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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Tropical Marine Science Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Mal:Jurnal Akuntansi dan Keuangan Islam Indonesia Berdaya Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Nekton Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Pada Masyarakat Guna Sewaka Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Pengabdian dan Pemberdayaan Banyuwangi Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI eJEBA JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Reef fish community structure in the waters of small islands Central Bangka Regency Adibrata, Sudirman; Adi, Wahyu; Angelia, Fera; Komarullah, Umam; Dedi, Dedi; Akbar, Arham Hafidh; Maulana, Eka; Sapriyadi, Sapriyadi; Sofyan, Sofyan; Aldia, Dia; Animah, Animah; Ayu, Citra; Gunawan, Robi; Mahatir, Muhammad; Sandri, Sandri; Evitulistiono, Rizki; Febrianto, Febrianto; Efendi, Muhammad Ichsan; Susanto, Agung; Alqodri, Muhammad Faris; Adriyansyah, Nico; Hafizah, Adisti; Ferizal, Jemi
Nekton Vol 4 No 1 (2024): March
Publisher : Politeknik Negeri Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/nekton.v4i1.724

Abstract

This study aimed to analyze the community structure of reef fish in the small island waters of Central Bangka. The research was conducted in March 2022 in the waters of Bebuar Island, Ketugar Island, Ketawai Island, and Gusung Asam Central Bangka Regency, Bangka Belitung Islands Province. The coral reef survey method uses purposive sampling and the coral reef fish visual census with data analysis of abundance, diversity index, uniformity, and dominance. In-site water quality measurements included six parameters: temperature, salinity, current, brightness, depth, and pH. The results showed that coral reef cover from 44.60 - 87.00% with the medium to very good category. The abundance of reef fish from 1 to 3 individuals/m2 was dominated by 18 species of the Pomacentridae family. The reef fish diversity index ranged from 2.47 to 2.90, including the medium category. The uniformity index value ranged from 0.79 - 0.94, including the high category, indicating that the species found were evenly distributed across all stations. The dominance index value ranges from 0.07 to 0.15, including low, where no species dominates significantly and the fish are evenly distributed. Temperature, brightness, pH, and salinity are factors that support the growth of coral and reef fish. A water current speed of 0.05 – 0.20 m/s is quite helpful in cleaning coral reefs from mud and can supply oxygen. Water conditions were categorized as good and fulfilled the seawater quality standards.
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN: (CORPORATE SOCIAL RESPONSIBILITY, RETURN ON EQUITY, AND CORPORATE REPUTATION) Ramdani, Hendi; Animah, Animah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.49253

Abstract

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.
Analisis Kelemahan Sistem Akuntansi Penjualan dan Penerimaan Kas dalam Upaya Peningkatan Pengendalian Inrenal (PT. Ecostar Bintang Utama) Raehanun, Raehanun; Animah, Animah; Nungki Karatikasari
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v2i4.2988

Abstract

Accounting information systems (AIS) have an important role for companies, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. One part of the accounting information system is the sales accounting system and cash receipts accounting system. The sales accounting system influences internal control. This research aims to analyze the implementation of the sales and cash receipts accounting system in an effort to improve internal control at PT. Ecostar Bintang Utama. The research method used in this research is descriptive qualitative with a phenomenological approach. The data collection technique is in the form of observation consisting of in-depth interviews and documentation. The results of this research show that the sales and cash receipts accounting system is quite effective, the supporting documents and accounting records used are also effective, but the data presentation often experiences errors because the recording process is still done manually using only computer applications and not using a special system.
Model Kaizen Costing Untuk Meningkatkan Kualitas Produk (Studi Kasus Pada Peternakan Ayam Kampung "Bersahabat Farm") I Wayan Januartha; Animah, Animah; Mariadi, Yusli
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.979

Abstract

Tujuan dari penelitian ini adalah untuk mengamati dan memahami bagaimana penggunaan kaizen costing dalam meningkatkan kualitas produk pada peternakan ayam Bersahabat. Model kaizen costing berarti penyempurnaan kecil yang diperoleh sebagai hasil usaha yang berkesinambungan dan merupakan cara efektik untuk mengatasi masalah - masalah yang terjadi untuk menghasilkan produk yang berkualitas, perusahaan harus dapat mengurangi biaya yang dikeluarkan pada proses produksi dan bagaimana cara merawat ayam hingga lingkungan kandang agar angka kematian tersebut rendah. Studi ini menunjukkan bahwa kaizen costing adalah alternatif yang layak dan memiliki hasil positif dalam memaksimalkan keuntungan perusahaan yang ditargetkan dengan mengurangi biaya yang dikeluarkan pada proses produksi dan bagaimana cara merawat ayam hingga lingkungan kandang agar angka kematian tersebut rendah.
Analisis Akuntansi Persediaan Barang Dagangan Pada Toko Baju Bekas Import Puspitasari, Ayu; Animah, Animah; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1056

Abstract

Inventory is merchandise owned by a company to be resold or processed first and then sold. Inventory management is a normal problem in trading companies. Inventory management is an important problem faced by companies, especially trading companies, therefore inventory must be managed as well as possible. Therefore, in carrying out its business activities, companies need to implement inventory accounting systems and procedures that reflect the elements of internal control. The purpose of this research is to determine whether the method of recording merchandise inventory applied at the Tripical Trift Store is in accordance with SAK EMKM. The data collection methods used were interviews, observation, documentation and literature study. The analysis method uses a qualitative descriptive method. From the research results, the recording of merchandise inventory carried out at the Tropical Trift Store is still simple in relation to the inventory of merchandise. namely, it is not in accordance with the existing recording system in SAK EMKM due to the lack of socialization and understanding of the system.  
Implementasi blue economy dengan pendampingan pembuatan buku profil UMKM produk olahan perikanan Desa Batu Belubang, Bangka Belitung Adibrata, Sudirman; Pratiwi, Anggelia Nurtasbita; Jesiska, Adella; Aulia, Aulia; Animah, Animah; Purnamasari, Ariska; Angelia, Fera; Rani, Indah Septia; Anggraini, Nadilla
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022349

Abstract

Village Development Activity 2022 conducted a real contribution to promoting micro, small, and medium enterprises (UMKM) at Batu Belubang Village, Pangkalan Baru Sub-district, Central Bangka Regency, Kepulauan Bangka Belitung Province. Optimizing the marine resources by the UMKM to bolster the economy and entrepreneurship at the village is in accord with the blue economy concept. Some optional solutions to UMKM problems found in the village like introducing the business concept of fishery product processing that belongs to IPAL, eye-catching product packaging, gradually permitting assistance by related government bodies, knowledge transfer, and digital marketing via Facebook, WhatsApp, Instagram, Twitter, an official virtual store like Bukalapak, Shopee, and others. The guidance and assistance of UMKM from the local government regarding the potential of processed fishery products is very much needed. One of the assistances is the creation of a profile book for processed fishery products UMKM to facilitate the path of information to consumers. A website-based information technology network is very helpful in promoting UMKM for fishery products that can reach consumers from across provinces in Indonesia and across countries. Abstrak: Kegiatan Bina Desa tahun 2022 dapat memberikan konstribusi nyata untuk memajukan UMKM di Desa Batu Belubang Kecamatan Pangkalan Baru Kabupaten Bangka Tengah Provinsi Kepulauan Bangka Belitung. Mengoptimalkan sumberdaya laut untuk pertumbuhan ekonomi dan wirausaha di desa sejalan dengan konsep blue economy. Tawaran solusi dari permasalahan UMKM di Desa Batu Belubang yaitu pengenalan konsep usaha pengolahan hasil perikanan yang memiliki IPAL, kemasan produk yang lebih menarik perhatian (eye catching), perijinan diharapkan dapat dibantu oleh dinas terkait secara berkala, transfer pengetahuan dan keterampilan pemasaran digital seperti Facebook, Whattsap, Instalgram, Twitter, toko virtual yang resmi seperti Bukalapak, Shopee dan lainnya. Pembinaan dan pendampingan UMKM dari pemerintah daerah terkait potensi produk olahan hasil perikanan sangat dibutuhkan. Salah satu pendampingan yaitu pembuatan buku profil UMKM produk olahan perikanan untuk mempermudah jalur informasi ke konsumen. Jaringan teknologi informasi berbasis website sangat membantu promosi UMKM produk perikanan yang dapat menjangkau konsumen dari lintas provinsi di Indonesia dan lintas negara.
PENGARUH STRUKTUR MODAL, STRUKTUR HUTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN INDUSTRI DASAR KIMIA TAHUN 2018-2022 Negara, Iwan Kusuma; Anwar, Adrianda; Animah, Animah; Muhdin, Muhdin; Ahyar, Muhammad; Harmaen, Ade
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23272

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, dan debt to equity ratio terhadap earning per share (EPS) pada perusahaan industri dasar kimia yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode yang digunakan dalam penelitian teknik sampling purposive dengan jumlah sampel 27 dan alat analisis  analisis regresi berganda dengan menggunakan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, serta debt to equity ratio tidak memiliki pengaruh signifikan terhadap EPS. Temuan ini mengindikasikan bahwa struktur kepemilikan dan tingkat utang perusahaan dalam industri dasar kimia tidak secara langsung menentukan kinerja profitabilitas perusahaan yang diukur melalui EPS selama periode penelitian. Implikasi penelitian pada periode penelitian kecenderungan para pemegang saham lebih berorientasi pada keberlanjutan usaha hal ini dikarenakan faktor eksternal yang sangat kuat di era covid-19 di dalam memengaruhi perusahaan
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pertanggungjawaban Bantuan Operasional Penyelenggaraan (BOP) Pada Taman Kanak-Kanak Di Kecamatan Masbagik Tiara Apriliani; Animah Animah; Rini Ridhawati
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3102

Abstract

This study aims to analyze the influence of human resource competency and information technology utilization on the quality of accountability reports for operational assistance in kindergartens in Masbagik District. The variables used in this study are human resource competency, information technology utilization, and the quality of accountability reports for operational assistance in kindergartens in Masbagik District. This study uses primary data obtained through distributing questionnaires to respondents. The population in this study were school principals, school treasurers, and school operators in kindergartens in Masbagik District. The sampling technique used was purposive sampling with a sampling result of 128 respondents. The data analysis tool used was Statistical Program for Social Science (SPSS) version 25. The data analysis technique used descriptive statistical testing, data validity and reliability testing, classical assumption tests (normality, multicollinearity, heteroscedasticity tests), and multiple linear hypothesis testing. The results of this study indicate that human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports, partially, while simultaneously, human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports. The implications of this study can be used as a knowledge contribution for educators in Masbagik District regarding the quality of operational assistance accountability reports. By considering both human resource competency and information technology utilization, the quality of operational assistance accountability reports in kindergartens can be improved.
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN: (CORPORATE SOCIAL RESPONSIBILITY, RETURN ON EQUITY, AND CORPORATE REPUTATION) Ramdani, Hendi; Animah, Animah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.49253

Abstract

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.
Peningkatan Kapasitas Pengurus BUMDes Lumbung Kreatif Melalui Pelatihan Analisis Potensi Desa dan Pengelolaan Keuangan Khaerul Umam; Lalu Andika Noviawan; Resty Yusnirmala Dewi; Animah Animah; Suparlan Suparlan
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 7 No. 3 (2024): Desember: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program pengabdian pada masyarakat ini bertujuan untuk meningkatkan kemandirian desa melalui peningkatan kapasitas pengurus dan pengelola BUMDes dengan pelatihan analisis potensi desa dan pengelolaan keuangan. Selain itu, untuk meningkatkan pemahaman seluruh pihak tentang peran strategis pemerintah desa dalam mendukung BUMDes. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan diskusi dalam menganalisis pengelolaan BUMDes yang sudah ada, kemudian memberikan panduan dan praktik terkait pengelolaan keuangan khususnya pencatatan dan pelaporan keuangan. Setelah itu diakhiri dengan penyampaian materi dan diskusi tentang peran strategis pemerintah desa dalam mendukung BUMDes. Kegiatan ini melibatkan BUMDes dan pemerintah desa selaku fasilitator, regulator, pemberi modal, pengawas, dan mediator. Selanjutnya dilakukan pendampingan untuk meningkatkan pemahaman dan keterampilan pihak terkait dalam menerapkan materi telah disampaikan oleh Tim Pengabdi. Kesimpulan dari pengabdian masyarakat ini adalah mitra dan pengabdi telah berdiskusi atas potensi yang dimiliki desa yang akan dijadikan fokus usaha BUMDes. Mitra telah mampu membuat buku kas harian, laporan laba rugi, laporan posisi keuangan, dan laporan arus kas.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Ade Pranata Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia . Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Ulaya Fitriani Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade Henri Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam Khaerul Watoni Komarullah, Umam Krisnina Maharani Putri Baiq Lalu Andika Noviawan Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Lusi Shinta Nugraha M. Ali Fikri M. Yogi Riyantama Isjoni Made Suarni Maharani Maharani, Maharani Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Kadek Meilynda Yanti Ni Ketut Nadya Chandra Dewi Ni Made Deviarini Putri Nila Rahayu Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nur Indah Haazimah Afilah Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Rakhmawati, Intan Ramdani, Hendi Rani, Indah Septia Resty Yusnirmala Dewi Ria Mawaddah Rini Ridhawati Rintihani Lodia Maya Sartika Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Sapriyadi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Taffana Wanda Salsabilla Thahir, Alamsyah M. Tiara Apriliani Titiek Herwanti TITIEK HERWANTI, TITIEK Ulaya Fitriani Baiq Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi