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All Journal JURNAL KIMIA SAINS DAN APLIKASI Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik JIKI CHEMICA Jurnal Teknik Kimia Jurnal Mahasiswa Fakultas Hukum Jurnal Kesehatan Hesti Wira Sakti Eksergi: Chemical Engineering Journal Bulletin of Chemical Reaction Engineering & Catalysis Seminar Nasional Teknik Kimia Kejuangan WARTA Al-Hikmah: Indonesian Journal of Early Childhood Islamic Education AGASTYA: JURNAL SEJARAH DAN PEMBELAJARANNYA TARBAWI: Jurnal Pendidikan Agama Islam TRIHAYU: Jurnal Pendidikan Ke-SD-an Jurnal Teknologi Bahan Alam Indonesia Journal of Halal Jurnal At-Tarbiyat (Jurnal Pendidikan Islam) Journals of Ners Community YUME : Journal of Management Jurnal Teknologi Jurnal Biomedika Kajian Bisnis STIE Widya Wiwaha Social, Humanities, and Educational Studies (SHEs): Conference Series Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Media Manajemen Pendidikan Jurnal Inovasi Teknik Kimia ADIL : Jurnal Hukum Review of Islamic Economics and Finance Budimas : Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Equilibrium Journal of Chemical Engineering Qathrun Jurnal Keilmuan dan Pendidikan Islam Merpati Automotive Experiences Kajian Moral dan Kewarganegaraan Jurnal Manajemen dan Bisnis Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Politeknosain e_Jurnal Ilmiah Riset Akuntansi E-JRM Science of Management and Students Research Journal (SMS) Jurnal Ilmiah Citra Ilmu : Kajian Kebudayaan dan Keislaman Bulletin of Chemical Reaction Engineering & Catalysis IJF (Indonesia Jurnal Farmasi)
Nur Hidayati
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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INTERPRETASI PAJAK DAN PERSEPSI WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PEMBAYARAN PAJAK (Studi Kasus Pada UMKM Kuliner di Dinoyo, Kota Malang) Nur Aini; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to analyze the tax interpretation andtaxpayer perceptions and their implications on the payment of culinary UMKMtax in Dinoyo, Malang city. The method used is quantitative method. Thepopulation of this research is culinary UMKM located in Dinoyo, Malang city.The sample in this study were 93 respondents.This research used primary data which are collected by questionnairedistribution. To examine the relationship between tax interpellation andtaxpayer's perception and the implication to tax payment, multiple linearregression test is used through SPSS ver 14 software.The results showed that tax interpretation and perception of taxpayerssimultaneously have a significant effect on tax payments. And from the test resultspartially, obtained the result that the tax interpretation variable shows a positivenumber and has a significant influence on tax payments. While the taxpayerperception variable also shows a positive number and has a significant influenceon tax paymentsKeywords: Tax Interpretation, Taxpayer Perception, Tax Payment, UMKM
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ayu Mir’atus Sholihah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRAK             Penelitian ini dilakukan dengan tujuan menganalisis kualitas audit pada ERC. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015 - 2017. Sampel dalam penelitian ini adalah 50 perusahaan manufaktur yang diproduksi selama periode tahun 2015 - 2017 di Bursa Efek Indonesia. Penelitian ini menggunakan Kualitas Audit sebagai variabel independen dan Koefisien Respon Pendapatan (ERC) sebagai variabel dependen. Metode analisis menggunakan Analisis Regresi Linear Sederhana. Berdasarkan hasil analisis diperoleh bahwa kualitas audit berpengaruh signifikan terhadap Earning Response Coefficient. (ERC) di perusahaan Manufaktur padaperiode tahun 2015 - 2017. Dengan demikian meningkatkan nilai ERC akan meningkatkan Kualitas Audit. Penelitian ini diharapkan mampu menjadi acuan atau pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaanKata Kunci : Kualitas Audit, Earning Response Coefficient (ERC) dan Perusahaan ManufakturABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM PELAKSANAAN SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (LKS) Yunita Raj Alfan Putri; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT The purpose of this study was to determine the effect of auditor competency, and auditor independence in sharia compliance in Public Accountant Office (KAP) registered in Malang. This study uses a type of quantitative research. Sampling in this study used the convenience sampling method. The sampling technique is based on the availability of elements and the ease of obtaining them. So that a sample of 56 respondents was obtained. Data analysis in this study multiple linear regression models using SPSS. In this study it shows that the influence of independence of competencies affects sharia compliance. Based on the results of hypothesis testing, simultaneously showing that simultaneous Auditor Competence and Auditor Independence has an effect on Sharia Compliance (Sharia Compliance). Partially it shows that Auditor Competence and Auditor Independence affect Sharia Compliance (Sharia Compliance). In this study shows the competence and independence of auditors who apply simultaneously to sharia compliance.Keywords : Auditor Competency, Auditor Independence, Sharia Compliance
PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL DAN SOSIALISASI ANTISIPATIF MAHASISWA TERHADAP WHISTLEBLOWING Faniati Dian Bakar; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to analyze the "effect of professional commitment, locus of control and anticipatory socialization of students on whistleblowing". The sample in this study was all Accounting Students from the Faculty of Economics and Business, Islamic University of Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously professional commitment, locos of control and anticipatory socialization of students affect the whistleblowing. Partially it shows that professional commitment, locus of control and anticipatory socialization of students have an effect on whistleblowing.Keywords: “Professional commitment, locus of control and anticipatory socialization affect whistleblowing”.
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Liria Rhosa Effendi; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to analyze how much influence fromintrinsic motivation, extrinsic motivation and parental influence on careerchoices as a Public Accountant and Corporate Accountant for accountingstudents and students at the Faculty of Economics and Business, Malang IslamicUniversity. Data sources used in this study are primary data. Data collectionmethod by distributing questionnaires. The data analysis method used ismultiple linear regression. The results showed that those who have influence onstudents and students when choosing a career as a Public Accountant areextrinsic motivation while those who have influence on students and studentswhen choosing their career as a Corporate Accountant are the influence ofparents.Keywords: Parental Influence, Extrinsic Motivation, Intrinsic Motivation, PublicAccountants, Students, and Corporate Accountants, Careers.
PENGARUH CURRENT RATIO, DEBT TO EQUITY, NET PROFIT MARGIN, RETURN ON ASSET TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BEI TAHUN 2014-2018 Fadli Kemal Wusurwut; Nur Hidayati; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study is to test the Current Ratio analysis, Debt to Equity, Net Profit Margin, and Asset Returns to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. The results of this study indicate that the Current Ratio has a significant influence on Stock Prices, Debt to Equity to Stock Prices, Net Profit Margin to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. Current Ratio, Debt to Equity, Net Profit Margin and Return On Asset have a significant influence on Stock Prices.Keywords: Current Ratio, Debt to Equity, Net Profit Margin, Return on Asset, Stock Price.
PENGARUH CORPORATE GOVERNANCE INDEX, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017) Ika Erniawati; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of corporate governance index, institutional ownership and managerial ownership on the cost of debt. This research is quantitative research, sample selection is done by purposive sampling method with a sample of 25 companies listed on the Indonesia Stock Exchange 2015-2017. The analysis technique used to test the hypothesis formulated in this study is multiple regression analysis. The results of this study indicate that the corporate governance index has a t-count value of -3,645 and a significance value of 0,000 <0,05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that corporate governance index (X1) has an effect on variable Y (cost of debt). Institutional ownership has a t-count value of -2.413 and a significance value of 0.016 <0.05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that institutional ownership affects the cost of debt.Keywords: Corporate Governance Index, Institutional Ownership, Managerial Ownership, Debt Costs
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Kec. Maduran, Laren dan Sekaran Kabupaten Lamongan) Imroatus Sholikah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT             This study aims to examine: 1) the influence of budgeting participation on the performance of local governments. 2) the influence of budget participation on the performance of local governments with organizational commitment as a moderating variable. This type of research is classified into causative research. The population in this study were all budget staff in Maduran, Laren and Sekaran districts, Lamongan Regency. Sample selection using the total sampling method. Data uses primary data. Data collection techniques by distributing questionnaires to the Lurah, Head of Subdivision, Sub-district Head and Sub-district secretary. The analysis used is MRA (Moderate Regression Analysis).            The results of the study show that: 1) budgeting participation has no significant negative effect on local goverment performance (H1 rejected). 2) organizational commitment moderates the influence of budgetary participation on local goverment performance (H2 accepted).Keyword: local government performance, budget participation, organizational commitment.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang) Afdalul Aulad; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze and find out: 1) The influence of participationin budgeting on the performance of local government officials. 2) Organizationalculture can strengthen or weaken the influence of participation in budgeting onthe performance of local government officials. 3) Organizational commitment canstrengthen or weaken the influence of participation in budgeting on theperformance of local government officials.This type of research is quantitative. Research time starts from March toAugust. The population in this study is SKPD in Malang City Government. Thesample used in this study were 27 SKPD in Malang City Government withpurposive sampling technique. The data source used is primary data. Datacollection method uses a questionnaire that lists structured questions.The results of this study indicate that: 1) The results of a simultaneoussignificant test (statistical test F) showed that the participation of budgeting,organizational culture and organizational commitment had an effect on theperformance of the local government of Malang City. 2) The results of individualparameter tests (statistical test t) show that the participation of budgeting andorganizational culture influences the performance of the local governmentofficials in Malang City. While the organizational commitment does not affect theperformance of the local government of Malang City.Keywords: Performance of local government apparatus, participation inbudgeting, organizational culture, organizational commitment.
