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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia SEGMEN Jurnal Manajemen dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Supply Chain Management Gorontalo Accounting Journal Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmu Pemerintahan Widya Praja Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Proaksi JPSI (Journal of Public Sector Innovations) JASF (Journal of Accounting and Strategic Finance) eCo-Buss Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Jurnal E-Bis: Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Management and Bussines (JOMB) Jurnal Bisnis, Manajemen, dan Ekonomi Nusantara Science and Technology Proceedings AKMENIKA Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Journal of Economics Development Issues jurnal administrasi politik dan sosial Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Ilmu Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI Engagement: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Journal of Ekonomics, Finance, and Management Studies Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

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PEMETAAN PENELITIAN AKUNTANSI BELA NEGARA DAN PENGELOLAAN KEUANGAN PADA ORGANISASI NIRLABA: SEBUAH STUDI BIBLIOMETRIK Firnanda, Puspita Dwi; Yuhertiana, Indrawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6625

Abstract

This study aims to analyze the development of research on fund or financial management in non-profit organizations using bibliometric analysis methods utilizing VOSviewer software. The data used is taken from scientific publications sourced from Google Scholar. The results of the analysis show that the topics of accountability and financial transparency in nonprofit organizations have become a trend and have been widely studied, while specific research on financial management and the need for implementing national defense accounting in mosque is is still rare. Thise research can provide insight to encourage further research related to the development of practices in mosque financial management based on national defense accounting principles. In addition, this study is expected to contribute to improving the financial management system in others non-profit sector.
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW Rilah, Fitri Nur; Yuhertiana, Indrawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3562

Abstract

The accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development.
ANALISIS PERAN STAF PIUTANG DAN UTANG PADA PT X Risandra, Marcelina Salsabila; Yuhertiana, Indrawati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1473

Abstract

This study explores the strategic role of Account Receivable (AR) and Account Payable (AP) staff in supporting financial management and operational continuity at PT X, an automotive service company. The research is motivated by the growing demand for efficiency and accuracy in managing corporate cash flow, particularly in a dynamic industry where receivables and payables are critical to financial stability. While many organizations have adopted digital systems for financial reporting, some still rely partly on manual processes, which can hinder timely decision-making and impact liquidity.Using a qualitative method through observation and structured interviews conducted during the author’s internship as part of the MBKM (Merdeka Belajar Kampus Merdeka) program, this study provides practical insights into how the AR and AP functions are implemented at PT X. On the AP side, although the transaction volume is relatively low—especially in disbursements related to training—its role remains essential in prioritizing vendor payments and sustaining operations. A key challenge in managing accounts payable lies in the grouping of payment requests, which requires effective scheduling and coordination.The study concludes that AR and AP staff are not merely administrative personnel, but key players in managing cash flow, strengthening vendor-client relationships, and ensuring financial control. This research contributes to a deeper understanding of financial operations by emphasizing the importance of timely data entry, digital system integration, and interdepartmental collaboration. It also offers practical recommendations for PT X, including the adoption of ERP-based reporting tools, regular staff training in financial systems, and structured payment scheduling. Future research is encouraged to apply a quantitative approach to assess the broader impact of AR/AP management on financial ratios and long-term performance. Keywords: Receivable, Payable, Cash Flow 
The Influence of Accountability and Transparency of Zakat Collecting Entities on Zakat Fund Receipt Sulistiana, Heny; Yuhertiana, Indrawati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2025.7.2.199-217

Abstract

Zakat strategically contributes to wealth distribution to reduce poverty and social inequality. Although the trend of zakat collection in Indonesia continues to increase, the accountability and transparency of financial reports of zakat institutions remain a challenge in building the trust of zakat payers. This study uses a quantitative approach, using BAZNAS and LAZ, licensed by the Ministry of Religious Affairs, for 2021–2023 as the subjects. Secondary data in the form of financial and annual reports were analyzed using IBM SPSS. The results show that accountability, financial transparency, and program transparency have a positive effect on zakat fund receipts, while management transparency has only a positive but insignificant effect. These findings emphasize the importance of implementing PSAK 409 standards and developing a systematic and adaptive transparency strategy for the development of information technology to strengthen governance and increase zakat collection.
ANALISIS KOMPARATIF PENGGUNAAN SISTEM PEMBAYARAN BEA BALIK NAMA (BBN) LAMA DAN BARU TERHADAP EFISIENSI KAS PT ABC Erna Dwi Setyawati; Indrawati Yuhertiana
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6701

