Nevertheless, generally in indonesia training is an activity that is carried out without a stated purpose or a defined plan. It is often per ceived as a reward by employees sponsored for training, especially external training, and in such cases it is not based on predetermined training needs In-house programmes are also organised and employees are sent for external programmes often just because HR departments have to ensure that the training budgets a expended so as to be able to get a new training budget approved the following year. Therefore, there is a tendency for training activities to take place towards the end of the year.