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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Syiar Hukum: Jurnal Ilmu Hukum PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic MUQTASID Jurnal Mahasiswa Fakultas Hukum Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Geosaintek HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JURNAL KONSELING GUSJIGANG Economica: Jurnal Ekonomi Islam Jurnal Komputer Terapan al-Uqud : Journal of Islamic Economics Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ekonomi Islam Jurnal Ekonomi & Keuangan Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Petir KOMPUTIKA - Jurnal Sistem Komputer Jurnal Samudra Ekonomi dan Bisnis JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Iqtishoduna: Jurnal Ekonomi Islam Proceeding of Conference on Islamic Management, Accounting, and Economics Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kajian Bisnis STIE Widya Wiwaha Social, Humanities, and Educational Studies (SHEs): Conference Series Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Reviu Akuntansi dan Bisnis Indonesia Inovasi: Jurnal Diklat Keagamaan Pinisi Business Administration Review Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal BILAL: Bisnis Ekonomi Halal International Journal of Education and Social Science (IJESS) Jurnal Riset Hukum Keluarga islam Formosa Journal of Applied Sciences (FJAS) Journal of Engineering Environtmental Energy and Science JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Profit: Jurnal Manajemen, Bisnis dan Akuntansi ATHENA: Journal of Social Culture and Society Jurnal Ekonomi Islam Economics, Business, Accounting & Society Review Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntan Publik JRIIN :Jurnal Riset Informatika dan Inovasi Karimah Tauhid Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Blantika : Multidisciplinary Journal Jurnal Ilmiah Al-Muttaqin Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Darma Cendekia Jurnal Pengabdian Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Journal of The Civil Engineering Student Berkala Arkeologi Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Bimbingan dan Konseling Islam EDUKASI Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Jurnal Multidisiplin Indonesia Jurnal Teknologi dan Inovasi Industri Jurnal Kajian Ekonomi dan Perbankan Syariah Journal of Shoutheast Asian Islam and Society (JSEAIS) Al-Iqro' LamLaj Studi Administrasi Publik dan ilmu Komunikasi Media for Empowerment, Mobilization, and Innovation in Research & Community
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Peran Etika Komunikasi Dalam Membentuk Budaya Organisasi Islami Muhammad rifqi; Aditya putra helvani; Ismail Mubarok
Jurnal Multidisiplin Indonesia Vol. 1 No. 4 (2023): Desember: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v1i4.117

Abstract

The purpose of this article is to find out how important good communication etiquette is because we as human beings must have good etiquette when we speak so that people who communicate with us feel comfortable and will not be offended by what we say. This ethical culture must be instilled within us. ourselves in accordance with the teachings of Islam, especially those taught by the Al-Quran. Organizational culture is very important, especially in Islamic educational institutions, where it creates a culture that is flexible and never regressive, which when combined with a religion based on the Koran and Sunnah will make the institution perfect. In addition, religious individuals will separate their culture in the struggle for education itself if they cannot integrate religious teachings into their daily lives. marginalized in competition in the world of education itself, culture and ethics are very important in relation to our daily lives in small and large scopes, communication ethics is very important, namely it will make us more careful and clever in speaking. In Islamic organizations, manners and ethics of communication are highly prioritized, not only in our own country, but also in our own country. Even abroad, we are the same, so wherever we are, we should speak kind words.
Sharia Disclosure Practices: A Comparison of Islamic Banks in Indonesia and Malaysia Fadila, Nisa Rahma; Muhammad, Rifqi; Subekti, Titin; Nugraheni, Peni; Mohammed, Nor Farizal
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.7435

Abstract

The growth of Islamic banking, particularly in Indonesia and Malaysia, has resulted in an increase in assets and disbursement in the two developing countries. This provides an opportunity as well as challenges in implementing good governance to maintain compliance with sharia principles. Involving data from Islamic banks in Indonesia and Malaysia from 2016 to 2018, this study aims to measure the Sharia disclosure level with seven indicators developed from previous research. The results demonstrate that Islamic banks in both countries did not meet the full Sharia disclosure requirement, as evidenced by an index of less than one, namely 0.76 for Islamic banks in Indonesia and 0.57 for Islamic banks in Malaysia. The findings of this study are expected to contribute to the improvement of the management of Islamic banks in both countries, to provide more comprehensive sharia disclosure in their annual report.
PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN PELATIHAN TERHADAP KINERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL MODERATING PADA BNI SYARIAH CABANG PEKALONGAN Muhammad Rifqi; Rinda Asytuti
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 1 No. 2 (2020): Edisi Desember
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.011 KB) | DOI: 10.51510/bilal.v1i2.190

Abstract

This study aims to determine the effect of organizational culture, motivation, and training on employee performance with compensation as a moderating variable. The population in this study were all employees of BNI Syariah Pekalongan Branch as many as 50 people. Data collection techniques using a questionnaire. Data were analyzed using moderation regression analysis with the interaction test method. The results of this study indicate that organizational culture, motivation, and training partially have a positive and significant effect on employee performance; compensation does not moderate the effect of organizational culture on employee performance; compensation moderates the influence of motivation on employee performance; and compensation moderates the effect of training on employee performance.
IMPLEMENTASI AKAD IJARAH MULTIJASA SEKTOR PENDIDIKAN: STUDI KASUS BANK CIMB NIAGA SYARIAH Muhammad, Rifqi; Lailatul Fatmawati, Nur
Ekonomi Islam Vol. 11 No. 2 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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Abstract

One of the Islamic banking products that is quite flexible is multi-service Ijarah. This paper aims to analyze the implementation of multi-service ijarah contracts in one of the Islamic banks, especially for financing the education sector. The implementation of multiservice ijarah financing is carried out in accordance with the Fatwa of the National Sharia Council (DSN) of the Indonesian Ulema Council (MUI) by combining the ijarah contract and the wakalah contract. However, there are still obstacles to identify financing objects in this education sector. In addition, the status of using the wakalah contract as a supporting contract is still unclear in the practice of multi-service ijarah. The issue of the imposition of fines by banks is also an important discussion as a solution to provide optimal services for customers who need financing in the education sector. Keywords: multi-service ijarah, fines, and education sector
The Influence of Live Streaming on Flash Sale and ITS Impact on Impulse Buying of Shopee E-Commerce Users in Indonesia Ridwan Alif Nurfatria; Hakim Ramadhan; Muhammad Rifqi; Adi Setiawan; Misbak
Athena: Journal of Social, Culture and Society Vol. 2 No. 2 (2024): April 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/athena.v2i2.288

Abstract

This study aims to analyze the influence of Live streaming and Flash sale variables on the Impulse Buying behavior of Shopee E-commerce users in Indonesia. The method used is quantitative with descriptive analysis techniques to explain the characteristics of the sample and inferential analysis techniques using SPSS and AMOS software analysis tools. The study population consisted of Shopee e-commerce users in Indonesia, with a sample of 140 respondents selected by non-probability methods with purposive sampling techniques and analysis methods used in this study namely validity test, reliability test, classical assumption test, cross-tabulation test and path analysis. Data was obtained by distributing google form questionnaires through social media. The results of the analysis show that the existence of Live Streaming and Flash Sale has a positive and significant effect on Impulse Buying. This research provides a deeper understanding of the factors that influence Impulse Buying behavior in the context of Live Streaming and Flash Sale of Shopee e-commerce users. The results of this study can provide guidance for Shopee and other e-commerce parties to design more effective marketing strategies and focus on Flash Sale to increase impulse purchases. The results of the validity test output show that the data of this study is declared valid and the reliability test shows that each variable in this study is declared reliable or consistent. The statistical assumption test shows a positive and significant influence, which means that quality Live Streaming can provide stimulus to the Flash Sale program which is a limited number of offers for a short period of time so that it can encourage users to make impulse purchases or unplanned purchases. The path analysis fit model test shows a match of several samples that can subsidize the population as a whole
Tax Planning or Profit Shifting? Investigating the Drivers of Transfer Pricing in Indonesia's Pharmaceutical Sector Sarini, Anggun; Muhammad, Rifqi
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.177

Abstract

This study investigates the firm-level determinants of transfer pricing practices within Indonesia’s pharmaceutical sector, an industry marked by high intangible asset intensity and regulatory sensitivity. Using panel data from eight publicly listed pharmaceutical companies on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the research employs a Random Effect Model to assess the impact of tax ratio, firm size, intangible assets, and tunneling incentive on transfer pricing decisions. The findings reveal that the tax ratio is the only variable that has a statistically significant and positive impact on transfer pricing, confirming the theory that higher tax burdens encourage firms to shift profits through intra-group transactions. In contrast, firm size, intangible assets, and tunneling incentives exhibit no significant effects, indicating that structural characteristics alone may not fully explain transfer pricing behavior in emerging markets. This study enriches the discourse on agency theory and positive accounting theory by highlighting how managerial decisions are primarily influenced by fiscal constraints rather than firm complexity or ownership motives. It challenges widely held assumptions that larger firms or those with higher intangible assets are more prone to transfer pricing, especially in contexts with growing regulatory enforcement such as Indonesia. The results underscore the importance of risk-based tax auditing strategies that target firms with high tax exposure, rather than relying solely on observable characteristics like size or asset structure.
Wakaf tunai dari perspektif generasi milenial Haerunniza, Feiza Aulia; Muhammad, Rifqi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This paper aims to discuss or review cash waqf from the perspective of millennial generation in Indonesia. Cash waqf is increasingly popular because it is flexible and has a relatively low value so it can attract more wakifs. This cash waqf provides greater benefits, for example cash is channeled into sharia investment instruments, such as state sukuk for road construction. This paper discusses the millennial generation who uses technology in all aspects of life. By using these devices, the millennial generation can become more productive and efficient individuals. The potential for the millennial generation from developing cash waqf in Indonesia is considered quite large, namely it is assumed that 20% of the young generation of Muslims are capable of waqf, so the potential cash profit reaches IDR 1.18 trillion.
Faktor-faktor yang mempengaruhi minat konsumen berpartisipasi dalam asuransi syariah dengan kepercayaan sebagai variabel moderating Rossela, Alfitriani Indah; Muhammad, Rifqi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Asuransi merupakan salah satu indikator yang dapat mempengaruhi kualitas hidup seseorang. Tingkat penduduk Indonesia yang menganut agama Islam meningkat setiap tahunnya. Sehingga banyak dari mereka yang menginginkan layanan produk atau jasa yang sesuai dengan prinsip syariah. Oleh sebab itu, didirikannya sebuah Perusahaan asuransi syariah yang bertujuan untuk menghindari unsur yang mengandung riba, maisir, gharar. Tujuan dari penelitian ini untuk mengetahui pengaruh persepsi sikap, persepsi literasi keuangan, persepsi keuntungan relative, persepsi kontrol perilaku, persepsi penghindaran risiko, dan persepsi kepercayaan dalam memoderasi faktor-faktor tersebut terhadap minat konsumen berpartisipasi dalam asuransi syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diolah menggunakan Smart-PLS. Teknik pengambilan sampel menggunakan purposive sampling.
Analisis dampak Covid-19 dan perang di Ukraina pada sektor fintech konvensional dan syariah Dewi, Ariska Kusuma; Muhammad, Rifqi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Pandemi covid-19 dan perang Rusia-Ukraina merupakan dua fenomena yang mampu menimbulkan guncangan global terutama dalam sektor keuangan, termasuk fintech. Penelitian ini mengeksplorasi dampak pandemi Covid-19 dan perang Rusia-Ukraina pada sektor fintech, baik konvensional maupun syariah. Metode yang digunakan adalah kualitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari buku, artikel, jurnal, laporan Otoritas Jasa Keuangan dan Bank Indonesia, internet, dan sumber lain yang secara ilmiah relevan. Fenomena ini memberikan dampak positif dan negatif pada berbagai aspek fintech termasuk lending, mobile payment, e-wallet, dan investasi digital (kripto). Pandemi Covid-19 telah memberikan dorongan positif bagi perkembangan fintech, meningkatkan aktivitas lending, mobile payment, e-wallet, dan pertumbuhan investasi digital. Konflik antara Rusia dan Ukraina juga berpengaruh positif terhadap perkembangan fintech konvensional dan syariah yang berfokus pada lending, mobile payment, dan e-wallet. Meskipun demikian perang Rusia Ukraina memberikan dampak negatif pada fintech konvensional di sektor investasi digital.
Analisis kinerja perusahaan saham syariah JII menggunakan metode f-score Piotroski Muchammad Sholahuddin; Muhammad, Rifqi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja perusahaan saham syariah yang terdaftar di Jakarta Islamic Index (JII) menggunakan metode F-Score Piotroski. JII adalah indeks saham yang terdiri dari perusahaan-perusahaan yang mematuhi prinsip-prinsip syariah dalam operasi bisnis mereka. Metode F-Score Piotroski digunakan untuk mengukur kualitas keuangan perusahaan dan mengidentifikasi perusahaan-perusahaan yang memiliki potensi kinerja yang baik. Penelitian ini menggunakan data keuangan historis perusahaan saham syariah yang terdaftar di JII selama periode 2020 - 2022. Data keuangan yang digunakan meliputi rasio-rasio keuangan yang relevan seperti profitabilitas, likuiditas, leverage, efisiensi operasional, dan pertumbuhan pendapatan. Metode F-Score Piotroski akan digunakan untuk memberikan skor pada setiap perusahaan berdasarkan kriteria yang telah ditetapkan. Hasil dari penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik tentang kualitas keuangan perusahaan saham syariah di JII. Perusahaan-perusahaan yang memperoleh skor tinggi dalam analisis F-Score Piotroski dapat dianggap memiliki kinerja keuangan yang lebih baik dan lebih stabil, yang dapat menjadi panduan bagi investor dalam pengambilan keputusan investasi. Selain itu, penelitian ini juga akan mengidentifikasi faktor-faktor yang paling berpengaruh terhadap kinerja perusahaan saham syariah di JII. Hal ini dapat membantu perusahaan untuk fokus pada aspek-aspek tertentu dalam meningkatkan kualitas keuangan mereka dan mencapai pertumbuhan yang berkelanjutan. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan pasar saham syariah di Indonesia, serta memberikan wawasan yang lebih baik kepada investor, analis keuangan, dan pengambil kebijakan tentang kualitas keuangan perusahaan saham syariah di JII. Penelitian ini juga dapat menjadi landasan untuk penelitian lanjutan dalam analisis kinerja perusahaan saham syariah dan pengembangan metode analisis yang lebih baik.
Co-Authors Aang Asari abdul haris Fatgehipon Abi Fa'izzarahman Prabawa Abyan Nezar Emira Adi Setiawan Adinda Febrizalni Aditya Darajat Aditya putra helvani Agestya Puspita Sari Agus Arwani Akbar Adiguna Aldhika Yusnar Fahmie Am, Andri Nofiar Amani, Zata Atikah Amelia Fitri Ramadhani Andika Prasetiyo Wibowo Anggraeni, Silvia Fatma Aprilya, Nunung Arifah Arifah Arifah, Imtinani Arifah, Imtinani Asmirawati Asmirawati Asmirawati Asmirawati, Asmirawati Astaman, Astaman Asyidiq, Muhammad Arief Ayu Yuningsih Azizah, Karisa Azmiana Risca Barianto Nurasri Sudarmawan BIYANTORO, CAHYANINGTYAS TIRZA SILVIANI Brahim, Singgih Rasyitu Bustami CAHYANINGTYAS TIRZA SILVIANI BIYANTORO Citra Oki Wijaya Kusuma Condro Triharyono Cynthia Candraning Dewi, Ariska Kusuma Dianita Nur Anggraeni Puspitasari Dila Eka Ernanda Dimas Firmansyah Dini Dewindaru Diyajeng Luluk Karlina Eka Natha Permana Eko Prasetyo Pratomo Eliyani Erlina Agustia Panjaitan Errisa Zulqa Deswana Ezra Nugroho Fadila, Nisa Rahma Farah Mas’udatul Rahmadani Fathan Prayana Putra Febrian, Muhammad Febtrata, Adhabin Fellycia Sihotang, Theresia Viona Fithri, Radhiyatul Frisca, Dela Futra Kibayutullah Gabriel Sontaria Manalu Grediani, Evi Hadri Kusuma Haerunniza, Feiza Aulia Haganta, Daniel Hakim Ramadhan Halleina Rejeki Putri Hartono, S.E., M.Acc., Ak Hamdani, Rizki Hammam Raihan Asworo Hapsari Yuni Oktaviyanti Hastini Busarotun Ika Putri Hasyim, Suhail Hawari Hesti Hisbi Aziz Husni Thamrin Huzaim Huzaim I Gusti Anindita Hendryanadewi Ida Nurhaida Ilham Mujahid Indah Ramadhani Indira Tri Prajarani Ines Heidiani Ikasari Intan Permata Hati ira kusuma dewi Irsyad Leihitu Irwan Maolana Yusup Iskandar Zulkarnaen Ismail Mubarok Ismi Tri Septiyani Johan Arifin Jumaryadi, Yuwan Kusumadewi, Ratna Lailatul Fatmawati, Nur Laili Latifah Puspitasari Lale Haydi Megaviana Lanaula, Rima Larbiel Hadi Lutfi Fathus Sholihah M. Alkadri Perdana Mahmudi Mahmudi Manja, Manja Maputra, Fikri Erwan Maulana, Fadlan Risdi Maulidina, Mira memen akbar Misbak Mohammed, Nor Farizal Mualimin Mualimin Muchammad Sholahuddin Muhammad Adib Hasani Muhammad Aldino Mangawing Muhammad Hisyam Faiz Muhammad Nawawi Muhammad Yuwanda Mustika, Fandi Ali Nadella, Suraya Najwa Aulia Izzati Nandi Haerudin Nator Diego Sitorus Nisa Rahma Fadila Nor Farizal Mohammed Novaldi Ramdani Reza Nugraha, Muhammad Davin Nugraheni, Peni Nur Lailatul Fatmawati Nurfauziya, Ahada Nurfauziya, Ahada Nurhidayat, Arifin Nurul Alifiah Hasan NURUL ISTIQOMAH Otto Fajarianto Patriana, Patriana Peni Nugraheni Permadani, Tasya Pertiwi, Sri Rejeki Retna Ponco Sulistyo, Febryo Ponco Sulistyo Prilevi, Ruhry Primayani, Rani Puguh Pribadi Puri Kurniasih Purwanti, Yuni Puspitasari, Dianita Nur Anggraeni Puspitasari, Laili Latifah Putra Ramadhani Putri Adela Fadli Putri, Fara Dila Raden Siti Nurlaela Raden Siti Nurlaela Rafada, Erlita Rafli Muzaki Rahmadhani Puspa Rahmi Mulyasari Raihan Putra Haristianto Raju, Amaliah Fahrani Ramadhan, Alif Rambang Ratna Kusuma Dewi Ratna Kusumadewi RATNA KUSUMADEWI Resta, Ichy Lucya Rida Nabila Ridwan Alif Nurfatria Rima Lanaula Risca Azmiana Rizki Hamdani Rossela, Alfitriani Indah Rovino Alghafari Rudiansyah Putra Ruhry Prilevi Safika, Nur Samsubar Saleh Samsubar Saleh SAMSUBAR SALEH Saputri, Ulva Sari, Agestya Puspita Sari, Sindi Wulan Sarini, Anggun Saruni Dwiasnati Sela Kartika Selfira Salsabilla Setiawan, Halim Setyawan, Andika Septa Simamora, Audina Yulianty Sinta Marlina Siregar, Keani Isnaini Siswanto Siti Aisyah Sitinjak, Mando Sri Sudono Saliro Subekti, Titin Sugara, Roby Suryanata, Halim Tambunan, Erwin Barita Maniur Taufikurrohman Tazkiya, Hasina Teguh Triatmojo Theresia Elisabeth Samosir Titin Subekti Togatorop, Agnesia Tri Siwi Nugrahani Ustadz ismail mubarok Utari, Putri Amanda Wardana, Robby Yandi Maryandi Yasin, Rozaq Muhammad Yasmin Amalia Alif Yuli Fitrisia Yunaldi, Ari Yusrain, Yusrain Zahrina Nur Arifah Zamroni Alpian Muhtarom Zata Atikah Amani