Abstract

Payment of Transfer Fee (BBN) is the main requirement in the process of issuing Vehicle Registration Certificate (STNK) and Motor Vehicle Ownership Book (BPKB) in the name of the new owner. Without payment of BBN, the transfer process cannot be completed and the STNK and BPKB cannot be issued in the name of the legitimate owner. PT ABC is a company engaged in the sale of new cars, spare parts, and after-sales services. In its operational activities, the company uses an internal system called AMS as a business process control tool. Over time, the AMS system has undergone updates that significantly affect the efficiency of BBN payments. This system update has had a significant impact, reflected in an average increase of more than 80% in the number of BBN payments successfully processed compared to the previous system. This study uses secondary data. The method used is secondary data observation.
Analisis Bibliometrik Literasi Keuangan dan Bela Negara dalam Penggunaan Paylater Ramadhan, Brian Bayu; Yuhertiana, Indrawati
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.936

Abstract

This research aims to map the problems of Financial Literacy and Defence of State in the use of Paylater. This research aims to investigate current issues related to the topic using 997 articles from the Google Scholar database spanning the years 2018 to 2023. The study utilizes bibliometric methods with VOSviewer software version 1.6.20 to visualize the research analysis. The analysis includes four metrics: citation analysis, co-citation analysis, bibliographic coupling, and keyword co-occurrence. This mapping analysis reinforces the concept of state-run accounting at the individual level with the presence of the phenomenon of ease of transaction using the paylater model. The results of the analysis showed that there are seven research clusters related to the keyword Financial Literacy and the Defence of the State. The seven cluster are religiousness, martial education, empowerment of the village economy, the role of community institutions, the financial challenges of students in urban areas, the performance of sharia banking and high school education in Malang city.
Analisis Bibliometrik Literasi Keuangan dan Bela Negara dalam Penggunaan Paylater Ramadhan, Brian Bayu; Yuhertiana, Indrawati
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.936

Abstract

This research aims to map the problems of Financial Literacy and Defence of State in the use of Paylater. This research aims to investigate current issues related to the topic using 997 articles from the Google Scholar database spanning the years 2018 to 2023. The study utilizes bibliometric methods with VOSviewer software version 1.6.20 to visualize the research analysis. The analysis includes four metrics: citation analysis, co-citation analysis, bibliographic coupling, and keyword co-occurrence. This mapping analysis reinforces the concept of state-run accounting at the individual level with the presence of the phenomenon of ease of transaction using the paylater model. The results of the analysis showed that there are seven research clusters related to the keyword Financial Literacy and the Defence of the State. The seven cluster are religiousness, martial education, empowerment of the village economy, the role of community institutions, the financial challenges of students in urban areas, the performance of sharia banking and high school education in Malang city.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENERIMAAN DAN PENGELUARAN KAS PADA PT XYZ Shafira Salwa Zahrani; Indrawati Yuhertiana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6737

Abstract

This study aims to evaluate the effectiveness of the internal control system on the cash receipt and disbursement process at PT XYZ. The approach used in this study is a qualitative descriptive method with a case study technique, which allows researchers to dig up in-depth information through direct interviews with related parties, observation of operational activities, and review of supporting documents. From the results of the analysis carried out, it is known that the cash control system implemented by the company has included the main elements of internal control, such as the separation of responsibilities between parties who authorize, record, and store cash; clear transaction authorization procedures; orderly and timely transaction recording; and routine supervision by management. This shows that in general, the company has implemented good internal control principles. However, this study also found several weaknesses in certain aspects, such as less than optimal documentation of certain transactions and the absence of periodic job rotation that can prevent potential abuse of authority. Therefore, it is recommended that the company conduct periodic evaluations and improvements to improve the effectiveness of the existing cash control system, so as to minimize risks and maintain the integrity of the company's financial information.  
TREN DAN POLA PENELITIAN LITERASI KEUANGAN CREATIVE WORKERS PADA UMKM SENI DAN KREASI: ANALISIS BIBLIOMETRIK Saputri, Dina Wahyu; Yuhertiana, Indrawati
SEGMEN: Jurnal Manajemen dan Bisnis Vol 21, No 1 (2025): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v21i1.9137

