Employer's Satisfaction on Accounting Service Performance: A Case of Public University Internship Program

Sawani, Yussri; Abdillah, Azlin; Rahmat, Mariam; Noyem, Josephine Avelind; Sirat, Zahrah

doi:10.1016/j.sbspro.2016.05.386

Cited by 18 publications

(23 citation statements)

References 6 publications

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“…In accordance with this view, the guidance process in the internship program at ex-LPTK universities emphasizes the maximization of the mentoring process by providing direct and/or remote supervisions about following materials:  Provide some consultations over internship working problems, such as encouraging the students to be more aware about their soft skills, as well as giving out any ideas or solutions when the students facing any problems related to the cognitive knowledge's. These are already in line with the solutions suggested in some previous literatures [15][16][17][19][20][21]23]  Provide some consultations on internship journal/report, to increase their academic and formal reading and writing capabilities.…”

Section: Lecturing/supervisionssupporting

confidence: 80%

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Towards the Qualified Human Resource: Internship Program at Leading Ex-LPTK Universities in Indonesia

Putri¹,

Narullia²,

Putri³

et al. 2020

Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)

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Internship becomes a way to grow human resource capabilities in terms of competencies on knowledge or practical and soft skills. Higher education institutions like universities as the organizers of an internship program certainly have some roles to produce capable, intelligent and professional workforce. Therefore, it is undeniable that a good internship program in university is an important stage in the development of quality human resources. Our research aims to uncover the description of the system of organizing internships at university level, in order to obtain a comprehensive picture of the program's objectives in preparation for students to enter the workforce life. In this research, we also specifically portrayed the management of internships at the best ex-LPTK (Lembaga Pendidikan Tenaga Kependidikan) universities in Indonesia, as the institutions whose mission is to produce graduates as teaching staff/academics along with practitioners. We use mixed-method to earn our data from lecturers, superintendents and staffs of internship programs as well as the students at ex-LPTK universities. Overall, the internship programs at these universities have been managed with the orientation on the interests of students, have adopted the use of technology, and are evaluated routinely based on feedback from internal and external parties of the university. The lack of internship and the organization of the mentoring system conducted by the lecturers become the major deficiencies in organizing internships at the universities. These can be used as a basis to put on efforts to improve the internship system at the university level, especially in Indonesia.

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Section: Lecturing/supervisionssupporting

confidence: 80%

“…Our previous studies have succeeded in mapping some of these problems from a variety of current literature. Some issues were proposed by employers' organizations [16][17][18][19][20][21], and others proposed by the students themselves [15][16][17][18][20][21][22]. Figure 1 contains the reference mapping.…”

Section: Internship Program Problems and Solventsmentioning

confidence: 99%

Towards the Qualified Human Resource: Internship Program at Leading Ex-LPTK Universities in Indonesia

Putri¹,

Narullia²,

Putri³

et al. 2020

Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)

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“…For their part, employers perceive that students have high social skills and adjust perfectly to the company's culture but expected students to have more creativity and cognitive skills, in line with Sawani et al (2016). Finally, the academic supervisors would like to see more cognitive skills developed by the students.…”

Section: Discussionmentioning

confidence: 99%

Bridging the gaps between higher education and the business world: internships in a faculty of economics and business

Grande

Estébanez

2020

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PurposeThe purpose of this research paper is to analyse the internship expectations gap amongst the three main internship stakeholders: employers (company supervisors), academic supervisors and students, in an effort to detect the variables which could assist closing the gap between students' perceptions and the labour market employers and then, between the academic supervisors in Higher Education Institutions (HEIs) and the students. This paper analyses firstly, the variables that determine students' perceptions and overall satisfaction with the internships. After, it examines the differences with the employers' expectations of the interns' performance. Finally, this paper analyses the variables that determine the academic supervisors in HEIs grading of the interns with the overall satisfaction about the students' internship performance. This research serves as a guide for the improvement, refinement and expansion of university internship programme design together with internship best practices definition to close the expectation gaps between the HEIs and the Business World.Design/methodology/approachTwo quantitative surveys were designed to measure students' and employers' perceptions of the internships. Additionally, one semi-structured qualitative interview is performed to deepen understanding of each student's perception of the internship. The authors perform a triangular analysis of students' perceptions and employers' (company supervisors) and academic supervisors' expectations. A T-test analyses the differences between cognitive, transversal and social skills developed in an internship as perceived by students and employers (company supervisors). Finally, linear regressions are run both to identify the variables that determine the students' internship overall satisfaction and also detect the variables that determine the final internship grade assigned by the academic supervisor from the university.FindingsThe authors highlight the following interesting findings. While the students feel that the internships are highly useful and perceive that they were fully integrated into the company's culture, they also state that they learn how to develop their transversal skills much more than the cognitive skills learnt in the whole study programme in their degrees. In parallel, employers (company supervisors), for their part, perceive that students have strong social skills and adjust perfectly to the company's culture, but expected the students to have more creativity and cognitive skills. Finally, the academic supervisor's value the students' written skills together with the company's supervisor valuation more than the students' transversal skills. These main expectation gaps detected must be solved to improve internship outcomes and closing the gaps between the Higher Education and Business World. These findings consolidate existing research and add more quantitative results contextualised to Spanish Higher Education Institutions.Research limitations/implicationsThe limitations of this research are that it only embeds a HEIs in Spain and the sample should be enlarged with more universities not only from Spain but also from around the world. Thus, the findings in this research can be used to improve the internship programme in this HEIs and its best practices, however they cannot be extrapolated to other HEIs still. Nevertheless, other HEIs can learn from this experience. Regarding the surveys these can be reviewed and homogenised for the student's perception items to be more aligned with the company supervisor's expectations and the academic supervisor's requirements of an internship. As implications, the authors have divided them into theoretical and practical. From the theoretical point of view, there needs to be more research about internships done in Economics, Law and Business Degrees field. From the practical point of view, the authors highlight several implications. First, HEIs must develop internship programmes further and promote the three stakeholders, employer–academic supervisor–student communication more fluid. This communication flow will maximize and align both employer and academic supervisor expectations about the students' performance in their internships. This way, student perceptions of their internship experience will improve and align further. Second, internships must be promoted in the Economics and Business Degrees as they are a unique opportunity for students to apply cognitive, transversal and social skills acquired in their study programmes, developing themselves as future professionals. Third, there is a growing need for HEIs to strengthen links with different companies, not only to teach students the skills employers' value but also to ensure that graduates are aware of what is happening in the labour market. Finally, through the internships developing further, academic supervisors must open their assessment to the students' professional skills (critical thinking, creativity, capacity to solve short term problems efficiently,) aligning with labour market needs.Originality/valueThis paper is significant because it shows the growing need for universities to strengthen links with a variety of companies (Business World). Internships are becoming compulsory, having assigned a high percentage of European Credits Transfer System (ECTS) credits to students' Grade Point Average (GPA) in Economics, Law and Business. This research work shows HEIs should improve internship design to close the gap between Higher Education's supply of graduates and the business world's demand for adequately prepared professionals. The results in this paper can help the academic actors start improving the internship design and best practices definition.

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“…Audit quality is the probability that the auditor can find and report errors and irregularities that occur in the audited financial statements. The auditor's probability of finding errors and irregularities in the audited financial statements is influenced by the auditor's technical ability (education, experience, professionalism), independence, and the auditor's behavior in conducting the audit program (Ghazali, Rahim, Ali, & Abidin, 2014;Sawani, Abdillah, Rahmat, Noyem, & Sirat, 2016).…”

Section: Introductionmentioning

confidence: 99%

“…Because the demands to improve the quality of these services cause pressure that can cause job stress on an auditor. Stress experienced can encourage auditors to perform dysfunctional audit behavior (Sawani et al, 2016).…”

Section: Introductionmentioning

confidence: 99%

Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure

Dewi¹,

Putri²

2020

IJESSS

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This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.

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Employer's Satisfaction on Accounting Service Performance: A Case of Public University Internship Program

Cited by 18 publications

References 6 publications

Towards the Qualified Human Resource: Internship Program at Leading Ex-LPTK Universities in Indonesia

Towards the Qualified Human Resource: Internship Program at Leading Ex-LPTK Universities in Indonesia

Bridging the gaps between higher education and the business world: internships in a faculty of economics and business

Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure

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