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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen Dan Akuntansi Medan Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) Blantika : Multidisciplinary Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
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Fraud Prevention Strategy at PT. PLN (Persero) Lhokseumawe Customer Service Unit Yandri Doni; Rahima Br Purba
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10721

Abstract

This research describes the implementation of fraud prevention strategies through internal control at PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit, with a focus on anti-bribery management system programs. The methods used include Gap Analysis to measure readiness to implement an anti-bribery management system as well as SWOT analysis combined with Strategic Factor Analysis to formulate implementation strategies in the short, medium and long term. The research results show that although PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit is ready to implement an anti-bribery management system, there is still a need for further development. Some of the main findings are that not all employees have received training regarding the anti-bribery management system and there has been no risk assessment of bribery. To overcome this, the research recommends several implementation strategies, namely Anti-Bribery Management System Training, Anti-Gratification Socialization, Bribery Risk Assessment, Activity Budgeting and Policy/Guideline Making. This strategy is expected to help PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit in strengthening good governance and reducing the risk of fraud through implementing an effective and sustainable anti-bribery management system
Pengaruh Etika Bisnis, Corporate Social Responsibility (Csr), Terhadap Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2019 - 2023 Hafni, Naina Yulia; Purba, Rahima Br
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8996

Abstract

This study was conducted to analyze the influence of Business Ethics, Corporate Social Responsibility (CSR) on Financial Performance. The location of this study is a Consumer Goods Manufacturing Company listed on the Indonesia Stock Exchange. This type of research is Associative research with a quantitative approach. Until this study, there were 27 companies with a time period of 5 years, namely 2019 to 2023, resulting in 135 financial reports. The method used is panel data regression analysis with the help of IBM SPSS Statistics 23 software. The results of this study indicate that partially Business Ethics has no effect on Return On Asset, Corporate Social Responsibility partially has a positive effect on Return On Asset. While simultaneously all variables of Business Ethics and Corporate Social Responsibility, simultaneously affect Return On Asset. The contribution of the influence of the variables is 7.6%. Kata kunci : Return On Asset, Etika Bisnis, Corporate Social Responbility
Pengaruh Current Ratio, Return On Asset, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Subsektor Makanan Dan Minuman Febriyanti, Nabila; Kamaruddin, Raselda; Putri, Arie Pratania; Purba, Rahima Br
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Assets, Earning Per Share, dan Debt to Equity Ratio terhadap harga saham pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Data diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa variabel Current Ratio, Return on Assets, dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap harga saham, sedangkan Earning Per Share berpengaruh negatif terhadap harga saham. Temuan ini mengindikasikan bahwa kinerja keuangan perusahaan, khususnya likuiditas, profitabilitas, dan penghasilan per saham, merupakan faktor penting yang memengaruhi harga saham, sementara tingkat utang relatif terhadap modal cenderung menurunkan nilai saham. Penelitian ini diharapkan memberikan masukan bagi investor dan manajemen perusahaan dalam pengambilan keputusan investasi dan strategi keuangan.
Literature Review: Forensic Audit and the Financial Scandal of PT. Garuda Indonesia Tbk Rahima Purba; Ahmad Braja Wahyu; Isbet Yani; Intan Fazri Hairani; Hotman Ds; Namira Azani; Riza Milianda Kasa
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.69

Abstract

This study examines a fraud case at PT Garuda Indonesia Tbk that focuses on financial statement manipulation, with a qualitative approach through case studies and financial statement analysis. The results of the study indicate that the deliberate and misleading presentation of financial information has harmed stakeholders and reflects a serious violation of corporate governance integrity. Based on Indonesian law and ACFE standards, this case is classified as financial fraud. The analysis was conducted using a forensic accounting theory framework to identify fraud patterns and assess their impact on organizational sustainability. These findings emphasize the importance of financial reporting ethics and the strategic role of auditors in detecting and preventing fraud. This study is expected to contribute to the development of fraud mitigation strategies in companies.
The Influence of Educational Background, Length of Business and Business Size on the Quality of Financial Reports of MSMEs in Medan Petisah District Wiwik Apriani; Dwi Saraswati; Rahima Br Purba
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10516

Abstract

This study aims to examine the influence of educational background, business duration, and business size on the quality of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Medan Petisah District. The research employs an associative design with a quantitative approach. The study population consists of 30 MSMEs, all of which were included as samples using a saturated sampling technique. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using multiple linear regression with the aid of the SPSS program. The findings reveal that educational background and business duration do not have a significant effect on the quality of financial reports, while business size has a significant but negative influence. Taken together, these three variables significantly affect the quality of MSME financial reports. This suggests that improving the quality of MSME financial reporting requires a balance of knowledge, experience, and sufficient operational capacity.
Profitability Ratio Analysis to Measure the Financial Performance of PT. Fajar Benua Indopack Medan Branch During and After the COVID- 19 Pandemic Tengku Narasiya Adiza; Rahima Br Purba; Noviani Noviani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10968

