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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Gorontalo Accounting Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) JOURNAL OF Qualitative Health Research & Case Studies Reports Health & Medical Sciences Jurnal Pengabdian Masyarakat Accounting Analysis Journal Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Pakar Pengabdian Kesehatan
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PENGARUH LINGKUNGAN KERJA, EFIKASI DIRI, PELATIHAN PROFESIONAL DAN PENGHARGAAN FINANSIAL TERHADAP MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Pekanbaru) Irma, Ade; Andreas, Andreas; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted with the aim of testing and proving teh influence of thework environment, self-efficacy, professional training and financial rewards oninterest in choosing a career as a public accountant. This research is aquantitative reserch where the data used in this study are primary data and datacollection using a questionnaire measured by a Likert scale. The questionnairewas distributed using gform. The population in this study is a private university inPekanbaru. The sampel in this study were Accountanting Study Program studentsof 2021. The number of samples in this study was 170 respondents, the samplingmethod was Purposive Sampling. Data analysis was carried out using multiplelinear regression processed with the help of the SPSS version 30 program. Theresults of this study indicate that self-efficacy, professional training and financialrewards have an effect on career selection as a public accountant. And the workenvironment does not affect the interest in choosing a career as a publicaccountant.Key wods: work environment, self efficacy, professional training, financialrewards, interest, career choice
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Samsat Ujung Batu) Lestari, Wita; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see (1) the effect of taxpayer awareness on taxpayer compliance (2) theeffect of the quality of tax services on taxpayer compliance (3) the effect of tax rates ontaxpayer compliance (4) the effect of financial conditions on taxpayer compliance. Thisstudy is a type of quantitative research. The source of research data is primary data withdata collection techniques using questionnaires. The population in this study were allindividual taxpayers registered at the Ujung Batu Samsat in 2019-2025. The samplingmethod in this study used incidental sampling techniques and used the Slovin formula todetermine the number of respondents. The sample used in this study was 100 taxpayers. Theresearch data was processed using PLS SEM with the smartPLS 4 application. The resultsof the study showed that taxpayer awareness, tax rates and financial conditions had apositive and significant effect on motor vehicle taxpayer compliance, while the quality of taxservices did not have a positive effect on motor vehicle taxpayer compliance.Keyword: taxpayer awareness, quality of tax services, tax rates, financial conditions,taxpayer compliance
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PENDIDIKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Sihite, Vorarta Adelia Kristauli; Nasrizal, Nasrizal; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the implementation of E-filing, compliancelevel, and tax knowledge on taxpayer compliance with compliance costs as a moderatingvariable. The population in this study is individual taxpayers registered at KPP PratamaTampan Pekanbaru. The sampling method used in this study is non-probability sampling.The data analysis technique used in this study is analysis with the SEM SMARTPLSmodel. The results of the study showed that the variable Education Level had no effect ontaxpayer compliance, the variable of e-filing and tax knowledge had an effect on taxpayercompliance, compliance costs were not able to moderate the influence of Education Levelon taxpayer compliance, compliance costs were able to moderate the effect of theimplementation of e-filing and tax knowledge on taxpayer compliance.Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation Knowledge
PENGARUH KONDISI KEUANGAN, LEVERAGE DAN REPUTASI AUDITOR PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Sari, Cendy Septania; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test and prove empirically the influence of financialconditions, leverage and auditor reputation on going concern audit opinion. Thepopulation of this research is real estate and property companies listed on theIDX for the 2019-2021 period with a total sample of 58 companies. The samplingtechnique uses purposive sampling. The data analysis method used in thisresearch is a quantitative analysis technique with a logistic regression hypothesistesting formula which is processed with the help of a software program. Theresults of hypothesis testing show that the financial condition and leveragevariables have a significant effect on going concern audit opinion, while theauditor's reputation is not proven to have an effect.Keywords: Financial Condition, Auditor Reputation, Leverage and GoingConcern Audit Opinion
PENGARUH SALES GROWTH, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Noveirina, Ditta; Anisma, Yuneita; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of sales growth, profitability, andcapital intensity on tax aggressiveness with institutional ownership as moderatingvariable in non cyclicals consumer sector companies listed on the indonesian stockexchange (idx) in 2020-2023 period. The method used in this research is multiplelinear regression analysis method and moderated regression analysis with usingSPSS version 25 software. The sample selection in this study was using thepurposive sampling method. The sample in this study amounted to 208 companies.The results of this study indicate that the sales growth has no influence on taxaggressiveness, the probability and capital intensity had an influence on taxaggressiveness, the institutional ownership is not able to moderate sales growth,the institutional ownership is able to moderate the probability and capital intensityon tax aggressiveness.Keywords: Sales Growth, Profitability, Capital Intensity, Tax Aggressiveness, andInstitutional Ownership.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Di Kecamatan Kampa Kabupaten Kampar Hariyani, Eka; Safitri, Devi; Supriono, Supriono
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7203

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi, penciptaan lapangan kerja, dan peningkatan kesejahteraan masyarakat. Kecamatan Kampa, Kabupaten Kampar, merupakan wilayah dengan potensi besar dalam pengembangan UMKM di sektor perdagangan, kuliner, pertanian, dan jasa. Namun, banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan transaksi dan penyusunan laporan keuangan. Permasalahan utama yang dihadapi pelaku UMKM antara lain rendahnya pengetahuan akuntansi yang menyebabkan pencatatan masih dilakukan secara manual dan tidak teratur. Akibatnya, pelaku usaha kesulitan memantau kondisi keuangan, menghitung laba rugi, serta mengakses pembiayaan formal. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bagi 30 pelaku UMKM. Kegiatan ini bertujuan meningkatkan pengetahuan dan keterampilan dasar dalam pencatatan dan pelaporan keuangan agar usaha dikelola lebih profesional dan berkelanjutan. Metode yang digunakan mencakup sosialisasi, pelatihan serta pendampingan praktik penyusunan laporan laba rugi, perubahan ekuitas, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam membuat laporan keuangan secara mandiri. Kegiatan ini diharapkan memperkuat daya saing UMKM serta mendukung pengembangan ekonomi daerah secara optimal. Oleh karena itu, kegiatan ini perlu terus dilakukan secara berkelanjutan agar dampaknya dapat lebih luas dan berkesinambungan
The Influence of Investment Decisions, Profitability, and Company Size on Company Value Sari, Ika; Matsani; Safitri, Devi
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4463

Abstract

The purpose of this study is to examine the influence of investment decisions, profitability, and company size on company value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative method with a causal approach and purposive sampling. The data used are secondary data and were analyzed using multiple linear regression using SPSS 26. The results of this study indicate that investment decisions and company size do not affect company value while profitability affects company value.
Peningkatan Pengetahuan Masyarakat Tentang Kesehatan Lingkungan di RT 19 Kelurahan Sawah Lebar Baru Kota Bengkulu Suryani, Ade Irma; Salma, Atika; Putri, Anisa Ika; Kartika, Dewi; Safitri, Devi; Hartati, Devi; Sari, Felia Novita; Sihombing, Ginna Veronica; Selviana, Indah; Sari, Nilam Kencana; Veronica, Syndi Ayu; Ningsih, Sunarti Maili; Yurnilawati, Yurnilawati; Novita, Vivin
Jurnal Pakar Pengabdian Kesehatan Vol. 1 No. 1 (2025): Juni
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jppk.v1i1.281

Abstract

Environmental health is a crucial aspect in maintaining community quality of life, particularly in densely populated areas such as RT 19, Sawah Lebar Baru Village, Bengkulu. The lack of public knowledge regarding sanitation, waste management, and vector control contributes to the high risk of environment-related diseases. This Thematic Community Service Program (KKN-T) from Dehasen University Bengkulu aimed to evaluate the effectiveness of environmental health education in improving community knowledge and practices through environmental clean-up activities, distribution of educational leaflets, health counseling, and group discussions. The results revealed that the majority of the community initially had limited knowledge about environmental health. Implemented in the RT 19 residential area, the program demonstrated significant improvement in community awareness regarding environmental cleanliness. We recommend regular implementation of this education program by health workers and Posyandu cadres to achieve a healthy and self-reliant community.
Edukasi manfaat jus timun terhadap penurunan tekanan darah pada penderita hipertensi Efroliza, Efroliza; Solihin, Solihin; Yunesi, Vira Suci; Natassyalia, Anjellicha; Safitri, Devi; Sulistin, Triani Mustika; Widiastuti, Resta; Dayanti, Nenti; Ulfa, Maria; Anisa, Anisa; Zahra, Andi Az
JOURNAL OF Qualitative Health Research & Case Studies Reports Vol 6 No 4 (2026): April Edition 2026
Publisher : Published by: Indonesian Public Health-Observer Information Forum (IPHORR) Kerjasama dengan Persatuan Perawat Nasional Indonesia (PPNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56922/quilt.v6i4.2668

Abstract

Background: Hypertension is a non-communicable disease that is a major risk factor for cardiovascular diseases, such as stroke and coronary heart disease, and contributes significantly to global morbidity and mortality rates. The World Health Organization reported that in 2024 approximately 1.4 billion adults aged 30–79 years suffer from hypertension, or nearly 33% of the world's adult population. Purpose: To analyze the effect of education on the benefits of cucumber juice in lowering blood pressure on improving community knowledge. Method: This study used an educational approach with simple interventions based on education and the provision of cucumber juice to increase community knowledge regarding hypertension control. The method used was pre-experimental with a one-group pretest–posttest design. The activity was carried out with 30 adult participants selected using purposive sampling according to the inclusion criteria, namely willing to participate in the activity, not allergic to cucumbers, and not currently undergoing medical conditions that strictly limit fluid intake.. Results: Of the 30 participants who participated in the activity, the average knowledge score before the education (pretest) was recorded at 48.7. After receiving education and a demonstration on how to make and consume cucumber juice, the average knowledge score increased to 81.3. Conclusion: Education on the benefits of cucumber juice using leaflets has been shown to increase public knowledge about lowering blood pressure and managing hypertension.   Keywords: Blood Pressure; Cucumber Juice; Educationl; Hypertension.   Pendahuluan: Hipertensi merupakan salah satu penyakit tidak menular yang menjadi faktor risiko utama terjadinya penyakit kardiovaskular, seperti stroke dan penyakit jantung koroner, serta berkontribusi signifikan terhadap angka morbiditas dan mortalitas global. World Health Organization melaporkan bahwa pada tahun 2024 sekitar 1.4 miliar orang dewasa usia 30–79 tahun mengalami hipertensi, atau hampir 33% populasi dewasa dunia. Tujuan: Untuk menganalisis pengaruh edukasi manfaat jus timun dalam menurunkan tekanan darah terhadap peningkatan pengetahuan masyarakat. Metode: Studi ini dilakukan dengan pendekatan edukatif dengan intervensi sederhana berbasis edukasi dan pemberian jus timun untuk meningkatkan pengetahuan masyarakat mengenai pengendalian hipertensi. Metode yang digunakan adalah pre-experimental dengan desain one group pretest–posttest. Kegiatan dilaksanakan pada 30 peserta dewasa yang dipilih menggunakan teknik purposive sampling sesuai kriteria inklusi, yaitu bersedia mengikuti kegiatan, tidak memiliki alergi terhadap timun, dan tidak sedang menjalani kondisi medis yang membatasi konsumsi cairan secara ketat. Hasil: Sebanyak 30 partisipan yang mengikuti kegiatan, rata-rata skor pengetahuan sebelum edukasi (pretest) tercatat sebesar 48.7. Setelah diberikan edukasi dan demonstrasi mengenai cara pembuatan serta konsumsi jus timun rata-rata skor pengetahuan meningkat menjadi 81.3. Simpulan: Edukasi manfaat jus timun menggunakan media leaflet terbukti meningkatkan pengetahuan masyarakat mengenai penurunan tekanan darah dan pengendalian hipertensi.                       Kata Kunci: Edukasi; Hipertensi; Jus Timun; Tekanan Darah.
THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Dzihni Ariza; Zirman Zirman; Devi Safitri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Ade Irma Suryani Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Andreas Andreas Anggraini, Haryeni Sastra Anis Maghfiroh Anisa Anisa Annisa Annisa Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azwir Nasir Baskara, Bayu Yosa Budiawati SUpangkat Iskandar, Budiawati SUpangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Dayanti, Nenti Desmiyawati ' Desmiyawati Desmiyawati Desni Irma Wika Devi Hartati Devi Safitri, Ahmad Landong Dewi Kartika Dzihni Ariza Ecin Kuraesin Efroliza, Efroliza Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Indradewa, Rhian Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Khairunisa, Novia Futty Kirmizi Ritonga Koen Hendrawan La Ode Turi Lasmana, Andi Lestari, Wita Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Maria Ulfa Matheus, Evan Matsani Mawarni, Elsa Meilda Wiguna Meiriza Djohari, Meiriza Meri, Meri Muhammad Andri Prayoga Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Nasrizal, Nasrizal Natassyalia, Anjellicha Ning Umbar Susilowati Ningsih, Sunarti Maili Nofriyanti Noveirina, Ditta Novita, Vivin Nur Azlina Nur Azlina Nuraminah, Nuraminah Nurhaliza Nurhaliza Nuriani ' Nurmairina Nurzakyya Tinnisa Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Anisa Ika Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli ' Rasuli Rasuli Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Salma, Atika Sandie Davitra Alfitriady Sari, Cendy Septania Sari, Felia Novita Sari, Ika Sari, Nilam Kencana Selviana, Indah Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih Sihite, Vorarta Adelia Kristauli Sihombing, Ginna Veronica Sinata, Novia SITI KHOLIFAH Siti Raihani Siti Sarah Solihin Solihin Suhairi Sulistin, Triani Mustika Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Veronica, Syndi Ayu Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widiastuti, Resta Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yunesi, Vira Suci Yurnilawati, Yurnilawati Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zahra, Andi Az Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '