Adequate Competence Research Articles

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

Purpose This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors. Design/methodology/approach This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships. Findings This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality. Practical implications The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies. Originality/value The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

The Effectiveness of Project-Based Learning Assisted by Digital Technology to Improve Problem-Solving and Critical Thinking Skills in SMKN 3 Sampang Students

Lack of students' ability to find idols that reflect national values ​​and weak vision of their future. Technology-based PjBL learning is applied to engage students in active and collaborative learning processes, helping them develop critical thinking and problem-solving skills. This study aims to analyse the effectiveness of project-based learning (PjBL) supported by digital technology in improving students' critical thinking and problem-solving skills at SMKN 3 Sampang. This study is a quantitative study with a positivist approach. A descriptive survey approach examines variables and research units without considering the relationship between variables. The results show that this method is effective in improving these skills and motivating students to be more involved in learning, with environmental support playing an important role in optimizing results. In conclusion, innovation in learning methods that are adjusted to technological developments and the needs of the world of work is needed to ensure that vocational high school graduates have adequate competencies and are relevant to industry demands.

Assessment Survey and evaluation of LGBT-Psychology in Nigeria: current state and recommendations

There is no gainsaying that individuals with diverse sexual orientations and gender identities are faced with serious socio-legal, and medical discrimination following the enactment of anti-homosexuality law in Nigeria. However, not much is known of the effort of an organized body of psychology in the country to ensure adequate knowledge and competence among Nigerian psychologists. This article, therefore, appraises the stance of Lesbian, Gay, Bisexual, and Transgender (LGBT) psychology in Nigeria in relation to the cardinal quadrants: Advocacy, Education, Research, and Practice. A multi-method design was adopted to sort for both primary and secondary data. Purposive sampling was adopted to involve 124 practicing psychologists. Findings revealed that the Nigerian psychology curriculum limits its scope to sexual and gender disorders (sexual dysfunction, gender dysphoria, and paraphilic disorders) while missing out on sexual and gender diversity content. Furthermore, the outcome shows that not much is documented on the contribution of the field of psychology to the knowledge of LGBT. Many of the participants had a history (and still) working with LGBT clients and did not have formal LGBT-affirmative training. The study concluded that the integration of LGBT psychology is essential for significant achievement in the space of advocacy, education, research, and professional practices.

The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.

Researching adequate digital competence for school leaders from a perspective of pedagogy

The paper is begun with an outlining of two pedagogical principles that carry specific weight into research aimed at understanding digital competence in schools in general. Networked learning is exemplified in terms of connecting teachers and learners through remote teaching in rural municipalities. The specific research focus of the PhD project is on the knowing that individuals in schools need to facilitate digitalization. After the pedagogical principles are described, their weight is then considered in regard to research on digital competence and school leadership. A particularly complex issue discussed in the paper is that digital competence is in substantial ways a politically driven concept, rather than primarily pedagogical. A reconceptualization of digital competence for school leaders is suggested for pedagogical research: focus on knowing when it happens on pedagogical terms, rather than on knowing about implementation in schools. Remote teaching in rural municipalities is argued to carry pedagogical objects of specific relevance for pedagogical research, where the focus need not be on implementing, or effects of implementation. Rather, the knowing that is argued to be required to make remote teaching happen in rural municipalities may have pedagogical knowing of digitalization in schools as a foundation. The paper is concluded, firstly, with a section reflecting on what the pedagogical objects suggests for research design. Secondly, with what the pedagogical principles suggests for methods and methodology, specifically regarding politically charged concepts such as digital competence. To the former, a case study research design is suggested to find difference and variance in the knowing of making remote teaching happen. To the latter, reflection about the process of bringing theory and frameworks into practice (methodology) is suggested as one key in relation to the principles. Another key point of reflection is on the assumptions that specific methods, theories and frameworks themselves carry. The relevance of the pedagogical principles in relation to networked learning, and research focusing on digitalization in schools in general, is primarily as a reflective communicative tool. By bringing to the front basic values on which knowledge ought to be built on, in a research discipline such as pedagogy, other values are made invalid. One effect implied through present paper is that, In a PhD research project such as the one presented, research discipline disciplines. Both concerning research subject, as well as bringing assumptions into practice in research design and methodology.

