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All Journal At-Tawassuth: Jurnal Ekonomi Islam JURNAL PENDIDIKAN TAMBUSAI Islaminomics: Journal of Islamic Economics, Business and Finance EKONOMIKA SYARIAH : Journal of Economic Studies JURNAL EKONOMI SAKTI (JES) Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen JURNAL EKONOMI SYARIAH Bertuah : Jurnal Syariah dan Ekonomi Islam El-kahfi : Journal of Islamic economics AL-FALAH : Journal of Islamic Economics Al-bank: Journal of Islamic Banking and Finance INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS IJOCE: Indonesia Journal of Civic Education el-Amwal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Indonesian Sharia Economics EKONOMIKA SYARIAH : Journal of Economic Studies ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar JURNAL AKUNTANSI DAN BISNIS El-Rusyd Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Islamic Tourism Journal of Islamic economics Perspectives (JIEP) Al-bank: Journal of Islamic Banking and Finance PESHUM BAITUL MAAL : Journal of Sharia Economics Uang: Journal of Fiscal and Monetary Studies BORJUIS (JURNAL OF ECONOMY) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS) Tanmiyah Impact: Islamic Economics & Business Service Journal Sosio e-kons
Rika Widianita
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA Rahmatul Wahid; Khadijah Nurani; Ali Rahman; Rika Widianita
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1361

Abstract

Penelitian ini mengkaji bagaimana ukuran perusahaan, keuntungan, dan Leverage memengaruhi penundaan audit pada perusahaan manufaktur, khususnya yang bergerak di bidang properti, real estate, dan konstruksi, yang terdaftar di Indonesian Sharia Stock Index (ISSI) dari tahun 2020 hingga 2023. Penundaan audit merujuk pada waktu yang dibutuhkan untuk menyajikan laporan keuangan yang diaudit, yang dapat memengaruhi keputusan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan 12 perusahaan selama empat tahun. Analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, dan uji koefisien determinasi, yang dilakukan menggunakan SPSS versi 26. Studi ini menunjukkan bahwa ukuran perusahaan tidak secara signifikan mempengaruhi penundaan audit, dengan tingkat signifikansi 0,855 dan nilai t -0,184. Sebaliknya, Profitabilitas secara signifikan mempengaruhi penundaan audit, ditunjukkan oleh nilai signifikansi 0,008 dan nilai t -2,799. Leverage, bagaimanapun, tidak memiliki dampak yang signifikan terhadap penundaan audit, dengan tingkat signifikansi 0,377 dan nilai t sebesar 0,887.  Studi ini menemukan bahwa hanya Profitabilitas yang secara signifikan mempengaruhi penundaan audit. Hal ini menyoroti perlunya manajemen dan auditor untuk lebih fokus pada Profitabilitas perusahaan sebagai faktor kunci dalam menilai ketepatan waktu pelaporan keuangan.
Implementasi Program Literasi Keamanan Uang Sebagai Upaya Pencegahan Uang Palsu Pada Siswa SD 14 Labuah Difa Audina; Rika Widianita
Tanmiyah Impact: Islamic Economics & Business Service Journal Vol. 1 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peredaran uang palsu merupakan permasalahan serius yang berpotensi merugikan masyarakat, termasuk kelompok rentan seperti siswa sekolah dasar. Rendahnya literasi keamanan uang menyebabkan siswa belum mampu membedakan uang asli dan palsu, terutama di wilayah pedesaan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman siswa mengenai keamanan uang melalui penerapan Program Literasi Keamanan Uang di SD 14 Labuah. Metode pelaksanaan kegiatan menggunakan pendekatan edukatif-partisipatif melalui ceramah interaktif, demonstrasi langsung ciri-ciri uang asli, serta evaluasi menggunakan tes pra dan pasca kegiatan. Materi difokuskan pada pengenalan ciri fisik uang asli, meliputi tanda air, benang pengaman, tinta berubah warna, dan tekstur uang. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman siswa terkait identifikasi uang asli serta meningkatnya kepercayaan diri siswa dalam menghindari uang palsu. Kegiatan ini membuktikan bahwa literasi keamanan uang pada tingkat pendidikan dasar efektif sebagai upaya preventif terhadap risiko peredaran uang palsu. Program ini diharapkan dapat menjadi model edukasi keuangan dasar yang berkelanjutan dalam membangun kesadaran finansial sejak usia dini. The circulation of counterfeit money poses a serious threat to society, including vulnerable groups such as elementary school students. Limited knowledge of money security features makes students unable to distinguish between genuine and counterfeit currency, particularly in rural areas. This community service activity aimed to improve students’ understanding of money security through the implementation of a Money Security Literacy Program at SD 14 Labuah. The program employed an educative and participatory approach, including interactive lectures, direct demonstrations of genuine currency features, and pre- and post-tests to evaluate students’ comprehension. The materials focused on identifying the physical characteristics of genuine banknotes, such as watermarks, security threads, color-shifting ink, and tactile textures. The results indicated a significant improvement in students’ ability to recognize authentic currency and increased confidence in avoiding counterfeit money. This activity demonstrates that money security literacy at the elementary education level is effective as a preventive measure against counterfeit currency circulation. The program is expected to serve as a sustainable model of basic financial education in fostering early financial awareness among children.
Dampak Penggunaan Wifi Bersama terhadap Konflik Sosial Antar Warga di Lingkungan Permukiman Hafizah; Devy, Tartila; Widianita, Rika; Ridhah, Habibatur; Anisah, Ariyun
IJOCE: Indonesia Journal of Civic Education Vol. 6 No. 2 (2026): IJOCE: Indonesia Journal of Civic Education
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fbwrm253

Abstract

This study aims to analyze the impact of shared WiFi usage on social conflicts among residents in the Aur Kuning urban settlement, Bukittinggi City. This research employs a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation involving WiFi users, internet network owners, adolescents, and local community leaders. Data analysis follows the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The findings show that shared WiFi usage in Aur Kuning has triggered various social conflicts among residents, such as disputes over internet cost-sharing, late payment of contributions, excessive network usage, and reduced internet quality due to too many users. In addition, intensive internet use has decreased face-to-face social interaction, as residents tend to spend more time using mobile devices rather than engaging with their surroundings. Among adolescents, shared WiFi is predominantly used for online gaming and social media activities until late at night, which has caused disturbances to neighborhood comfort. This study concludes that shared WiFi usage not only provides benefits in supporting communication and information needs but also influences changes in urban community social relations. Therefore, supervision of internet use, effective communication among residents, and collective rules regarding WiFi usage are needed to minimize social conflicts in residential areas.ter   Keywords: Wifi Usage, Social Conflict and Residential Environment
RASIONALITAS KONSUMSI RUMAH TANGGA MUSLIM KOTA BUKITTINGGI Rika Widianita; Asyari Asyari; Iiz Izmuddin
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 1 No. 2 (2017): Juli-Desember 2017
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v1i2.432

Abstract

Teori perilaku konsumen rasional dalam paradigma ekonomi konvensional didasari pada prinsip-prinsip dasar utilitarianisme, tujuannya adalah untuk memaksimalkan kepuasan (utility) dengan mengutamakan kepentingan individu (self interest). Sedangkan tujuan konsumsi dalam Islam tidak hanya terpenuhinya kebutuhan materi tetapi juga spritual, tidak hanya untuk memenuhi kebutuhan pribadi tetapi juga untuk kepentingan orang lain, dalam hal inilah adanya konsumsi sosial dalam Islam (konsumsi akhirat). Karena tujuan utama dari syariat Islam adalah terciptanya maslahah bagi individu dan masyarakat. Penelitian ini menyajikan sebuah survey empiris mengenai penerapan perilaku konsumsi Islam. Tujuan dari penelitian ini adalah untuk mengetahui bagaimanakah perilaku konsumsi seorang muslim. Apakah dalam melakukan kegiatan konsumsi seorang muslim telah rasional sesuai dengan prinsip dan ajaran agama Islam ataukah belum. Penelitian ini menggunakan populasi seluruh rumah tangga muslim yang tinggal di kota Bukittinggi. Jumlah sampel yang digunakan sebanyak 100 responden. Metode analisis data yang digunakan adalah metode deskriptif. Hasil analisis menunjukkan bahwa perilaku konsumsi rumah tangga muslim Bukittinggi tergolong rasional menurut ajaran Islam. Rasionalitas konsumsi ditunjukkan dengan mengkonsumsi produk halal, tidak berlebihan dalam konsumsi, melakukan konsumsi sosial, membuat prioritas kebutuhan dan membuat perencanaan masa depan dengan menabung.
Efektivitas Promosi Paket Tour Melalui Media Sosial pada Travel Smarts Umrah Agam Derizal Derizal; Rika Widianita; Rafidola Mareta Riesa; Ranti Komala Dewi; Zengga Zengga
Sosio e-Kons Vol. 18 No. 1 (2026): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v18i1.2240

Abstract

Penelitian ini bertujuan untuk meningkatkan efektivitas strategi promosi yang dilakukan oleh Tour and Travel Smarts Umrah melalui media sosial dalam menarik minat calon jamaah umrah di Bukittinggi. Di era digital saat ini, media sosial memegang peranan penting dalam pemasaran, memberikan peluang untuk mencapai audiens yang lebih luas dengan biaya yang lebih efisien. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan pengumupulan data melalui observasi langsung, wawancara mendalam dengan manajer Tour and Travel Smarts Umrah, dan analisis konten di media sosial mereka. Hasil penelitian menunjukkan bahwa meskipun Tour and Travel Smarts Umrah memanfaatkan platform seperti Instagram, Facebook, Tiktok, WhatsApp, dan website. Efektivitas promosi mereka masih rendah akibat kurangnya konsistensi, daya tarik konten, dan interaksi dengan audiens. Berdasarkan temuan ini, penelitian ini merekomendasikan peningkatan kualitas konten, pemanfaatan influencer, serta optimalisasi strategi promosi berbasis media sosial untuk meningkatkan jangkauan dan keterlibatan pelanggan.
PENGARUH UMKM, INFRASTRUKTUR DIGITAL DAN INVESTASI SWASTA TERHADAP PERTUMBUHAN EKONOMI DI KOTA PADANG Ice suci sri rahayu; Sherlly Rahmadani Rendhia Sukma; Febby Irfayunita; Zulvaruri Sintia Putri; Rika Widianita
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 13 No 2 (2026)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v13i2.23648

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Usaha Mikro, Kecil, dan Menengah (UMKM), infrastruktur digital, dan investasi swasta terhadap pertumbuhan ekonomi di Kota Padang. Pertumbuhan ekonomi merupakan indikator penting dalam menilai keberhasilan pembangunan daerah yang dipengaruhi oleh berbagai faktor ekonomi, termasuk perkembangan UMKM, digitalisasi ekonomi, dan investasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan berupa data sekunder time series periode 2014–2024 yang diperoleh dari Badan Pusat Statistik, Pemerintah Kota Padang, dan instansi terkait lainnya. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa UMKM berpengaruh positif terhadap pertumbuhan ekonomi Kota Padang. Peningkatan jumlah UMKM dan omzet usaha memberikan kontribusi terhadap peningkatan aktivitas ekonomi dan penyerapan tenaga kerja. Infrastruktur digital juga berpengaruh positif terhadap pertumbuhan ekonomi karena mampu meningkatkan efisiensi usaha, memperluas akses pasar, dan mendukung transformasi ekonomi digital. Selain itu, investasi swasta berpengaruh positif terhadap pertumbuhan ekonomi melalui peningkatan kapasitas produksi dan pembangunan sektor ekonomi daerah. Secara simultan, UMKM, infrastruktur digital, dan investasi swasta memiliki pengaruh signifikan terhadap pertumbuhan ekonomi Kota Padang. Penelitian ini menyimpulkan bahwa penguatan sektor UMKM, pembangunan infrastruktur digital, dan peningkatan investasi swasta merupakan faktor penting dalam mendorong pertumbuhan ekonomi daerah secara berkelanjutan. Oleh karena itu, pemerintah daerah perlu meningkatkan dukungan terhadap digitalisasi UMKM, memperluas pembangunan infrastruktur teknologi informasi, serta menciptakan iklim investasi yang kondusif guna meningkatkan pertumbuhan ekonomi Kota Padang.
Strategi Peningkatan Kualitas Produk untuk Meningkatkan Jumlah Pelanggan dalam Studi Kasus Usaha Tahu Asri di Kec. Bonjol Kab. Pasaman Mutia, Intan; Widianita, Rika
ARZUSIN Vol 6 No 2 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9661

