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"The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported."

"This book is updated to address cloud computing, web-based applications, and server virtualization, the fourth edition of this bestselling text provides a comprehensive overview of IT controls and audits. It facilitates a fundamental understanding of IT governance, controls, auditing applications, systems development, and operations. Supporting and analyzing the COBIT model, the book prepares IT professionals for the CISA and CGEIT exams. With summary sections, exercises, review questions, and references for further readings, it promotes the mastery of the concepts and practical implementation of controls needed to effectively manage IT resources.Updated to address cloud computing, web-based applications, and server virtualization, the fourth edition of this bestselling text provides a comprehensive overview of IT controls and audits. It facilitates a fundamental understanding of IT governance, controls, auditing applications, systems development, and operations. Supporting and analyzing the COBIT model, the book prepares IT professionals for the CISA and CGEIT exams. With summary sections, exercises, review questions, and references for further readings, it promotes the mastery of the concepts and practical implementation of controls needed to effectively manage IT resources"--Provided by publisher.Preface This book is designed to meet the increasing need for information technology (IT) and audit professionals to understand IT governance and controls required to manage this key resource. This book can be used by IT and audit professionals to gain an understanding of IT governance, controls and audit practices. This book aligns to and supports the Control Objectives for Information and Related Technology (Cobi T) model and assists in preparation for the Certified Information Systems Auditor (CISA) exam. Exhibit 1 provides a map of this text to the CISA exam. Exam (%) CISA Examination Content Areas to Model Curriculum (Undergraduate) IT Audit and Control IT Planning and Organization IT Acquisition Implementation IT Delivery and Support Advanced Topics Title and Description 14 The IS audit process Provides IS audit services in accordance with IS audit standards, guidelines, and best practices to assist the organization in ensuring that its IT and business systems are protected and controlled"--Provided by publisher."

"Penelitian ini bertujuan untuk mengevaluasi penyesuaian rencana pemeriksaan (audit plan) dan program pemeriksaan (audit program) pada saat terjadinya pandemi covid 19 dan juga untuk melakukan analisis kendala-kendala terkait pelaksanaan audit plan dan audit program. Penelitian ini menggunakan data primer berupa wawancara kepada pemeriksa pajak dan data sekunder berupa dokumen audit plan dan audit program. Metode analisis yang digunakan berupa descriptive qualitative analysis dan content comparative analysis. Hasil penelitian terhadap dokumen rencana pemeriksaan dan program pemeriksaan menunjukkan bahwa penentuan metode dan teknik pemeriksaan telah sesuai dengan standar pemeriksaan. Adanya pandemi covid 19 menyebabkan beberapa kegiatan pemeriksaan tidak dapat dilaksanakan. Atas keadaan tersebut pemeriksa dapat membuat usulan perubahan rencana pemeriksaan dan program pemeriksaan, melakukan pengungkapan pada laporan hasil pemeriksaan dan kertas kerja pemeriksaan atau melakukan pengungkapan pada realisasi program pemeriksaan. Pengungkapan pada laporan hasil pemeriksaan dan kertas kerja pemeriksaan merupakan cara yang paling efektif dilakukan karena menyingkat waktu dan dapat menggambarkan kegiatan selama proses pemeriksaan yang terjadi. Kendala yang dihadapi pada saat pelaksanaan audit plan dan audit program berupa kebijakan dari Direktorat Jenderal Pajak sendiri berupa pembatasan untuk tatap muka dan kunjungan langsung ke lokasi wajib dan kebijakan dari wajib pajak berupa penutupan kantor / lokasi wajib pajak (lockdown) dan pengaturan bekerja para karyawannya secara work from office dan work from home.

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This study evaluates the adjustment of audit plans and audit programs during the COVID-19 pandemic and analyzes constraints related to implementing audit plans and program audits. This study gathered primary data from tax auditors through interviews and secondary data from audit plan documents and audit programs. A descriptive qualitative analysis and a comparative content analysis are used as analytic techniques. The audit plan and audit program documents reveal that the audit standard determined the audit method and technique. Certain inspection activities are prohibited due to the COVID-19 pandemic. Under these circumstances, the examiner may make recommendations for changes to the audit plan and program, disclose information on the Audit Result Report and audit work paper, or disclose information about the audit program’s implementation. Disclosure of the inspection report and examination work paper is the most efficient method because it saves time and allows for the description of activities during the inspection process. The obstacles faced during the implementation of audit plans and audit programs from the Directorate General of Taxes are restrictions on face-to-face meetings and visits to the location. Other obstacles from the taxpayer are the closure of the office and the working arrangements of its employees on work from the office and work from home."

