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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Riset Akuntansi Terpadu Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Pengembangan Wiraswasta ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Manajemen Kewirausahaan Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan PINISI Discretion Review Cakrawala Repositori Imwi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Economic Development Analysis Journal Nomico

Suyanto Suyanto

Universitas IPWIJA

Author-ID : 1132262

Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Analisis Likuiditas, Solvabilitas, Kebijakan Deviden, dan Inflasi dengan Profitabilitas Sebagai Variabel Intervening Terhadap Price To Book Value (Studi Kasus pada Perusahaan Asuransi yang Tercatat di Bursa Efek Indonesia Periode 2016-2021) Jesica Virdayanti; Suyanto Suyanto; Novita Manda Sari Tanjung
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.690

The reason for investors to invest in companies is because the company has good performance and low risk, with the good performance is expected to increase the wealth of investors. This can be done by applying various alternative ways of assessing whether the company, especially the selected insurance company, is a company that will provide benefits in the future through fundamental analysis, technical analysis, investment appraisal, or company performance. Liquidity, Solvency, Dividend Policy, Profitability, and Inflation are one of the investment assessments used to invest in the company. This study aims to determine the effect of liquidity, solvency, dividend policy, profitability, and inflation on firm value in the insurance sector listed on the Indonesia Stock Exchange from 2016-2021. The population in this study is an insurance sector company listed on the Indonesia Stock Exchange (IDX) during the 2016-2021 observation period. The sample selection uses documentation data techniques (desk research). The number of samples obtained from 9 companies. This study uses secondary data obtained from the company's financial statements obtained through the IDX's official website www.idx.co.id which was analyzed by descriptive statistical methods with analytical methods: SEM - Partial Least Square (PLS) with a t statistic of 1.65 and p values 0.10 with a significance level of 10%. The results show that liquidity has a significant effect on profitability, liquidity has a significant effect on the price to book value, solvency has a significant effect on profitability, solvency does not affect the price to book value, dividend policy has no effect on profitability, dividend policy has no effect on the price to book value. , inflation does not affect profitability, inflation has no effect on the price to book value, profitability has no effect on the price to book value, liquidity does not affect the price to book value through profitability, solvency does not affect firm value through profitability, dividend policy does not affect the price to book value. book value through profitability, inflation does not affect the price to book value through profitability.

Struktur Modal dan Determinasi Keputusan Hedging pada Perusahaan Automotive and Allied Products Meza Rahmadini; Dwi Prastowo Darminto; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This study aims to determine the factors that influence hedging decisions with capital structure as a moderating variable in Manufacturing Companies engaged in the Automotive and Allied Product sector which are listed on the Indonesia Stock Exchange. The period used is 2014 - 2018. The design of this research is quantitative research using secondary data. The sample used in this study amounted to 40 companies. The sampling technique was determined using the purposive sampling method. The analytical method used in this study is the Logistic Regression Method using the Eviews10 program. Based on the results of the study, it shows that the Financial Distress and Liquidity variables influence the Hedging Decision while the Growth Opportunity does not affect the Hedging Decision. The results also showed that the Capital Structure as a moderating variable had no effect on the relationship between Financial Distress on Hedging Decisions but influenced the relationship between Growth Opportunity on Hedging Decisions and the relationship between Liquidity on Hedging Decisions. ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan hedging dengan struktur modal sebagai variabel moderasi pada Perusahaan Manufaktur yang bergerak pada sektor Automotive and Allied Product yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan adalah tahun 2014 – 2018. Desain penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Sampel yang digunakan dalam penelitian ini berjumlah 40 perusahaan. Teknik pengambilan sampel ditentukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah Metode Regresi Logistik dengan menggunakan program Eviews10. Berdasarkan hasil penelitian, menunjukkan bahwa variabel Financial Distress dan Liquidity berpengaruh terhadap Keputusan Hedging sedangkan Growth Opportunity tidak berpengaruh terhadap Keputusan Hedging. Hasil penelitian juga menunjukkan bahwa Struktur Modal sebagai variable moderasi tidak berpengaruh terhadap hubungan antara Financial Distress terhadap Keputusan Hedging namun berpengaruh terhadap hubungan antara Growth Opportunity terhadap Keputusan Hedging dan hubungan antara Liquidity terhadap Keputusan Hedging. JEL Classification: M40, L25

Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi Artika Wulan Agustin; Darmansyah Darmansyah; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues. ABSTRAK Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak. JEL Classification: H21, H25

Inclusion of Interest Rate Risk in Credit Risk on Bank Performance: Evidence in Indonesia Julia Safitri; Suyanto Suyanto; Maximus Leonardo Taolin; Sri Lestari Prasilowati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This study aims to empirically examine the effect of liquidity on bank performance through the inclusion of interest rate risk on credit risk (INRISK) as a mediator. Where the inclusion of interest rate risk in credit risk (INRISK) is a novel concept developed from the synthesis of monetary theory, financial intermediation theory and liquidity theory, as an attempt to mediate the research gap between the effect of liquidity on bank performance. This study uses panel data with 30 companies as samples and uses the study period from 2010 to 2018, resulting in 270 observational data. All samples are banking companies listed on the IDX. The analytical tool used in this study was PLS-Sem with the WarpPLS 5.0 application. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas terhadap kinerja bank melalui dimasukkannya risiko suku bunga pada risiko kredit (INRISK) sebagai mediator. Dimana dimasukkannya risiko suku bunga dalam risiko kredit (INRISK) adalah konsep baru yang dikembangkan dari sintesis teori moneter, teori intermediasi keuangan dan teori likuiditas, sebagai upaya untuk menengahi kesenjangan penelitian antara pengaruh likuiditas terhadap kinerja bank. Penelitian ini menggunakan data panel dengan 30 perusahaan sebagai sampel dan menggunakan periode penelitian dari 2010 hingga 2018, menghasilkan 270 data observasi. Semua sampel adalah perusahaan perbankan yang terdaftar di BEI. Alat analisis yang digunakan dalam penelitian ini adalah PLS-Sem dengan aplikasi WarpPLS 5.0. JEL Classification: L10, G32

Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Rahayu Eka Prasatya; JMV Mulyadi; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi Yudi Wahyudin; Suratno Suratno; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting. ABSTRAK Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting. Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. JEL Classification : M41, G32

Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching Slamet Riyanto; Syahril Djaddang; Suyanto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 2 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.02.20

ABSTRACT This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during 2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel.

The effect of company size, funding decisions, and investment decisions on company value with dividend policy as moderating variables Dina Indah Pertiwi; Suyanto Suyanto; Sri Lestari Prasilowati
KINERJA Vol 20, No 1 (2023): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i1.12408

The purpose of this study was to examine the effect of company size, funding decisions, and investment decisions on company value with dividend policy as a moderating variable in companies listed on the Jakarta Islamic Index 30 (JII30) 2015-2021.The population used in this study are companies listed on the Indonesia Stock Exchange and included in the Jakarta Islamic Index 30, with an observation period from 2015 - 2021. The sample used in this study was 8 companies using the purposive sampling method.The data processing method used in this study is a causality test with regression analysis and moderated regression analysis using SPSS version 24. The independent variables in this study are company size based on LN Total Assets (X1), funding policy based on Debt to Equity Ratio (X2), and investment decisions based on Price Earning Ratio (X3). The moderating variable in this study is dividend policy (Z). The dependent variable in this study is the company value (Y). The results of this study indicate that company size has a significant negative effect on company value, funding decisions have a significant positive effect on company value, investment decisions have a significant positive effect on company value, and dividend policy does not strengthen the relationship between company size and company value. Dividend policy strengthens the relationship between decisions funding and corporate value. company value and dividend policy do not strengthen the relationship between investment decisions and company value.

Analysis of factors for increasing e-commerce adoption with intervening attitude variables for JABOTABEK MSMEs Idhi Heru Supriyadi; Sri Lestari Prasilowati; Suyanto Suyanto
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