Abstract

Product quality in the tofu industry has been a concern in various studies, but research that specifically discusses strategies for improving product quality in traditional tofu businesses in relation to increasing the number of customers remains limited. This study aims to analyze product quality improvement strategies in increasing the number of customers at Usaha Tahu Asri in Bonjol Subdistrict, Pasaman Regency. This study employed a qualitative approach with a case study design, involving informants consisting of the business owner, workers, and consumers selected through purposive sampling. Data were collected through in-depth interviews, direct observation, and documentation, and were then analyzed using qualitative data analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results showed that product quality was not yet consistent, which was influenced by the use of non-standardized raw materials, production processes that were still manual without standard operating procedures, and quality control that was not yet systematic. In addition, limited product innovation and the low skill level of workers also affected product quality and the number of customers. These findings contribute to the development of studies on product quality and strategic management in the context of micro-enterprises based on traditional production, as well as broadening understanding of the importance of product quality in increasing the number of customers. The conclusion of this study affirms the importance of standardizing raw materials, production processes, quality control, and improving workers’ skills to enhance product quality and support business sustainability. The implications of this study include a theoretical contribution to the development of the MSME literature as well as practical implications for business actors in improving competitiveness.
Analisis Penetapan Harga Beras dan Minyak Goreng oleh Pemerintah Berdasarkan Pemikiran Ibnu Khaldun Sukma, Abelia; Widianita, Rika
ARZUSIN Vol 6 No 3 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9683

Abstract

This research problem arises from the importance of understanding Ibn Khaldun’s thought on price and its relevance to the current price-setting policies of the Indonesian government. This study aims to analyze the conformity of government pricing policies with Ibn Khaldun’s thought and to identify their impact on economic stability and public welfare. This study employed a qualitative method with a library research approach. The data used were secondary data derived from books, journals, scientific articles, research reports, and relevant classical literature. Data collection was carried out through the stages of topic identification, searching, selection, reading, and literature analysis, while data analysis was conducted using thematic analysis and content analysis to interpret the data systematically. The results show that the Indonesian government’s pricing policy is indirect and corrective in nature, so that it does not eliminate the market mechanism. This policy is in line with Ibn Khaldun’s thought, which emphasizes the importance of the state’s role in maintaining economic balance, protecting society, and creating justice without restricting the freedom of economic activity. These findings affirm that government intervention in price-setting can be understood as an effort to maintain economic stability and public welfare while remaining within the framework of economic justice.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Kenagarian Sarilamak Kecamatan Harau Kabupaten Lima Puluh Kota Tahun 2022 -2023 Putri, Shelby Yuliarni; Widianita, Rika
ARZUSIN Vol 6 No 3 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9685

Abstract

The management of Village Fund Allocation (ADD) requires the adequate implementation of accountability, but at the nagari level, problems are still found in the form of discrepancies in budget realization, increasing SILPA, and low Village Own-Source Revenue (PAD). This study aims to analyze the implementation of accountability in the management of ADD in Nagari Sarilamak based on five indicators of village financial management, namely planning, implementation, administration, reporting, and accountability, as well as to identify the constraints in its implementation. This study employed a descriptive qualitative approach with data collection techniques through interviews, observation, documentation, and literature study. The research informants consisted of the wali nagari, nagari officials, and the community. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results showed that the principle of accountability had been implemented, but not yet optimally. At the planning stage, the process had been carried out through tiered deliberation, although two-way communication was still limited. At the implementation stage, activities had involved the community, but often experienced delays that affected the emergence of SILPA. At the administration stage, management had utilized the SISKEUDES application, but was still constrained by network problems and low PAD. Meanwhile, reporting and accountability had been carried out in accordance with the provisions, but were often hindered by regulatory changes. These findings indicate that the management of ADD in Nagari Sarilamak has reflected transparency and participation, but still requires improved efficiency, strengthened PAD, and better communication and public oversight so that accountability in village financial management can be implemented more optimally.
Analisis Strategi Pengembangan Usaha Syariah Batu Bata dalam Meningkatkan Pendapatan (Studi Kasus Usaha Batu Bata Milik Bapak Ajmalul Amri di Korong Palak Atok Kecamatan Lubuk Alung Kabupaten Padang Pariaman) Adawiyah, Rabiatul; Widianita, Rika
ARZUSIN Vol 6 No 3 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9763