"Kondisi pandemi COVID-19 membuat seluruh kegiatan pembelajaran dilakukan secara daring dan memicu kurangnya aktivitas fisik yang nantinya dapat berpengaruh pada kualitas tidur. Penelitian ini bertujuan untuk mengetahui hubungan aktivitas fisik dan perilaku sedentari dengan kualitas tidur pada mahasiswa kesehatan selama pandemi COVID-19. Desain penelitian yang digunakan yaitu analitik deskriptif dengan pendekatan cross-sectional. Penelitian ini melibatkan 213 mahasiswa kesehatan di rumpun ilmu kesehatan dengan menggunakan teknik convenience sampling. Instrumen yang digunakan yaitu International Physical Activity Questionnaire Short Form (IPAQ-SF), Sedentary Behaviour Questionnaire (SBQ), dan Pittsburg Sleep Quality Index (PSQI). Hasil penelitian yang dilakukan menggunakan Chi-square menghasilkan tidak adanya hubungan antara aktivitas fisik dengan kualitas tidur (p=0,636; α=0,05) dan menggunakan uji Spearman antara perilaku sedentari dengan kualitas tidur (p=0,808; α=0,05). Berdasarkan hasil penelitian tersebut, pengajar/dosen dapat membuat sesi khusus untuk peregangan setelah beberapa jam selama mengajar agar dapat meningkatkan motivasi mahasiswa untuk melakukan aktivitas fisik dan menjaga tidur dikala pandemi.

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The COVID-19 pandemic condition makes all learning activities became online and triggers a lack of physical activity which can affect sleep quality. This study aims to determine the relationship between physical activity and sedentary behavior with sleep quality in health students during the COVID-19 pandemic. This research was used analytical descriptive with a cross-sectional approach. There were 213 health students in the health sciences group who participated by using convenience sampling technique. The instruments used are International Physical Activity Questionnaire Short Form (IPAQ-SF), Sedentary Behavior Questionnaire (SBQ), and Pittsburgh Sleep Quality Index (PSQI). The results of research analyzed by using Chi-square method and showed no relationship between physical activity and sleep quality (p = 0.636; = 0.05) and using Spearman test between sedentary behavior and sleep quality (p = 0.808; = 0.05). Based on the results of the study, teachers/lecturers can create special sessions for stretching after a few hours during teaching in order to increase students' motivation to do physical activity and maintain sleep during the pandemic."

"Reksadana adalah salah satu jenis investasi yang diminati oleh banyak orang, karena dilakukan oleh manajer investasi sehingga investor dapat merasa lebih aman. Reksadana saham merupakan jenis reksadana yang dapat memberikan return terbesar. Namun reksadana tidak terlepas dari risiko sistematis atau faktor ekonomi makro seperti IHSG, Nilai Tukar, inflasi, dan kasus Covid-19 yang berpengaruh terhadap kinerja reksadana. Terdapat 172 sampel reksadana saham yang diuji menggunakan analisis regresi linier berganda. Hasil dari penelitian ini adalah IHSG dan nilai tukar berpengaruh signifikan negative, inflasi berpengaruh signifikan positif sedangkan kasus Covid-19 tidak berpengaruh signifikan pada Kinerja reksadana saham di Indonesia.

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Mutual funds are one type of investment that many people are interested in, because they are carried out by investment managers where investors can feel more secure. There are seven types of mutual funds, stock mutual funds are the type of mutual funds that can provide the biggest returns. However, mutual funds cannot be separated from system risk, the purpose of this study is to analyze the effect of macroeconomic factors such as inflation, exchange rates, JCI, and the case of Covid-19 on the return of stock mutual funds in Indonesia. A sample of 172 mutual funds were selected using purposive sampling technique and tested in this study, data were collected from Thompson Reuters and Bank Indonesia. The method used in this research is multiple linear regression analysis. The result of this research is JCI and exchange rate have a negative significant effect and inflation have a positive significant effect on equity mutual funds performance in Indonesia, while the covid-19 cases has no significant effect on equity mutual fund performance."

"Tesis ini membahas mengenai implementasi konsep shuudan shugi dan budaya organisasi yang diterapkan oleh PT. SYS Indonesia dalam menghadapi pandemi COVID-19. Tujuan penelitian ini adalah untuk menjelaskan konsep shuudan shugi, bagaimana konsep tersebut membantu PT. SYS Indonesia dalam menghadapi pandemi COVID-19, dan bagaimana teori budaya organisasi menjelaskan kondisi tersebut. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode studi pustaka dan observasi partisipasi. Berdasarkan hasil penelitian, konsep shuudan shugi yang terdiri dari shuudan ishiki, shuudan shikou, dan shuudan seikatsu, dapat terlihat dari berbagai kebijakan seperti perubahan jam kerja, efisiensi pengambilan keputusan perusahaan, dan sistem kerja berkelompok. Berdasarkan teori budaya dan perilaku menujukkan bahwa unsur-unsur kebudayaan dalam perusahaan masih mengandung kebudayaan Jepang. Unsur-unsur eksternal berupa politik, ekonomi, sosial, hukum, dan teknologi mempengaruhi faktor individu, kelompok, manajemen organisasi, dan proses kepemimpinan yang menghasilkan kebijakan berkaitan dengan efektivitas kerja dan kesejahteraan kehidupan kerja.

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This thesis discuss about the implementation of Japanese shuudan shugi concept and culture organization that enforced by PT. SYS Indonesia in order to counter COVID-19. The purposes of this thesis are to explain the concept of shuudan shuugi, how this concept helps PT. SYS Indonesia to deal with COVID-19, and how culture organization theory explain those situations. This thesis is qualitative research utilizing literature study and observation participation methods. Based on the analysis, shuudan shugi concept that consist of shuudan ishiki, shuudan shikou, and shuudan seikatsu, can be observed through several policies for instances the changes of work hours, efficiency of decision-making process, and work-in-group system. Based on the theory of organization of culture and behaviour, it appears that the corporate’s cultures are influenced by elements of Japanese culture and values. External elements such as politics, economy, social, legal, and technology predisposing individual, group, organizational management, and leadership process factors, that generate policies related to work effectivity and work life well-being"

"Pandemi COVID-19 dan surat himbauan Kemenkes Nomor YR.03.03/III/III8/2020 menyebabkan adanya gap permintaan pelayanan telehealth salah satuya pada platform telehealth yaitu Halodoc (kenaikan 2x lipat pengunduh aplikasi, 10x lipat konsultasi dokter, 6x lipat layanan toko kesehatan, dan 3x lipat layanan buat janji); Alodokter (kunjungan dan active user meningkat 50%), dan Grabhealth (8x lipat permintaan konsultasi dan 25% permintaan konsultasi Covid dari total layanan) pada tahun 2019 hingga 2020. Perubahan tersebut harus memperhatikan mutu dan kepuasan pelanggan karena pelayanan platform telehealth yang bermutu akan mengarah pada kepuasan pelanggan dan pelanggan yang puas akan menghasilkan loyalitas pelanggan terhadap pelayanan platform telehealth. Tujuan penelitian ini adalah untuk mengetahui hubungan mutu pelayanan dan kepuasan terhadap loyalitas pengguna platform telehealth di area Jabodetabek selama masa pandemi COVID-19. Penelitian ini merupakan penelitian observasional dengan desain penelitian analitik kuantitatif dan penelitian cross sectional. Hasil menunjukkan mayoritas responden berusia kurang dari 25 tahun (39,8%); berjenis kelamin perempuan (69,9%), tingat pendidikan S1/D4 atau lebih (81,3%) dengan pekerjaan wiraswasta (42,7%) dan pendapatan Rp 5.000.000,00 atau lebih per bulan (55,3%). Domisili paling banyak di Jakarta (39,0 %); aktivitas dan aplikais yang sering digunakan adalah konsultasi dokter (48,8%) dan Halodoc (78,0 %), frekuensi penggunaan sebanyak 1-2 kali selama Pandemi COVID-19 (52,8%) dan merupakan pelanggan lama (51,2%). 81,7% responden merasa telah mendapatkan mutu pelayanan baik; 84,6 % merasa puas; dan 63,0 % memiliki loyalitas tinggi. Terdapat hubungan antara mutu pelayanan dengan kepuasan (p-value = 0,000; OR 15,2 95%CI : 6,8 – 33,9). Mutu pelayanan dan kepuasan memiliki hubungan dengan loyalitas (p-value 0,000 dan 0,001) setelah dikontrol oleh variabel karakteristik individu (usia, pendidikan, pekerjaan, aktivitas, platform, frekuensi, dan lama penggunaan). Variabel yang paling dominan adalah mutu pelayanan dengan OR 11,4 (96% CI : 3,357 – 39,230). Saran yang dapat diberikan kepada pemerintah yaitu perlu menyusun pedoman dalam penyelenggaraan pelayanan platform telehealth dan bekerjasama dengan penyedia platform; bagi penyedia platform yaitu dapat memperluas jenis pelayanan yang berkaitan dengan pandemi COVID-19; meningkatkan jaminan keamanan data pengguna; memberi sosialisasi service excellent pada dokter; memberikan petunjuk penggunaan dan permasalahan platform; dan merancang tampilan desain tata letak menu dan warna yang menarik; sedangkan bagi masyarakat yaitu untuk lebih mengembangkan pemanfaatan pelayanan platform telehealth guna mencegah penularan COVID-19 dan lebih berpartisipasi untuk memberikan masukan terkait kebutuhan dan mutu pelayanan platform telehealth.