Abstract

This study analyzed profitability ratios as indicators of the financial performance of PT. Fajar Benua Indopack Medan Branch during and after the COVID‑19 pandemic. The method used was a descriptive-analytical quantitative approach with a longitudinal case study covering the period 2020–2024. The variables analyzed included Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results showed a significant decline in all three ratios during the pandemic due to operational disruptions, market demand fluctuations, and increased costs; however, the post-pandemic period indicated gradual recovery. These findings highlighted the importance of asset and capital management, as well as adaptive operational strategies to face external pressures. The profitability ratio analysis provided a comprehensive overview of operational efficiency, crisis response, and the company’s readiness during the recovery phase. This study provided a basis for management to plan strategically, make data-driven decisions, and improve sustainable profitability in the future.
ANALISIS ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT DENGAN PENGUNGKAPAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMENT DI BEI PERIODE 2015–2019 Sofiyanti Gulo; Rahima Purba; Wan Fachruddin
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 1 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No1.pp60-70

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris apakah audit quality, audit tenure, profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern Penelitian ini dilakukan pada perusahaan manufaktur subsektor Tekstil dan Garment yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistic regresi logistik dengan menggunakan program aplikasi SPSS (Statistical Package for Social Sciences. Data sampel yang digunakan 12 perusahaan. Hasil dari penelitian ini menunjukkan bahwa secara parsial Audit quality, dan audit tenure tidak berpengaruh terhadap opini audit dengan pengungkapan going concern pada Manufaktur SubSektor Tekstil dan Garment di BEI Periode 2015 – 2019. Sementara variabel profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern. Secara simultan Audit quality, audit tenure dan profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern pada perusahaan manufaktur sub Sektor Tekstil dan Garment yang terdaftar di BEI Periode 2015 – 2019.
THE EFFECT OF FRAUD ACCOUNTING AND MONEY TRACING ON THE EFFECTIVENESS OF MONEY LAUNDERING CRIME DISCLOSURE FROM AN ACCOUNTING PERSPECTIVE IN INDONESIA, WITH FORENSIC AUDIT COMPLIANCE AS A MODERATING VARIABLE Ahmad Braja Wahyu; M.Irsan Nasution; Rahima Br Purba
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to analyze the influence of fraud accounting and money tracing on the effectiveness of Money Laundering (ML) disclosure in Indonesia, with forensic audit compliance as a moderating variable. The primary background is the phenomenon of investigative inertia, where large volumes of transaction data are not yet optimally converted into financial evidence with evidentiary value. Using a mixed-methods approach dominated by an associative-explanatory quantitative method, this research examines causal relationships among a professional population of investigators, forensic auditors, and prosecutors in Medan City through purposive sampling. Data analysis is conducted using multiple linear regression and Moderated Regression Analysis (MRA). This study positions the quality of forensic financial evidence as the primary proxy for the effectiveness of ML disclosure. Results are expected to show that the systematic application of fraud accounting and money tracing techniques significantly improves the quality of financial evidence. Furthermore, compliance with forensic audit standards is predicted to strengthen this relationship in supporting legal proof processes. This research provides a theoretical contribution to investigative accounting literature and practical benefits for law enforcement in strengthening the construction of financial crime evidence.
Profitabilitas, Likuiditas, Solvabilitas, dan Inflasi Terhadap Harga Saham Pada Perusahaan Pertambangan Subsektor Energi Sari Nanda Miranda Sihombing; Rusmala Tarigan; Arie Pratania Putri; Rahima Br. Purba
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.29948

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, solvabilitas, dan inflasi terhadap harga saham pada perusahaan pertambangan subsektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linier berganda, menganalisis data sekunder dari laporan keuangan tahunan perusahaan. Variabel yang dianalisis meliputi Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), dan inflasi.Originalitas: Penelitian ini mengisi celah akademis dengan mengkaji pengaruh faktor-faktor fundamental terhadap harga saham perusahaan pertambangan subsektor energi di Indonesia, yang jarang dibahas dalam literatur sebelumnya.Hasil Penelitian: ROE berpengaruh positif dan signifikan terhadap harga saham, sementara CR tidak berpengaruh. DER dan inflasi menunjukkan pengaruh negatif dan signifikan terhadap harga saham.Implikasi: Temuan ini memberikan wawasan bagi investor dan manajemen perusahaan dalam pengambilan keputusan investasi dan strategi keuangan, dengan penekanan pada pentingnya profitabilitas dan pengelolaan utang. Research Objective: This study aims to analyze the impact of profitability, liquidity, solvency, and inflation on stock prices of energy subsector mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period.Research Method: This study uses a quantitative approach with multiple linear regression, analyzing secondary data from the companies' annual financial statements. The variables analyzed include Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and inflation.Originality: This research fills an academic gap by examining the influence of fundamental factors on stock prices of energy subsector mining companies in Indonesia, a topic that has been rarely discussed in the existing literature.Research Findings: ROE has a positive and significant impact on stock prices, while CR shows no effect. DER and inflation have a negative and significant impact on stock prices.Implications: The findings provide valuable insights for investors and company management in making investment decisions and financial strategies, emphasizing the importance of profitability and debt management.
Faktor yang mempengaruhi Financial Distress pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia Brambir Kaur; Hana Brigit Tina br Sebayang; Arie Pratania Putri; Rahima br Purba
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.30263

