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Characterization of essential oils and biological activities of Etlingera spp. from different agroecology in Southeast Sulawesi, Indonesia SELFYANA AUSTIN TEE; SYAMSU ALAM; YURIKA SASTYARINA; AGUNG WIBAWA MAHATVA YODHA; REYMON REYMON; MUH. AZDAR SETIAWAN; MUSDALIPAH MUSDALIPAH
Biodiversitas Journal of Biological Diversity Vol. 26 No. 4 (2025)
Publisher : Society for Indonesian Biodiversity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13057/biodiv/d260416

Abstract

Abstract. Tee SA, Alam S, Sastyarina Y, Yodha AWM, Reymon, Setiawan MA, Musdalipah. 2025. Characterization of essential oils and biological activities of Etlingera spp. from different agroecology in Southeast Sulawesi, Indonesia. Biodiversitas 26: 1653-1665. Genus Etlingera, a part of Zingiberaceae, shows potential due to secondary metabolites influenced by agroecological factors, enhancing its therapeutic uses. The study aimed to characterize essential oils and biological activities of Etlingera elatior, Etlingera rubroloba, and Etlingera calophrys rhizomes collected from South Konawe, Wakatobi, and Muna District. Gas Chromatography-Mass Spectrometry (GC-MS) profiled the essential oils, while phenolic (TPC) and flavonoid (TFC) concentrations were determined using Folin-Ciocalteu and aluminum chloride methods. Antioxidant activity was assessed using DPPH and ABTS assays, and toxicity testing was performed on shrimp larvae. The research found that multiple species grow in areas with annual rainfall ranging from 1,800-2,100 mm/year, temperatures of 23-30°C, humidity levels of 78-84%, topography of 9-72 masl, and pH of 4.9-6.5. The essential oil content includes fatty acids (20.1-42.48%), phenolic (6.28-29.52%), and terpenoid (1.24-2.39). The IC50 of antioxidant activity (ABTS) for E. elatior, E. rubroloba, and E. calophrys were 1.3 mg/mL, 1.5 mg/mL, and 1.1 mg/mL, compared to vitamin C at 2.23 mg/mL. The DPPH assay IC50 values were 2.09 mg/mL, 2.17 mg/mL, and 2.42 mg/mL, compared to vitamin C at 2.78 mg/mL, respectively. TPC values were 113.63 mgGAE/g, 26.56 mgGAE/g and 143.00 mgGAE/g, respectively. TFC values were 62.03 mgQE/g, 21.07 mgQE/g, and 34.51 mgQE/g, respectively. Toxic LC50 values for extracts were 6.98 mg/L, 18.72 mg/L, and 120.86 mg/L compared to the positive control at 3.24 mg/L. The Structural Equation Models (SEM) approach demonstrates the direct and indirect influence of climatic and soil factors on secondary metabolites and biological activity of the genus Etlingera. In conclusion, the genus Etlingera is a promising source of antioxidants and anticancer agents. It is recommended for cultivation in suitable locations in Southeast Sulawesi, instilling hope and optimism about the future of this research.
Evaluating the Effectiveness of Corporate Governance Mechanisms in Mitigating Earnings Management: A Literature-Based Review Tuti Dharmawati; Hasbudin; Muh. Syaiful Saehu; Muh. Azdar Setiawan; Wulandari Pryangan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4186

Abstract

Earnings management remains a critical challenge for corporations, making strong corporate governance essential to ensure financial transparency and accountability. Grounded in Agency Theory, which posits that independent monitoring mechanisms can mitigate conflicts of interest between management and shareholders, this study examines the connection between audit committee independence and earnings management in publicly traded corporations. The study uses secondary data from scholarly publications, journals, and reports as part of a literature review that takes a qualitative approach. The important significance of independent oversight in improving the accuracy and integrity of financial statements is shown by key findings that show a decrease in earnings management is linked to a higher degree of audit committee independence. The article explains how independent audit committees help prevent financial reporting manipulations by reducing conflicts of interest and guaranteeing efficient oversight. These results highlight how crucial it is to improve corporate governance frameworks, especially in developing nations like Indonesia, where family ownership frequently compromises audit committee independence. The findings provide practical insights for regulators and policymakers to strengthen governance codes promoting audit committee independence, while offering guidance for corporate practitioners to enhance oversight effectiveness and financial reporting quality.