Article Per Year (5 Year)
p-Index From 2021 - 2026
8.333
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Media Ekonomi dan Manajemen Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Dirkantara Indonesia IIJSE Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Titik Aryati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 81 Documents
Search

 5   6   7   8   9 
Business Ethics in Moderating the Relationship Between Sustainability Governance and Digital Transformation on Firm Performance Darmawan, Arya; Khomsiyah; Aryati, Titik
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4374

Abstract

In the face of escalating global and domestic challenges, sustainability governance has emerged as a critical corporate priority, reflecting the growing demand for organizations to align profitability with environmental responsibility, social accountability, and ethical integrity. This study examines and analyzes the influence of sustainability governance and digital transformation on firm performance, with business ethics as a moderating variable. The sample in this study consists of 156 companies from the basic materials, consumer non-cyclicals, consumer cyclicals, energy, and industrials sectors listed on the Indonesia Stock Exchange during the 2022–2023 period, resulting in 312 observations. This research employs a quantitative approach using panel data regression methods. The findings of this study reveal that the integration of sustainable governance introduced as a novel aspect of this research significantly contributes to improving firm performance. In contrast, digital transformation was found to have no positive impact on firm performance. Furthermore, business ethics is able to strengthen the relationship between sustainability governance and digital transformation on firm performance. This research contributes to the development of stakeholder and agency theories, as well as practical implications for regulators, companies, and society in integrating sustainability and digitalization into corporate governance frameworks.
The Influence Of Strategic Management Accounting And Information Technology Capability On Company Performance With Sustainable Competitive Advantage As The Mediator Indrawati Marpaung, Elyzabet; Aryati, Titik; Augustine, Yvonne
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.516

Abstract

This study analyzes the influence of strategic management accounting and information technology capability on company performance and examines sustainable competitive advantage that can mediate the effect of strategic management accounting and information technology capability on company performance. The population of this study was companies from raw materials, industry, primary and non-primary consumer goods, and health sectors in Indonesia. Meanwhile, the research respondents were the employees of these companies. To collect the respondents’ responses, we employed the survey method. The employees’ responses from the same company were averagely calculated to be one value; therefore, one value stands for one company. This study employed 203 relevant companies so that it employed a structural equation model based on covariance. The hypothesis examination has revealed that strategic management accounting has a positive effect on sustainable competitive advantage. Sustainable competitive advantage has a positive effect on company performance. In contrast, strategic management accounting and information technology capability do not affect company performance. Information technology capability has no effect on sustainable competitive advantage. Sustainable competitive advantage can mediate the influence of strategic management accounting on company performance. Sustainable competitive advantage cannot mediate the effect of information technology capability on company performance.Finally, the application of strategic management accounting enables companies to achieve sustainable competitive advantage and ultimately improve company performance.
PENGARUH KEPEMILIKAN MANAJERIAL, TARGET KEUANGAN, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2022-2024 Ismaya Tri Waskita; Titik Aryati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8147

Abstract

Financial statement fraud has become an important issue in Indonesia's energy sector due to the asset-intensive nature of the industry and its susceptibility to conflicts of interest. This study aims to analyze the influence of managerial ownership, financial targets, and ineffective monitoring on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This research uses a quantitative approach with a verification method and panel data regression analysis using the Random Effect model. The research population consists of all energy companies listed on the IDX, with a sample of 67 companies selected through purposive sampling, resulting in 188 observations. The research instrument consists of secondary data obtained from audited financial statements, while data testing is conducted using EViews 12 software, including the Chow test, Hausman test, Lagrange Multiplier test, and hypothesis testing (F test and t test). The research results show that financial targets have a significant positive effect on financial statement fraud, whereas managerial ownership and ineffective monitoring have no significant effect. The study concludes that pressure to achieve profit targets encourages management to manipulate reports, while internal governance is not yet effective in preventing it.
Pengaruh Kinerja Perusahaan Terhadap Corporate Governance Reporting Dengan Variabel Moderating Ceo Tenure Aryati, Titik
Media Ekonomi dan Manajemen Vol 29, No 1 (2014): Upaya Peningkatan Asosiasi Merek, Kinerja Karyawan, dan Kinerja Perusahaan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.61 KB) | DOI: 10.24856/mem.v29i1.217

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menguji apakah CEO Tenure dapat moderat korelasi antara kinerja perusahaan dan pelaporan corporate governance (CG Index). Yang pertama, kami menguji efek langsung dari CEO Tenure dan kinerja perusahaan untuk CG Index. Yang kedua, kami uji moderat efek CEO Tenure dengan hubungan kinerja perusahaan dengan CG Index. Penelitian ini dilakukan pada perusahaan go public yang terdaftar di Bursa Efek Jakarta pada tahun 2005. Variabel independen adalah kinerja perusahaan yang diukur dengan ROE, CEO Tenure sebagai variabel moderasi, variabel kontrol umur perusahaan dan tingkat utang. Variabel dependen adalah Indeks CG dari Silvera & Baros (2006). Hasil penelitian menunjukkan kinerja perusahaan tidak meningkatkan Indeks CG. Kepemilikan CEO memiliki efek negatif dan signifikan terhadap indeks CG di level 10%. Namun, CEO Tenure tidak terbukti memoderasi hubungan antara kinerja perusahaan dan Indeks CG. Kata kunci: CEO tenure, CG index, kinerja perusahaan Abstract The purpose of the study is to test whether CEO Tenure can moderate the corelation between corporate performance and corporate governance reporting (CG Index). The first, we are testing the direct effect of CEO Tenure and corporate performance to CG Index. The second, we are testing moderating effect of CEO Tenure to the relationship of corporate performance with CG Index. This research was conducted at the company went public listed on the Jakarta Stock Exchange in 2005. Independent variables are company performance measured by ROE, CEO Tenure as moderating variable, the control variable are firm age and debt levels. The dependent variable is CG Index from Silvera &Baros (2006). The results showed the company performance was not improve the CG Index. CEO tenure had a negative and significant effect on the CG index at the level of 10%. However, CEO Tenure was not prove  to moderate the relationship between the corporate  performance and the CG Index. Keywords: CEO tenure, CG index,  corporate performance 
Konvergensi IFRS Dan Perilaku Manajemen Laba Di Indonesia, Malaysia Dan Singapura Aryati, Titik
Media Ekonomi dan Manajemen Vol 30, No 2 (2015): Upaya Membangun Keunggulan Bersaing Organisasi di Era Pasar Bebas
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.832 KB) | DOI: 10.24856/mem.v30i2.239

Abstract

Abstrak Konvergensi IFRS mendorong komparabilitas pelaporan keuangan dan meningkatkan transparansi pelaporan keuangan perusahaan. Perusahaan yang berkomitmen untuk konvergensi IFRS yang diharapkan dapat mengurangi perataan laba. Perataan laba adalah salah satu manifestasi dari tinggi manajemen laba dan pendapatan smoothing akan berdampak pada kualitas yang lebih Rendah. Implementasi IFRS dalam akuntansi akan mengurangi perataan laba sehingga kualitas akuntansi akan meningkat.CG (Corporate Governance) yang terkait dengan mekanisme yang memastikan bahwa investor perusahaan mendapatkan laba atas investasi mereka. Perusahaan di negara yang memiliki CG buruk akan merasa sulit untuk memberikan transparansi laporan keuangan dan memberikan pengungkapan yang memadai karena tidak ada cukup mekanisme untuk memverifikasi. Konvergensi IFRS di negara ini memperkuat perlindungan investor, akan memberikan transparansi dalam keputusan alokasi dan mengendalikan kepentingan antara perusahaan dan investor, sehingga diharapkan dapat mengurangi perataan laba.           Tujuan utama dari penelitian ini adalah untuk menguji apakah konvergensi IFRS.(International Financial Reporting Standards) di Indonesia, Singapura, dan negara-negara Malaysia bisa mengurangi pendapatan smoothing dengan tata kelola perusahaan tingkat negara sebagai variabel moderasi. Penelitian ini dilakukan selama dua tahun terhadap perusahaan manufaktur dari tiga negara di Asia, yaitu Indonesia, Singapura, dan Malaysia. Data analisis menggunakan analisis regresi berganda.          Hasil penelitian ini adalah IFRS Konvergensi dapat mengurangi perataan laba dalam tiga coutries. Corporate Governance sebagai variabel moderating tidak terbukti sebagai variabel moderating, tapi IFRS Konvergensi adalah pengganti dari variabel tata kelola perusahaan. Kata kunci: Konvergensi IFRS, perataan laba, tata kelola perusahaan  Abstract IFRS convergence encourages comparability of financial reporting and increase the transparency of corporate financial reporting. Companies that commit to the IFRS convergence is expected to reduce income smoothing. Income smoothing is one manifestation of the higher earnings management and income smoothing will have an impact on the quality of the more rendah. IFRS implementation in accounting will reduce income smoothing so the quality of accounting will increase.CG (Corporate Governance) related to a mechanism that ensures that corporate investors get a return on their investment The company in the country that his bad CG will find it difficult to provide transparency of financial statements and provide adequate disclosures because there is no enough mechanisms to verify. IFRS convergence in the country strengtheninvestor protection, will provide transparency in allocation decisions and controlling interest between the company and investors, so it is expected to further reduce income smoothing.The main objective of this study was to test whether the IFRS convergence (International Financial Reporting Standards) in Indonesia, Singapore, and Malaysia countries could reduce income smoothing with corporate governance the state level as moderating variable. This study was conducted over two years against manufacturing company of three countries in Asia, namely Indonesia, Singapore, and Malaysia. The analysis data using multiple regression analysis.The result of the study are the IFRS Convergence can reduce the income smoothing  in  three coutries. Corporate Governance as moderating variable is not proven as moderating variable, but IFRS Convergence is a substitute of corporate governance variable. Keywords: IFRS convergence, income smoothing, corporate governance
Keberagaman Gender Direksi, Kompensasi Eksekutif, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan Nur Aprilia Herlena; Titik Aryati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3497