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Ukuran Perusahaan terhadap kondisi Financial Distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024, sekaligus mengidentifikasi variabel yang memiliki pengaruh dominan.Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif verifikatif. Data berupa laporan keuangan tahunan (data sekunder) diperoleh dari situs resmi BEI. Sampel ditentukan dengan purposive sampling sebanyak 13 perusahaan (65 observasi). Analisis dilakukan menggunakan regresi linier berganda dengan bantuan SPSS untuk menguji pengaruh secara parsial dan simultan.Originalitas/Novelty: Kebaruan penelitian ini terletak pada penggunaan periode terbaru (2020–2024) yang mencakup masa krisis hingga pemulihan pasca pandemi COVID-19, serta pengintegrasian empat indikator keuangan utama dalam satu kerangka analisis yang disesuaikan dengan karakteristik sektor tekstil dan garmen sektor yang sangat sensitif terhadap penurunan ekspor dan guncangan ekonomi. Penelitian ini memberikan bukti empiris baru yang belum banyak dikaji secara mendalam pada konteks industri ini pasca tahun 2020.Hasil Penelitian: Hasil penelitian menunjukkan bahwa Likuiditas, Solvabilitas, Profitabilitas, dan Ukuran Perusahaan memiliki pengaruh signifikan terhadap kondisi Financial Distress, baik secara parsial maupun simultan. Secara Parsial, Likuiditas dan Profitabilitas berpengaruh negatif (semakin tinggi nilainya, semakin rendah resiko kesulitan keuangan), sedangkan Solvabilitas berpengaruh positif (semakin tinggi utang, semakin besar risiko Financial Distress). Ukuran Perusahaan berpengaruh negatif namun dengan tingkat signifikan lebih rendah. Variabel Profitabilitas terindentifikasi sebagai faktor yang paling dominan memengaruhi kondisi Financial Distress.Implikasi: Penelitian ini memberikan implikasi bagi investor dan manajemen perusahaan sebagai bahan pertimbangan dalam mengidentifikasi risiko Financial Distress serta dalam pengambilan keputusan strategis guna menjaga stabilitas dan kelangsungan usaha di tengah ketidakpastian ekonomi. Research Objectives: This study aims to examine the effect of Liquidity, Solvency, Profitability, and Firm Size on Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, while also identifying the most dominant influencing variabel.Research Method: This study employs a quantitative method with a descriptive verificative approach. The data used are secondary data in the form of annual financial statements obtained from the official Indonesia Stock Exchange (IDX) website. The sample was selected using purposive sampling, consisting of 13 companies (65 observations).  Data analysis was conducted using multiple linear regression with SPSS to test both partial and simultaneous effects.Originality/Novelty: The novelty of this study lies in the use of the latest period (2020–2024), covering the crisis period through economic recovery following the COVID-19 pandemic, as well as the integration of four key financial indicators within an analytical framework adapted to the characteristics of the textile and garment sector an industry highly sensitive to export decline and economic shocks. This study provides updated empirical evidence that has not been extensively explored in depth within this industrial context post 2020.Research Results: The results indicate that Liquidity, Solvency, Profitability, and Firm Size have a significant effect on Financial Distress, both partially and simultaneously. Partially, Liquidity and Profitability show a negative effect (higher values reduce the risk of financial distress), while Solvency shows a positive effect (higher debt levels increase the risk of Financial Distress). Firm Size has a negative effect but with a lower significance level. Profitability is identified as the most dominant factor influencing Financial Distress conditions.Implications: This study provides implications for investors and company management as a reference for identifying the risks of financial distress and for making strategic decisions to maintain business stability and sustainability amid economic uncertainty.
Co-Authors , Oktarini Khamilah Siregar Abdizil Ikhram Lubis Abdul Habib Sitompul Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Bagus Kuncoro Bella Ariboho Sihaloho Benny Pasaribu Brambir Kaur Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Mutianta Br. Ginting Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Dina Puspita Priadi Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Hana Brigit Tina br Sebayang Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Heriyati Chrisna Herlina A.N Nasution Hotman Ds Indah Leony Panjaitan Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Diaz Arasta M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Irza Aryasta Muhammad Luthfi Muhammad Rifandy Perwanto Nabila Febriyanti Namira Azani Naomi Br Lubis Noviani Noviani Nur Aziza Nur Aziza Nurlinda Orlando Damara Panggabean Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Raselda Kamaruddin Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rusmala Tarigan Sahnidar Sari Nanda Miranda Sihombing Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William William William Winda Ocviana Windy Ramadhani Wiwik Apriani Yandri Doni