Abstract

Penelitian ini dilakukan untuk memahami perkembangan publikasi artikel yang membahas topik literasi keuangan creative worker pada UMKM seni dan kreasi. Metode penelitian ini dengan menggunakan analisis bibliometrik melakukan penyaringan database artikel dari Google Scholar dari tahun 2020-2024. Setelah dilakukan filterisasi terdapat artikel berjumlah 174 yang sesuai dengan kata kunci yang diolah menggunakan Publish or Perishdan VOSviewere. Dilihat dari artikel jurnal yang terdapat pada kata kunci tersebut diantaranya membahas pentingnya literasi keuangan untuk kesejahteraan mengelola keuangan di masa depan. Hasil dari penelitian ini menunjukkan terdapat 4 kluster yang menjelaskan terkait adanya hubungan sikap dan perilaku keuangan, mencerminkan integrasi antara pengetahuan dan teknologi keuangan, menekankan strategi dalam pengelolaan keuangan yang tepat, menegaskan perilaku keuangan yang efektif dalam mewujudkan kinerja keuangan yang maksimal, serta menekankan pekerja kreatif yang efektif merupakan elemen kunci dalam mewujudkan literasi keuangan yang baik. Diharapkan, dengan melalui penelitian ini dapat menjadi sumber terbarukan bagi peneliti di masa yang akan datang terkait topik literasi keuangan pada UMKM seni dan kreasi.Kata Kunci : Literasi keuangan, pekerja kreatif, UMKM, Bibliometrik
Pengembangan Laporan Keuangan Rukun Tetangga : Analisis Bibliometrik Menggunakan Software VOSViewer (2019-2023) Sandra Dwi Maharani Oktafiana; Yuhertiana, Indrawati
Jurnal Administrasi Politik dan Sosial Vol 5 No 2 (2024): JAPS Agustus 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/japs.v5i2.139

Abstract

Rukun Tetangga (RT) is the lowest level service unit as an extension of the government that is obliged to provide accountability. The literature on neighborhood accountability is minimal and only a few reviews have been conducted to study the relevant subject. The main objective of this research is to highlight the development of neighborhood accountability through financial statements by conducting a bibliometric review of literature derived from the Google Schoolar database. The results showed that there were 500 published articles related to financial statements. Of the 500 published articles with the keywords "financial statements of neighborhood", only 16 articles were relevant. Research on the topic of financial information system development has been done quite a lot, but research on the topic of financial report development and financial transparency is rarely done.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Adelia Putri Nur Silviana Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Amelia, Adinda Dhea Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Anindo Saka Fitri Anya Tamara Fina Audita Ardi Hamzah Arif Al Furkhon Arista Pratama Arofi Rahmah Ariza Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Condro Widodo, S.E., M.S.A Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dewi, Ika Oktaviana Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Diarany Sucahyati Dita*, Faiza Rahma Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Edo, Kalvin Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faisal Bachmid, Muhammad Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi G. S. Budiwitjaksono Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Hardjatie, Susi Helmy Sukiswo Helmy Wahyu Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Indah kirana, Nanda wahyu Ines Almaida Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Karina Rakhma Pratitrasari Kartika Vania Putri Kekoto Manneh Luluk Desva Fitriah Maheran Zakaria Manneh, Kekoto Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadyla Widayati Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Nur Azizah, Qonita Nurul Fitria Oktaria Nysa Wardani Oryza Tannar Partoyo Partoyo Partoyo Permatasari, Lintang Putri Prameswari, Axanda Bilqis Putri, Ailani Almira Hartono Putri, Yohana Nandiva Raden Muhammad Syah Arief Atmaja Wijaya Rahma Dwi Fitriana Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Savinathul Nadzah Seftin Fitri Ana Wati Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sulistiana, Heny Suryana, Kadek Desinta Maharani Suwandi Suwandi Syarifah Aini Syarifah hatijah Tania Febrianti Tannar, Oriza Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Wicaksana, Febrian Eka Candra Widyastuti, Andini Wilma Cordelia Izaak Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina