Findings The paper produced a key scale for assessing HRCs in three dimensions: knowledge business, functional expertise and managing change. Two items of the original 33 were dropped as they were found to be unreliable Originality/value The authors believed the developed questionnaire can be used as an appropriate scale for measuring HRCs in future research and also in organizations in Iran.

CONCEPTUAL FRAMEWORK OF HUMAN RESOURCE MANAGEMENT IN TOURISM EDUCATION OF THE REPUBLIC OF KAZAKHSTAN

In the article, the authors present an overview of the historical line of development of the human resource management (HRM) system in the Republic of Kazakhstan, define the conceptual framework of modern sustainable development of HR management in tourism, and form focus area in its development. In the course of the research, a survey has been conducted among the entities of the tourism industry of Kazakhstan, which was attended by representatives of the business environment of the near and far abroad countries. The results of the survey among specialists in the tourism industry have formed the basis of large-scale research. The strengths and weaknesses of HRM in tourism of the Republic of Kazakhstan have been identified; the analysis of modern trends in HRM of the country reflected in regulatory and legislative documents, state demands, the business and social environment have been carried out. The authors propose a three-stage model of mastering the HR competencies in the tourism education of the Republic of Kazakhstan.

FAKTOR DETERMINAN KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN DIMODERASI SISTEM PENGENDALIAN INTERNAL

AbstrakKualitas laporan keuangan dapat dilihat melalui hasil audit. Laporan keuangan menjadi alat bagi investor untuk mengukur kinerja perusahaan yang dilakukan oleh jajaran manajemen, sehingga laporan keuangan yang disajikan harus berkualitas. Faktor-faktor yang mempengaruhi kualitas laporan keuangan adalah dengan penerapan sistem informasi akuntansi (SIA), kompetensi sumber daya manusia (SDM), dan penerapan sistem pengendalian internal (SPI) dilingkungan perusahaan atau organisasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan SIA terhadap kualitas laporan keuangan, pengaruh kompetensi SDM terhadap kualitas laporan keuangan di mana SPI sebagai variabel moderasi. Objek penelitian adalah suatu perusahaan X yang 3 tahun terakhir belum memiliki hasil opini audit Wajar Tanpa Pengecualian (WTP) dan yang dijadikan responden adalah karyawan bagian keuangan atau akuntansi sebanyak 450 orang. Hasil penelitian ini menunjukkan bahwa penerapan SIA dan kompetensi SDM berpengaruh terhadap kualitas laporan keuangan serta SPI mempengaruhi hubungan kompetensi SDM terhadap kualitas laporan keuangan. Namun SPI tidak mempengaruhi hubungan penerapan SIA terhadap kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Sistem Informasi Akuntansi, Sistem Pengendalian Internal AbstractThe quality of financial reports can be seen through audit results. Financial statements are a tool for investors to measure the company's performance by management, so that the financial statements presented must be of high quality. Factors that affect the quality of financial reports are the application of accounting information systems (AIS), human resource competencies (HR), and the application of internal control systems (SPI) within the company or organization. The purpose of this study was to determine the effect of the application of AIS on the quality of financial reports, the influence of HR competence on the quality of financial reports in which SPI is the moderating variable. The object of this research is a company X which in the last 3 years has not had an unqualified audit opinion (WTP) and the respondents are employees of the finance or accounting department as many as 450 people. The results of this study indicate that the application of AIS and HR competencies affect the quality of financial reports and SPI affects the relationship between HR competencies and the quality of financial reports. However, SPI does not affect the relationship between the application of SIA to the quality of financial statements.Keywords: Quality of Financial Reports, HR Competence, Accounting Information Systems, Internal Control Systems

Implementasi Bimbingan dan Konseling Sebagai Penunjang Pembentukan Godly Character Mahasiswa Universitas Pelita Harapan

<p>Postmodern menyebabkan semua menjadi relatif. Termasuk dalam melakukan kebenaran Firman Tuhan dan teladan dalam membangun karakter pemuda. Penelitian ini bertujuan untuk melihat implementasi bimbingan dan konseling yang digunakan Universitas Pelita Harapan dalam menunjang perkembangan karakter mahasiswa dan mengidentifikasi faktor-faktor hambatan yang terjadi dalam pelaksanaannya. Hasil penelitian ini adalah implementasi yang digunakan memprioritaskan nilai-nilai firman Tuhan. Target yang ingin dicapai adalah membentuk mahasiswa untuk memiliki karakter ilahi. Proses bimbingan dan konseling diberikan melalui: (1) Penasihat akademik; (2) Organisasi rohani <em>spiritual growth for student</em>; (3) Asrama; (4) Lembaga konseling HOPE. Proses bimbingan dan konseling dilaksanakan dalam bentuk: (1) Pendekatan peraturan lembaga; (2) Pemberian nasihat; (3) Pemuridan; (4) Sistem <em>learning by doing</em>; (5) Bimbingan kolaboratif lembaga; dan (6) <em>Support academic</em>. Faktor-faktor yang menjadi penghambat adalah: (1) Kompetensi SDM yang belum memadai; (2) Mahasiswa yang kurang berminat kepada program bimbingan dan konseling; dan (3) Mahasiswa yang belum dapat bersifat dewasa.<br /><br /><strong>Abstrac :</strong> Postmodern causes everything to be relative. Including in carrying out the truth of God's Word and example in building the character of youth. This study aims to look at the implementation of guidance and counseling used by Pelita Harapan University in supporting the development of student character and identify the obstacles that occur in its implementation. The result of this research is the implementation that is used to prioritize the values of God's word. The target to be achieved is to form students to have divine character. The process of guidance and counseling is provided through: (1) academic advisors; (2) spiritual organization spiritual growth for students; (3) Dormitory; (4) HOPE counseling agency. The guidance and counseling process is carried out in the form of: (1) Institutional regulatory approach; (2) Giving advice; (3) Discipleship; (4) learning by doing system; (5) Institutional collaborative guidance; and <br />(6) academic support. The inhibiting factors are: (1) inadequate HR competencies; (2) Students who are less interested in the guidance and counseling program; and (3) Students who have not been able to become adults</p>

The Effect Of HR Competence, IEP Innovation And Service Quality On Project Management In Building Project Performance

The use of Integrated Engineering Procurement (IEP) information technology can allegedly be used to build HR competencies, service quality, project performance and project management to overcome problems of project time delays, costs, and quality/quality of work. The purpose of this study is to identify the effect of HR competence, IEP innovation (integrated engineering procurement), service quality on project management in improving project performance. This research uses a case study in the Situ Bagendit revitalization project run by PT Adhi Karya Tbk. The research method used is quantitative. Quantitative research using SEM PLS. Sampling through purposive sampling method and obtained 117 research units. The results showed that based on SEM analysis stated that the relationship between HR Competence, IEP Innovation and Service Quality was significantly related to project performance. Likewise, the relationship between Project Management and project performance has created a significant positive.

Peran Entrepreneurial Marketing dalam Memediasi Kompetensi Sumber Daya Manusia dan Inovasi untuk mencapai Keunggulan Kompetitif

This study aims to determine the effect of HR competence and innovation on competitive advantage with entrepreneurial marketing as an intervening variable in the Food and Beverage Industry in East Java. This research is a quantitative research. The sample was determined as many as 100 entrepreneurs by purposing sampling technique. The data obtained from the questionnaire was then analyzed using SEM with the Smart PLS application tool. The results showed that the competence of HR and entrepreneurial marketing partially had a significant positive effect on competitive advantage, while innovation had no significant effect on competitive advantage. HR competence and innovation significantly affect entrepreneurial marketing. Likewise, it is proven that entrepreneurial marketing is proven to be able to mediate HR competencies and innovation to competitive advantage.

Demand of HR-competency in Ukraine: changes and challenges at the labor market under pandemic COVID-19

The experience of the last year of business operation has highlighted the need to find new ways and approaches to managing people, through the crisis caused by the COVID-19 coronavirus pandemic. New socio-economic reality, digitalization and socialization are transforming the people management processes of, which, in turn, changes the modern requirements for HR competencies. The article’s purpose is to form a model of personnel manager competencies by clusters of general and professional competencies based on the implementation of best international experience in forming and developing HR competencies models and considering demand trends in the Ukrainian labor market in the segment «HR Management» in modern realities. To produce results, the following methods were used: abstract-logical to generalize the scientific literature; monographic and analogies to summarize the international experience of forming HR-competencies models; empirical for the analysis of trends in the formation of demand for HR-competencies in the Ukrainian labor market; modeling to develop a modern HR competencies model for Ukraine; generalizations to draw conclusions. The generalization of the current state of scientific research and international experience in modeling HR-competencies allowed to structure the current HR-competencies of SHRM, HRCI, CIPD and to develop proposals for their implementation in Ukrainian HR-practice. The analysis of the demand for HR-competence in Ukraine allowed to select the most popular of them by general, managerial, and special clusters; to identify the frequency of demand for HR-competences and calculate their weight level. On this basis, the structure of demand in the labor market of Ukraine in the segment of «HR-Management» was generalized. The influence of changes and challenges of the organization’s activity during the pandemic COVID-19 on the transformation of the roles of people management and the current HR competencies model in Ukraine is substantiated. Prospective directions of using the model for professional standard development, educational services improvement, and development of the national system of HR-certification for making better the quality and performance of the human resource management function in Ukraine are proposed.

The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

Manajemen SDM dalam Pendidikan Islam: Studi Kasus SDIT Insantama Leuwiliang

This study aims to determine the implementation of integrated quality management (total quality management /TQM), especially in human resource management (HR) in Islamic education at SDIT Insantama Leuwiliang, Bogor. The research used descriptive qualitative method which was carried out by collecting data obtained from documentation, observation and interviews. The results show that SDIT, which was founded in 2011, always meets the needs of educators and education personnel according to needs such as administrative, cleaning service, and security personnel. HR competencies are enhanced through education and training, seminars, workshops and internships. Recruitment and selection of HR candidates is carried out every year since its establishment, in line with the development of the school and the increase in the number of students. Meanwhile, compensation, both financial and non-financial, is constantly being improved in order to provide qualified human resources. The results also show that the implementation of Islamic Education TQM at SDIT Insantama Leuwiliang has been implemented well, especially in the field of HR management, starting from HR planning, recruitment, selection of HR candidates, training and development, to employee relations.