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All Journal Jurnal Akuntansi & Auditing Indonesia Biota MediaKom : Jurnal Ilmiah Ilmu Komunikasi Jurnal Mirai Management Jurnal Pertanian Agros Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Kajian Akuntansi Journal of Accounting Auditing and Business ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer JURNAL EDUKASI NONFORMAL Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial MEDIASI Jurnal Kajian dan Terapan Media, Bahasa, Komunikasi Jurnal Ilmiah Wahana Pendidikan Journal Peqguruang: Conference Series Jurnal Interaktif: Warta Pengabdian Pendidikan (JIWPP) Dedikasi: Jurnal Pengabdian Masyarakat Jurnal HUMANIS Inter Script: Journal of Creative Communication eProceedings of Management Jurnal Riset Akuntansi IIJSE Jurnal Penelitian Teknologi Informasi dan Sains Filosofi: Publikasi Ilmu Komunikasi, Desain, Seni Budaya Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) Edumaspul: Jurnal Pendidikan
Kurnia Kurnia
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KONDISI TEMPERATUR, WAKTU, DAN ph REAKSI UNTUK MENGOPTIMASI PROSEDUR STANDAR ANALISA PLATINUM DENGAN EKSTRAKSI ATOMIC ABSORPTION SPECTROMETRY Ronaldo Irzon; Kurnia Kurnia
Jurnal Geologi dan Sumberdaya Mineral Vol. 14 No. 4 (2013): Jurnal Geologi dan Sumberdaya Mineral
Publisher : Pusat Survei Geologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33332/jgsm.geologi.v14i4.78

Abstract

Atomic Absorption Spectrometry (AAS) merupakan salah satu perangkat yang familiar dalam pengujian kadar kimia karena memilik kapabilitas tinggi dengan konsumsi waktu, biaya, dan tenaga yang tidak besar untuk mendapat presisi uji yang cukup baik. Penelitian mengenai optimasi perangkat ini telah banyak dilakukan. Pusat Survei Geologi turut melakukan studi terhadap perangkat ini untuk pengujian logam mulia, salah satunya adalah Platinum (Pt) terhadap contoh geologi. Percobaan ekstraksi Pt menggunakan kelat Amonium Pirolidin Carbamat dan pelarut Metil Isobutil Keton sesuai skema literatur memberikan recovery 14 - 20% yang berarti proses belum baik secara kuantitatif. Tulisan ini mengurai standar prosedur yang sudah ada dan meneliti pengaruh variabel termperatur, waktu, dan pH ekstraksi Pt pada beberapa konsentrasi standar sebelum diperiksakan kandungannya menggunakan AAS. Hasil percobaan menasbihkan bahwa temperatur ekstraksi terbaik adalah pada keadaan kamar, dengan lama reaksi 60 menit antara ion Pt dan APDC. Disimpulkan bahwa kondisi pH 2,0 merupakan tingkat keasaman terbaik. Proses ekstraksi hasil penelitian ini cocok pada Pt dalam matrik yang tidak banyak mengandung logam lainnya seperti dalam air atau pada katalis. Pengukuran dalam matrik berkondisi sebaliknya, seperti pada Saprolit masih memerlukan penelitian lebih lanjut terkait selektifitas APDC terhadap logam berat lain. Prosedur standar ini dapat dikembangkan agar lebih tangguh untuk diterapkan pada laboratorium manapun dan diajukan sebagai standar pengujian Pt di IndonesiaKata Kunci: Platinum, AAS, standar, ekstraksi, kondisi reaksi.
ACUAN STANDAR INTERNAL GEOKIMIA DENGAN MATRIKS STREAM SEDIMENTS WILAYAH SOREANG, JAWA BARAT R Irzon; Kurnia Kurnia
Jurnal Geologi dan Sumberdaya Mineral Vol. 23 No. 1 (2013): Jurnal Sumber Daya Geologi
Publisher : Pusat Survei Geologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33332/jgsm.geologi.v23i1.95

Abstract

Certified reference materials are needed in producing a good validity level of measurement process. The closer analytical result of CRM to its certificated value, the better quality of measurement would be. This studi was aimed to produce internal reference material in three kinds of stream sediment matrixes: the first is considered as natural stream sediment, the second suggest to be affected by industrial and anthropogenic actifity, and the last one was taken near by conventional gold mining location. All about sampling location, geological setting and megascopic description of the samples had been collected and saved properly. The three stream sediments samples were homogenized manually and separated in to some split bottles and were prepared and analyzed chemically to show their homogeneity. An Atomic Absorbance Spectrometry and X-Ray Floresence are used to analyze the samples for tatally nine times. Measurement results show that these in-house reference materials are in good level of homogeneity and many chemical elements can be used as a reference value with coefficient of variance <5%. Several factors influence the type of sediment are also reflected in the value of the elements content of each sample, where each example shows the content of the element in accordance with the factors that affect the flow of sediment respectively. This study could be continued further to produce a national reference material in stream sediments matrix.Key words: : in–house reference material, stream sediments, AAS, XRF
PENGARUH LIMBAH CAIR KELAPA SAWIT KOLAM AEROBIK DAN PUPUK N, P, K TERHADAP N, P, K TANAH, PERTUMBUHAN, DAN HASIL JAGUNG MANIS PADA TANAH ALUVIAL Kurnia Kurnia; Riduansyah Riduansyah; Rita Hayati
Agros Journal of Agriculture Science Vol 26, No 1 (2024): Edisi APRIL
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v26i1.4263

Abstract

This research aims to analyze the effect of the oil palm liquid waste and N, P, K fertilizer on the nutrient of N, P, K growth and yield of sweet corn (Zea mays Saccharata Sturt) on alluvial soil. The research will be carried out at the experimental station of the Faculty of Agriculture, Tanjungpura University in Pontianak, West Kalimantan. Analysis of BOD (Biological Oxygen Demand) and NPK levels of liquid waste was carried out at the Land Quality and Health Laboratory, Faculty of Agriculture, Tanjungpura University. Analysis of soil N, P, K elements was carried out at the Chemistry and Soil Fertility Laboratory, Faculty of Agriculture. Tanjungpura University in Pontianak West Kalimantan. The research will take place in August – December 2023. The research conducted as a field experimental by designed Completely Randomized Design pattern with 2 main factor, the first factor consists of 3 levels, namely: N0 (0 Urea, Sp-36 and KCL gram), N1 (4.5 Urea, 3.75 Sp-36, 3 KCL grams), N2 (9 Urea, 7.5 Sp-36, 6 KCL grams), and the second factor consists of 4 levels, namely: L0 (100% Palm Oil Liquid Waste, L1 (75% l/polybaq), L2 (50% l/polybaq), L3 (25% l/polybaq), each treatment was repeated 3 times to obtain 36 treatments. The variables observed in this study included soil reaction (pH H2O), C-organic, N-total, P-available, K-available, plant height, stem diameter, number of leaves, and weight of cobs with husks and weight of cobs without husks. The results of the research showed that the treatment of Aerobic Oil Palm Processing Liquid Waste had an influence on pH and K-available, while the treatment of NPK fertilizer could have an influence on pH, P-available, K-available, plant height, stem diameter, number of leaves, and the results of cob weight with husks and husk weight without husks and the treatment of POLW and N, P, K fertilizer did not provide an interaction between all parameters. Keywords: alluvial soils; NPK fertilizer; oil palm liquid waste; sweet corn INTISARI Penelitian ini bertujuan untuk menganalisis pengaruh limbah cair kelapa sawit kolam aerobik dan pupuk N, P, K terhadap ketersediaan hara N, P, K, pertumbuhan dan hasil tanaman jagung manis (Zea mays saccharata Sturt) pada tanah Aluvial. Penelitian akan dilakukan di kebun percobaan Fakultas Pertanian Universitas Tanjungpura, Pontianak Kalimantan Barat Analisis kadar BOD dan NPK limbah cair dilakukan di Laboratorium Kualitas dan Kesehatan lahan Fakultas Pertanian Universitas Tanjungpura. Pontianak, Kalimantan Barat. Analisis unsur N, P, K tanah   dilakukan di Laboratorium Kimia dan Kesuburan tanah Fakultas Pertanian. Penelitian akan berlangsung dilaksanakan pada Agustus – Desember 2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode eksperimen lapangan dengan pola Rancangan Acak Lengkap 2 faktorial, faktor pertama terdiri dari 3 taraf, yaitu : N0 (0 Urea, Sp-36 dan KCL gram), N1 (4,5 Urea, 3,75 Sp-36, 3 KCL gram), N2 (9 Urea , 7,5 Sp-36, 6 KCL gram), dan faktor kedua terdiri dari 4 taraf  yaitu : L0 (100% Limbah Cair Kelapa Sawit (LCKS)), L1 (75% l/polybaq), L2 (50% l/polybaq), L3 (25% l/polybaq), masing-masing perlakuan diulang sebanyak 3 kali sehingga mendaptkan 36 sampel tanaman. Variabel yang diamati dalam penelitian ini meliputi, reaksi tanah (pH H2O), C-organik, N-total, P-tersedia, K-tersedia, tinggi tanaman, diameter batang, banyak daun, dan berat tongkol dengan klobot serta berat tongkol tanpa klobot. Hasil penelitian menunjukkan bahwa perlakuan Limbah Cair Pengolahan Kelapa Sawit kolam Aerobik memberikan pengaruh terhadap pH dan K-tersedia, sedangkan pada perlakuan pemberian pupuk NPK dapat memberikan pengaruh pada pH, P-tersedia, K-tersedia, tinggi tanaman, diameter batang, banyak daun, dan hasil berat tongkol dengan klobot serta berat klobot tanpa klobot dan perlakuan LCKS dan pupuk N, P, K tidak memberikan interaksi semua parameter.Kata kunci: jagung manis; limbah cair kelapa sawit; pupuk N, P, K; tanah aluvial
Optimasi Fitur Seleksi Random Forest Menggunakan GA Dalam Klasifikasi Data Penyakit Gagal Jantung Agung Khoeruddin; Fahri Andriansyah Sudrajat; Galuh Purnama; Iman Kuwangid; Kurnia Kurnia; Ricky Firmansyah
Jurnal Penelitian Teknologi Informasi dan Sains Vol. 1 No. 2 (2023): JUNI : JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jptis.v1i2.323

Abstract

Diseases of the heart and blood vessels, such as coronary artery disease (heart attack), cerebrovascular disease (stroke), heart failure (HF), and other pathologies, are collectively referred to as cardiovascular disease (CVD). Globally, around 17 million people a year die from cardiovascular disease, with mortality increasing significantly for the first time in 50 years. Has performed an analysis of the performance of the selection algorithm with case studies predicting the determination of the customer's risk profile. Data mining is the extraction of previously unknown or previously hidden patterns from large databases or data warehouses. This study compares data mining classification models Nave Bayes, Decision Tree, Random Forest, KNN, and SVM to find the most effective model for classifying customer profile data. Later, the most accurate model will be proposed as a replacement model for forecasting the customer's risk profile. As a result, the accuracy value obtained is 82.93% and AUC is 0.896. Then accuracy testing is carried out using the rapidminer application. Testing on rapidminer was carried out with the highest accuracy obtained with an accuracy value of 86.64% and an AUC of 0.880.
Nilai Pesan dan Kredibilitas Influencer dalam Meningkatkan Brand Trust pada Konten Iklan Youtube Puspaningdyah, Ruth Karmelita; Kurnia Kurnia
Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya Vol. 2 No. 3 (2025): Agustus : Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/filosofi.v2i3.926

Abstract

The Sambal ABC advertising campaign “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content uses a character named Tejo. The Sambal ABC advertisement can strengthen the brand image and increase customer trust by including a character that fits the brand. Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her kitchen reflects its quality and deliciousness. This study specifically discusses the ABC chili sauce advertisement “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content using a character named Mrs. Tejo. This is because Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her cooking reflects the quality and deliciousness of her product. Therefore, this advertisement can strengthen the brand image and increase customer trust. This study uses a quantitative approach and uses random sampling. This study targets Sambal ABC consumers who watch the YouTube advertisement “Sambal ABC: Cap Cip Top – Icap Icip Ngetop”. This survey involved 109 respondents who were all aware of the Sambal ABC YouTube advertisement, had consumed Sambal ABC products, and were also aware of the Sambal ABC advertising campaign. A total of 109 respondents were interviewed; however, only 100 met the specified criteria. Survey data was collected through an online survey using SmartPLS 3.0. The results showed that respondents trusted the Sambal ABC brand more due to the use of influencers in its advertisements. This was determined based on the content of the advertisements and who spoke first. Ibu Tejo's power was such that respondents felt close to her and believed she was close to them because they shared similarities with her in several aspects of influencer credibility, including interests. Respondents also found Ibu Tejo interesting because she was funny, engaging, interesting, and entertaining, and she was able to explain Sambal ABC very well.
Optimalisasi Fasilitas Lab Bahasa Sebagai Media Pembelajaran Terpadu Kurnia Kurnia; Shafwan Nugraha; Andi Nursiskawati Siangka; Muhammad Arsyad; Mu’fidatul Nurul Hajjad; Elihami Elihami
Edumaspul: Jurnal Pendidikan Vol 4 No 2 (2020): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v4i2.4037

Abstract

Pendidikan adalah sebuah system. Singkatnya, pendidikan saling berhubungan dan didikung beberapa komponen untuk mencapai tujuannya. Salah satu komponan pendidikan adalah lembaga pendidikan. Artikel ini akan menguraikan fasilitas laboratorium bahasa sebagai media pembelajaran terintegrasi. Singkatnya, laboratorium bahasa dengan audiovisual dan multimedia dapat mendukung pendalaman proses pembelajaran bahasa khususnya bahasa inggris sebagai mata kuliah dasar umum di STIE Muhammadiyah Mamuju. Materi yang didukung oleh alat laboratorium bahasa meliputi stereo headset, tape repeater, LCD Proyektor, papan tulis, computer, LCD televice, audio box, video, CD/DVD-ROM, pendingin ruangan, karpet, meja dan kursi. Mengingat pentingnya peran Lembaga Bahasa, diharapkan semua lembaga pendidikan memiliki fasilitas ini. Lembaga yang telah memiliki fasilitas laboratorium bahasa diharapkan dapat mengelola fasilitas tersebut dengan baik agar proses pembelajaran tetap efektif dan optimal.
Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District) Fransiska Trisyami Irmayati Subu; Lilis Ardini; Kurnia Kurnia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5906

Abstract

This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria. The research method used is quantitative with a survey approach. The data used in this study is a questionnaire. Data analysis using Moderated Regression Analysis. The study's results indicate that rationalization and capability positively affect fraud tendencies and internal control systems moderate the effect of capability on fraud tendencies. The results also show that pressure and opportunity do not affect fraud tendencies while internal control systems do not moderate the effect of pressure, opportunity, and rationalization on fraud tendencies. Based on the results of the study, savings and loan cooperatives in Sikka Regency do not provide pressure but provide motivation and compensation to meet every need and improve the internal control system.
Pengaruh Pengungkapan ESG, Deferred Tax Expense, dan Debt to Equity Ratio (DER) Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Sektor Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020- 2024) Cakra Berri; Kurnia Kurnia
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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

Abstract

Kepentingan perpajakan bagi pemerintah dan perusahaan bersifat tidak selaras. Perusahaan mengartikan pajak sebagaibeban yang harus dibayarkan namun bagi pemerintah pajak diartikan sebagai suatu pendapatan untuk negara. Taxavoidance adalah ikhtiar yang dilakukan oleh suatu company dalam menghindarkan pajak yang lazim dibayarkan.Riset ini berfokus dalam mengetahui efek dari pengungkapan ESG, deferred income tax expense, dan leverage ratioterhadap reduksi beban pajak (tax avoidance) pada company sub unit perkebunan kelapa sawit yang terlisting padaBursa Efek Indonesia periode 2020-2024. Penelitian menggunakan data yang telah tersedia yaitu data pada lamansetiap company. Terdapat totak populasi 28 perusahaan. Hal tersebut didapatkan dengan pengambilan sample yanghanya memilih sampel tertentu atau dapat disebut purposive sampling technique. terpilih sebanyak delapan sampelcompany terpilih yang menjadi objek pada riset ini dengan total 30 sampel observasi. Data dianalisis denganmemanfaatkan analisis regresi data panel dengan Eviews 12 dalam analisis metode. Akhir dari riset menunjukkanbahwasannya pemberian pengungkapan ESG, deferred tax expense, dan leverage ratio memberi efek simultanterhadap tax avoidance. Tax avoidance dipengaruhi oleh pengungkapan ESG secara positif. Sementara deferred taxexpense dan debt to equity ratio tidak memiliki pengaruh terhadap reduksi beban pajak (tax avoidance). Maka daririset ini dapat kita ketahui bahwa perusahaan dengan pengungkapan ESG yang tinggi mendorong perusahaanmelakukan praktik tax avoidance.Kata Kunci : Deferred Tax Expense, Debt to Equity Ratio, Pengungkapan ESG, Tax Avoidance.
Akuntabilitas Pengelolaan Dana Desa terhadap Pemberdayaan dan Pembangunan Desa Lola Indah Permata; Nur Fadjrih Asyik; Kurnia Kurnia
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4162

Abstract

Accountability of Village Fund Management is one of the accountability forms that is done by the Village Government for their fund management that later will be shared openly with villagers and can be publicly accessed. The Accountability of the Prambangan Village Fund Management was not relevant; as there were differences in village fund details for the 2022-2023 budget year. Those differences occurred because obstacles appeared, i.e. the fund was late in distribution for the 2022 budget year. It affected the village's development and empowerment. Therefore, the role of the Village Government was crucially needed. Some efforts and role-taking were applied to overcome the burdens so that it would not happen again. Moreover, they were implemented to improve the accountability of Village Fund Management at the Prambangan Gresik, East Java. The study was qualitative. Furthermore, the data were primary which were taken from interview results. The instruments in the data collection technique were observation, interview, and documentation. As a result, it showed that the accountability of the Prambangan village fund management was not relevant and accountable, as there was a burden for the distribution fund for the 2022 budget year. Therefore, the Village Government made some efforts and roles together with the village apparatus and villagers to overcome the problems that happened.
KORELASI KEBIASAAN MEMBACA TERHADAP KEMAMPUAN MEMBACA PEMAHAMAN PADA SISWA KELAS VII SMP NEGERI 1 MAMBI Kurnia Kurnia; Nur Hafsah Yunus; Handayani Handayani
Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Vol 18, No 1 (2022): Pepatudzu, Volume 18, Nomor 1, Mei 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/fkip.v18i1.3741

Abstract

This study aims to determine the relationship between reading habits and the ability to read grade VII students of SMP N 1 Mambi. The analytical method used in this study is a quantitative research method with a correlational design. The population in this study were all students of SMP N 1 Mambi, the sample of this study was class VII students with a total of 57 students. The instruments used are test sheets and questionnaires. Data collection techniques in this study are test and non-test techniques—data analysis techniques, namely descriptive statistics and inferential statistics parametric inferential Pearson correlation. The descriptive statistical analysis of reading habits results showed that the highest score was 92.50 and the lowest score was 54.17. Then the total number obtained is 4254.13, and the average is 74.6339. The results of descriptive statistical analysis of reading comprehension ability showed the highest score obtained was 89.29 and the lowest score was 25.00. Then the total number obtained is 3510.68, and the average is 61.5909. shows that when the Pearson Correlation is -0.120 and sig. (2-tailed) is 0.347. Because of sig. (2-tailed) is higher than (0.05) then it can be stated that there is no relationship between reading habits and reading comprehension. 
Co-Authors Abdul Muttalib Agung Budi Pramono Agung Khoeruddin Agustina Dianova Ahamad Baihaki Ahmad Fachrizal Andi Nursiskawati Siangka Annisa Awwaliyah Anti Azizah Aprilianti Ayu Safitri Azizah Azizah Badianur Badianur Baiq Nurlaela Hardiana Baiq Rufaida Agustina Busro, B. Cahaya Rizki Cakra Berri Cicik Suciarti Dudi Pratomo Dyah Kunti Wirapratiwi Edo Surya Bintoro ELIHAMI, ELIHAMI Elly Suryani Eva Mulyati Fahri Andriansyah Sudrajat Fransiska Trisyami Irmayati Subu Galuh Purnama Guntari Titik Mulyani Haeruddin Hafid Handayani Handayani Iman Kuwangid Ingka Safitri Jamaluddin Kamaruddin Junaeda Kaharuddin Latifah Nor Thoybah Lilis Ardini Lola Indah Permata Maharani Ad’ha Markus Iyus Supiandi Mildawati, Titik Mufidatul Nurul Hajjad Muhammad Arsyad Mu’fidatul Nurul Hajjad Ni Putu Desy Cristiana Yanthi Novayanti, Deasy Nur Fadjrih Asyik Nur Hafsah Yunus Nurul Mumtahanah Puspaningdyah, Ruth Karmelita R Irzon Rahmat Hidayat Retno Issroviatiningrum Ricky Firmansyah Riduansyah Riduansyah Rinto Efendi Rita Hayati Ronaldo Irzon Rubiyanti Rubiyanti Rusli Rusli Safira Apriyulianti Sahabuddin, Chuduriah Santi Dwi Yulisti Shafwan Nugraha Sherina Kusramadhani Siska Yudowati SITI NURJANAH Sri Hartati Sudirman Sudirman Tiika Dewi Utami Yakobus Bustami Yuli Santoso Yulia Mujiaty ZAINI MIFTAH