Internal Units Research Articles

The Impact of Internal Audit System on Good Corporate Governance, a Study of Tertiary and Second Cycle

Internal audit has been in increasing demand in both the public and private sectors because it has impacted a lot by instituting several rules and control measures to guide their operations, especially in tertiary and second-cycle institutions. The main purpose of the research was to assess the impact of the internal audit system on good corporate governance through a study of tertiary and second-cycle institutions in Wa, Upper West Region of Ghana. The main objective of the study is to assess the impact of the internal audit system on corporate governance. Nonrandom (purposive) and random sampling techniques were employed in the study. The population was internal auditors and management at four tertiary institutions and one municipal education office, making a total population of 5. The sample size was made up of 10 respondents, consisting of 5 internal auditors and 5 management staff. The study revealed that internal audit activities help promote good corporate governance by focusing on compliance with laws and regulations and also evaluating fraud and errors. Also, the study found that the internal auditors play a key role in their institutions, and most of these institutions have inadequate audit staff. It is recommended that the internal audit units be provided with enough staff in order to be able to do their work effectively and on time. Internal auditors need to be adequately resourced, especially in the use of appropriate technology, rather than focusing too much on traditional systems.

How is visual separation assessed? By counting distance units.

How does the human visual system assess the separation between pairs of stimuli in a frontal plane? According to the direct (or subtractive) view the system finds the difference between the positions of the stimuli in a localization system. According to the indirect (or additive) view the system finds the number of instances of a distance unit lying between representations of the stimuli. Critically, position is explicitly represented under the direct view, with separation being derived from position. Position is not explicitly represented under the indirect view; separation is consequently inferred by counting an internal unit of distance. Recent results favor the indirect over the direct view of separation assessment. Dissociations between assessments of separation and position, various context effects in the assessment of separation, and suggestions that position information is not cleanly accessed argue against the direct view. At the same time, various context effects in separation assessment argue for the indirect view. Recent findings regarding the brain bases of vision are consistent with the indirect view. In short, recent results suggest that assessing the separation between two frontal stimuli involves integrating distance units between representations of the stimuli.

Hand hygiene beliefs and practices and five indications-oriented hand hygiene observation results among healthcare professionals: a retrospective study

Aim: The present study attempted to retrospectively depict hand hygiene beliefs and practices and five indications-oriented hand hygiene observation results among physicians and nurses employed in the internal, surgical, emergency, and intensive care units of a district state hospital. Methods: While the target population consists of healthcare professionals deployed in the internal, surgical, emergency, and intensive care units of a district hospital (n = 426), we carried out this study with 122 nurses and 53 physicians (n = 175). We collected the data using a demographic information form, the Hand Hygiene Beliefs Scale (HHBS), and Hand Hygiene Practices Inventory (HHPI). Results: The findings revealed the participants’ mean scores to be 93.05±13.08 on the HHBS (61.86±9.01 on the hand hygiene importance subscale and 27.18±5.31 on the hand hygiene beliefs subscale) and 68.04±5.01 on the HHPI. We also considered a total of 1,228 notes from hand hygiene observations. While 78.25% of these observations were found to comply with hand hygiene standards, 59.55% (n = 159) of 267 observations regarding non-compliance with hygiene rules were realized to be linked with improper gloves use. Conclusion: Overall, the participating healthcare professionals adopted firmer hand hygiene beliefs and practices, which may be thanks to the achievement of relevant in-service training and the effective planning of the infection control committee. Yet, most of the hygiene non-compliance could be attributed to improper gloves use.

The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.

The impact of the efficiency and effectiveness of financial control bodies on improving the financial performance of government institutions

The research aims to identify the impact of the efficiency and effectiveness of financial control on improving financial performance in public institutions in Sulaymaniyah Governorate، and this study followed the descriptive analytical method.
 The study population consisted of workers in the financial and supervisory affairs in public institutions in Sulaymaniyah Governorate، and the study sample consisted of individuals who practice control and audit work in the Department of Financial Supervision Bureau in Sulaymaniyah Governorate، and (34) questionnaires were distributed from which (30) questionnaires were retrieved valid for analysis. The statistical figure represents (88%) of the study sample.
 Among the most prominent recommendations of the study is the need to develop a plan of priorities for the application of procedures and standards for financial control، defining a set of indicators to follow up the efficiency and effectiveness of the practices of the procedures of financial control bodies and their achievement of control objectives. This study also found that appropriate legislation and qualified cadres have a positive impact on improving financial performance in the financial departments of public institutions.
 Based on the previous results، the study recommends improving the legislation that governs the work of financial oversight bodies، as well as the supervisory legislation that governs financial operations and organizes their procedures in public institutions، and also recommends working to provide appropriate cadres to carry out financial control tasks for external financial regulators، financial departments and internal control units in public institutions، and preparing the budget in a way that leads to the largest possible reduction in deviations.

Factors associated with the extent of nurses’ involvement in promotion of the nursing profession: A study among nurses working in diverse healthcare settings.

Aims and objectives: To examine factors associated with promotion of the nursing profession, to the nursing community, other healthcare professionals and the general public, by nurses employed in diverse healthcare settings.
 Background: Little is known about the factors that contribute to nurses’ involvement in the promotion of the nursing profession.
 Methods: The study population comprises a convenience sample of registered nurses (n=526) with ≥3 months’ experience in nursing, who are employed in internal and surgical units, pediatric wards, psychiatric wards, or in the community across Israel. Participants completed a self-administered questionnaire addressing socio-demographic, occupational and organizational factors relating to the nursing work environment and to the extent of nurses' involvement in promotion of the nursing profession. Descriptive statistics, one-way analysis of variance, Pearson's correlation analysis, and multivariate linear regression were performed.
 Results: Nurses in all the surveyed healthcare settings reported relatively low levels of involvement in promotion of the profession, either to the nursing community or to other healthcare professionals and the public. Being a female-nurse was significantly negatively associated with nurses' involvement in promotion of the nursing profession. In contrast, holding a master’s degree in nursing, having a managerial role, and working in a supportive organizational nursing work environment were the principal factors associated with positive promotion of the nursing profession.
 Conclusion: The extent of nurses' involvement in promotion of the nursing profession mainly depends on occupational factors and a supportive organizational nursing work environment. 
 Clinical Relevance: Healthcare managers may advance nurses’ involvement in promotion of the profession by modifying the organizational nursing work environment. Specifically, we recommend nurse leaders to dedicate efforts to make professional promotion an integral part of a nurse’s role.

Conducting an external assessment of the performance and quality of work of the bank's internal audit unit

Стаття присвячена зовнішній оцінці ефективності та якості роботи підрозділу внутрішнього аудиту банку. Війна в Україні накладає суттєві обмеження на функціонування внутрішнього аудиту банку, але за результатами незалежного зовнішнього оцінювання відзначено зрілість, істотний прогрес та суттєве вдосконалення функцій внутрішнього аудиту протягом останніх п’яти років. Слід зазначити, що досліджень з обраної теми в українському науковому середовищі недостатньо, і потреба в них зростає з кожним днем, оскільки практичні дії мають базуватися на теоретичній оцінці подій. Метою статті є визначення критеріїв оцінки ефективності функціонування системи внутрішнього аудиту в банках через розкриття механізму його взаємодії із Національним банком України (далі - НБУ) і аудиторськими фірмами в умовах невизначеності під час воєнних дій. У статті описано зовнішню оцінку внутрішнього аудиту в комерційному банку, яка проводиться з урахуванням вимог Стандартів внутрішнього аудиту. Також проаналізовано основні нормативно-правові документи НБУ стосовно проведення зовнішньої оцінки ефективності та якості роботи підрозділу внутрішнього аудиту банку. У дослідженні виокремлено роль НБУ при здійсненні оцінки якості роботи підрозділу внутрішнього аудиту банку. Доведено, що проведення аудиторськими фірмами зовнішньої оцінки роботи внутрішнього аудиту банку, законодавством не встановлено вимог до незалежності групи експертів, які проводять зовнішню оцінку, до осіб, унесених до Реєстру аудиторів та суб’єктів аудиторської діяльності. Оцінено дії зовнішнього аудиту аудиторськими фірмами роботи внутрішнього аудиту банку, а саме: чи приносять процедури трансформації у внутрішньому аудиті позитивний ефект; чи досить компетентні внутрішні аудитори для ефективної перевірки процесів банку в умовах постійно мінливого зовнішнього середовища й появи нових ризиків. Запропоновано шляхи підвищення якості управління банками через впорядкування механізмів функціонування внутрішнього аудиту, визначено напрямки вдосконалення ефективності організації аудиторських перевірок внутрішнього аудиту в банку для покращення якості управлінських процесів.

