Knowledge Mapping to Improve Organization Capability in Internal Audit of Indonesia Stock Exchange

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In the recent years, the Indonesian Capital Market saw a significant increase in terms of number of investors, daily transaction turnover, transaction frequency, and number of listed companies. This tremendous growth directly affects Indonesia Stock Exchange’s (IDX) to reconsider their knowledge management process to generate optimum results from carry out their responsibilities. As the sole capital market trading infrastructure provider in Indonesia, some of the stock exchange function can only be operated by using knowledge of IDX employee which acquired by years of working experience in IDX.

The objectives in this study were to determine identify the essential knowledge and to define the essential knowledge that needs to be improved in IDX’s internal audit, and then propose an implementation plan to improve knowledge in IDX’s internal audit. The research method used is qualitative methodology through document analysis and key persons interviews interview which was conducted in April 2023. This study uses a variety of knowledge management approaches to address knowledge mapping, knowledge gaps, and knowledge loss. According to the study’s results, the author identifies knowledge gap and offers several recommendations regarding Knowledge Development Program to close the knowledge gap and Knowledge Retention Program to build on the knowledge that Internal Audit already possesses.

Exploring the Relationship Self-Efficacy, Academic Achievement, Perceived Behavioral Control, and Student’s Sustainable Behavior: An Empirical Study

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This study investigates the relationship between self-efficacy, academic achievement, perceived behavioral control (PBC), and sustainable behavior among students in an educational context. Self-efficacy refers to individuals’ belief in their ability to succeed in academic tasks, while PBC pertains to individuals’ perception of their control over their behavior. Sustainable behavior of students encompasses actions that support sustainable learning and environment. The study includes a sample of students from different educational levels and collects data through surveys to measure self-efficacy, PBC, sustainable behavior, and academic achievement. The findings highlight the significant role of self-efficacy in predicting sustainable behavior, and sustainable behavior as a mediator between self-efficacy and academic achievement. Additionally, PBC has an influence on both self-efficacy and sustainable behavior of students. These findings contribute to a better understanding of the psychological factors related to improved academic achievement. The practical implications of this study provide insights for educators and policymakers to develop strategies that enhance self-efficacy, PBC, and sustainable behavior among students, ultimately leading to enhanced academic achievement.

Potential of Aloin B Compound and its Derivatives as Type-2 Antidiabetic

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Type-2 diabetes mellitus occurs due to suboptimal insulin function (insulin resistance) or decreased insulin function. Type-2 diabetes mellitus treatment is chronic and lifelong. One of the treatments is the use of insulin and oral anti-diabetic drugs. This treatment requires a long period of time and can cause unwanted side effects. Therefore, alternative treatments are needed with minimal side effects by utilizing herbal plants containing Aloin B compounds because they have been proven to be used as antidiabetic agents. These compounds can be found from the Aloe Vera plant (Aloe Vera l.). The aim of this study was to find compounds derived from Aloin B compounds that have the most potential as anti-diabetic type-2 by inhibiting the pancreatic α-amylase enzyme (code: 1B2Y) in breaking down starch in the body. The certainty of the presence of the compound Aloin B in the flesh of the aloe plant was confirmed by the LC-MS test. This research was conducted using the Quantitative Structure-Activity Relationship (QSAR) and Molecular Bonding method. The results showed that the ID S22 compound with the IUPAC name (S)-10-amino-1,2,8-trihydroxy-6- (hydroxymethyl) -10- ((2R,3R,4S,5S,6R) -2,3, 4,5-tetrahydroxy–6(hydroxymethyl) tetrahydro-2H-piran-2-yl) anthracene-9(10H)-one is the most potent compound from Aloin B derivatives as a type-2 antidiabetic agent in the mechanism of inhibiting α-enzyme action pancreatic amylase, based on the value of R2 = 0.980, the PRESS value of the compound was 0.0004, the binding energy value was -7.07 kcal/mol, the inhibition constant was 6.58 uM and the formation of hydrogen bonds between the compound and the amino acid residues aspirin, glycine, threonine and arginine.

A Cross-Sectional Survey Analysis of the Human Olfactory Senses for Perfumes and its Alternations due to COVID-19

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Perfumes are created by a fine blend of fragrant compounds, essential oils, various fixatives, and liquid solvents. They bestow a pleasant smell on the human body, animals, objects, and surroundings. In today’s environment, people wear perfume to conceal or enhance their natural odour. Some people even wear perfume to be unique or special and have a characteristic aroma. Perfumes can also increase one’s self-confidence and self-esteem. Following this context, this study aims to evaluate the odour families preferred by males and females and the odour families they find appealing to the opposite sex. This paper and its findings scrupulously define the odour families and raw materials used in perfumery and pose a question to neuroscientists about the further scope in areas of brain development and unravel the mysteries behind the preference of gender-based division of odour families. It also shows the statistics of how the COVID-19 global pandemic had decreased the usage of perfume during the trying times of lockdowns and restrictions.

