The knowledge gap (K-Gap) between the knowledge that a company should have for the knowledge it actually has is a problem in knowledge management that is normally faced by every company. Because of this, it was deemed necessary to create a Knowledge Management System (KMS). The purpose of this study is to analyze the value of Knowledge Gaps after the presence of KMS, and to determine the importance of knowledge attributes based on user perceptions. As an object of a case study that will be used in research, researchers use the Student Affairs Unit of a tertiary institution. The method used in the study is Importance and Performance Analysis (IPA) to analyze gaps and use the adaptation of the Tiwana model framework to develop KMS. The results of this study are a student unit's Knowledge Management System as well as suggestions for actions that can be taken by student units on each attribute of knowledge in order to improve student unit performance.

During epidemic outbreak it is hard to continue formal leaning and training routines specially when whole world is facing corona virus fistula. It is crucial to identify and share the best practices and innovations to enable teaching and learning to take place during outbreak juncture. This will reinforce the basis for more sustainable and balanced schooling solutions as the crisis decreases. The biggest solution to cuts of schools is to plunge into cyberspace and distance learning, establishing a symbiosis between humans and the computers. Ideally, specific contents, learning outcomes, and a set of instructions are desirable. Use various media and technology, students can learn more in different ways and obtain varying results at various levels. Technologies can be compared along several characteristics. These features form a foundation for evaluating emerging innovations, seeing where they fit into the current environment and determining their potential benefits and limitations. Today, technology appears to become more communicative and richer in media, thereby giving educators and students powerful resources to achieve desired learning outcomes.