Sustainable Compliance Programs in Complex Organizations

I identify and test the empirical implications of complexity theory to investigate the effectiveness of the firm’s risk management program in monitoring compliance program activity. I provide a direct link between the quality of Business Regulatory Compliance Unit (which executes and oversees the compliance program implementation) and the overall risk management quality of the firm. I use a multi-method design, incorporating survey questionnaires and econometric multivariate analysis of a sample of European firms. I find a relationship between the risk management exposure of European firms and the quality of their internal control department. I also find a strong relationship between earnings at risk for UK firms and asset-liability at risk for financial firms, but only a weak relationship between cash flow at risk and internal audit quality for European firms. The quality of internal compliance business units is strongly positively related to corporate performance over time.

How Do Islamic University Prevent Fraud: Do Leadership Style and E-Procurement Matter

Internal control, and leadership style on fraud prevention at State Islamic Religious Universities in Indonesia. This study used the research subject, namely the Internal Supervisory Unit (SPI) at 58 PTKIN throughout Indonesia. The data used is primary data with a questionnaire technique that is distributed in the form of online, namely by using a google form which is sent via whatsapp to SPI PTKIN throughout Indonesia. The distribution of the questionnaire was carried out in two stages of filling out, namely 1) The First Phase, starting on June 15, 2022 to June 25, 2022, and 2) Phase Two, starting on June 30, 2022 until July 14, 2022. So that 102 respondents were obtained from 52 PTKIN. The analytical method used is multiple linear regression analysis which is processed using the SPSS version 25 program. Hypothesis testing is carried out simultaneously and partially, with the following results: (1) e-procurement implementation, internal control, and leadership style simultaneously affect fraud prevention, (2) e-procurement implementation has an effect on fraud prevention, (3) internal control has an effect on fraud prevention, and (4) leadership style has an effect on fraud prevention.

A three-dimensional model of neural activity and phenomenal-behavioral patterns.

How phenomenal experience and behavior are related to neural activity in physiology and psychopathology represents a fundamental question in neuroscience and psychiatry. The phenomenal-behavior patterns may be deconstructed into basic dimensions, i.e., psychomotricity, affectivity, and thought, which might have distinct neural correlates. This work provides a data overview on the relationship of these phenomenal-behavioral dimensions with brain activity across physiological and pathological conditions (including major depressive disorder, bipolar disorder, schizophrenia, attention-deficit/hyperactivity disorder, anxiety disorders, addictive disorders, Parkinson's disease, Tourette syndrome, Alzheimer's disease, and frontotemporal dementia). Accordingly, we propose a three-dimensional model of neural activity and phenomenal-behavioral patterns. In this model, neural activity is organized into distinct units in accordance with connectivity patterns and related input/output processing, manifesting in the different phenomenal-behavioral dimensions. (1) An external neuralunit, which involves the sensorimotor circuit/brain's sensorimotor network and is connected with the external environment, processes external inputs/outputs, manifesting in the psychomotor dimension (processing of exteroception/somatomotor activity). External unit hyperactivity manifests in psychomotor excitation (hyperactivity/hyperkinesia/catatonia), while external unit hypoactivity manifests in psychomotor inhibition (retardation/hypokinesia/catatonia). (2) An internal neuralunit, which involves the interoceptive-autonomic circuit/brain's salience network and is connected with the internal/body environment, processes internal inputs/outputs, manifesting in the affective dimension (processing of interoception/autonomic activity). Internal unit hyperactivity manifests in affective excitation (anxiety/dysphoria-euphoria/panic), while internal unit hypoactivity manifests in affective inhibition (anhedonia/apathy/depersonalization). (3) An associative neuralunit, which involves the brain's associative areas/default-mode network and is connected with the external/internal units (but not with the environment), processes associative inputs/outputs, manifesting in the thought dimension (processing of ideas). Associative unit hyperactivity manifests in thought excitation (mind-wandering/repetitive thinking/psychosis), while associative unit hypoactivity manifests in thought inhibition (inattention/cognitive deficit/consciousness loss). Finally, these neural units interplay and dynamically combine into various neural states, resulting in the complex phenomenal experience and behavior across physiology and neuropsychiatric disorders.

Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI

Purpose The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach It analyzes 16 circulars issued by the State Bank of Pakistan (SBP) since 2002, including three Shariah governance frameworks in 2014, 2015 and 2018. Additionally, the study compares the SBP and AAOIFI Shariah governance standards to evaluate the soundness of the SBP framework against international benchmarks. Findings Pakistan’s Shariah governance model is centralized, with the SBP’s Shariah board having ultimate authority. The SBP has provided a comprehensive Shariah framework, which includes among others, the criteria for the qualifications and conflict of interests of Shariah members. Both AAOIFI and SBP Shariah governance frameworks have similarities and differences in terms of the tenure of Shariah Supervisory Board (SSB) members, reporting line of SSB, number of SSB meetings, minimum experience of SSB members, primary duties of Shariah board, code of ethics and conduct for SSB and management and requirement of publication of SSB report in the annual report of Islamic banks. The frameworks differ in terms of the delegation of SSB powers, assessment and appraisal of SSB effectiveness and outsourcing of Shariah Compliance Department and Internal Shariah Audit Unit. Practical implications The study recommends expanding the qualification criteria for Shariah advisors to include additional degrees and qualifications, upholding stringent criteria for conflict of interests and promoting stakeholder consultation through exposure drafts. Originality/value To the best of the authors’ knowledge, this is the first of its kind which critically review and compare the Shariah governance framework prevailing in Pakistan.

Characteristics and outcomes of patients hospitalized for infection with influenza, SARS-CoV-2 or respiratory syncytial virus in the season 2022/2023 in a large German primary care centre

BackgroundIn 2022/2023, Influenza A and Respiratory Syncytial Virus (RSV) reappeared in hospitalized patients, which was in parallel to ongoing SARS-CoV-2 infections. The aim of our study was to compare the characteristics and outcomes of these infections during the same time.MethodsWe included patients of all ages with a positive polymerase chain reaction (PCR) test for Influenza A/B, RSV, or SARS-CoV-2 virus hospitalized in the neurological, internal or paediatric units of the RoMed Hospital Rosenheim, Germany, between October 1st 2022 and February 28th 2023.ResultsA total of 906 patients were included (45.6% female; median age 68.0 years; 21.9% Influenza A, 48.2% SARS-CoV-2, 28.3% RSV). Influenza B (0.2%) and co-infections (1.5%) played a minor role. In patients aged ≥ 18 years (n = 637, 71%), Influenza A, SARS-CoV-2 and RSV groups differed in age (median 72, 79, 76 years, respectively; p < 0.001). Comorbidities, particularly asthma and COPD, were most prevalent for RSV. 103 patients were admitted to the intensive care unit (ICU) (16.3% Influenza A, 15.3% SARS-CoV-2, 19.2% RSV; p = 0.649), 56 died (6.8% Influenza A, 9% SARS-CoV-2, 11.1% RSV; p = 0.496). RSV showed the highest frequencies of low-flow oxygen supplementation for admission and stay. Differences in the length of stay were minor (median 7 days). Conversely, in patients aged < 18 years (n = 261, 28,8%), 19.5%, 17.6% and 60.2% were in the Influenza A, SARS-CoV-2 and RSV groups, respectively; 0.4% showed Influenza B and 2.3% co-infections. 17 patients were admitted to ICU (3.9% Influenza A, 9.6% RSV, 0% SARS-CoV-2); none died. RSV showed the highest frequencies of high- and low-flow oxygen supplementation, SARS-CoV-2 the lowest.ConclusionWhen comparing infections with Influenza, SARS-CoV-2 and RSV in the winter 2022/2023 in hospitalized adult patients, rates of ICU admission and mortality were similar. RSV showed the highest frequencies of obstructive airway diseases, and of oxygen supplementation. The latter was also true in children/adolescents, in whom RSV dominated. Thus, in the situation of declining importance of SARS-CoV-2, RSV showed a disease burden that was relatively higher than that from Influenza and SARS-CoV-2 across ages, and this might be relevant for the seasons coming.

Fishbone diagram: Application of root cause analysis in internal audit planning

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.