Abstract

The development of micro, small, and medium enterprises (MSMEs), particularly in the brick production sector, has become a focus in various previous studies. However, research that specifically discusses sharia-based business development strategies using a SWOT analysis approach in brick-making businesses at the local level remains limited. This study aims to analyze sharia business development strategies in increasing income in the brick-making business owned by Ajmalul Amri in Korong Palak Atok, Lubuk Alung Subdistrict, Padang Pariaman Regency. This study employed a qualitative approach with a case study design. The main and supporting informants were selected through the purposive sampling technique. Data were collected through in-depth interviews, observation, and documentation and were then analyzed using qualitative descriptive techniques with a SWOT approach (Strengths, Weaknesses, Opportunities, Threats). The results show that the business is in a defensive strategy position, with weak internal conditions indicated by limited capital, simple production technology, and dependence on weather factors that cause fluctuations in production and income. On the other hand, market opportunities remain open, but the business faces the threat of high competition. These findings contribute to the development of studies on strategic management and Islamic economics in the context of traditional-based microenterprises and broaden understanding of the importance of integrating internal and external analysis in formulating business strategies. The conclusion of the study emphasizes that strengthening the internal factors of the business is the main strategy for increasing business sustainability and income. The practical implication is that business actors and stakeholders need to strengthen access to capital, production efficiency, and adaptive business management to support the development of sharia-based microenterprises.
Co-Authors Afriyani, Yuli Aisyah Aisyah Andis Febrian Andis Febrian Anggraini, Dewi Manda Anisah, Ariyun Annisa Hamid Asyari Asyari Asyari, Asyari Beni Saputra Beni Saputra Derizal Derizal Devy, Tartila Difa Audina Efendi, Mesty Asyura Faisal Hidayat Faradila, Natasya Fauzi Fauzi Febby Irfayunita Febiola, Putri Febrian, Andis Febrina, Reni Fitra Ananda, Ilham Gina Havieza Elmizan Habibatur Ridhah Hafizah Halim Halim, Halim Hidayatullah, Abdul Karim Hidayatullah, Chindy Hikman, Muhammad Husnil Qatimah Husnil Qatimah Ice suci sri rahayu Iiz Izmuddin Junia, Sinta Khadijah Nurani Khadijah Nurani Khadijah Nurani Laila, Yulia Mega Ilhamiwati Miftahurrahmah Mutia, Intan Nadia Oktaviani Nency Ayu Wandira Novera Martilova Nur Azizah Pasaribu, Riyan Listianto Putri, Riche Hendriko Putri, Shelby Yuliarni Putri, Videraissya Putri, Zulvaruri Sintia Rabiatul Adawiyah Rahmadani, Novia Rahman, Ali Rahman, Muthia Rahmanda Suci, Nesha Rahmatul Hayana Rahmatul Wahid Ranti Komala Dewi Revo Fernando Ridhah, Habiba Tur Ridhah, Habibatur Riesa, Rafidola Mareta Sanya, Sanya Shalihah, Maratus Sherlly Rahmadani Rendhia Sukma Simatupang, Yulia Asarah Sindi Saputri Sindi Saputri Sukma, Abelia Syafitri, Widya Syaiful Rahman Syaiful Rahman Vinora, Atria Wahyuni, Irna Yeni, Putri Halida Yoga Ardiansyah Zengga Zengga Zuhriya Ulfah Zulhelmi, Zulhelmi Zulmadian, Siska Zulvaruri Sintia Putri