The Effect of Sustainability Accounting and Environmental Performance on Financial Performance (Study of Manufacturing Companies Listed on IDX in 2018-2021)

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As producers of waste that has great potential to damage the environment, companies must show their responsibility by implementing sustainability accounting through the disclosure of information on economic, environmental, and social dimensions and improving their environmental performance. Both aspects can affect stakeholders’ perceptions of the company which in turn will affect the company’s financial performance. This study aims to determine the effect of sustainability accounting implementation and environmental performance on financial performance. This research uses quantitative methods. Using a purposive sampling technique, the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 (4 years). The data used is secondary data obtained from financial reports and annual reports published by the Indonesia Stock Exchange (www.idx.com) and sustainability reports published through the company’s website. Data analysis and hypothesis testing using multiple linear regression analysis. The results showed that partially, the application of sustainability accounting in the economic dimension has no effect on financial performance, the application of sustainability accounting in the environmental dimension has a negative and significant effect on financial performance, the application of sustainability accounting in the social dimension has a positive and significant effect on financial performance, and environmental performance has a negative and significant effect on financial performance. Simultaneously, the four variables have a positive and significant effect on financial performance.

Analysis of Simpeldesa Application Acceptance Using the UTAUT 2 Modification Method in Cibiru Wetan and Pangandaran Villages

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This study aims to analyse the effect of performance expectancy, effort expectancy, social influence, habit, and trust on behavioral intention and the effect of facilitating conditions, behavioral intention, and habit on adoption behavior in using Simpeldesa. This variable is a variable derived from the Modified UTAUT 2 Model. Simpeldesa is a digital platform the village government uses with digitization features covering governance, social governance, and commerce processes.

This study uses quantitative research methods with conclusive or causal research types. This research survey used questionnaires with 268 respondents from early adopter users of the Simpeldesa application from the Cibiru Wetan and Pangandaran villages.

The findings from this study are that effort expectancy, social influence, facilitating conditions, and habits significantly affect behavioral intention. Facilitating conditions, habits, and behavioral intentions significantly affect the Simpeldesa application’s adoption behavior. The independent variable with the most significant influence is facilitating condition on behavioral intention, with a t-statistic value of 5.203 and a p-value of 0.000.

An Investigation of the Effects of Technology-Enhanced Instructional Approaches on Students’ Programming Skills at New Amsterdam Secondary School

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The purpose of this study was to compare the effectiveness of traditional instruction methods with technology-enhanced instruction methods for delivering the programming curriculum on student academic performance and attitude. This study used an experimental quantitative design. All students were Grade 11 students from the New Amsterdam Secondary School. A random sampling approach was used to choose who would be in the experimental group and the control group. Students in the experimental group were taught using technology, while those in the control group were instructed using a more conventional method. The same teacher taught both groups six lessons, and they both took a pre-and post-test for the Standardized Achievement Test. In addition, during the lessons conducted in both the experimental and controlled groups, anecdotes were recorded at random.

The results of this study showed that, despite a correlation between pre-test performance and post-test scores, post-test scores for students in the experimental group were significantly higher than those for students in the controlled group. The outcomes of the paired samples test indicate a statistically significant difference between the performance of the students in the experimental group and the controlled group, with a p-value of less than 0.05 supporting this conclusion. This study also discovered that those who participated in video-based learning had a positive outlook and were more receptive to academic materials. They were more eager, motivated, and actively engaged in the learning process than the students in the controlled group. Also, the video-based method sparked the interest of the students in the experimental group, resulting in a favorable attitude.

An Empirical Cross-Sectional Study to Identify the Olfactory and Gustatory Effects of SARS-CoV-2 – A Social Analysis

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Severe acute respiratory syndrome coronavirus (SARS-CoV-2) is a glycan-coated coronavirus with an exposed receptor-binding domain (RBD), capable of binding to the angiotensin-converting enzyme-2 (ACE2) receptors and entering the cell through the cleavage of the spike proteins by the extracellular host enzyme Transmembrane serine protease 2 (TMPRSS2). The severity of the infection is directly associated with loss of taste (ageusia) and loss of smell, varying from hyposmia (reduced perception of smell) to anosmia (complete loss of smell). The mechanisms underlying the independent symptoms remain inconclusive; however, have been linked to sustentacular cell infection, changes in the olfactory bulb and subcortical regions of the brain, defects in the respiratory centres of the central nervous system and cerebral glucose abnormalities. The survey for this cross-sectional study was conducted in 2021 and involved 126 individuals who were exposed to or tested positive for COVID-19, through the Reverse transcription polymerase chain reaction (RT-PCR). 6.3% of covid-negative and 34.9% covid-positive individuals exposed to COVID-19, experienced anosmia and ageusia. This study aims to identify patterns in symptoms presented when an individual is infected with COVID-19; focusing on the correlation between anosmia and ageusia and associated visual impairments or cognitive difficulties. The understanding of varied symptom combinations observed amongst individuals differing in age, sex, comorbidities or vaccination status could aid doctors and healthcare practitioners to provide a prognosis specific to the subset to which the patients belong, depending on their symptom combinations and severity for the same.