The Role of Internal Audit Units in Managing Corruption Risksin Egyptian Government Authorities

Corruption, a persistent global challenge, undermines public trust, hinders development, and erodes the credibility of government institutions. This research examines the vital role of internal audit units (IAUs) in mitigating corruption risks within government authorities. Drawing on case studies and relevant theoretical frameworks, we explore how IAUs, through their independent and objective assessments, can contribute to enhancing transparency, accountability, and ethical conduct within government bodies. We analyse how IAUs, by evaluating internal controls, financial processes, and procurement practices, can identify vulnerabilities, detect potential irregularities, and recommend corrective measures to minimize opportunities for corruption. Further, we investigate the effectiveness of various IAU methodologies in combating corruption, including data analytics, fraud risk assessments, and whistle-blower protection mechanisms. The research also critically examines the challenges faced by IAUs, such as lack of independence, inadequate resources, and political interference. Finally, we propose recommendations for strengthening the effectiveness of IAUs in preventing and detecting corruption, including enhanced collaboration with external oversight bodies, capacity building for internal auditors, and fostering a culture of integrity within government institutions. Keywords: Internal Audit – Corruption Risks – Government Authorities.

The Role of Internal Audit Units in Managing Corruption Risksin Egyptian Government Authorities

Corruption, a persistent global challenge, undermines public trust, hinders development, and erodes the credibility of government institutions. This research examines the vital role of internal audit units (IAUs) in mitigating corruption risks within government authorities. Drawing on case studies and relevant theoretical frameworks, we explore how IAUs, through their independent and objective assessments, can contribute to enhancing transparency, accountability, and ethical conduct within government bodies. We analyse how IAUs, by evaluating internal controls, financial processes, and procurement practices, can identify vulnerabilities, detect potential irregularities, and recommend corrective measures to minimize opportunities for corruption. Further, we investigate the effectiveness of various IAU methodologies in combating corruption, including data analytics, fraud risk assessments, and whistle-blower protection mechanisms. The research also critically examines the challenges faced by IAUs, such as lack of independence, inadequate resources, and political interference. Finally, we propose recommendations for strengthening the effectiveness of IAUs in preventing and detecting corruption, including enhanced collaboration with external oversight bodies, capacity building for internal auditors, and fostering a culture of integrity within government institutions. Keywords: Internal Audit – Corruption Risks – Government Authorities.

Structural and metamorphic evolution of a subducted passive margin: insights from the Briançonnais nappes of the Western Alps (Ubaye–Maira valleys, France–Italy)

This contribution analyses the structural architecture and tectono-metamorphic evolution of Briançonnais units in the southern French-Italian Western Alps. The studied area extends from a virtually non-metamorphic area adjacent to the Helvetic-Dauphinois External Domain in the west to the Monviso-Queyras ocean-derived units in the east, where metamorphism increases up to eclogite-facies. Mapping at the scale 1:10.000 of a mountainous part of the Ubaye-Maira transect was performed, which portrays in detail the Briançonnais units over ~ 100 km2. The lithologies include meta-andesite, meta-siliciclastics, marbles, turbiditic calcschists and flysch whose age spans from Late Carboniferous to Eocene. Metamorphism is low-grade greenschist-facies in the west but reaches the blueschist-facies to the east. Structures related to four phases of deformation are identified. The first two generations of structures (D1–D2), related to the original top-to-the-west nappe stacking, are associated with conditions close to the peak of Alpine metamorphism. Previous tectonic surfaces are transposed by the dominant deformation structures (D3), developed under retrograde/decompression conditions. This D3 corresponds to a backfolding and back-thrusting event with a top-to-the-E transport. A fourth phase (D4) developed during late low-grade metamorphic conditions and deforms the previous surfaces by locally developing a crenulation cleavage, followed by brittle tectonics. An updated metamorphic map is presented, backed on published estimates and new thermometric data obtained by Raman Spectroscopy of Carbonaceous Material (RSCM). The TRSCM values range from ~ 295 °C to > 350 °C, moving from the most external Briançonnais unit to the internal Queyras “Schistes Lustrés” units. Suspected Upper Cretaceous palaeofaults have been documented, allowing us to group the classic Aiguille de Mary and Ceillac (sub-) units into a single tectonic unit, here referred to as Maurin unit. The palaeogeographical reconstruction of the evolution of the studied transect highlights the importance of the Marinet and Maurin axial units in the feeding of the Late Cretaceous-Eocene breccias deposited on the more internal Acceglio-type units.

A DEA-based model for grouped internal carbon pricing: An analysis of a large coal producer

As a strategic lever, internal carbon pricing allows enterprises to cope with potential climate-related risks and motivate their low-carbon transformation. But internal carbon pricing, still in its early exploratory stage, lacks standard criteria for optimization. The traditional goal of cost minimization or profit maximization is not directly applicable to internal carbon pricing because internal payment for carbon emissions does not affect enterprises' aggregated costs or profits. How to optimize internal carbon prices to reduce carbon emissions more efficiently becomes an important issue. This study proposed a grouped internal carbon pricing method considering both internal carbon pricing and comprehensive efficiency. We found that there exists an optimal partition of internal units with corresponding differentiated carbon prices. Compared with other internal carbon pricing methods, the average efficiency of differentiated carbon pricing was significantly higher than the average efficiency of uniform carbon pricing. We then applied the method to a large coal producer with 16 subdivisions in China. The results showed that if the enterprise adopted the grouped internal carbon pricing under its current technology level, the carbon emissions would reach an optimal level, and its comprehensive efficiency would be significantly improved.

Effect of Company Performance on GCG and Control of Operation Cost

Aims: The research aims to investigate and analyze the relationship between state equity involvement, corporate strategy, and the application of good corporate governance principles, as well as the relationship between operating cost control and firm success.&#x0D; Study Design: Research design this is Explanatory Research by doing analysis Descriptive analysis and Verification.&#x0D; Place and Duration of Study: The information utilized includes both primary data gathered through questionnaires and secondary data gathered from SEO Businesses in Indonesia receiving SEP.&#x0D; Methodology: State Equity Participation, Business Strategy, Good Corporate Governance, Operational Cost Control, and Company Performance are the Subjects of This Study. The company secretary, internal control unit, and finance department are the study's units of observation. Structural equation modeling is the research methodology employed (SEM). Research design this is Explanatory Research by doing analysis Descriptive analysis and Verification.&#x0D; Results: The findings of this study indicate that there is an influence between the variables of State Equity Participation (SEP) and Business Strategy (BS) on Good Corporate Governance (GCG). There is an influence between the variables of State Equity Participation (SEP), Business Strategy (BS), and Good Corporate Governance (GCG) on Operational Cost Control (OCC). However, there is no influence between the variables of Good Corporate Governance (GCG), Operational Cost Control (OCC), and State Equity Participation (SEP) on Company Performance (CP). But there is an influence between the variables of Business Strategy (BS) on Company Performance (CP).&#x0D; Conclusion: The investigation revealed that there is a connection between State Equity Participation (SEP) and Good Corporate Governance (GCG). The variable state equity participation (SEP) has an impact, as well, on the operational cost control (OCC). The findings of the research on the Business Strategy (BS) variable also have an impact on Good Corporate Governance (GCG). The Business Strategy Variable (BS) is also related to Operational Cost Control in a meaningful way (OCC), and there was no correlation between the components of Good Corporate Governance (GCG) and Company Performance (CP).

PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.

High-Mannose Oligosaccharide Hemimimetics that Recapitulate the Conformation and Binding Mode to Concanavalin A, DC-SIGN and Langerin.

The "carbohydrate chemical mimicry" exhibited by sp2 -iminosugars has been utilized to develop practical syntheses for analogs of the branched high-mannose-type oligosaccharides (HMOs) Man3 and Man5 . In these compounds, the terminal nonreducing Man residues have been substituted with 5,6-oxomethylidenemannonojirimycin (OMJ) motifs. The resulting oligomannoside hemimimetic accurately reproduce the structure, configuration, and conformational behavior of the original mannooligosaccharides, as confirmed by NMR and computational techniques. Binding studies with mannose binding lectins, including concanavalin A, DC-SIGN, and langerin, by enzyme-linked lectin assay and surface plasmon resonance revealed significant variations in their ability to accommodate the OMJ unit in the mannose binding site. Intriguingly, OMJMan segments demonstrated "in line" heteromultivalent effects during binding to the three lectins. Similar to the mannobiose (Man2 ) branches in HMOs, the binding modes involving the external or internal monosaccharide unit at the carbohydrate binding-domain exist in equilibrium, facilitating sliding and recapture processes. This equilibrium, which influences the multivalent binding of HMOs, can be finely modulated upon incorporation of the OMJ sp2 -iminosugar caps. As a proof of concept, the affinity and selectivity towards DC-SIGN and langerin were adjustable by presenting the OMJMan epitope in platforms with diverse architectures and valencies.