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All Journal Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Primanomics : Jurnal Ekonomi & Bisnis Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Tax Planning, Earning Management, dan Corporate Governance Terhadap Transfer Pricing: Analisis Moderasi (Studi Empiris pada Perusahaan Sektor Consumer non cyclical di BEI 2019-2023) Niken Handayani, Rukmining Tias; Haryati, Tantina
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7447

Abstract

Transfer pricing practices in multinational companies are a crucial issue in international taxation, especially in the context of Indonesia. This study aims to analyze the influence of tax planning, earnings management, and corporate governance on transfer pricing practices, as well as the role of profitability as a moderating variable. Secondary data in the form of annual reports from multinational companies in the non-cyclical consumer sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023 from 10 sample companies (selected using purposive sampling) were analyzed using Structural Equation Modeling (SEM) with SMART PLS. The results indicate that tax planning (coefficient = -0.011, p = 0.971) and earnings management (coefficient = -0.053, p = 0.619) have a negative and insignificant effect on transfer pricing. Conversely, corporate governance (coefficient = 0.697, p = 0.000) has a positive and significant effect on transfer pricing. Profitability as a moderator is not significant in influencing the relationship between the three independent variables and transfer pricing. The research model has an R2 value of 0.723. This study provides empirical evidence regarding the determinants of transfer pricing in Indonesia and the implications of profitability in this dynamic.
PENGARUH ESG, ASIMETRI INFORMASI, DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN Ramdania, Anisa Nur; Haryati, Tantina
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2478

Abstract

ABSTRAKPengungkapan ESG menjadi pusat perhatian perusahaan termasuk investor dan pemangku kepentingan dalam beberapa tahun terakhir ini. Kondisi tersebut tidak terlepas dari meningkatnya perhatian global terhadap tantangan lingkungan, sosial, dan tata kelola Perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan ESG, Asimetri Informasi dan Dividend Payout Ratio terhadap Nilai Perusahaan pada perusahaan sub sektor Basic Materials yang terdaftar di BEI. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengambilan sampel purposive sampling. Sampel akhir sebanyak 50 data. Metode analisis yang digunakan adalah PLS-SEM dengan software SmartPLS 3.0. Hasil analisis menunjukan bahwa pengungkapan ESG dan Asimetri Informasi berpengaruh positif terhadap nilai perusahaan. Sedangkan, dividend payout ratio tidak menunjukkan dampak yang signifikan terhadap nilai perusahaan. Penelitian ini memiliki implikasi penting bagi para pemangku kepentingan dan Perusahaan industry sektor basic material di Indonesia, pentingnya keseimbangan antara kinerja keuangan dan non-keuangan dan meminimalkan asimetri informasi bisa memberikan masukan bagi investor untuk lebih mempertimbangkan aspek ESG sebelum menempatkan dananya.  ABSTRACTESG Disclosure has become a focal point for companies, including investors and stakeholders, in recent years. This situation is closely related to the growing global attention to environmental, social, and corporate governance challenges. This study aims to examine and analyze the influence of ESG disclosure, information asymmetry, and dividend payout ratio on firm value in companies within the Basic Materials sub-sector listed on the Indonesia Stock Exchange (IDX). This research adopts a quantitative approach with purposive sampling as the sampling method. The final sample consists of 50 data points. The analysis method used is PLS-SEM with the SmartPLS 3.0 software. The results of the analysis show that ESG disclosure and information asymmetry have a positive effect on firm value. Meanwhile, the dividend payout ratio does not show a significant impact on firm value. This study has important implications for stakeholders and companies in Indonesia’s basic materials sector. The importance of balancing financial and non-financial performance and minimizing information asymmetry can provide valuable insights for investors to consider ESG aspects more thoroughly before allocating their funds.
PERAN STRATEGIS PROFITABILITAS DALAM MEMEDIASI PENGARUH GCG, CSR, DAN MODAL INTELEKTUAL PADA NILAI PERUSAHAAN Aini, Septina Nur; Haryati, Tantina; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2462

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh fenomena penurunan nilai perusahaan pada sektor pertambangan di Indonesia selama 2021–2023, yang tercermin dari menurunnya rasio Tobin’s Q dan kepercayaan investor terhadap prospek perusahaan. Tujuan penelitian ini yaitu menganalisis dampak Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), dan modal intelektual pada nilai perusahaan dengan profitabilitas sebagai variabel intervening. Sampel penelitian terdiri dari 69 perusahaan pertambangan yang terdaftar di BEI, dengan data laporan tahunan serta keberlanjutan tahun 2021–2023. Analisis dilakukan menggunakan SEM-PLS. Hasil penelitian membuktikan bahwa GCG serta modal intelektual berdampak positif serta signifikan pada profitabilitas, sedangkan CSR tidak berdampak signifikan. Profitabilitas berdampak signifikan pada nilai perusahaan, namun tidak memediasi dampak GCG, CSR, maupun modal intelektual pada nilai perusahaan. Temuan itu membuktikan bahwa peningkatan kinerja keuangan melalui tata kelola perusahaan yang baik dan pengelolaan modal intelektual belum cukup untuk meningkatkan nilai perusahaan di mata pasar tanpa dukungan faktor lain, sementara pelaksanaan CSR yang masih bersifat formalitas belum memberikan dampak nyata terhadap profitabilitas maupun nilai perusahaanABSTRACTThis research is motivated by the phenomenon of decreasing company value in the mining sector in Indonesia during 2021-2023, which is reflected in the decline in the Tobin's Q ratio and investor confidence in the company's prospects. The purpose of this study is to analyze the impact of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and intellectual capital on firm value with profitability as an intervening variable. The research sample consists of 69 mining companies listed on the IDX, with annual report data and sustainability for 2021-2023. The analysis was conducted using SEM-PLS. The results prove that GCG and intellectual capital have a positive and significant impact on profitability, while CSR has no significant impact. Profitability has a significant impact on firm value, but does not mediate the impact of GCG, CSR, or intellectual capital on firm value. The findings prove that improving financial performance through good corporate governance and intellectual capital management is not enough to increase the value of the company in the eyes of the market without the support of other factors, while the implementation of CSR which is still a formality has not had a real impact on profitability or company value.
Tantangan dan Peluang dalam Transformasi Digital pada Manajemen Keuangan di PT Yekape Surabaya Kusuma, Titis Widya; Tantina Haryati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1208

Abstract

Penelitian ini membahas transformasi digital dalam manajemen keuangan sebagai respons terhadap kebutuhan efisiensi dan transparansi dalam operasional perusahaan. Studi ini bertujuan untuk mengevaluasi implementasi sistem keuangan digital di PT Yekape Surabaya serta mengidentifikasi tantangan dan peluang yang muncul selama proses digitalisasi. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur, observasi langsung, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi memberikan dampak positif terhadap efisiensi kerja, akurasi pencatatan, dan pengambilan keputusan berbasis data real-time. Tantangan yang dihadapi mencakup keterbatasan fitur sistem, gangguan teknis, serta resistensi SDM terhadap perubahan. Meskipun demikian, perusahaan berhasil mengatasinya melalui pelatihan internal, dukungan tim sistem informasi, dan evaluasi sistem berbasis umpan balik pengguna. Peluang strategis yang diperoleh antara lain peningkatan aksesibilitas data, pengurangan kesalahan input, serta integrasi lintas divisi yang lebih baik. Kontribusi penelitian ini memberikan pemahaman praktis mengenai kesiapan dan strategi transformasi digital di sektor properti, serta memperkaya literatur terkait digitalisasi dalam manajemen keuangan perusahaan.
Manfaat Stock opname Rumah dalam Proses terhadap Kesesuaian Pencatatan Aset Lancar: Studi Kasus pada PT ABCD Surabaya Syaqna Salsabila Putri; Tantina Haryati
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i4.5877

Abstract

This study aims to analyze the role of housing stock opname in ensuring the accuracy of current asset recording within a real estate company, using a case study at PT ABCD Surabaya. The issue addressed in this research stems from discrepancies between the physical condition of completed houses and their accounting records, caused by delays in administrative documentation such as contractor invoices and inspection reports. This study employs a descriptive qualitative approach, utilizing data collection methods including in-depth interviews, direct field observations, and internal company documentation. The findings indicate that stock opname not only serves to reconcile physical data with accounting records but also functions as a supervisory tool for construction progress, enhances contractor discipline, and reduces the risk of delayed asset recognition. Factors influencing the effectiveness of stock opname include the frequency of its implementation and the diligence of the executing staff. Appropriate frequency supports operational efficiency and improved asset control, while staff accuracy determines the reliability of the recorded data. The study concludes that stock opname is a strategic and multidimensional internal control instrument in managing housing inventory under construction. The study recommends revising operational stock opname procedures to be more responsive to project progress and enhancing staff capabilities through standardized training.
Analisis Kebijakan Efisiensi Anggaran terhadap Kualitan Penyusunan RKA di PT. XYZ Fatima Thuzahra; Tantina Haryati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1209

Abstract

Budget efficiency is a key strategy in addressing resource constraints and the increasing demand for organizational performance. This study aims to analyze the adaptation of government budget efficiency principles in the preparation of the Work and Budget Plan (RKA) at PT. XYZ, a private real estate company undergoing a transformation into a regionally owned enterprise (BUMD). The research employed a descriptive qualitative approach using in-depth interviews and document analysis. The findings indicate that budget efficiency was implemented through evaluations of previous budget realizations, the establishment of measurable priorities, and active involvement of work units. This efficiency had a positive impact on the quality and accountability of the RKA, although challenges remain, particularly in coordination and the absence of a standardized operating procedure. These findings contribute theoretically to the literature on budgeting in the non-government sector and offer practical implications for companies undergoing institutional transformation toward becoming BUMDs.
DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA Silalahi, Olivia Yunita; Tantina Haryati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fyqm1k19

Abstract

This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.
APAKAH LEAN MANUFACTURING MEMEDIASI HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN? DOES LEAN MANUFACTURING MEDIATE THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FIRM VALUE? Jelita, Fernanda Putri; Haryati, Tantina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.452-466

Abstract

This research explores whether Lean Manufacturing serves as a connecting mechanism between corporate governance practices and firm value. The study adopts a quantitative design and utilizes secondary data obtained from food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling approach was employed, resulting in 11 companies that met the defined criteria, leading to 55 firm-year observations. Data were analyzed using path analysis through SPSS.The empirical results indicate that the components of corporate governance, namely the proportion of independent commissioners and the presence of an audit committee, do not significantly influence firm value. Likewise, Lean Manufacturing demonstrates no meaningful impact on firm value. Among the governance variables, only independent commissioners have a significant yet negative effect on Lean Manufacturing practices. The mediating role of Lean Manufacturing in the relationship between corporate governance and firm value is not statistically supported, although an indirect path is structurally present. In summary, Lean Manufacturing does not act as an effective intermediary in linking governance mechanisms to firm performance within the examined firms and period
DETERMINASI KEPATUHAN CALON WAJIB PAJAK : PERAN PEMAHAMAN PERPAJAKAN, LOVE OF MONEY DAN TAX MORALE Pusparini, Dinda Ayu; Haryati, Tantina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5923

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahamani perpajakan, love of money, dan tax morale terhadap kepatuhan calon wajib pajak pada mahasiswa Akuntansi UPN "Veteran" Jawa Timur. Mahasiswa dipandang sebagai calon wajib pajak di masa depan, sehingga penting untuk mengetahui faktor-faktor yang memengaruhi kepatuhan mereka terhadap kewajiban perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, melalui penyebaran kuesioner kepada 79 mahasiswa angkatan 2021 yang dipilih secara acak. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan software WarpPLS. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan, artinya semakin baik pemahaman pajak seseorang, semakin tinggi pula kepatuhannya. Sebaliknya, love of money berpengaruh negatif, mengindikasikan bahwa kecintaan berlebih terhadap uang cenderung menurunkan kepatuhan. Sementara itu, tax morale menunjukkan pengaruh positif dan signifikan terhadap kepatuhan, di mana individu dengan moral pajak yang tinggi lebih termotivasi untuk memenuhi kewajiban perpajakannya. Temuan ini menekankan pentingnya pendidikan pajak dan pembentukan nilai moral sejak dini dalam membangun kepatuhan pajak generasi muda.
PERAN ACCURATE DALAM MENINGKATKAN EFISIENSI DAN MENCEGAH KESALAHAN PENJURNALAN TRANSAKSI PENGELUARAN KAS Refdy Radhinka Firza; Tantina Haryati
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.114

Abstract

Penelitian ini bertujuan untuk menganalisis peran software akuntansi Accurate dalam meningkatkan efisiensi dan mencegah kesalahan penjurnalan transaksi pengeluaran kas. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus melalui wawancara dan observasi terhadap dua narasumber yang berperan dalam pencatatan pembelian dan biaya operasional. Hasil penelitian menunjukkan bahwa penerapan Accurate memberikan dampak signifikan terhadap percepatan proses pencatatan, integrasi antar modul, serta pengurangan risiko kesalahan pencatatan seperti salah akun, nominal, dan ketidakseimbangan jurnal. Fitur jurnal otomatis, validasi sistem, dan pelacakan real-time memungkinkan proses pengeluaran kas dicatat satu kali dan langsung terhubung dengan laporan keuangan. Meskipun terdapat potensi kesalahan teknis seperti kekeliruan pemilihan periode transaksi yang berdampak pada penomoran jurnal, sistem Accurate secara umum terbukti mendukung keandalan data dan efisiensi operasional. Dengan demikian, penggunaan Accurate menjadi solusi strategis dalam pengelolaan keuangan perusahaan yang intensif secara transaksi Kata kunci : Accurate, Efisiensi, Pengeluaran kas, Sistem informasi akuntansi, Penjurnalan otomatis
Co-Authors Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anggraeni, Eirene Dewi Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Bhakti, Ilham Dio Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Dwi Wulandari, Natalia Eirene Dewi Anggraeni Eka Purna Yudha Elsa Sabrina Agustia Elyana Putri Nur Fitri Endah Susilowati Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Fitri Nur Komariyah Galuh Candra Mustika Dewi Gandini, Aulia Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kuncoro, Dyas Aji Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Ken Rafly Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Noviani, Siti Alya Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rabbani, Maharani Putri Rafli Syahrul Hikam Rahma, Anidya Rahmah, Dian Nailur Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Salsabila, Anisa Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Ulfa Puspa Wanti Widodo Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widyanti, Rara Anggita Salsabila Wijayanti, Nanda Debi Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain