Analyzing Audit Follow-Up Performance: Comparison Before and During SIPTL Application Implementation

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This study examines the impact of the SIPTL system on the performance of local governments in Indonesia in addressing audit recommendations. Using a quasi-experimental approach, the research compares follow-up performance data before (2015-2016) and after (2017-2023) the SIPTL implementation. Paired sample t-tests reveal substantial improvements in the volume and compliance of follow-up actions, along with a significant reduction in unresolved recommendations during the SIPTL period. These findings indicate that the SIPTL system has enhanced the efficiency and effectiveness of audit processes, promoting better governance and accountability. The study highlights the potential of digital platforms like SIPTL to streamline public sector oversight and reduce financial irregularities, offering valuable insights for policymakers and system developers. By providing empirical evidence of SIPTL’s sustained impact on governance, this research contributes to the broader discourse on leveraging information systems for improved public sector accountability.

Ability Reasoning Mathematical Students on Solving Problem

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This paper discusses challenges faced by students​ in developing the ability to reason mathematically. This paper researches factors that cause difficulty and suggests​ potential solutions for increasing education in mathematics in Indonesia. Problem reasoning mathematics for students is sourced from various factors like emphasis system education in learning memorisation, limitations source power, and fear of failure. By promoting critical thinking skills, solving problems, and providing adequate support​ for students and lecturers, Indonesia can make an effort to increase the ability to reason mathematics among​ students and improve academic performance overall.

The Motivations of Non-English Major Students: A Case Study at a Private University in Ho Chi Minh City

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Motivation is considered as attitudes toward the teacher, students, coursework, curriculum-related activities, and all other elements of the state in which a language is taught. This definition of motivation in language learning emphasizes that it is a complex concept because motivation is not only the cognitive attitude of the learner but also related to many other factors, such as teachers, curriculum, and other elements of the learning environment (Gardner, 1985). This study aims to identify the motivations of second-year non-English major students at a private university in Ho Chi Minh City and the factors that significantly influence their learning motivation. Data were collected from 200 students through a questionnaire, which was developed based on the results of group interviews with 10 students. The research applied a mix-methods approach. The findings indicate that extrinsic motivation strongly influences students’ language learning, with factors as job opportunity, learning environment, and teaching method having a positive impact. Based on these findings, the study proposes strategies to leverage extrinsic motivation to enhance students’ learning outcomes.

Do Ease of Use and Risk Perception Influence the Intention to Use GoPay Later?

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GoPay Later as an Indonesian online payment method in the form of credits that have been licensed and supervised by the Indonesian Financial Service Authority (OJK) that can make transactions easier. However, it is not uncommon for problems to circulate that users feel related to the risks that arise. This research aims to determine the influence of ease of use and risk perception on interest in using the GoPay Later feature.  By using a quantitative approach and primary data sources obtained from distributing questionnaires to 100 GoPay Later user respondents domiciled in Jabodetabek, this research uses a non-probability sampling technique. In analysing the data, multiple linear regression statistic tool was used with SPSS version 29 application. The results of the study show that ease of use and risk perception both individually and simultaneously have a positive and significant influence on the interest in using GoPay Later. Based on the results of the research, it is hoped that GoPay Later will continue to innovate by adding features that make it easier to use and improving the service system to minimize potential risks, so that it can maintain user trust in using it as an option in transactions payment.

IOT-Powered Substation Surveillance System

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 An IoT-based substation monitoring system provides an intelligent and efficient means for the continuous, real-time observation of critical parameters in power substations, overcoming the shortcomings of conventional monitoring that predominantly depends on manual inspection. This system incorporates IoT sensors to continually monitor voltage, current, temperature, humidity, and gas levels (including SF6), hence evaluating the operational integrity of substations. The gathered data is conveyed across secure networks to a central server or cloud platform for processing and analysis. The system use predictive analytics to detect early indicators of equipment failure or performance irregularities, activating warnings for prompt intervention. This reduces downtime, averts expensive repairs, and prolongs the lifespan of essential substation components by facilitating condition-based maintenance instead of conventional, time-based inspections. Operators can obtain real-time data and alarms via an intuitive online or mobile interface, enabling remote monitoring of substations and facilitating timely, data-informed choices. The IoT-based monitoring system improves operational safety, efficiency, and reliability in energy distribution through remote oversight and rapid response capabilities. This technology-centric strategy not only diminishes maintenance expenses and enhances asset management but also fortifies the power grid’s resilience, allowing it to satisfy escalating demands for stability, automation, and efficiency.

Quercus leucotrichophora: Pharmacological Review

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Quercus leucotrichophora A. Camus is a member of the family Fagaceae. There are numerous therapeutic applications for the medicinal plants of the Quercus genus. The production of fuel and feed in the Himalayan region is heavily reliant on banj oak. In both human and animal health care systems, QL leaves, seeds, and bark are utilized. The tree’s gum has long been used to treat stomach issues, particularly in children, and gonorrhea. The seeds are used to cure asthma, diarrhea, and indigestion because of their astringent and diuretic properties. The DPPH test demonstrated the strong dose-dependent antioxidant activity of methanol and aquoes leaf extracts. In Wistar rats, Quercus leucotrichophora was shown to have anti-inflammatory and anti-arthritic effects. Strong antibacterial activity against both Gram-positive and Gram-negative bacteria was demonstrated by the Q. leucotrichophora extract in ethyl acetate. Urine output increased significantly 24 hours after a single oral dosage of Quercus leucotrichophora A. Camus seed methenolic extract. The extract had strong diuretic effects and promoted diuresis in a dose-dependent manner.A DOCA-induced rat model of hypertension suggests that Quercus leucotrichophora (QL) may have therapeutic benefits.

Stress Levels with Blood Sugar Levels in Type II Diabetes Mellitus Patients in Padang City in 2024

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Diabetes mellitus is a chronic disease that often causes stress. Several studies have shown that stress is a factor that triggers blood sugar levels to rise. The purpose of the study was to determine the relationship between stress levels and blood sugar levels in type II DM patients in Padang City in 2024. Research design cross sectional study. The research was conducted f r o m January 2024 to June 2024 in Padang City in 2024. The population was all type II DM patients who visited the Puskesmas andalas Padang City, and checked blood sugar levels at the time of the study. The sample size was 41 people with accidental sampling technique. Data collection with questionnaires and examination of blood sugar levels. Data analysis with frequency distribution and Chi-Square test. The results showed that the blood sugar levels of respondents who were not normal were 51.2% and the stress level of respondents in the moderate category was 41.5%. The results also found a significant relationship between stress levels and blood sugar levels in patients with type II diabetes mellitus with p-value = 0.0001 (P < 0.05). Based on the results of the study, there is a tendency to increase blood sugar levels in patients with Type II diabetes mellitus with increased stress. So, the most important thing is to be able to avoid something that can make stress so that the level of blood glucose levels is in good condition in order to try to run a regular diet and prevent various complications of diabetes mellitus and try to do activities that can reduce stress levels such as exercising and doing relaxation. Based on the results of the study, stress management in type II Diabetes Mellitus patients is very necessary for one of them as controlled blood sugar levels in Type II Diabetes Mellitus patients. One of the health center officers, nurses, has an important role in managing stress in type II DM patients.

The Influence of the Exchange Rate, Interest Rates, Indonesian Coal Price Reference (HBA) and World Oil prices on the Firm’s Value of Coal mining firms traded on the IDX in 2018-2023

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With this research, we want to better understand how exchange rates, interest rates, Indonesian coal reference prices, and oil prices about the valuation of coal firms that are publicly traded on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Using a quantitative approach and multiple linear regression analysis, this research evaluates the effect on firm value. The analytical results demonstrate that exchange rates significantly impact firms value, while interest rates, coal reference and oil prices with firm value. Based on these findings, it is recommended that coal companies focus more on risk management related to fluctuations in exchange rates to enhance firm value.

Determinants of Financial Literacy, Digital Literacy, Internet Penetration and Consumer Confidence Level Mediated by Fintech Growth on Retail Industry Growth in Indonesia

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This study evaluates how financial literacy, digital literacy, internet penetration, and consumer confidence influence retail industry growth in Indonesia, emphasizing the mediating role of fintech. In the era of industry 4.0, technology, especially fintech, has transformed conventional financial business models into digital ones, accelerating transactions and financial inclusion. The Covid-19 pandemic has further driven digitalization, although it has posed major challenges for the retail industry. This study aims to determine the actual impact of the development of fintech applications including the influence of financial literacy, digital literacy, internet penetration and consumer confidence levels on the development or growth of retail in Indonesia. This study uses a quantitative method with a focus on analyzing the relationship between financial literacy, digital literacy, internet penetration, and consumer confidence levels in the growth of the retail industry, both directly and through the mediation of fintech growth. The data used are secondary data that include information on the financial literacy index, digital literacy index, internet penetration level, consumer confidence index, fintech adoption level, and retail performance indicators. To overcome incomplete data, imputation and proxy variable methods are used. The analysis was conducted using multiple linear regression to identify direct relationships between variables, and structural equation modeling (SEM) to comprehensively evaluate the influence of fintech mediation. This study shows that financial literacy, digital literacy, and consumer confidence levels have a significant influence on retail growth, both with and without fintech growth mediation. Digital literacy and consumer confidence levels have a positive impact, reflecting that understanding of digital technology and consumer confidence contribute to retail development. Conversely, financial literacy shows a negative influence. Internet penetration does not show a significant influence on retail growth, either directly or through fintech mediation.

Microbial Diversity from the Gut of Earthworms Involved in The Process of Vermicomposting Using Vegetable and Temple Waste

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Vermicomposting is an eco-friendly and economical technique for managing various organic wastes, including agricultural, temple, and vegetable. As crucial soil invertebrates, Earthworms exhibit beneficial effects on the soil environment, influencing both physical properties and organic matter. They play a key role in recycling organic matter. Within the earthworm’s gut, numerous aerobic and anaerobic bacteria, as well as fungi, are present. These microflorae establish a mutual symbiotic relationship with the earthworm’s digestive tract. The bacterial community functions as plant growth promoters, free-living nitrogen fixers, biocides, or phosphate solubilizers. Recognizing the immense importance of these gut microflora, a present investigation was conducted to study the microbial diversity in the gut of earthworms involved in vermicompost preparation using vegetable and temple waste. The selected earthworm species for this study was Eisenia fetida. Cow dung, vegetable, and temple waste were used in a ratio of 1:1 for vermicompost preparation. The experiment spanned approximately 60 days. The microbial diversity isolated from the gut of earthworms involved in the process of vermicomposting of vegetable and temple waste included various species of bacteria and fungi such as Escherichia, Staphylococcus, Proteus, Pseudomonas, Enterococcus, Mucor, Rhizopus, Aspergillus, etc.