This study aims to analyze the effect of time-saving, cost-effective, security assurance, easy to use, product quality (compatibility) on e-commerce adoption with attitude as a mediation between ease of use and product quality (compatibility) with e-commerce adoption in MSMEs in the region. Jakarta, Bogor, Tangerang, Bekasi. The population in this study is the owners of MSMEs engaged in the food business in the areas of Jakarta, Bogor, Tangerang, Bekasi. Number of samples was taken based on Hair et al (2019) so that 140 respondents were obtained. The data processing method used in this study is a descriptive quantitative research with a causal approach. Data analysis using Structural Equation Model (SEM) with Smart PLS (Partial Least Square) 3.0. The independent variables in this study is time-saving (X1), cost-effective (X2), security assurance (X3), easy to use (X4), and product quality (compatibility) (X5). The moderating variable in this study is attitude (Z). The dependent variable in this study is e-commerce adoption (Y). The results showed that there was a positive and significant effect of saving time, saving costs, guaranteeing security, easy to use, product quality (compatibility) on e-commerce adoption. Variables easy to use and product quality (compatibility) have a significant positive effect on attitude. Attitude variable has a significant positive effect on e-commerce adoption.

Pengaruh Profitabilitas, Ukuran Perusahaan, Komisaris Independen, Kepemilikan Institusional Dan Leverage Terhadap Tarif Pajak Efektif : Pra Dan Selama Pandemi Covid 19 Prabawa Khusna Manzoni; Suyanto Suyanto; Nurmala Nurmala
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian bertujuan untuk mengkaji pengaruh lima variabel independen, dimana variabel independennya adalah profitabilitas, ukuran perusahaan, komisaris indpenden, kepemilikan institusional dan leverage terhadap variabel dependen tarif pajak efektif : pra dan selama pandemi covid 19. Sampel penelitian pada perusahaan sektor konstruksi terdaftar di BEI periode 2016-2021. Selama penelitian telah terjadi pandemi Covid 19 yang telah mempengaruhi sosial ekonomi. Metode pengambilan data dengan metode purposive sampling. Metode analisis dengan bantuan program Smart PLS. Hasil penelitian membuktikan pada pra covid 19 bahwa profitabiltas, ukuran perusahaan, komisioner independen berpengaruh secara signifikan terhadap tarif pajak efektif, sedangkan kepemilikan institusi dan leveerage tidak berpenarguh. Selama pandemi covid 19 yakni profitabilitas dan leverage berpengaruh secara signifikan terhadap tarif pajak efektif , di lain pihak ukuran perusahaan, komisoner independen dan kepemilikan institusi tidak mempunyai pengaruh kepada tarif pajak efektif.

Co-Authors ., Soeratno Adi Wiratno, Adi Angga Prasetia Anwar Effendi Artika Wulan Agustin Ashady Hanafie Benny Marciano Benny Marciano Benny Marcino Beti Renitawati Cusyana, Silvi Reni DARMANSYAH . Darminto, Dwi Prastowo Dina Indah Pertiwi Djaddang, Syahril Duryana Duryana Dwi Prastowo D Effendhi, Erfin Eko Budi Satoto Eko Riyanto Emi Rahmawati Ernia Yusnita Erwin Permana Eva Aryanti Fatmi Yumantini Oktikasari H. Suratno, H. Suratno Harimurti Wulandjani Harimurti Wulandjani Hendi Prihanto Hetrina Hetrina Hikmawati, Ningsih Idhi Heru Supriyadi Iis Wahyuni Ika Ramadhani Indri Astuti INDRI ASTUTI Jeni Andriani Jesica Virdayanti Jesica Virdayanti JMV Mulyadi Julia Safitri Kurniawan, Aris Hidayat M. ARDIANSYAH SYAM Maria Gayatri Masno Marjohan Maximus Leonardo Taolin Meza Rahmadini Mohamad Ibnussoim Mohamad Ismail Chandra Najla Fadhilah Zahra Novita Manda Sari Tanjung Novita Manda Sari Tanjung Nurmala Ahmar Nurmala Nurmala Pitoyo, Bayu Seno Prabawa Khusna Manzoni Rachmawati, Diana Widhi Rahayu Eka Prasatya Rezy Reno Bulan Mulyadi Samsul Hadi shinta, Pradisa Sigit Nur Dianto Silverius Y. Soeharso Siti Aminah Slamet Riyanto Sri Lestari Prasilowati Supardi, Herman Suratno Suratno Susianto, Tri Endar Tiolina Evi Tiolina Evi Tri Widyastuti Tri Widyastuti Widarto Rachbini Willyan Bagus Alamsjah Yudi Wahyudin Zaharuddin Zakiyudin, Muhammad Ali Zohrah, Arifahtun

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