Abstract

Kecurangan laporan keuangan mengancam stabilitas pasar modal, terutama di sektor consumer non-cyclicals BEI yang stabil namun rentan tekanan kinerja, seperti kasus Garuda Indonesia dan Indofarma. Penelitian ini bertujuan menguji pengaruh keberagaman gender direksi (Blau Index), kompensasi eksekutif, dan kualitas audit terhadap kecurangan laporan keuangan (M-Score Beneish). Menggunakan pendekatan kuantitatif kausal komparatif dengan data sekunder dari 55 perusahaan (165 observasi) periode 2022-2024, dipilih purposive sampling dari populasi 131 perusahaan. Instrumen mencakup proksi variabel dianalisis regresi data panel Random Effect Model (REM) via EViews 12, dengan uji asumsi klasik dan hipotesis t/F. Hasil menunjukkan kualitas audit berpengaruh negatif signifikan (koefisien -1.50, p=0.000), sementara keberagaman gender dan kompensasi eksekutif tidak signifikan secara parsial, meski simultan signifikan (Adjusted R²=0.145). Kesimpulan merekomendasikan penguatan audit Big Four dan kuota wanita di board minimal 30% bagi OJK.
PENGARUH TEKANAN STAKEHOLDER DAN KINERJA KEUANGAN TERHADAP KUALITAS SUSTAINABILITY REPORT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Dipo Rizkika Alfaiz; Titik Aryati
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 2 (2019): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan stakeholder dan kinerja keuangan terhadap kualitas sustainability report dengan komite audit sebagai variabel moderasi. Komponen tekanan stakeholder terdiri dari tekanan lingkungan, tekanan karyawan, tekanan konsumen, dan tekanan pemegang saham, sementara profitabilitas digunakan sebagai komponen kinerja keuangan. Penelitian ini menggunakan metode regresi linier berganda dengan jumlah sampel dari 105 sustainability report perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 dan teknik pengambilan sampel dengan metode purposive sampling. Temuan hasil penelitian menunjukkan perusahaan yang mendapatkan tekanan dari karyawan dan konsumen memiliki kualitas sustainability reportyang lebih tinggi dari pada perusahaan lain. Tekanan pemegang saham yang dimoderasi oleh komite audit berpengaruh signifikan positif terhadap kualitas sustainability report.
DOES FINANCIAL STATEMENT FRAUD MODERATE THE INFLUENCE OF CREDIT RISK AND CAPITAL ADEQUACY ON FINANCIAL DISTRESS Fadillah, Haqi; Aryati, Titik
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v11i2.13545

Abstract

ABSTRACTIn Indonesia's banking sector, altering or tampering with financial statements is a common practice aimed at portraying better company performance. Nevertheless, this behavior often signals underlying financial struggles or distress within the banks. This study evaluates whether Financial Statement Fraud moderates the linkage between Credit Risk, Capital Adequacy, and Financial Distress. The observation includes banking entities listed on the Indonesia Stock Exchange within the 2019 to 2023 period. Hypotheses were examined using Moderated Regression Analysis (MRA). Empirical evidence reveals that elevated Credit Risk significantly elevates the probability of Financial Distress in banks. Conversely, robust Capital Adequacy serves as a primary safeguard to maintain the fiscal stability of the firm. Financial Statement Fraud proves to exacerbate the detrimental impact of asset risks, obscuring financial distortion signals for investors. These revelations underscore the urgency of reporting integrity and strict compliance with government regulations to prevent insolvency. Maintaining high transparency in financial statements is essential for mitigating future Financial Distress risks.ABSTRAKDi sektor perbankan Indonesia, pengubahan atau pemalsuan laporan keuangan sudah menjadi praktik yang umum dilakukan dengan tujuan untuk menunjukkan kinerja perusahaan yang lebih baik. Namun, kenyataannya, tindakan ini sering kali menandakan adanya permasalahan keuangan atau financial distress yang dialami oleh bank. Penelitian ini menganalisis peran Financial Statement Fraud dalam memoderasi keterkaitan antara Credit Risk, Capital Adequacy, dan Financial Distress. Data observasi mencakup entitas perbankan di Bursa Efek Indonesia dengan rentang waktu pengamatan dari tahun 2019 hingga 2023. Pengujian hipotesis dilakukan menggunakan metode Moderated Regression Analysis (MRA). Bukti empiris mengungkap bahwa peningkatan Credit Risk secara signifikan mempercepat kondisi Financial Distress pada sektor perbankan. Sebaliknya, penguatan Capital Adequacy terbukti memberikan proteksi terhadap potensi kegagalan keuangan yang mungkin dialami perusahaan. Temuan menunjukkan bahwa Financial Statement Fraud memperparah dampak buruk risiko aset terhadap stabilitas ekonomi perbankan. Optimalisasi tata kelola tersebut krusial guna memitigasi potensi Financial Distress pada institusi perbankan di masa depan
Trust, Tax Complexity, and Digital Transformation: Determinants of Tax Compliance Rawun, Yuli; Murwaningsari, Etty; Aryati, Titik
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.172

Abstract

Tax compliance constitutes a persistent governance challenge in Indonesia, where institutional trust deficits and regulatory complexity persistently undermine voluntary fiscal adherence. This study pursues four objectives: (1) to examine the direct effect of institutional trust on voluntary fiscal adherence; (2) to assess the impact of tax complexity on compliance behavior; (3) to determine whether Digital Transformation moderates the trust-to-compliance relationship; and (4) to evaluate whether Digital Transformation attenuates tax complexity’s adverse effect on adherence. Grounded in the Slippery Slope Framework, Compliance Theory, and the Technology-Organization-Environment (TOE) Framework, a quantitative survey design was employed. Primary data were collected from 396 active tax consultants registered with the Indonesian Tax Consultants Association (IKPI), selected via criterion-based purposive sampling from 450 distributed questionnaires. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 with 5,000 bootstrap subsamples. Results reveal that institutional trust exerts no significant direct effect on compliance, whereas tax complexity significantly impairs adherence. Digital Transformation operates as a pure moderator enhancing the trust-compliance pathway and as a quasi-moderator mitigating complexity’s adverse influence, collectively explaining 50.6% of variance. These findings confirm Digital Transformation as a pivotal institutional lever for evidence-based fiscal governance reform in emerging economies.
INSTITUTIONAL DETERMINANTS OF LOCAL FINANCIAL SUSTAINABILITY IN INDONESIA: A MULTIDIMENSIONAL INDEX APPROACH Kustiani, Nur; Aryati, Titik; Herawaty, Vinola; Sustiyo, Joko
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43105

Abstract

Indonesia faces an accountability contradiction where nearly all local governments achieve Unqualified (WTP) audit opinions despite persistent vertical fiscal imbalances and high dependency on central transfers. Addressing the normative shifts introduced by Law No. 1 of 2022 (UU HKPD), this study develops a Local Financial Sustainability (LFS) Index that bridges IPSASB RPG 1 with specific national pillars, namely spending quality and local independence. Analyzing 404 local governments over the 2022–2023 period using Panel Corrected Standard Error (PCSE), the findings reveal that spending efficiency and budget transparency are potent drivers of financial sustainability, signaling managerial effectiveness and reduced agency costs. Notably, contrary to sticky cost theory, administrative intensity exhibits a strong positive influence, acting as a proxy for the institutional capacity required for regulatory transitions. This research redefines fiscal health through productive expenditure and institutional maturity. Practically, the LFS Index provides a self-assessment tool and a performance-based framework for central policymakers in the UU HKPD era.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Augustine, Yvonne Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury Darmawan, Arya David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi, Febriana Candra Dipo Rizkika Alfaiz Dipo Rizkika Alfaiz Etty Murwaningsari Etty Murwaningsari Fadillah, Haqi Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Indrawati Marpaung, Elyzabet Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Ismaya Tri Waskita Juniati Gunawan, Juniati KHOMSIYAH Kurniawati Kustiani, Nur M. Yogi Riyantama Isjoni Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nur Aprilia Herlena Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putri Rahmadani, Chairunisa Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Sustiyo, Joko Swastika, Heni Vinola Herawaty Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Yoel Charisma Walansendouw Yuli Rawun, Yuli Yusran, Husna Leila