Determinants of Internal Control System Quality at Vocational High School

Purpose: The era of globalization and free markets forces universities to organize themselves by introducing internal quality assurance to guarantee the quality of education and services. In addition to internal quality assurance, universities as labor producers also require quality assurance from certification bodies outside the university. Several previous studies examined the influence of internal and external quality audits on work productivity and employee performance. In this study, the effect was seen to be different from before, namely knowing the effect of internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic. The purpose of this study was to determine whether internal and external quality audits affect the sustainability of the Surabaya Merchant Marine Polytechnic.
 Design/methodology/approach: This study uses quantitative research with a population and the sample is a work unit at the Surabaya Merchant Marine Polytechnic which is involved with internal and external quality audits. The data collection method in this study was to use questionnaires using multiple linear regression analysis. Tests in this study used SPSS statistics version 26.
 Findings: The conclusion of this study is that there is a significant influence between internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic either partially or simultaneously. The variable that has the dominant influence on this study is the internal quality audit.
 Paper type: Research Paper.

This study aims to determine the implementation of Total Quality Management (TQM) in public and private vocational high schools in the city of Yogyakarta, as well as to compare the level of implementation between public and private vocational high schools. The TQM aspects observed include infrastructures and facilities, quality of improvement, quality of teachers, quality of examination system and academic background of teachers graduated from vocational high schools. This exploratory study is descriptive in which the result can be used as an input as well as improvements in reflection of the future. These subjects were teachers and students. The primary data were collected through a questionnaire while other data were collected through observation and interviews. The data were analyzed by means of descriptive and statistics t-test. The analysis finds that TQM has been implemented by vocational schools, public and private, in the city of Yogyakarta. The Application levels differed significantly (t-value = 9.204, p-value = 0.0001), where the public schools are able to implement at a very good level, while private schools are at a good level. The differences in the application of TQM occur in all measurable aspects, namely infrastructures and facilities access, quality of improvement, quality of teachers, quality of examination system and academic background of teachers graduated from vocational high schools. Specifically, on aspects of infrastructures and facilities of the access, although on average they significantly differ, categorically they are in the same level. The differences are not too large. The result of observation in the field during the study shows that the state vocational already maximally implement TQM, while in the private vocational schools, it is lower due to the limited resources in private schools.

Extended Abstract Introduction: This paper provides an overview of principals and teacher's opinions on Leonardo Da Vinci Project in Manavgat Vocational Training High School and Vocational High School. The aim of this research is to classify the opinions of the principals and teachers working in Vocational Training High school and Vocational High School on Leonardo Da Vinci Project as the reasons of joining this Project, the preparations before the Project and the benefits of the Project. Method: The sample of this research consists of two principals and eight teachers who participated in the project and worked in at Manavgat Vocational Training High School, Vocational High School and Vocational High School for Girls during 2007-2008 academic year in Manavgat in Antalya. The research is a qualitative study with a multiple holistic case study design. A qualitative approach was selected for this study because this research was more concerned with understanding principals and teachers' opinions on the Leonardo Da Vinci Project. Data were collected via interviews by using half structured interview forms. At these interviews willingness was observed. Semi-structured interviews were used. During data analysis, the data were organized categorically. Interview transcripts were regularly reviewed. Comparisons were made with the data obtained from those interviews Results: At the end of the research, conclusions were emerged under three themes and their sub-themes. The first one was that vocational training high school and vocational high school principals and teachers' main reasons for joining Leonardo Da vinci project were to see European Union countries, willingness for participating in project, having a part in a project before, having information about historical and places of tourist interest, observing vocational education in a European union country, learning a different country's education system, learning European Union countries' good examples, to broaden their horizon. The second one was that preparations of vocational training high school and vocational high school principals and teachers before participating to Leonardo Da Vinci Project were searching European Union country's cultural properties on internet, preparing cd and brochures for telling our education system, learning European Union country's daily language, learning European Union country's working hours, searching Turkish national education system deeply, searching maps showing historical and cultural places, preparing travel plan, searching European Union country's education system, following national agency's internet site. And the final one is that benefits of Leonardo Da vinci Project for vocational training high school and vocational high school principals and teachers were learning European Union country's point of view to education, having new friendships, learning European Union country's education system, practicing with colleagues, comparing difficulties of teaching language, comparing education system of two countries, introducing Mustafa Kemal Ataturk, telling our point of view to Europe, telling importance of peace and world for us, to see different cultures, introducing Turkey, changing Turkish point of view to education, to understand importance of education for finding a job, to understand importance of security in a job, age being unimportant for learning, having an idea about different jobs, searching method of teaching foreign language, abolishing prejudice among the cultures, constituting conscious of European, to see Europe by eight teacher, searching vocational and technical education in a Europe country, broadening participants' joining to project horizon, meeting with a different culture, learning European Union countries' good examples and recognizing Europe. Recommendations: According to the findings, some recommendations were developed as follows: The web site of National Agency http://www.ua.gov.tr should be re-organized in a format which will present visual and written documents for the participants who are to visit European countries due to the European projects. Teachers should be informed about the aim of project. The aim of the Project is not only to travel a foreign country but also to compare different cultures and to learn new useful information. The studies seeking the views of the participants from European countries visiting Turkey due to the Leonardo Da Vinci Project should also be done. Key Words: Leonardo Da Vinci Project, vocational high school teachers and principals, EU countries

This study aims to describe the managerial competence of principals in turning their schools into centers of excellence. This concept is derived from the experience expressed by the leaders responsible for the development of quality management in public and private vocational high schools at East Borneo. This research is a comparative study that uses a qualitative approach with a case study method at two vocational high schools in East Borneo-collecting data using interview, observation, and documentation methods. Semi-structured interviews were conducted to obtain information and excellent school programs from the six informants who participated in this study. They consist of two principals, two curriculum officers, and two teachers who support the flagship program in their school. The results of this study indicate that the principal leads his school to realize a superior and quality Vocational High School; this is the implementation of their managerial competence. Vocational High Schools are organized to prepare a skilled middle-level workforce to support national development in employment and career selection and develop student competencies to compete globally and create jobs. Public and Private Vocational Schools in East Borneo have great potential to become centers of excellence. The principal's managerial competence supports this. Adequate infrastructure according to standard equipment in the industry. In addition, they apply all the knowledge obtained from school about attitudes, manners, character, and Pancasila student profiles in the studio environment and the community in their environment. The Center for Excellence Vocational School's management responsibilities includes developing policies, conducting research, and proposing ideas to the Directorate of Education. Following that, a schedule of tasks is completed to acquire tangible and intangible infrastructure and mentoring activities related to each vocational school's area of specialization.

Independent evaluation is required through an internal quality control system through internal quality audit activities. This study evaluated the achievement of learning management standards, inhibiting factors, and recommendations for improving education quality standards at Palembang Polytechnic. This type of qualitative research uses observation methods, structured interviews, and literature studies. The research instrument is the author directly involved in the research. The informants in this study were determined using a purposive technique: three research informants. The study’s results obtained data on implementing internal quality audits on learning management standards that have not been implemented. An effective internal quality management model is needed as a platform or application that supports collecting, storing, and managing data and information on website-based internal quality management system services to support fast, precise, and efficient internal quality management system integration.

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

Introduction: Campus bullying has attracted widespread attention in China. While previous research has focused extensively on the individual and familial factors of campus bullying, school environmental factors have been insufficiently explored. This study primarily examines the mechanisms by which the school environment influences campus bullying by contrasting vocational and regular high schools, two school ecosystems with distinct cultures. By investigating the frequency, characteristics, and significant influencing factors of campus bullying in both types of schools, this study aims to further explore how the school environment affects the occurrence of campus bullying. Methods Participants comprise 1348 students from 17 vocational high schools and 5341 students from 65 regular high schools in Taizhou City, Zhejiang Province, China. Moderation analysis is applied to examine the different effects of individual and family factors on school bullying in the two types of high schools. Mediation analysis is carried out to examine the mechanism of school bullying under the two types of school ecosystems. Results and Conclusion: Results show that the risk of explicit physical bullying in vocational and regular high schools is roughly equivalent. However, the risk of less noticeable forms of bullying, such as verbal bullying, relational bullying, and cyberbullying, is significantly higher in regular than vocational high schools. Further analysis reveals that the higher risk of campus bullying in regular high schools is attributed to significantly lower evaluations of teacher student relationships, poorer peer relationships, and heavier academic burden compared to vocational high schools.

Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance at the Gorontalo district regent's office. In order to realize quality internal control of government quality, an evaluation of the implementation and internal quality is carried out through research. The method used in this research is descriptive quantitative evaluation of the research sample totaling 31 regional employees. Data collection techniques are questionnaires, observations and documents. The data in the study were analyzed by the percentage formula (%). The research results show that. (1). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with control environment indicators is in the less effective category with a percentage of 69,93%. (2). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with risk assessment indicators is in the less effective category with a percentage of 68.01% (3). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of control activities in the effective category with a percentage of 70.48%. (4). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of information and communication is in the effective category with a percentage of 74.19%, (5). evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of monitoring and internal control is in the less effective category with a percentage of 68.81%.

Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance at the Gorontalo district regent's office. In order to realize quality internal control of government quality, an evaluation of the implementation and internal quality is carried out through research. The method used in this research is descriptive quantitative evaluation of the research sample totaling 31 regional employees. Data collection techniques are questionnaires, observations and documents. The data in the study were analyzed by the percentage formula (%). The research results show that. (1). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with control environment indicators is in the less effective category with a percentage of 69,93%. (2). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with risk assessment indicators is in the less effective category with a percentage of 68.01% (3). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of control activities in the effective category with a percentage of 70.48%. (4). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of information and communication is in the effective category with a percentage of 74.19%, (5). evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of monitoring and internal control is in the less effective category with a percentage of 68.81%.

This study aims to develop and evaluate a Decision-Making Success contingency model to assess its dependency on Internal Control System Quality and Financial Information Quality. The authors developed a study based on a sample of 381 Portuguese managers. The structural equations model was used in the analysis of causal relationships between different constructs. Results show that Internal Control System Quality contributes directly to Decision-Making Success. Moreover, Internal Control System Quality and Financial Information Quality are determining factors for Decision-Making Success since Internal Control System Quality has a significant direct impact on Financial Information Quality (with a 64% coefficient of determination) and indirect on Decision-Making Success. The model justifies 67% of the variance of the dependent variable. This research covers a literature gap, since it identifies innovatively, two independent variables that are determinant for Decision-Making Success from the Portuguese companies' manager perspective. This study is relevant to literature development, as it develops and evaluates an original model, and to managers, in the sense that it identifies factors that contribute to Portuguese companies' success.

This study aims to determine the level of feasibility of practical facilities and equipment in the Private Vocational High School Electrical Engineering in the East Jakarta environment. The research method used is the Discrepancy Evaluation Model. The problems raised in this study are the extent of the feasibility of the space and equipment of the practice of electric power installation programs in Private Vocational High Schools in the East Jakarta region if examined from the National Standards for Vocational High School Facilities and Infrastructure in Indonesia. The research samples were 4 schools; determination Sample schools are conducted by proportional random sampling. The research was conducted in the 2017/2018 school year. The results showed that: (1) All (100%, N = 4) sample schools had a facility of electrical Power engineering installation the form of instructional space and practice space in conditions worthy. (2) All sample schools did not have a Basic Electrical Engineering laboratory. (3) When viewed from the standards of the Vocational High School practice equipment available in the basic installation practice room for Electric Power, in all sample schools were inadequate. Conclusion This study: shows that private Vocational High Schools in East Jakarta already have the facilities electrical practice is in the form of instructor rooms and practicum rooms, but it is not full supported by adequate practice equipment. The implication of this study is that private vocational schools in the East Jakarta environment need to meet the additional Electrical power plant installation equipment according the regulation Minister of Education and Culture Republic Indonesian number 34 of 2018 about National standard of vocational high school’s facilities.

PurposeThe purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants.Design/methodology/approachThe authors’ methodological approach is based on the submission of a self-administered questionnaire. The final sample consists of 104 internal auditors. The first stage of the study is in the lead of a certified public accountants (CPA), which highlights seven factors of the internal audit quality. The second step is a confirmatory factor analysis (CFA) that allowed the authors to validate the model proposed by the CPA. Finally, the authors carry out a typological analysis of the auditors according to their way of perceiving the factors extracted by the CPA.FindingsThe authors’ model, validated by the CFA, shows that the knowledge of the internal auditor, the independence of reporting, compliance with professional standards of internal audit, the relationship with the external auditor, the personal relationship of the internal auditor, the access to information and the field of intervention of the internal auditor have a positive association with the internal audit quality but with a different degree of significance. For example, the field of intervention of the internal auditor and the access to information explain better the internal audit quality. However, the knowledge of the internal auditor and the relationship with the external auditor are not significant to explain the internal audit quality. From the hierarchical cluster analysis, four groups of internal auditors emerged: the autonomous, the perfectionists, the rigorous ones and the objectives.Originality/valueIn offering these findings, the paper contributes to the existing internal audit literature by introducing evidence from an emerging country, namely, Tunisia, of the internal audit quality model. In addition, the authors proposed a new measure to the internal audit quality model which is the use of the work of the internal auditor by the external auditor. This study is also interesting to managers and professional internal audit organizations in recognizing the characteristics of the quality of the internal audit and advance reflections on the effectiveness of internal audit practices. The authors’ study proposes a typology of certified internal auditors through their perceptions of the quality of the internal audit while taking into account the specificities of the Tunisian audit market. This provides insights to managers and audit committees on the measures necessary to ensure the relevance of the internal audit work within their companies.

SignificanceHigher prevalence of myopia is possibly associated with more extended schooling schedules. Therefore, adjustments to high school curricula may aid in reducing the prevalence of myopia among adolescents.PurposeTo investigate the prevalence of myopia among 15- to 18-year-old adolescents in Tianjin, China, and to evaluate the impact of different educational schedules on the prevalence of myopia among high school students.MethodsThis is a school-based epidemiological study with a cross-sectional design. Ocular biological parameters and noncycloplegic photorefraction were examined using optical biometry devices and photoscreener devices. Each student’s spherical equivalent (SE) and ocular biometry were recorded, and the prevalence of myopia was calculated.ResultsA total of 2,867 participants (1,519 males and 1,348 females) were tested for non-cycloplegic refraction, axial length (AL), central corneal thickness (CCT), anterior chamber depth (ACD) and lens thickness (LT). In this research, the overall prevalence of myopia was 81.6%, with high myopia accounting for 11.8%. Myopia prevalence was substantially higher in general high schools than in vocational high schools, with 86.1 and 70.1%, respectively. There were no significant differences in the prevalence of myopia (p = 0.744) or high myopia (p = 0.851) across the three vocational school years. In the general high school, however, there was an increase of 4.6% (p < 0.05) in myopia prevalence between year 10 and year12.ConclusionComparing vocational and standard high school students, there are considerable disparities in prevalence of myopia, spherical equivalent, and ocular biological parameters. The prevalence of myopia and high myopia increased among standard high school students, but remained relatively consistent among students in vocational schools.

This study examines the development and validation of a non-test instrument for assessing the Problem-Based Learning (PBL) model in vocational high schools, specifically within the Office Management and Business Services (OMBS) program. The instrument covers seven constructs: problem identification, fact identification, hypothesis formulation, self-directed learning, collaboration and cooperation, solution determination, and evaluation of the problem-solving process. This study uses a quantitative method with a Confirmatory Factor Analysis (CFA) approach to test the validity and reliability of the instrument. Using probability sampling with simple random sampling, 372 respondents (30 teachers and 342 students) from vocational schools in Surabaya participated. Data analysis was conducted using SPSS 16 for reliability testing and LISREL 8.8 for CFA. Results showed high internal consistency (Cronbach's Alpha = 0.949) and satisfactory anti-image coefficients (&gt;0.5), indicating that the data met the requirements for factor analysis. The results of the model fit test also showed that the developed CFA with modification indices model met the criteria for a good fit with a Chi-square value of 170.51 with a degree of freedom (df) of 110, producing a p-value = 0.00019, an RMSEA value of 0.039 &lt;0.08. The validity and reliability of the constructs in each instrument indicator also prove that this model meets a good fit with the resulting value above 0.5. Thus, this non-test instrument is worthy of being used as an assessment standard for evaluating problem-based learning in vocational high schools in the OMBS program to improve the quality of student learning outcomes.

Objective To know the employment situation of nursing students from higher technical and vocational school,and provide a basis of professional orientation together with the adjustment of training goals. Methods Questionnaire method is adopted in this study. 2 470 nursing students from grade of 2007 to 2009 in a higher vocational school are investigated. Results the average employment rate is 96. 5% ,job suited rate is 90.9% , and 79.3% of nursing students work at the front-line position in general hospitals which are above second-class. Conclusions The nursing students employment rate and job suited rate are high in the higher vocational school. The students' position is in general hospitals which are above second-calss in Zhejiang Province. Key words: Higher technical and vocational school; Nursing major; Employment; Investigation