ANALISIS KEBANGKRUTAN PERUSAHAAN DENGAN METODE ALTMAN PADA PERUSAHAAN ROKOK YANG LISTING DI BEI PADA TAHUN 2012-2016 Putri Yudiastantri; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to analyze the potential losses to Cigarettecompanies listed on Indonesia Stock Exchange period 2012-2016 using Altman (Z- Score) that model is by giving score against value that will appear based on theformula that has been determined. Based on sampling criteria that have beendone before then got 4 companies that found the criteria and can be used as asample in this study. The list of companies to be used as sample in this research isPT Gudang Garam Tbk, PTWismilak Inti Makmur Tbk, PT Bentoel InternasionalInvestama Tbk, PT HM Sampoerna Tbk. Based on the test results using Z-ScoreAltman got the results, like:Most of the sample companies in the study were in sound financial condition anddid not go bankrupt. In the year 2014 on the results of the test bankruptcy Altmanshowed that PT Gudang Garam Tbk experiencing a risky situation is evidenced bycorporate debts that always increased from 2013 to 2014 from21,353,980,000,000 to 24,991,880,000,000 which became one of the reasons whyin 2014 PT Gudang Garam Tbk entered in the vulnerable zone.PT Bentoel Internasional Investama Tbk which is believed to have bankruptcy in2013 and 2015 is indicated by Z Score value of less than 1.81 and proved by theresult of financial statement showing that in 2015 PT Bentoel InternationalInvestama Tbk suffered losses. Then in 2016 there was a difference of resultsstating that PT Bentoel International Investama Tbk experienced an increase fromthe company that declared bankruptcy to be a risky company.The company of PT Wismilak Inti Makmur Tbk in the Z-Score analysis is in avulnerable condition in 2012 because of the decline in corporate earnings and theincreasing value of the debt that makes the company in a vulnerable condition,this is indicated by the Z-Score value of less than 2.99 in that year.Keyword : Bankruptcy, Z-Score Altm
Co-Authors a agus Priyono Abd. Hakam Abdul Halik Abraham Nurcahyo ABS, M Khoirul Achmad Agus Priyono Adibatul Khumaira’Mirza Lutfallah Afdalul Aulad Afi Rahmat Slamet Agam Rizkiyan Ahmad Dani Dzakiyuddin Ahmad Fajri Aleria Irma Hatneny Alisa Mutia Sara Allysa Rochmadina Tjahyaningrum Andi Normala Anik Malikah Anisa Cahyani Aprilia Anisa Dwi Wandani Anisa Ur Rahmah Anniez Rachmawati APRILIANA APRILIANA Ardani Fadilah Ahmad Argoto Mahayana Arif Agung Saputro Arini Fitria Mustapita Avisya Lailatul Fadhilah Ayu Kharisma Putri Ayu Mayshella Putri Ayu Mir’atus Sholihah Bahri, Matahari Adihapsari Saiful Basalamah, Muhammad Ridwan Bayu Antiko Bella Saputri Beny Mahyudi Saputra Buchory Ms Budi Setio Zadi Cahyani Nurlaela Chusnul Chotimah Cindra Suryaputri Anggraeni Dania Ulva Deddy Rahman Saputra Denis Apriliyanto Denny Geovandi Putra Desti Ikromah Dewi Sulistyawati Diah Ayu Dian Eka Permata Sari Dian Kresnadipayana Diana Ambarwati Didi Dwi Anggoro Dwi Indarti Putri Dwiyani Sudaryanti Dyah Putri Anggraini Eggy Juan Prasetyo Eka Farida Elfrida B. Prihandini Elisa Putri Nastiti Ella Agustin ENI SETYOWATI Enita yuliasari Eris Dianawati Esti Widya Astuti Etty Saraswati Evi Rahayu Fadli Kemal Wusurwut Fahruddin Angga Pradana Fahrurrozi Rahman Faniati Dian Bakar Faqih Adam Faradina Rochmawati Ningrum Fariska Ayu Zulfiana fauzan Fauzan Fita Rusdian Ikawati Gigih As’ary Gregorius Prima Indra Budianto Halimatus Sya’diyah Hanifah Qoriroh Syalzabilah Hardianti Hardianti Hasna Nur Isnaini Heni Anggraini Hernik Farisia Herry Purnama Hunainah Hunainah Ichwan Haryadi Ifa Kurnia Sari Ifandari Ifandari Iis Nabila Ika Erniawati Ika Rahma Maulida Imroatus Sholikah IMRO’ATUS SHOLIHAH Indra Viki Hartoko Inggit Dwi Priliya Intan Dewi Sa’adah Ismy Dahlia Safitri Isnadiah Endang Mastuti Ita Athia J.M.V. Mulyadi Jaelani Chafidz Nur Shihab Jhanua Rizal Idfiano Joni Iskandar Junaidi Junaidi Junaidi Junaidi Karina Widyaswari Iin Kusumawati Keith Scott Khalikussabir, Khalikussabir Khoirulliati K Khozinatul Abror Kiky Candrawati Krisna Tiknanda Arman Kusmiyati Kusmiyati Laela Purnamasari Laila Maulatul Haq Lathifah Lathifah Latifatul Rochmah Lilis Murtuti Liria Rhosa Effendi Luqman Buchori Lutfi Zainul Hasan M. Cholid Mawardi Magvira Nurul Khoyima Malik Musthofa Mardiyono Mardiyono Maria Fransiska Utami Bugis Mawaddah Mawaddah Moch. Lucky Fahmi Moh. Amin Mohammad Amin Mohammad Rizal Muhamad Rizal Fatoni Muhammad Abdulah Zamzamy Muhammad Mujiburahman Muhammad Mujiburohman Muhammad Mujiburohman Muhammad Syahrul Wafa Muhammad Zulfikar Mu’izzatul Maghfiroh Najmudin A. Mumtaz Narimo Narimo Naufal Rifqi Syafruddin Neny Winarti Nida Nabila Nisrina Hasna Wardani Novanda Asalia Novi Panca Wardani Nukman Nador Nur Choliqfatus Azizah Nur Eka Yanti Nur Islamiyah Nur Septa Aminudin Nurhidayah Nurhidayah Nuri Aslami Nurul Patmawati Pardiman Pardiman Pramita Cindy Imannurya Prima Octaria Pramesti Putri Ekawati Putri Rahayu Putri Yudiastantri Qisthi Hanifa Maisarah Ragas Fitria Sina Murti Rahmah Puspita Sari Rahmatdatulah Rahmatdatulah Rahmawati Rahmawati Rania Nur Rachma Ratna Furi Ratna Tri Hardaningtyas, Ratna Tri Redi Hardianto Resa Widiamawarta Restu Millaningtyas Restu Zulaekha Riska Dwi Fitriana Riska Widia Rantasari Risma Khoyrunnisa Risna Nur Anggraini Riwahtini Riwahtini Riza Adi Kurniawan Rizal David Rizca Aulyana Rohmat Rohmat Rosyid Ash Shidiq Ruqayyah Ruqayyah Salma Silvia Nazihah Salsabila Alfi Ayu Shahara Salsabila, Unik Hanifah Salsalbila Junita Sari Santi Fitri Harianti Saraswati, Ety Sargio Sargio Sarina Hi Djafar Shofyah Shofyah Siti Asiyah Siti Fatimah Siti Mabruroh Siti masruroh Soebiyanto Soebiyanto Sri Sukenti Subur Widiyanto Subyati Furi Handayani Sulton Afkhar Nawafil Sumardiyono Sumardiyono Sunardi Sunardi Sunaryo, Hadi Supriyanto Supriyanto Suwardi, Suwardi Syuria Darma Putra TB Lukmanul Hakim Tiara Niken Pramesti Tica Aditya Avita Titik Pujiati TRI WULANDARI Tsamrotul Masrifatil Abadiah Twenty Vivi Kartika Ulfa Dwi Yanti H. Abubakar Ulfa Uswatul Hasanah Ulis Sa’adah Ulmansyah Yassir Umu Azizah Venni Dwi Silfiani Vira Violita Vivi Wijaya Lestari Wahib Khoiruddin Wahyu Annisa Mega Brilianti Wahyu Devi Satna Pambudi Wahyu Prawesthi Waluyo Budi Atmoko Yasa Yasmita Yayang Giana Putri Yayuk Astuti Yayuk Mundriyastutik Yohanes Indra Riskajaya Yongki Dwi Ardiansyah Yuanita Syaiful Yulia Dwi Tirtaasari Yunita Dwi Puspita Yunita Raj Alfan Putri Zahratul Trixie Harinda Zakiah Zakiah Zulfika Nur’aini