Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

18.299

P-Index

This Author published in this journals

Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 145 Documents Claim Missing Document

Claim Missing Document

Articles

11 12 13 14 15

Analisis Pengaruh Tata Kelola Perusahaan Terhadap Efisiensi Investasi Pada Perusahaan Sektor Perbankan Terdaftar BEI Azzahra, Salsabila; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9821

This study aims to analyze the effect of corporate governance on investment efficiency in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Corporate governance in this study is proxied through five variables adapted from the 2017 ASEAN Corporate Governance Scorecard (ACGS): shareholder rights, fair treatment of shareholders, stakeholder roles, disclosure and transparency, and board responsibilities. This study uses a quantitative approach with secondary data obtained from company annual reports. Data were analyzed using multiple regression analysis techniques with the help of SPSS. The results show that stakeholder roles have a significant effect on investment efficiency, while other variables have no statistically significant effect on investment efficiency. These findings suggest that strong stakeholder involvement, including regulatory oversight, can improve capital allocation efficiency by reducing over-investment practices.

Analisis Pengaruh Nilai Perusahaan, Penghindaran Pajak, dan Profitabilitas Terhadap Peluang Investasi Astriani, Elsa Yolanda; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9825

This study aims to determine the effect of Firm Value, Tax Avoidance, and Profitability on Investment Opportunities. This study uses quantitative research. This study uses agency theory. This study uses Trading companies in the Retailing, Food and Staples Retailing subsector listed on the Indonesia Stock Exchange for the 2020-2023 period as research samples. Through a purposive sampling method, 11 companies were selected over the four-year study period, resulting in a total of 44 sample data. Data analysis uses multiple linear regression methods with Microsoft Excel and SPSS as supporting software for data analysis. The data used are secondary data derived from the company's annual report accessed through http://www.idx.co.id/ and the company's website. The results of this study indicate that Firm Value, Tax Avoidance, and Profitability have a positive and significant effect on Investment Opportunities. This indicates that good market perception and investor confidence are key factors in facilitating funding and realizing investment opportunities. Tax avoidance confirms that this practice triggers agency conflicts and creates risks that hinder company growth. High profits also influence investors' investment decisions. Therefore, these findings emphasize the importance of creating transparent long-term value and avoiding risky actions to maximize a company's investment opportunities.

Etika Profesi Akuntan dalam Menghadapi Disrupsi Teknologi dan Artificial Intelligence (AI) Perwiro, Erlangga Orlen; Kaltsum, Intana Mayadah; Wijaya, Marchella Kristy; Bagus Arshanjaya Bhuana; Ramadhan, Yanuar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4148

Transformasi digital telah mengubah secara mendasar praktik, peran, serta nilai-nilai profesi akuntan melalui penerapan Artificial Intelligence (AI) dalam berbagai proses akuntansi modern. Penelitian ini bertujuan untuk menganalisis implikasi etika penerapan AI terhadap peran, tanggung jawab, dan tata kelola moral profesi akuntan pada era digital. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pendekatan PRISMA terhadap 29 sumber ilmiah dan profesional yang relevan untuk memperoleh pemahaman komprehensif terkait perkembangan terbaru. Hasil penelitian mengidentifikasi empat temuan utama. Pertama, terjadi reposisi peran akuntan dari sekadar pelaksana teknis menjadi pengendali moral yang memastikan integritas sistem cerdas dalam pengambilan keputusan berbasis algoritma. Kedua, muncul fenomena responsibility gap ketika prinsip etika tradisional tidak mampu menjawab persoalan akuntabilitas atas keputusan AI yang bersifat otonom dan algoritmik. Ketiga, terdapat kebutuhan mendesak atas kerangka audit algoritmik seperti criterion audit dan algorithmic assurance framework sebagai instrumen untuk menjamin transparansi, keadilan, dan keandalan keluaran sistem AI dalam akuntansi. Keempat, penelitian menegaskan urgensi penyusunan AI Ethical Governance Framework sebagai fondasi tata kelola moral yang menyinergikan nilai etika, akuntabilitas, regulasi, dan pengawasan teknologi. Penelitian ini menyimpulkan bahwa etika profesi akuntan perlu berevolusi menuju paradigma techno-ethical governance, di mana kolaborasi manusia dan AI menjadi basis penguatan integritas profesi, akuntabilitas, serta kepercayaan publik dalam praktik akuntansi masa depan. Dengan demikian, adaptasi etika berbasis teknologi perlu diarusutamakan oleh akademisi, organisasi profesi, dan regulator untuk memastikan keberlanjutan moral profesi akuntan di tengah disrupsi digital.

Analisa Keuangan PT. Medikaloka Hermina Tbk : Evaluasi Kinerja Keuangan dan Perbandingan Dengan PT. Siloam Internasional Hospitals (SILO) Dewi Inggriyani; Alfiatur Rizki; Irma Nurfauzia; Yusni Sulastri; Nurhasanah Dewi; Yanuar Ramadhan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.7409

PT Medikaloka Hermina Tbk is one of the largest private hospital networks in Indonesia, continuously expanding to meet the challenges of the healthcare service industry. This study analyzes the company’s financial performance from 2022 to 2024, focusing on the statement of financial position, income statement, and cash flow statement. The main issue addressed is the high operational costs affecting financial efficiency and sustainability. The study aims to evaluate the company’s ability to generate profit, manage assets and liabilities, and maintain financial stability. The method employed involves financial statement analysis and performance comparison with its main competitor, Siloam Hospitals. The findings reveal a significant increase in revenue, reflecting successful expansion and enhanced service capacity. Despite rising operational costs and long-term liabilities, Hermina has maintained healthy profit margins and asset utilization efficiency. Compared to Siloam, Hermina demonstrates greater effectiveness in generating net income relative to revenue. In conclusion, PT Medikaloka Hermina Tbk is in a strong financial position, although debt management and operational efficiency must continue to improve to ensure long-term sustainability.

Analisis Dinamika Keuangan Rumah Sakit di Indonesia: Studi Komparatif RS Bunda dan RS Hermina Tahun 2022–2024 Rosita Indriani; Aulia Ayu Hartini; Suci Zahara; Putri Batenia; Siti Sahara; Yanuar Ramadhan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7525

This study aims to analyze and compare the financial performance of RS Bunda and RS Hermina, two major private hospitals in Indonesia that have been publicly listed on the Indonesia Stock Exchange, during the 2022–2024 period. A descriptive comparative quantitative approach was used through financial ratio analysis, trend analysis, common size analysis, and index analysis to assess operational efficiency, capital structure, and profitability. The data analyzed were audited annual financial statements. The findings show that RS Bunda had a higher liquidity level and conservative leverage management; however, its performance declined significantly, particularly in net income and asset utilization efficiency. On the other hand, RS Hermina consistently demonstrated superior performance in terms of profitability, operational efficiency, and asset growth, supported by an efficient, leverage based expansion strategy. These findings reflect managerial differences and provide valuable insights for the development of data driven and accountable financial policies in hospital management. This study is expected to serve as a reference for strategic decision making in Indonesia’s healthcare sector.

Analisis Perbandingan Kebangkrutan dengan Metode Altman Z-Score, Springate, dan Zmijewski Ukhti Apse Raviani; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7634

The research was conducted to find out how much potential the company's bankruptcy is during this pandemic. Bankruptcy prediction is done by using Altman Z-Score, Springate, and Zmijewski methods. The study used a different test, namely the Kruskal-Wallis H Test. The companies used in this study were the hotel, restaurant, and tourism sub-sector companies listed on the Indonesia Stock Exchange. The research sample uses 16 hotel, restaurant, and tourism sub-sector companiesilisted on the Indonesia Stock Exchange for the 2016-2020 periods. Sample selection using a purposive sampling technique. From the hypothesis test conducted, the results show that there are differences between the Altman Z-Score, Springate, and Zmijewski prediction methods in predicting bankruptcy. In this study, the Zmijewski method is the most accurate prediction model with an accuracy rate of 98% with the results of 2 companies experiencing bankruptcy. Next is the Altman ZScore method with an accuracy rate of 61% with the results of 8 companies experiencing bankruptcy and the Springateimethod withianiaccuracyirate of 30% with the results of 11 companies experiencing bankruptcy.

Pengaruh Overinvestment Modal Kerja, Underinvestment Modal Kerja Terhadap Kinerja Perusahaan Santoso Adi Susatyo; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7772

The main objective of this research is to dissect how different levels of Working Capital investment affect business results. The two separate studies that make up this research are the research of Overinvestment in Working Capital and the study of Underinvestment in Working Capital. Return On Assets (ROA), a measure that represents a measure based on how well a company performs. 11 companies involved in car production were part of this study. With 66 data points making up the sample. This research found that from 2018 to 2023, the financial performance of automotive manufacturing sector companies listed on the IDX was not affected by the amount of Working Capital invested, whether too much or too little. Company performance decreases when there is a lack of investment in Working Capital. In summary, the findings of this study add credence to the idea that controlling Overinvestment and Underinvestment of Working Capital is critical to a company's success and draw attention to risks that management must be aware of. To maximize profits, managers can utilize this study to optimize Working Capital for business prospects.

Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Sefrilia Sandra Komala; Fadillah Aditya Rahman; M Diarama Kurnia Putra; Sulistiawati Sulistiawati; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.

Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Winingtias Darmatika; Yanuar Ramadhan; Davina Arzeta; Wirdatul Isnaeni; Selviana Syukriati; Tiffany Caprina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8199

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.

Analisis Pengaruh Tata Kelola Perusahaan Terhadap Efisiensi Investasi Pada Perusahaan Sektor Perbankan Terdaftar BEI Salsabila Azzahra; Yanuar Ramadhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9821

Co-Authors A.F., Safiani A.S., Barlia Abadi, Ferryal Achmad Chusanudin Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Afiffah, Junita Nur Agnes Fiyonita Hatuopar Agnes Marcelina Ahmad, Ardian Ainaya Nurulin Nafaril Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Andika, Dade Andika, Dede Apriliani, Syella Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Arihta Hosiana, Felicia Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritha, Teresia Sri Aritonang, Ramona Ariza, Dani Arnanda, Rifky Arya Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Audy Laura Gladisya Aulia Ayu Hartini Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budiani, Selsa Mahfuza Bunga Ayu Anggia Caecilia Austin Flacia T Cahayani, Wike Astrid Camelia, Madya Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Daniel Daniel Satrio Prakoso Danuri, Heri Danut, Yohana Darmatika, Winingtias Daulay, Agung P. Davina Arzeta Devi Ramadhaningsih Devis Pranata Indra Dewi Inggriyani Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Diva Syabila, Artana Djumiyati, Dewi Duta Liana Dwi Anggraeni Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Ediansyah Ediansyah Effendi Tjahjadi Eko Wahyu Irvan Saputro Elisabet Anandaputri Elmi Yanti Elsa Yolanda Astriani Endang Ruswanti Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawati Ernawati Erry Yudhya Mulyani Erry Yudhya Mulyani Erwan Baharudin Fadillah Aditya Rahman Fahri Hananto Yasin Fajar, Estika Triwidya Fajri , Fuad Faqieh Akbar, Muhamnad Farhan Al Farid Faula Fardhotin R Fauzan, Alfian Kurnia Fauzi, Alamin Felicia Arihta Hosiana Felicia Nathania Felix Gunawan Fernandez, Azizah Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fresly Hutapea Fuad Fajri Gamila, Aulia Bilqis Gatot Apriantoro Gaus, Muh Gilang Surya Pratama Giovany, Kenny Gunawan, Wawan Iwan Gunawan, Yakub Gustina Wulandari Hana Angelina Harahap, Hanna Meyrani Hariyantob, Bryan Michael Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Heryanto Candra Hilda Amalia Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Idrus Jus’at Ika Ismiyar Indah Permatasari, Lydia Indradewa, Rhian Inviolata Dua Sareng Ira Aprilia Irdan Irianto, Hengky Prabowo Irma Nurfauzia Irvan Rizky Septian Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Joko Isworo Josephin Cornellius Junita Nur Afiffah Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Karimah, Intan Devi Karnando, Joni Kemas Dedy Kusdianto Kevin Diaz Suith Khayah, Bintaya Zahriati Kornelia Serafina Kresencia Yolanda Andreas Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Langgeng Harum Islami Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency Lydia Indah Permatasari M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho, M. Natsir M. Reza Hilmy Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Maria IZA Martin, Boyke Martina Gultom Mawarda, Mei Iftita Mayshandi, Justin Melia Cahyanti, Ichtiar Metyasari, Dewi Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Ilham Kamal Muhammad Natsir Nugroho Muhammad Rizaldy Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nabila, Salwa Nadia, Ananta Arta Nadira Ardelia Putri Najwan Fauzi Haris Natsir Nugroho, Muhammad Nazruddin Safaat H Nazwa Hana Faradila Nelcie Mussa Nisrina Zulfa Khairani Nofierni, Nofierni Novita Rini Kumalasari Noviyanti ALAWIYAH Nur Haristi, Alifia Nurhaliza, Novia Dewi Siti Nurhasanah Dewi Nusa Bangsa, Ikrar Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Perwiro, Erlangga Orlen Pribadi D, Yanuar Pricilla, Olivia Purwantoro, Aletha Kevina Putri Pusvita, Ratna Putra, Jusintri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mulia Rachmiaty Putri, Mutiara Ramadhona Qamar, Syam Sawal Rahmadiani, Ulfa Siti Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ratna Dewi SARI RATNA INDRAWATI Rehan Canta Yuda Restuningsih, Cita Ridanti, Shalma Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Rizki, Misce Lina Robby Benny Aryando Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja S. Wolker Sihalolo Sabrina , Salya Widya Sabrina Najwa Octavia Saepul Ridwan Safitri, Balqis Yuliani Salsabila Azzahra Samuel, Binsar Sandrawati, Agnes Sandy Sandy Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Saptari, Dhany Saputra Saputra Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sekar Setyoningrum Sella Oktavia Selviana Syukriati Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Silvi Indah Julianingsih Sinaga, Emma Siswanti Sulim, Dewi Siti Sahara Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suci Zahara Sudiyono Sudiyono Suhendro Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Suwongso, Imanuel Swandana, Yanuar Ajie Syalsha Aisya Fasha Syam S. Qamar Syukriati, Selviana Talaohu, Alma P. Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teguh Susetiawan Teresia Sri Aritha Tiffany Caprina Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Viky Yulianti Wahono, Agung Tri Wahyu Diana Wahyuni Dian Purwati Widiawati, Lenny Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Marchella Kristy Wijaya, Silvie Adistiana Wijaya, Suryanto Winingtias Darmatika Winta Hendrawati Bu’ulolo Wirdatul Isnaeni Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudha Pangestu Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuli Tazkia Vidi Yuliana Yuliana Resca Yulita, Wita Yus Dakaria Yusnaini Yusnaini Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua ‘Aisy, Nabilah Rohadatul

Title

Found 145 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 145 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 145 Documents
Search