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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar The Indonesian Accounting Review Jurnal Al-Iqtishad Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi AFEBI Accounting Review J-MACC : Journal of Management and Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Education Management and Social Science JAZ: Jurnal Akuntansi Unihaz Al-Kharaj: Journal of Islamic Economic and Business Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Ilmu Multidisplin Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS JEBI (Jurnal Ekonomi dan Bisnis Islam) International Journal of Entrepreneurship and Business Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Jurnal Ekonomika Manajemen Dan Bisnis Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Management and Social Sciences International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Medika: Medika Jurnal Bisinis Digital International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Business and Quality Research Greenation International Journal of Economics and Accounting Dinasti Accounting Review Jurnal Dinamika Sosial dan Sains International Journal of Economics and Management Research Profixa: International Journal of Economic and Business Research
Wirmie Eka Putra
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Wirmie Eka Putra; Dahlia; Scheilla Aprilia Murnidayanti; Heriyani Heriyani; Aegisia Sukmawati; Febby Nanda Utami
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.
Influence of Financial Literacy, Self-Control, and Risk Tolerance on Financial Well-Being with Investment Decision-Making as a Mediating Variable in Generation Z in Jambi City Raras Aroyo; Wirmie Eka Putra; Rita Friyani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9630

Abstract

This study examines the influence of financial literacy, self-control, and risk tolerance on the financial well-being of Generation Z in Jambi City, where low literacy and impulsive behavior threaten financial stability (OJK, 2024). The aim is to examine the direct and mediating relationships in investment decision-making. Using a quantitative explanatory approach with PLS-SEM, the Generation Z population aged 18-28 years (133,114 people) was purposively sampled to obtain 100 respondents via a Google Form questionnaire. SmartPLS analysis included validity, reliability, and hypothesis testing. The results showed that financial literacy (β=0.405, p<0.01) and self-control (β=0.391, p<0.01) had a direct significant effect on financial well-being; investment decision-making mediated partially (H8-H9 were accepted), while risk tolerance was not significant (H3, H7, H10 were rejected). The conclusion recommends a self-control-based digital literacy program to improve sustainable investment decisions.
Systematic Literature Review: Pencegahan Fraud Pengadaan Barang dan Jasa Melalui Sistem Pengendalian Internal, Whistleblowing System, E-procurement dan Komitmen Organisasi Rani Nur Az-zahra Osman; Sri Rahayu; Wirmie Eka Putra
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2651

Abstract

Tinjauan literatur sistematis ini mengkaji pencegahan fraud dalam pengadaan barang dan jasa pemerintah melalui sistem pengendalian internal, whistleblowing system, e-procurement, dan komitmen organisasi. Penelitian ini bertujuan untuk mensintesis temuan penelitian yang ada mengenai faktor-faktor yang mempengaruhi pencegahan fraud dalam proses pengadaan publik. Menggunakan metodologi tinjauan sistematis, penelitian ini menganalisis 20 studi relevan yang dipublikasikan antara tahun 2020-2025. Temuan mengungkapkan bahwa sistem pengendalian internal, whistleblowing system, dan e-procurement berkontribusi signifikan terhadap pencegahan fraud, sementara komitmen organisasi berperan sebagai faktor mediasi yang memperkuat hubungan-hubungan tersebut. Tinjauan ini mengidentifikasi teori Fraud Triangle sebagai kerangka teoretis dominan, yang telah berevolusi menjadi model Fraud Diamond, Fraud Scale, dan Fraud Hexagon. Dimensi-dimensi kunci yang dikaji meliputi lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan untuk pengendalian internal; dimensi struktural, operasional, dan perawatan untuk whistleblowing system; e-tendering, e-catalogue, e-purchasing, dan portal pengadaan nasional untuk e-procurement; serta komitmen afektif, berkelanjutan, dan normatif untuk komitmen organisasi. Hasil menunjukkan temuan yang beragam di berbagai penelitian, mengindikasikan perlunya pemahaman kontekstual terhadap variabel-variabel ini dalam pengaturan organisasi yang berbeda.
Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5092

Abstract

Firm value has shifted from a shareholder-centered view to a broader stakeholder perspective. Investors consider ESG factors alongside financial performance, which remains essential in reflecting a company’s profitability and debt management capacity. This study aims to analyze the effect of environmental, social, and governance on firm value mediated by financial performance. This quantitative study examined companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was determined using purposive sampling based on specific criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study indicate that environmental, social, and governance have a significant influence on financial performance. ESG has a significant impact on firm value, indicating that companies with higher levels of ESG coverage tend to have higher firm value. Financial performance significantly influences firm value, indicating that the market values companies that demonstrate stable financial performance. Financial performance partially mediates the relationship between environmental, social, and governance and firm value. These findings imply that companies should integrate ESG practices into their strategic and financial policies to enhance performance and increase firm value in the long term.
Pengaruh Green accounting Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Perusahaan Sebagai Variabel Intervening (Studi Empiris Perusahaan Sektor Energi & Industri Periode 2020-2024) Della Gusvina; Wirmie Eka Putra; Muhammad Ridwan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3787

Abstract

The underlying problem of this research is the limited empirical evidence regarding the effectiveness of green accounting implementation in increasing company value, especially when linked to the role of financial performance as an intervening variable. This study aims to analyze the effect of green accounting on company value with financial performance as an intervening variable in energy and industrial sector companies during the 2020–2024 period. The research method uses a quantitative approach with Partial Least Square (PLS) analysis techniques through the SmartPLS application. The research sample consisted of 21 energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 observation period and were selected through a purposive sampling method. The results show that green accounting has a positive and significant effect on financial performance and company value. However, the key finding of this study is that financial performance does not significantly affect company value and is unable to mediate the relationship between green accounting and company value. Thus, although green accounting practices can directly improve financial performance and market perception, this improvement in financial performance does not act as a bridge between the influence of green accounting practices on company value. This finding confirms that investors respond more directly to environmental commitments, rather than through changes in financial performance as an intermediary.
Prosedur Pembiayaan Pra Pensiun Berkah Berdasarkan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) Pada PT BANK Syariah Indonesia Tbk Kc Jambi Pattimura Meisya Hidayatika; Wirmie Eka Putra
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.895

Abstract

Pembiayaan Pra Pensiun Berkah merupakan salah satu produk pembiayaan syariah yang ditujukan bagi pegawai aktif yang akan memasuki masa pensiun untuk memenuhi berbagai kebutuhan konsumtif maupun produktif. Dalam pelaksanaannya, pembiayaan tersebut harus dilakukan sesuai dengan prinsip syariah dan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) agar terhindar dari unsur riba, gharar, dan maisir. Penelitian ini bertujuan untuk mengetahui prosedur akad Pembiayaan Pra Pensiun Berkah serta menganalisis kesesuaiannya dengan Fatwa DSN-MUI pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan pembiayaan di lapangan. Hasil penelitian menunjukkan bahwa prosedur Pembiayaan Pra Pensiun Berkah meliputi tahap pengajuan pembiayaan, pemeriksaan dokumen, pengecekan Sistem Layanan Informasi Keuangan (SLIK), analisis kelayakan, persetujuan pembiayaan, pelaksanaan akad, pencairan dana, hingga monitoring pembayaran angsuran. Akad yang digunakan dalam pembiayaan ini umumnya adalah akad murabahah dan musyarakah mutanaqisah (MMQ) yang disesuaikan dengan tujuan pembiayaan nasabah. Hasil penelitian juga menunjukkan bahwa pelaksanaan Pembiayaan Pra Pensiun Berkah telah memenuhi prinsip transparansi, keadilan, dan kehati-hatian serta sesuai dengan rukun, syarat, dan ketentuan yang diatur dalam Fatwa DSN-MUI. Dengan demikian, dapat disimpulkan bahwa prosedur Pembiayaan Pra Pensiun Berkah pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah berjalan sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian perbankan syariah dan bahan evaluasi bagi lembaga keuangan syariah dalam meningkatkan kualitas layanan serta kepatuhan terhadap prinsip syariah.
Prosedur Pencairan Pembiayaan Gadai Emas Berdasarkan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) Pada PT Bank Syariah Indonesia TBK KC Jambi Pattimura Meisyi Hidayatika; Wirmie Eka Putra
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.901

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura serta menganalisis kesesuaiannya dengan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Produk gadai emas merupakan salah satu layanan pembiayaan jangka pendek yang memberikan kemudahan bagi masyarakat dalam memperoleh dana dengan menjadikan emas sebagai barang jaminan tanpa harus menjual aset yang dimiliki. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh melalui observasi dan wawancara dengan pegawai yang menangani produk gadai emas, sedangkan data sekunder diperoleh dari dokumen perusahaan, buku, jurnal, peraturan, dan fatwa yang berkaitan dengan pembiayaan gadai emas syariah. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan studi pustaka, sedangkan analisis data dilakukan secara deskriptif dengan membandingkan praktik yang diterapkan di perusahaan dengan ketentuan syariah yang berlaku. Hasil penelitian menunjukkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura meliputi tahap pengajuan pembiayaan, pemeriksaan dan penaksiran emas, penentuan jumlah pembiayaan, pelaksanaan akad, dan pencairan dana kepada nasabah. Berdasarkan hasil analisis, prosedur yang diterapkan telah sesuai dengan ketentuan Fatwa DSN-MUI mengenai pembiayaan gadai emas, baik dari aspek pelaksanaan akad maupun penetapan biaya pemeliharaan dan penyimpanan barang jaminan. Dengan demikian, dapat disimpulkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah dilaksanakan sesuai dengan prinsip syariah dan ketentuan yang berlaku dalam kegiatan perbankan syariah
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Nelsi Arisandy; Afrizal Afrizal; Wirmie Eka Putra; Rico Wijaya Z
Jurnal Al-Iqtishad Vol. 20 No. 2 (2024): December 2024
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
System Quality and Information Quality in Public Sector Accounting Information Systems: The Mediating Role of Perceived Usefulness on User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 5 (2026): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i5.6748

Abstract

This study is motivated by the suboptimal level of user satisfaction in the implementation of accounting information systems in the public sector. The objective of this study is to examine the effect of system quality and information quality on user satisfaction with the mediating role of perceived usefulness. The research object is work units that are partners of the State Treasury Service Office in Jambi, with a population of 230 work units and a sample of 161 work units. This study employs a quantitative approach using survey methods and data analysis through Partial Least Squares Structural Equation Modeling. The results show that system quality and information quality have a positive and significant effect on perceived usefulness. Furthermore, perceived usefulness has a positive and significant effect on user satisfaction. Information quality also has a direct effect on user satisfaction, while system quality does not have a direct effect. Mediation analysis indicates that perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between information quality and user satisfaction. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction in public sector accounting information systems.
Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis Iskandar Sam; Haryadi; Sri Rahayu; Wirmie Eka Putra; Ratih Kusumastuti
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5696

Abstract

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.
Co-Authors . Latifah Achmad Hizazi Achmad Hizazi Aegisia Sukmawati Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Almira Yumna Putri Ammanda, Rinaldi Andi Mirdah Andi Mirdah Annisa Safitri Arnando Prasetya Dahlia Dahlia Dahlia Dahmiri DEDY SETIAWAN Dedy Setiawan Dedy Setiawan Della Gusvina Delta Ferryandi Wibowo Derist Touriano Desi Yuliana Desiana Rahmawati Dewi Fitriyani Dhiya Ulhaq Disya Yuke Farhana Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Febby Nanda Utami Fergisa Rindang Primadi Fitrini Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Halalika Masyruro Haryadi Heni Pujiastuti Heriyani Heriyani Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Iskandar Sam Jenny Liana Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maulana Akmal Malik Maya Widyana Dewi Meisya Hidayatika Meisyi Hidayatika Melyza Melyza Mery Rohaya Sihombing Mirdah, Andi Misni Erwati Mohammad Orinaldi Muhammad Firdaus Saputra Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Nelsi Arisandy Netty Herawaty Nurul Firda A Nyimas Dian Maisyarah Perdi Y Siregar Prasetyo, Eko Putra, Dios Nugraha Rahayu Rahayu Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Rani Nur Az-zahra Osman Ranti Melasari Raras Aroyo Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Scheilla Aprilia Murnidayanti Selia Meilantika Simatupang, Laurencius Sri Rahayu Sri Rahayu Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sry Rosita Suci Mulyani Suci Ramadhani Suci Safitri Sulis Septiani Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tari Apriani Tialonawarmi, Feny Tona Aurora Lubis Tri Lestari Tri Lestari VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yogi Firmansyah Yudi - Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusmanÿ Yumna Syaza Kani Putri