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Analisis laporan keberlanjutan perusahaan di sub sektor barang baku logam dan mineral lainnya tahun 2019-2020 C Susi Maryanti; Nurah Haerani; Rizky Meydina; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.11 KB) | DOI: 10.32670/fairvalue.v4i7.1314

Abstract

The purpose of this research is to study and compare the level of completeness of the disclosure of the company's Sustainability Report in the Metal and Other Mineral Raw Goods Sub-Sector. The type of research used is qualitative research with descriptive analysis method of primary data on 4 company Sustainability Reports included in the sub-sector of raw metals and other minerals, namely the Sustainability Report of PT Aneka Tambang Tbk., PT Bumi Resources Mineral Tbk., PT Timah Tbk., PT Vale Indonesia Tbk., 2019 and 2020. In general, general disclosure, economic topics, environmental topics and social topics increased in 2020. This shows that the level of concern of the four companies to the community and stakeholders has increased. The total GRI Standards for general and topicspecific disclosures are 145 disclosures. Of this total, PT Aneka Tambang Tbk. made 74 disclosures or 51.03% in 2019 and 86 or 49.31% in 2020. PT Bumi Resources Mineral Tbk. made 66 disclosures or 45.53% in 2019 and 78 disclosures in 2020 or 53.79%. PT Timah Tbk. made 81 disclosures or 55.86% in 2019 and in 2020 as many as 75 disclosures or 51.72%. PT Vale Indonesia Tbk. made 69 disclosures or 47.59% in 2019 and 96 disclosures or 66.21% in 2020.
Analisis kinerja keuangan pemerintah wilayah Kota Cirebon (anggaran tahun 2015-2019) Lutfiyana, Evi; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.193 KB) | DOI: 10.32670/fairvalue.v4i8.1524

Abstract

This study aims to determine the Financial Performance of the Regional Government of Cirebon City (2015-2019 Budget). This research method uses quantitative descriptive using assessment tools such as the degree of decentralization ratio, independence ratio, effectiveness and growth ratio. Based on the results of the studies are it shows that the financial performance of the local government of Cirebon City is seen from the decentralization ratio has increased from year to year, although the percentage increase is not so large. This shows that the average income of the city of Cirebon from the last 5 years (2015-2019) is 31.16%. Meanwhile, in the 2015 local government of Cirebon City had been financial of independence ratio was lowest situation with a percentage of 32.84, but in the 2018-2019 the ratio of Cirebon City's regional financial independence has increased, being in the medium category and has a participatory relationship. In this regard, the Cirebon City Regional Government can be said to have an ability financial to realize the planned PAD also Cirebon City's PAD growth is relatively up and down. but it that, to always maximize revenue from the existing income capabilities for the benefit of the region and its citizens.
Analysis of implementation : the payroll accounting system and employee wages Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.524 KB) | DOI: 10.32670/fairvalue.v4i10.1756

Abstract

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.
Pengaruh kinerja keuangan terhadap nilai perusahaan pada industri infrastruktur telekomunikasi tahun 2017-2021 Fajri, Ahmad; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2582

Abstract

The purpose of this study is to examine and analyze the effect of financial performance, namely the current ratio, Debt to Equity Ratio, return on assets and return on equity on firm value (Price to Book Value). Investors certainly want developments in every business. Firm value is an indicator of financial performance that can be used by investors to assess the company's business development. The object of this research is the company in the Telecommunication Infrastructure Industry which is listed on the Indonesia Stock Exchange for the period 2017-2021. This study conducted a quantitative data analysis. The population of this study is the entire Telecommunication Infrastructure Industry listed on the Indonesia Stock Exchange 2017-2021. The sample used is 11 companies using purposive sampling as a sampling method. Data were analyzed using classical assumption test and multiple linear regression. This study proves that financial performance represented by the return on assets and return on equity has a positive and significant effect on firm value, while current ratio & Debt to Equity Ratio have no effect on firm value, respectively.
Penghindaran pajak perusahaan: Tinjauan literatur Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Tax avoidance is an attempt to legally evade taxes without violating tax laws, with the aim of taking advantage of weaknesses in tax laws to reduce the tax burden. This study seeks to summarize the key findings of tax avoidance studies in the financial accounting literature over the past decade. In determining the existence of tax evasion and the causes and consequences of corporate tax avoidance, we consider theoretical developments and relevant empirical findings on relevant topics. We propose various ideas for further research to explore the under-researched topic of tax avoidance.
PERAN GEOMORFOLOGI DALAM ANALISIS RISIKO BENCANA LONGSOR DI DAERAH KARANGGAYAM, KABUPATEN KEBUMEN, PROVINSI JAWA TENGAH, INDONESIA Retongga, Nofrohu; Putri Wijaya, Nurhikmah; Anwar, Ardian; Akbar, Rizky; Ramadhan, Ilfan Prabu; Anjani, Dito Fatria; Darmawan, Wawan; M. Haris; Firdaus; Munandar, Agus; Kurniawan, Wawan
Hexagon Jurnal Teknik dan Sains Vol 5 No 2 (2024): HEXAGON - Edisi 10
Publisher : Fakultas Teknologi Lingkungan dan Mineral - Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/hexagon.v5i2.3997

Abstract

The aim of this study was to determine the role of geomorphology in analyzing the risk of landslides disasters in a complete and comprehensive manner in the Karanggayam area, Kebumen Regency, Central Java Province, based on threat, vulnerability, resilience, and exposure factors. This research is descriptive in nature, so the data source relies on the results of field observations, which are then supported by data from laboratory analysis. The stages in this research were divided into data acquisition, data analysis, and studio stages. Studies of drainage patterns and geomorphological studies can be used as indicators to analyze the risk of landslides, such as landforms, soil thickness, slope, lithology, land use, and vegetation, as well as other indicators such as population density and rainfall, while indicators of resilience factors and exposure factors such as early warning systems, evacuation routes, health facilities, the economy, road borders, and river borders are part of social, economic, and public health. The risk of landslides in the Karanggayam area has three levels: low, medium, and high.
Impact Of The Maqasid Sharia Index Mediation On Financial And Governance Performance And Profitability Sharia Commercial Banks In Indonesia Hadibowono, Satrio; Munandar, Agus
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9337

Abstract

This study aims to explore the impact of the influence of Maqashid Syariah as a moderating variable on the variables capital adequacy ratio, operational costs, non-performance finance, Sharia supervisory board, and independent board of commissioners in influencing the profitability of Islamic banks in Indonesia. using panel data regression analysis, which is a combination of time series and cross-sectional data. The sample consists of 11 Islamic commercial banks with a time series from 2015 to 2020. The factors in the study are based on previous empirical literature. The findings show that the variables that have been moderated by Maqashid Shariah, such as the capital adequacy ratio and the Sharia supervisory board, are more significant than the variables of operational costs, non-performance finance, and the independent board of commissioners in influencing the profitability of Indonesian Sharia banking. The results of the study show that profitability growth, as measured by the moderation of the Islamic Maqashid variable on the capital adequacy ratio and the Sharia supervisory board, is a significant determinant of profitability, which implies that most of the profitability of Islamic banking in Indonesia is motivated by the capital adequacy ratio and the Sharia supervisory board, which is statistically significant. The coefficients of the capital adequacy ratio and Sharia supervisory board measures imply that these variables have a positive effect on the profitability of Islamic banking in Indonesia. The increase in profitability of Islamic banking in Indonesia, as measured by the capital adequacy ratio and the Sharia supervisory board, has a positive effect on profitability; these findings indicate that the growth of factors such as operational costs, non-performance finance, and the independent board of commissioners in influencing profitability of Indonesian Sharia banking is not motivating.
META ANALISIS PENGARUH ABSENSI FINGERPRINT TERHADAP DISIPLIN DAN KINERJA KARYAWAN Elis, Elis; Munandar, Agus
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 6, No 2 (2022): JPEKBM (DESEMBER,2022)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v6i2.2512

Abstract

Salah satu indikator penilaian kinerja dan disiplin kerja adalah keberadaan karyawan dalam organisasi atau perusahaan. Studi meta analisis ini bertujuan untuk menganalisis kembali hasil studi fingerprint absensi dalam meningkatkan disiplin dan kinerja karyawan. Tahapan dalam meta analisis ini adalah, pertama menentukan masalah yang akan diteliti, mengumpulkan data hasil penelitian yang telah ada, menganalisis data, merangkumnya dan mengambil kesimpulan. Pengumpulan data dilakukan oleh peneliti dengan menelusuri artikel yang dipublikasikan di jurnal online melalui Google Scholar. Dari hasil penelusuran, terpilih 10 artikel relevan sepanjang tahun 2022 dan 2021. Hasil penelitian menunjukkan bahwa kehadiran sidik jari berpengaruh besar terhadap disiplin dan kinerja karyawan.
Edukasi Menabung Sejak Dini di Mi Fitrah Insani: Upaya Meningkatkan Kesadaran Finansial Pada Anak Usia Dini S, Lina Marlina; Sabdotomo, Azamu; G, Andhika Maula; Munandar, Agus; Y, Alia Dwi; Latifah, Cindy; B, Dea Ockta; Rohayati, Eneng; Wahyuni, Cantika; Rizki, Tri; Maulana, Rizkian
Jurnal Pengabdian Sosial Vol. 1 No. 11 (2024): September
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/bd5chn53

Abstract

Kegiatan sosialisasi menabung sejak dini merupakan salah satu upaya untuk meningkatkan kesadaran dan kemampuan finansial pada anak-anak. Menabung merupakan suatu kegiatan penting yang perlu dipelajari sejak dini agar terbentuk kebiasaan yang baik dalam pengelolaan keuangan di masa depan. Namun, masih terdapat kekurangan dalam proses pembelajaran menabung pada anak-anak, terutama pada usia dini. Oleh karena itu, kegiatan sosialisasi menabung sejak dini bagi murid kelas 3 dan 4 MIFitrah Insani dilaksanakan dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang menabung kepada siswa. Kegiatan ini dilakukan melalui metode ceramah (sosialisasi) dan simulasi menabung dengan menggunakan celengan yang dibuat atas kreativitas siswa. Teknik pengumpulamn data dilakukan melalui observasi. Hasil pengabdian masyarakat menunjukkan bahwa tidak terjadi perubahan dari sebelum adanya kegiatan budaya menabung dengan setelah dikenalkan budaya menabung. Hasil observasi kegiatan budaya menabung yang dilaksanakan selama 4 hari menunjukan  bahwa kelompok eksperimen memperoleh rata-rata hasil yang paling sedikit dibandingkan dengan kelompok kontrol.
PENGARUH PENDAPATAN DAN PEMBELIAN ASSET TERHADAP PELAPORAN PAJAK ORANG PRIBADI BERBASIS SISTEM KOMPARASI PADA MITRA KERJA PT ABC Astuti, Yuni; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.961

Abstract

The purpose of this study is to determine the influence of income and asset purchases on individual tax reporting using a comparative system carried out on the scope of PT ABC's partners. This study uses quantitative descriptive methods in the form of observations, interviews and case studies on tax reporting documentation. Based on the results of observations and interviews, many respondents do not know the influence of income and asset purchases on personal tax reporting, so many of the respondents are unable to explain questions from the tax office regarding income that is not propotional to asset purchases. The results of the study show that the comparative system implemented by PT ABC in handling personal tax reporting is very effective and able to minimize these problems.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Cahyati, Diah Nur Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Japar Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Raharjo Raharjo Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta