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Fulltext Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector

Purnamasari P, Amran NA, Hartanto R

F1000Res, 2022;11:559.
PMID: 36474997 DOI: 10.12688/f1000research.121674.2

Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java. From the total, 225 questionnaires were returned and completed. The Structural Equation Modelling (SEM) and Partial Least Square (PLS) were used to analyze the data. Results: The empirical findings reveal that performance expectation and facilitating conditions have encouraged auditors to use CAATs in their works. Further, there is a positive influence between the intention to use and CAATs audit. This implies that auditors with an intention will be more open to using the CAATs optimally in achieving effective and efficient work. The utilization of CAATs in public services needs to have strong support from the government and positive attitudes from the auditors as the users of the system. Conclusion: This study covers broad areas of Central Java, West Java, and East Java. Further, the findings add to the literature on emerging markets specifically for Indonesian government auditors' intention and appropriateness of using CAATs. The use of CAATs help to provide auditors information on the highest number of auditees involved in corruption.
Optimization of Progressive Freezing for Residual Oil Recovery from a Palm Oil-Water Mixture (POME Model)

Anuar MAM, Amran NA, Ruslan MSH

ACS Omega, 2021 Feb 02;6(4):2707-2716.
PMID: 33553888 DOI: 10.1021/acsomega.0c04897

Oil and grease remain the dominant contaminants in the palm oil mill effluent (POME) despite the conventional treatment of POME. The removal of residual oil from palm oil-water mixture (POME model) using the progressive freezing process was investigated. An optimization technique called response surface methodology (RSM) with the design of rotatable central composite design was applied to figure out the optimum experimental variables generated by Design-Expert software (version 6.0.4. Stat-Ease, trial version). Besides, RSM also helps to investigate the interactive effects among the independent variables compared to one factor at a time. The variables involved are coolant temperature, XA (4-12 °C), freezing time, XB (20-60 min), and circulation flow, XC (200-600 rpm). The statistical analysis showed that a two-factor interaction model was developed using the obtained experimental data with a coefficient of determination (R2) value of 0.9582. From the RSM-generated model, the optimum conditions for extraction of oil from the POME model were a coolant temperature of 6 °C in 50 min freezing time with a circulation flowrate of 500 rpm. The validation of the model showed that the predicted oil yield and experimental oil yield were 92.56 and 93.20%, respectively.
Parents' experience in taking care of critically ill children while hospitalisation

Annuar WSHWM, Ludin SM, Amran NA

Enferm Clin, 2021 04;31 Suppl 2:S67-S71.
PMID: 33849233 DOI: 10.1016/j.enfcli.2020.10.021

The objective of study is to explore the experiences of parents taking care of their critically ill child at the Neonatal Intensive Care Unit (NICU) or the Paediatric Intensive Care Unit (PICU) in the Malaysian hospital. A total of ten parents were interviewed and selected for purposive sampling. The data was analysed using a thematic analysis based on the Colaizzi's approach. The study identified four emerging themes from data that included participation in care, participation in decision-making, challenges and coping mechanisms throughout the child's hospitalisation. Parents have emphasised the importance of their participation in the care and decision-making of their child. They also have their own coping mechanisms that would make their journey less traumatic. Nurses need to enhance their communication skills and improve nurse-parent relationships.
Antifungal Efficacy of Ocimum Basilicum Essential Oil in Tissue Conditioner Against Candida Albicans: An In vitro Study

Rajali A, Zain NM, Amran NA, Azmi NHEM

Contemp Clin Dent, 2023;14(2):115-122.
PMID: 37547440 DOI: 10.4103/ccd.ccd_654_21

Tissue conditioner is used to condition inflamed mucosa induced by denture stomatitis. However, the drawback of the aging tissue conditioner is increased surface roughness, thus enhance microbial adhesion. Ocimum basilicum is known for its antimicrobial effects but its use in liners has not been investigated. Aims: This study aimed to determine the antifungal efficacy of ocimum basilicum essential oil (OBEO) when incorporated into tissue conditioner against C. albicans and the effect on the properties.
SUBJECT AND METHODS: The antimicrobial activities were determined using disc diffusion, minimum inhibitory concentration (MIC) and minimum fungicidal concentration (MFC). After incorporation into tissue conditioner, the color difference and surface roughness were evaluated after one day. The surface morphology and the antibiofilm activity were assessed on day 1 and day 14.
RESULTS: The zone of inhibition of OBEO on Sabouraud Dextrose agar was significantly wider than nystatin and deionized water (P=0.000) with the MIC and MFC values were 1.25% and 5%. Both OBEO concentrations incorporated into tissue conditioner, there was no significant difference of color changes in the light-dark character (P=0.102) and surface roughness (P=0.920) when compared to the control group. As for adherence at days 1 and 14, both concentrations of OBEO in tissue conditioner show significantly reduced adherence of C. albicans compared to the control group (P=0.000).
CONCLUSION: OBEO exhibited significantly better antifungal activity against C. albicans when compared to nystatin and deionized water and resulted in no significant color changes, better surface roughness and lesser adherence of C. albicans toward the tissue conditioner.
Fulltext Penta-Helix Model of E-Government in Combating Corruption in Indonesia and Malaysia: The Moderating Effect of Religiosity