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The COVID-19 pandemic and the circular letter from the Ministry of Health Number YR.03.03/III/III8/2020 caused a demand gap for telehealth services, one of which was on the telehealth platform, for example Halodoc (app downloads increased 2x, doctor consultations 10x, health store services 6x, and appointment service 3x); Alodokter (visits and active users increased by 50%), and Grabhealth (consultation requests increased 8x and Covid consultation requests reached 25% of total services) in 2019 to 2020. These changes must pay attention to quality and customer satisfaction because quality telehealth platform services will leads customer to satisfaction and satisfied customers will result in customer loyalty to the telehealth platform services. The purpose of this study was to determine the relationship between service quality and satisfaction to the loyalty of telehealth platform users at Jabodetabek during the COVID-19 pandemic. This research is an observational study with a quantitative analytical research design and a cross sectional study. The results showed that the majority of respondents were less than 25 years old (39.8%); female (69.9%); have a higher education level (81.3%); unemployed (42.7%); high income (55.3%); domiciled in Jakarta (39.0%); using a doctor's consultation (48.8%), using the Halodoc platform (78.0%); using 1-2 times during the COVID-19 Pandemic (52.8%), and were an existing customer (51.2%). 81.7% of respondents felt they had received good service; 84.6% were satisfied; and 63.0% have high loyalty. There is a relationship between service quality and satisfaction (p-value = 0.000; OR 15.2 95%CI: 6.8 – 33.9). Service quality and satisfaction have a relationship with loyalty (p-value 0.000 and 0.001) after being controlled by individual characteristics variables (age, education, occupation, activity, platform, frequency, and duration of use). The most dominant variable was service quality with an OR of 11.4 (96% CI : 3,357 – 39,230). Suggestions that can be given to the government are need to develop guidelines in the implementation of telehealth platform services and cooperate with platform providers; for platform providers, are being able to expand the types of services related to the COVID-19 pandemic, improve user data security guarantee, provide socialization of service excellent to doctors, provide instructions for use and platform issues, and designing attractive menu layouts and colors; while for the community was to further develop the use of telehealth platform services to prevent the transmission of COVID-19 and more participate in providing regarding the needs and quality of telehealth platform services."

"Latar Belakang: Virus COVID-19 pertama kali diidentifikasi pada tanggal 31 Desember 2019. Sejak ditemukan, virus ini telah menginfeksi lebih dari 700 juta orang di seluruh dunia. Varian delta pertama kali ditemukan pada Oktober 2020 di India. Virus ini sangat mudah menular dengan tingkat penularan 50-60% lebih tinggi dibandingkan dengan varian sebelumnya. Varian ini juga lebih sulit untuk diobati dikarenakan adanya mutasi pada sisi penempelan antigen-antibodi. Data epidemiologi dan dampak dari varian ini di Indonesia masih belum banyak diketahui. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi mortalitas pada pasien COVID-19 varian delta di Rumah Sakit Universitas Indonesia (RSUI).Metode: Penelitian ini menggunakan desain kasus-kontrol dengan melibatkan 224 rekam medis pasien COVID-19 dari bulan Juni-Agustus 2021. Faktor-faktor yang dianalisis adalah usia, jenis kelamin, derajat keparahan, komorbiditas, D-dimer, SGOT, dan temuan radiologi.Hasil: Analisis regresi logistik menunjukkan bahwa semua faktor meningkatkan odds ratio mortalitas kecuali jenis kelamin. CKD/AKI (p=0,01), kerusakan hati (p=0,01), derajat kritis-berat (p=<0,01), dan peningkatan SGOT (p=<0,01) secara signifikan berkontribusi pada model akhir.Kesimpulan: Hubungan signifikan ditemukan antara mortalitas dan usia, tingkat keparahan, komorbiditas, peningkatan D-dimer dan SGOT, serta temuan radiologi yang abnormal. Selain itu, semua faktor ini berkontribusi dalam meningkatkan odds ratio mortalitas.

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Introduction: The COVID-19 virus was first identified on December 31st of 2019. Ever since it was discovered, the virus has infected more than 700 million people worldwide. The delta variant was first discovered in October 2020 in India. The virus was found to be highly transmissible with 50-60% higher transmission rate compared to the previous variant. The variant was also found to be more difficult to treat and manage. The epidemiological data and the impact of this variant in Indonesia is still undermined. This study intends to investigate the factors that affects mortality in COVID-19 patients during the delta variant in Rumah Sakit Universitas Indonesia (RSUI).

Method: This research utilizes a case-control design including 224 COVID-19 patients’ medical records from June-August 2021. Factors analyzed are age, gender, degree of severity, comorbidities, D-dimer, SGOT, and radiology findings.

Results: Logistic regression analysis revealed all factors increases the odds ratio of mortality except for gender. CKD/AKI (p=0.01), liver injury (p=0.01), severe-critical degree (p=<0.01), and SGOT elevation (p=<0.01) were significantly contributing to the final model.

Conclusion: Significant relationship between mortality and age, degree of severity, comorbidities, D-dimer and SGOT elevation, and abnormal radiology findings. Additionally, these factors are all contributing to increasing the odds ratio for mortality."

"Vaksinasi dan penggunaan antivirus remdesivir dan favipiravir merupakan strategi yang dapat digunakan untuk menekan pertumbuhan COVID-19. Namun penelitian tentang pengaruh vaksinasi terhadap efektivitas terapi antivirus pada pasien COVID-19 secara klinis masih terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh vaksinasi terhadap efektivitas terapi remdesivir dan favipiravir pada pasien terkonfirmasi COVID-19. Penelitian ini merupakan penelitian observasional dengan desain kohort retrospektif dilakukan di rumah sakit Universitas Indonesia, Depok. Data diambil dari rekam medis RS periode Januari 2021 hingga Agustus 2022. Efektivitas terapi ditentukan dengan menilai kelompok sudah vaksin dan belum vaksin berdasarkan perbaikan kondisi klinis pasien, lama rawat inap, dan kematian pada pasien COVID-19. Hasil analisis menunjukkan bahwa vaksinasi memiliki pengaruh yang signifikan terhadap perbaikan kondisi klinis, lama rawat inap, dan kematian (p < 0,05) pada pasien yang diberi terapi remdesivir dan telah divaksin dibandingkan dengan pasien yang belum divaksin. Pada pasien yang diberi terapi favipiravir vaksinasi tidak menunjukkan pengaruh yang signifikan terhadap perbaikan kondisi klinis, lama rawat inap, dan kematian pada pasien yang telah divaksin dibandingkan dengan pasien yang belum vaksin. Vaksinasi memiliki pengaruh yang baik terhadap efektivitas terapi remdesivir pada pasien COVID-19, yaitu dapat meningkatkan perbaikan kondisi klinis pasien kearah yang lebih baik, mengurangi lama rawat inap dan kematian. Namun tidak memiliki pengaruh yang signifikan terhadap efektivitas terapi favipiravir.

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Vaccination and the use of the antivirals remdesivir and favipiravir are strategies that can be used to suppress the growth of COVID-19. However, clinical research on the effect of vaccination on the effectiveness of antiviral therapy in COVID-19 patients is still limited. This study aims to analyze the effect of vaccination on the effectiveness of remdesivir and favipiravir therapy in patients with confirmed COVID-19. This study was an observational study with a retrospective cohort design conducted at Universitas Indonesia Hospital, Depok. Data were taken from medical records for the period from January 2021 to August 2022. The effectiveness of therapy was determined by assessing the vaccine and non-vaccine groups based on improvement in the patient's clinical condition, length of stay, and mortality in COVID-19 patients. The results of the analysis showed that vaccination had a significant effect on improving clinical condition, length of stay, and mortality (p <0.05) in patients who were given remdesivir therapy and vaccinated compared to patients who not vaccinated. In patients who were given favipiravir, the vaccination did not show a significant effect on improving clinical conditions, length of stay, and death in patients who had been vaccinated compared to patients who not vaccinated. Vaccination has a positive effect on the effectiveness of remdesivir therapy in COVID-19 patients, which can improve the patient's clinical condition, reducing length of stay and mortality. However, it does not have a significant effect on the effectiveness of favipiravir therapy."

"Latar Belakang : Pasien yang terinfeksi COVID-19 sering menunjukkan gejala pencernaan. Dalam beberapa penelitian telah menemukan RNA SARS CoV-2 dalam spesimen faecal pasien yang terinfeksi. Tujuan : Mengetahui nilai RT-PCR faecal dan membandingkannya dengan RT-PCR naso-orofaring sebagai standar emas pada pasien COVID-19. Metode : Penelitian ini adalah studi deskriptif observasional, mendeteksi partikel virus melalui pemeriksaan RT-PCR pada faecal pasien COVID-19 yang dirawat di rumah sakit. Penelitian dilakukan di Rumah Sakit Nasional Dr. Cipto Mangunkusumo, Rumah Sakit Mitra Keluarga Depok, Rumah Sakit Mitra Keluarga Kelapa Gading, dan Rumah Sakit Ciputra, Indonesia. Swab naso-oro-orofaringeal dan spesimen feses dikumpulkan untuk deteksi RNA SARS CoV-2. Hasil : Diperoleh 98 sampel. Dalam penelitian ini memiliki nilai sensitifitas yang rendah (38,10%) juga nilai NPV (20,00%). Namun memiliki spesifisitas tinggi (92,86%) juga nilai PPV (96,97%). Kesimpulan : Penelitian ini menunjukkan bahwa hasil positif pada pemeriksaan RT-PCR faecal  sangat baik digunakan untuk membantu menegakkan diagnosis COVID-19. Namun hasil negatif tidak dapat digunakan untuk menyingkirkan COVID-19. Oleh karena itu, pemeriksaan RT-PCR faecal merupakan tes yang sangat baik sebagai tes konfirmasi COVID-19.  RT-PCR faecal kurang tepat jika digunakan sebagai tes pada awal masuk pasien COVID-19 (screening), RT-PCR swab naso-orofaring masih lebih baik digunakan sebagai standar diagnostik (screening) untuk COVID-19.

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Background: Patients infected by COVID-19 also show gastrointestinal.  In some studies have found  SARS CoV-2 RNA in faecal specimens of infected patients. Aims: This study will test the performance of faecal reserve transcription polymerase chain reaction (RT-PCR) when compared with naso-oropharyngeal swab RT-PCR as the gold standard test in COVID-19. Materials and Methods: This is an observational descriptive study by detection viral particle  by  RT-PCR on faecal from patients which suspected or probable cases of hospitalized COVID-19 infection, conducted in Dr. Cipto Mangunkusumo National Hospital, Mitra Keluarga Depok Hospital, Mitra Keluarga Kelapa Gading Hospital, and Ciputra Hospital, Indonesia. Naso-oropharyngeal swab and faecal spesimens were collected for RNA SARS CoV-2 detection. Results: We analized 98 subjects. Sensitivity and specificity of faecal were 38,10% and 92,86%, the positive and negatif predictive value were 96,97% and 20,00%. Conclusion: Faecal specimen has low sensitivity value (38.10%) and NPV (20.00%). However, it has a high specificity (92.86%) and PPV (96.97%). Positive results were very well used to help enforce the diagnosis of COVID-19, but negative results cannot be used to exlude COVID-19. This is an excellent test as a confirmation test of COVID-19, but may not be used as an additional test at beginning of diagnostik COVID-19 patients."