Learning from a crisis: a qualitative study on how nurses reshaped their work environment during the COVID-19 pandemic

BackgroundThe global nursing shortages exacerbated by the COVID-19 pandemic necessitated a drastic reorganization in nursing practices. Work routines, the composition of teams and subsequently mundane nursing practices were all altered to sustain the accessibility and quality of care. These dramatic changes demanded a reshaping of the nurses’ work environment. The aim of this study was to explore how nurses reshaped their work environment in the early stages of the COVID-19 pandemic.MethodsA descriptive study comprising 26 semi-structured interviews conducted in a large Dutch teaching hospital between June and September 2020. Participants were nurses (including intensive care unit nurses), outpatient clinic assistants, nurse managers, and management (including one member of the Nurse Practice Council). The interviews were analysed with open, axial, and selective coding.ResultsWe identified five themes: 1) the Nursing Staff Deployment Plan created new micro-teams with complementary roles to meet the care needs of COVID-19 infected patients; 2) nurse-led adaptations effectively managed the increased workload, thereby ensuring the quality of care; 3) continuous professional development ensured adequate competence levels for all roles; 4) interprofessional collaboration resulted in experienced solidarity, a positive atmosphere, and increased autonomy for nurses; and, 5) supportive managers reduced nurses’ stress and improved work conditions.ConclusionsThis study showed that nurses positively reshaped their work environment during the COVID-19 pandemic. They contributed to innovative solutions in an environment of equal interprofessional collaboration, which led to greater respect for their knowledge and competencies, enhanced their autonomy and improved management support.

Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm

PurposeGrowing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.Design/methodology/approachThe paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.FindingsThe case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.Practical implicationsManagers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.Social implicationsUnderstanding the transition towards increasingly circular product-service systems in industrial firms is important for current and future generations.Originality/valueThe originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.

Leadership Development Program for Public Health Nurses: An Evaluation of Workplace Application.

Public health nurses (PHNs) are vital in the local implementation of the provisions of the Universal Healthcare (UHC) Act of 2019. However, they need adequate competencies in health systems approach to successfully implement the provisions of the law. In response to this, a leadership development course for public health nurses (LDC-PHN), anchored on the building blocks of health systems, was developed and implemented. This paper aims to describe the extent to which training participants have applied the competencies acquired from the LDC-PHN as manifested by the workplace application of their capstone projects. Following Kirkpatrick's Model of Evaluation, we used a multi-method study design to evaluate the extent of the participants' workplace application of acquired competencies. Sources of data included the Workplace Application Plan (WAP) accomplished by each participant, a questionnaire to determine the perceived implementation status of the participants' capstone project, interviews, and focus group discussions (FGDs) conducted with selected participants and their supervisors, and observation visits. Data were collected from May to December 2022. Data from the semistructured interviews and FGDs were analyzed through content analysis, while the participants' perceived status of their capstone project implementation was summarized as frequencies. Majority of the participants (61.9%) reported partial implementation of their capstone project while 16.77% reported full implementation. Capstone project implementation was facilitated by the support received from their supervisors and local chief executives. Barriers identified included the demands of the COVID-19 pandemic and the challenges imposed by the events before and after the 2022 Philippine National elections. Major themes emerged from the interviews conducted among participants and their supervisors. The workplace application of the training program outcomes, based on participants' perspectives, yielded increased capacity to lead and innovate, improved ability to advocate for capstone project implementation, transferability of acquired skill sets, and improved population outcomes. From supervisors' perspectives, workplace application of training program outcomes include increased ability of PHNs to deliver health services, and visible enhancement of leadership and supervision skills among PHNs. Given ample support and opportunities, and despite the barriers and challenges they faced, LDC-PHN participants, in general, utilized and applied the competencies they gained from the course in their actual work setting. Course graduates participated in health systems strengthening at various capacities by acting upon their capstone projects that addressed UHC challenges within their particular work settings.

Analisis Kompetensi Karyawan Terhadap Kinerja Karyawan di Era Digital

In the digital era, technological developments have brought significant changes to the world of work, requiring companies to adapt quickly to remain competitive. Employee competency is a key factor in this adaptation process, because adequate competency can improve employee performance and, in turn, overall company performance. This research analyzes the importance of employee competency in improving performance in the digital era, with a focus on digital skills, adaptability, and soft skills such as communication and collaboration. The results of interviews with human resource managers and employees show that the development of digital skills, adaptability, and company support in continuous learning are very important to achieve optimal performance. Companies need to invest in comprehensive training programs and create a work environment that supports employee competency development. In this way, employees can adapt quickly to technological changes, work more effectively, and contribute optimally to the company's success

PENGARUH PENGEMBANGAN KOMPETENSI DAN BUDAYA KERJA TERHADAP KEPUASAN KERJA MELALUI KEPERCAYAAN DIRI PEGAWAI PPSDM KEMENTERIAN ATR/BPN

In the era of globalization and increasingly fierce competition, it is important for organizations to develop the competencies of their employees so they can compete and achieve organizational goals more effectively. The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) has a Human Resources Development Center (PPSDM) which is responsible for the task of developing employee competency through competency development programs that are effective and relevant to employee needs, so that employees are expected to have adequate competency. as expected. This research aims to explore the influence of the competency development program on the self-confidence of PPSDM Ministry ATR/BPN employees, as well as its impact on their job satisfaction. In addition, this research will also examine whether work culture moderates the relationship between competency development and self-confidence, as well as its impact on employee job satisfaction. This research was conducted at the Center for Human Resources Development (PPSDM) of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) with the research sample using the entire population of PPSDM Ministry of ATR/BPN civil servant employees totaling 55 people. The data collection technique was carried out using a questionnaire, four rating scales from strongly disagree to strongly agree. The research was conducted quantitatively with the analytical methods used were descriptive statistics and multiple regression analysis. To test the hypothesis, the t test and Sobel test were carried out. The research results show that work culture and competency development have a direct and indirect effect on self-confidence and job satisfaction. So that self-confidence is able to mediate the influence of work culture and competency development on job satisfaction.

Implementasi Kurikulum Merdeka pada Pembelajaran FIkih Kelas X di MAN 1 Jombang

The purpose of this study is to examine how the Merdeka Curriculum is being implemented in fiqh learning at MAN 1 Jombang. The main focus of this research includes three aspects: the Merdeka Curriculum's implementation, including its design, execution, and assessment of learning, as well as the elements that facilitate and hinder it. A qualitative approach with a descriptive focus is the research methodology employed. Methods for gathering data include documentation, interviews, and observation. Data gathering, data presentation, and conclusion drawing are all part of data analysis. Data validity is ensured through source triangulation. The results of the study indicate that in the planning stage, teachers participated in socialization, training, and workshops, formed teaching teams, and prepared learning tools. The implementation of learning gives full freedom to teachers without intervention from the madrasah. Learning evaluation is based on learning outcome indicators focused on students, with initial assessments, formative assessments through discussions, presentations, and written reflections, and summative assessments that include written tests, observations, and performance sheets. Supporting factors include the availability of complete learning media, high enthusiasm and motivation from students, and adequate teacher competence. But there are a number of challenges, such time constraints and confusion among some teachers in implementing the new curriculum. The It is anticipated that the study's findings will enhance the caliber of fiqh instruction.

Teaching English to Food and Beverage Staff: Problems, Challenges, and Possible Solutions

English is undoubtedly one of the requirements in the hotel and hospitality industry. All hotel staff are required to be able to communicate in English, especially those working in international hotels. This also applies in Indonesia where some international hotels are operating in big cities such as Jakarta. Unfortunately, only a few of the Indonesian hotel staff, including food and beverage employees, have adequate English language competence. Therefore, English training is a must for those working in the hotel industry. The present study, then, was carried out to investigate the problems and challenges of teaching English to food and beverage staff because they communicate with Indonesian and international hotel guests very often, for example, during breakfast, lunch, and, dinner. Careful observation was conducted to look into the problems and challenges, i.e., language problems, trainees’ speaking skills, and in-classroom- participation of each trainee. The findings revealed that most of the food and beverage staff could not communicate in English appropriately and accurately. They were not able to use proper expressions in particular situations with the hotel guests. Meanwhile, the challenges included the use of inappropriate ‘fossilized’ expressions. This implies that there should be solutions to overcome the problems and face the challenges of teaching English to food and beverage staff. Keywords: English, food and beverage staff, language competence

EXTENSION COMMUNICATION COMPETENCE AND COUNSELING INTENSITY ON THE QUALITY OF FAMILY PLANNING EXTENSION SERVICES IN AN EFFORT TO REDUCE STUNTING IN NORTH PADANG LAWAS REGENCY

The stunting phenomenon is a difficult task for family planning extension workers in North Padang Lawas Regency, as well as a concern for the local government to provide assistance to families at risk of stunting. The purpose of this study is to analyze the influence of communication competence of extension workers on the quality of Family Planning (KB) extension services in an effort to reduce the stunting and how much influence the communication competence and counseling intensity have on the service quality of family planning. The study is based on a cross-sectional study, and the population is couples of childbearing age who are the target group of assistance by family planning Extension Workers in an attempt to reduce stunting in the community. The results of the study showed that communication competence significantly impacted service quality by 38.6%. Communication competence and extension intensity had a significant impact on service quality 80.9%. The findings can be used by extension workers to improve service quality and ensure adequate competence in stunting prevention programs.

Responding to In-hospital Cardiac Arrests During Times of System-wide Strain: A Code Refresher Training.

Pandemic conditions of system-wide strain are associated with increased rates of in-hospital cardiac arrest (IHCA). During normal times, medical-surgical nurses may forget cardiopulmonary resuscitation (CPR) skills as soon as 3 months after training, leaving them unprepared and anxious about managing cardiac arrests. During pandemic surges, heightened anxiety can also impact concentration and confidence. Clinicians offered a 45-minute mock code training refresher for medical-surgical nurses to improve confidence performing CPR while adhering to pandemic-related safety procedures. In this pre-post clinical education project, nurses' confidence was measured with the Nursing Anxiety and Self-Confidence with Clinical Decision Making© Scale. Although the results were not statistically significant, participants verbally reported increased confidence to initiate resuscitation, collaborate with team members, and use personal protective equipment during the posttraining debrief. A high percentage of RNs do not have adequate confidence and/or competence in performing CPR, particularly during times of system-wide strain, and this brief, inexpensive refresher training warrants further study. [J Contin Educ Nurs. 2024;55(9):442-448.].

Peran Penerapan E-Government Terhadap Peningkatan Kinerja Pelayanan Publik pada Instansi Pemerintah

The goal to be achieved in this study emphasizes the role of the application of e-government on the performance of public services in government agencies. The method used in this study is literature research using secondary data in the form of books and related journals. The main source of data for this research is scientific articles published in various journals and indexed by google scholar. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this research show that human resources are needed who have adequate competencies on top of technological developments so that implementing E-Government will be easier. Furthermore, it is necessary to have a budget and maximum facilities and infrastructure which can help government workers in providing services. The government must develop e-government, in which there must be channels that are able to answer the challenges of technological developments so that officials can easily adapt to existing developments.

The Influence Of Students’ Creative Thingking Ability And Achievement Motivation On Vocational School Students’ Learning Outcomes

One of the objectives of vocational school education is to produce graduates who have adequate competence as indicated by the achievement of good learning achievement indicators. To get good learning achievement is influenced by many factors, including students' creative thinking ability and achievement motivation. From the results of this study using multiple regression analysis, it was found that the regression equation was Y = 6.929 + 0.053 X1 + 0.110 X2. Creative thinking ability and achievement motivation have a positive relationship with student learning outcomes. In other words, to improve student learning outcomes, students must have high creative thinking skills and high achievement motivation as well.

Developing an Instrument to Measure Public Health Nurses' Competence Related to Breastfeeding Beyond 12 Months.

Health professionals need adequate competence to support breastfeeding beyond infancy. There is no established instrument to measure health professionals' competence regarding long-term breastfeeding. To respond to this shortcoming, the Long-Term Breastfeeding Competence Scale (LBCS) was developed. To develop and pilot an instrument that measures public health nurses' competence related to breastfeeding beyond 12 months in order to provide adequate breastfeeding counseling for families. This study was conducted as a cross-sectional online survey on public health nurses working in maternity and/or child health clinics. The relevance and clarity of the LBCS were assessed by an expert panel (N = 6). Public health nurses (N = 197) completed the LBCS, which consisted of a knowledge and skills dimension and an attitude dimension. Descriptive statistics were used to describe the characteristics of the study sample. The conceptual validity of the knowledge and skills dimension was assessed using the dichotomous Rasch analysis, and attitude dimension using the exploratory factor analysis. Internal consistency was evaluated using Cronbach's alpha. The distribution of the items was summarized by descriptive statistics. According to expert panel evaluations, the LBCS was found to meet the requirements for relevance and clarity (S-CVI 0.90). The internal consistency of the instrument was at a good level (α = 0.796) and met the requirements set for a new instrument. The LBCS is appropriate to determine public health nurses' competence related to breastfeeding beyond 12 months. The LBCS can be used to identify the need for education concerning breastfeeding beyond 12 months.

Reforms in the Competency Development Strategy of Indigenous Papuan Soldiers in Kodam XVII/Cenderawasih

Affirmation has consequences for the emergence of competency gaps, as happened in the recruitment results of Indigenous Papuan soldiers (OAP) in Kodam XVII/Cenderawasih. So, to overcome this gap, reforms are needed in human resource development, especially in competency development. This paper seeks to examine the competency gaps in OAP soldiers recruited from the affirmation program. The research was conducted using qualitative methods on data obtained through in-depth interviews with several resource persons, namely Kodam XVII/Cenderawasih officials. The results found that the competency gap between OAP soldiers and the competencies needed in military positions requires integrative competency development efforts. This study concludes that the reform of competency development of OAP Soldiers in Kodam XVII / Cenderawasih is essential to overcome the competency gap and prepare them to face the dynamics of the personnel system, especially with the ASN Bill, which demands adequate competence.

'Your heart is resting and pumping at the same time': Mental health impact of seeking asylum among sexual minority men.

To explore the experiences of seeking asylum and its impact on mental health among sexual minority forced migrant cisgender men living in Sweden. Exploratory qualitative study based on individual semi-structured interviews with 15 adult gay and bisexual cisgender men recruited via a combination of purposeful, convenience and snowball sampling. Data were analysed with systematic text condensation through a collaborative approach with three migrants with lived experience. Seeking asylum had been an emotionally challenging journey for the participants in this study, involving several procedures that negatively impacted mental health. Being expected to disclose intimate information during asylum interviews had been a significant challenge, alongside needing to wait through long periods in uncertainty with little information about the progress of their asylum case. The behaviours and attitudes of professionals involved in the legal procedures had been a central aspect, as participants encountered interpreters and caseworkers who acted disrespectful and homophobic during asylum interviews. Participants mentioned that the behaviours of interpreters and the accuracy of the interpretation could influence the outcome of asylum claims and how comfortable they felt in sharing information. Thus, participants emphasized the importance of adequate and accurate interpreter services. Sexual minority men are faced with an unfamiliar and emotionally challenging position when seeking asylum and undergoing asylum interviews. The findings highlight the importance of adequate competence among professionals involved in asylum interviews, including interpreter utilization. Research is needed to determine effective methods to support these men throughout their asylum process.

Associations between motor competence and the risk of obesity in Brazilian adolescents

Purpose: To assess whether motor competence is associated with the risk of obesity in adolescents. Methods: The sample consisted of 296 adolescents (56.1% girls) aged 12 to 15 years recruited from Rio de Janeiro, Brazil. Motor competence was assessed using the Körperkoordinationtest fur kinder (KTK). Body mass index (BMI) measures were used to classify the participants’ weight status. Physical activity was determined through a validated self-administered questionnaire. Multinomial and binary logistic regression models, adjusted for potential confounders (i.e. age, sex and physical activity), were executed to examine the association between motor competence and risk of obesity. Results: Almost half of participants (48%) presented low motor competence. Among adolescents with obesity, 92.9% showed low motor competence. In addition, low motor competence was associated with a higher risk to be overweight (OR: 2.940, p=.006) and obese (OR: 18.366, p<.001), even after adjusting for potential confounders. Conversely, adolescents with adequate motor competence were less likely to be overweight (OR: .340, p = .006) and obese (OR: .054, p<.001). Conclusion: Having low motor competence can be a risk factor for obesity, while adequate motor competence was a protective factor against this disease. Pediatric obesity is multifactorial, including environmental aspects, yet this study showed that motor competence seems to be important to maintaining a healthy weight status in youth. Keywords: motor development; weight status; overweight; physical activity; children.