Purnamasari P, Amran NA, Nu'man AH, Frendika R, Nor MNM, Ismail MS

F1000Res, 2022;11:932.
PMID: 36505097 DOI: 10.12688/f1000research.121746.2

Background: E-government is an initiative taken by governments worldwide to align the administration of their countries. Governments have utilized the internet as part of a transition into a globalized economy. This helps reduce red tape and procedures in dealing with people in government agencies. This study aims to develop an e-government model as an anti-corruption strategy by applying the Penta-helix model and religiosity as the moderating variable. Methods: The data was gathered from government officials, representatives in business, media, academia, and NGOs, in Indonesia and Malaysia in 2021. Online questionnaires were distributed to 240 respondents from Indonesia and Malaysia. In addition, SPSS v.25 and SEM AMOS v.25 were used to analyze the data. Results: The findings indicate that the Penta-helix elements and religiosity could help to reduce corruption in Indonesia. Meanwhile, Malaysia must increase its human resource competency and embed the religiosity element as a tool to reduce corruption. Conclusion: Penta-helix and religious factors should be incorporated by organizations in Malaysia and Indonesia as part of their strategy in combating corruption.
Fulltext Vacuum-Assisted Block Freeze Concentration Studies in Cheese Whey and Its Potential in Lactose Recovery

Gil N, Quinteros G, Blanco M, Samsuri S, Amran NA, Orellana-Palma P, et al.

Foods, 2023 Feb 15;12(4).
PMID: 36832909 DOI: 10.3390/foods12040836

Block freeze concentration (BFC) is considered an emerging technology which allows the acquiring of high quality organoleptic products, due to the low temperatures employed. In this study we have outlined how the vacuum-assisted BFC of whey was investigated. The effects of vacuum time, vacuum pressure, and the initial solids concentration in whey were studied. The results obtained show that the three variables significantly affect each of the following parameters analysed: solute yield (Y) and concentration index (CI). The best Y results were obtained at a pressure of 10 kPa, 7.5 °Bx, and 60 min. For CI parameter, the highest values were given at 10 kPa, 7.5 °Bx, and 20 min, respectively. In a second phase, by applying the conditions that provide higher solute yield to three different types of dairy whey, Y values of 70% or higher are reached in a single step, while that the CI of lactose are higher than those of soluble solids. Therefore, it is possible to recover, in a single step, at least 70% of the lactose contained in the initial whey samples. This suggests that vacuum-assisted BFC technology may be an interesting alternative for the recovery of lactose contained in whey.
Fulltext The Mechanisms of Probiotics, Prebiotics, Synbiotics, and Postbiotics in Oral Cancer Management

Mohd Fuad AS, Amran NA, Nasruddin NS, Burhanudin NA, Dashper S, Arzmi MH

Probiotics Antimicrob Proteins, 2023 Oct;15(5):1298-1311.
PMID: 36048406 DOI: 10.1007/s12602-022-09985-7

Oral carcinogenesis is preceded by oral diseases associated with inflammation such as periodontitis and oral candidiasis, which are contributed by chronic alcoholism, smoking, poor oral hygiene, and microbial infections. Dysbiosis is an imbalance of microbial composition due to oral infection, which has been reported to contribute to oral carcinogenesis. Therefore, in this review, we summarised the role of probiotics, prebiotics, synbiotics, and postbiotics in promoting a balanced oral microbiome, which may prevent oral carcinogenesis due to oral infections. Probiotics have been shown to produce biofilm, which possesses antibacterial activity against oral pathogens. Meanwhile, prebiotics can support growth and increase the benefit of probiotics. In addition, postbiotics possess antibacterial, anticariogenic, and anticancer properties that potentially aid in oral cancer prevention and treatment. The use of probiotics, prebiotics, synbiotics, and postbiotics for oral cancer management is still limited despite their vast potential, thus, discovering their prospects could herald a novel approach to disease prevention and treatment while participating in combating antimicrobial resistance.
Fulltext Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards

Alqudah H, Amran NA, Hassan H, Lutfi A, Alessa N, Alrawad M, et al.

Heliyon, 2023 Oct;9(10):e20497.
PMID: 37842607 DOI: 10.1016/j.heliyon.2023.e20497

An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'. The current work relied on 117 surveys collected from Jordan's internal audit and financial managers in the public sectors. According to the Resource-Based View (RBV), the findings show that management support, external auditors cooperation, independence, and extrinsic rewards all have a significant influence on the effectiveness of internal auditor. The of the Internal Audit Department (IAD) size was discovered to be insignificant. Also, the results have revealed partial support for the influence of the extrinsic reward as a moderator. Because of the prominence of the public sector in the Jordanian market, this current research expands on the idea of enabling internal auditor (IA) to accomplish their assigned objectives. The findings might help authorities develop new norms and legislation for the internal audit profession. These empowering characteristics may also improve internal auditors' capacity to execute their duty in saving public monies and limiting corrupt practices inside public sector organizations.