Article Per Year (5 Year)
p-Index From 2021 - 2026
13.934
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research Jurnal Akuntan Publik
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

Published : 138 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 138 Documents
Search

 4   5   6   7   8 
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Agung Mersia Mahendradata; Djohan Mashudi; Dwi Suhartini
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1625

Abstract

E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN DALAM ORGANISASI KEAGAMAAN DI MASA PANDEMI COVID-19 Purwaningrum, Josephine Renata; Suhartini, Dwi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.734 KB) | DOI: 10.31955/mea.v5i3.1510

Abstract

Pandemi COVID-19 yang tengah menyebar luas tentu memberikan dampak yang signifikan bagi seluruh bidang termasuk organisasi nirlaba atau non profit khususnya organisasi keagamaan. Dalam hal ini, pertanggungjawaban pelaporan keuangan organisasi keagamaan perlu dipertanyakan. Tujuan dilaksanakannya penelitian ini adalah untuk menganalisis kesesuaian pelaporan keuangan Gereja Katolik St. Maria Annuntiata Sidoarjo dengan pedoman yang telah ditetapkan Keuskupan Surabaya yang mengacu pada PSAK nomor 45 serta bagaimana akuntabilitas dan transparansi pelaporan keuangan tersebut khususnya di era pandemi COVID-19. Metode penelitian yang digunakan adalah metode kualitatif. Hasil penelitian menunjukkan bahwa Gereja Katolik St. Maria Annuntiata Sidoarjo telah menyusun empat laporan, yakni Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, serta Catatan Atas Laporan Keuangan kendati ditemukan adanya perbedaan pada prosedur pencatatan laporan keuangan karena disesuaikan dengan pedoman dari Keuskupan Surabaya. Perbedaan konkret lainnya terkait transparansi yang harus disesuaikan dengan situasi saat ini yakni penggunaan dana yang diprioritaskan untuk penanganan COVID-19 dan prosedur Paroki dalam menyalurkan informasi hasil kolekte.
DETERMINAN ETIKA WAJIB PAJAK DALAM MELAKUKAN TAX AVOIDANCE DAN TAX EVASION Mustofa, Alifiah Wulansari; Suhartini, Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1930

Abstract

Pajak merupakan salah satu sektor yang mampu memberikan sebagian besar penerimaan dalam APBN. Namun, dalam praktiknya masih banyak wajib pajak yang berkeinginan untuk meminimalkan dan mengurangi pembayaran pajak melalui tindakan tax avoidance dan tax evasion. Artikel ini bertujuan untuk melakukan kajian terhadap faktor – faktor yang menentukan wajib pajak dalam melakukan tax avoidance dan tax evasion. Artikel ini ditulis dengan mereview 27 artikel sebagai data sekunder yang diperoleh dari database Google Scholar, Science Direct, dan Springer Link. Dari artikel yang telah dikaji, ditemukan hasil bahwa telah terjadi pergeseran fenomena yang menyebabkan tax avoidance menjadi tindakan yang ilegal untuk dilakukan. Adapun faktor – faktor yang menentukan wajib pajak dalam melakukan tax avoidance, yaitu besarnya ukuran dewan direksi, komite audit, kompensasi eksekutif, kepemilikan institusional, dan proporsi dewan komisaris independen sebagai proksi dari GCG. Selain itu, wajib pajak akan melakukan tax evasion apabila memiliki kepribadian yang buruk sehingga tidak merasa ragu untuk melakukan tindakan menyimpang dan melanggar aturan perpajakan. Adapun faktor – faktor yang menentukan wajib pajak dalam melakukan tax evasion, yaitu tingginya sistem perpajakan, keadilan, pengetahuan yang dimiliki wajib pajak, diskriminasi, dan sanksi pajak yang diberlakukan.
Pencegahan Tindakan Kecurangan (Fraud) Dengan Budaya Organisasi Sebagai Variabel Pemoderasi Farah Anissa Ilmi; Dwi Suhartini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.313

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi dari karyawan dalam suatu perusahaan mengenai pengendalian internal, kompetensi sumber daya manusia, kesadaran anti-fraud terhadap pencegahan kecurangan (fraud) dengan budaya organisasi sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Borwita Citra Prima dengan menggunakan 97 karyawan Divisi Finance and Accounting sebagai responden. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai teknik analisisnya dan dengan menggunakan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa pencegahan kecurangan (fraud) di PT. Borwita Citra Prima didukung oleh tingginya tingkat kompetensi dan kesadaran anti-fraud yang dimiliki oleh karyawan Divisi Finance and Accounting. Namun, pengendalian internal bukan sebagai faktor yang mendorong optimalnya pencegahan kecurangan (fraud). Selain itu, studi empiris membuktikan bahwa budaya organisasi mampu memperkuat hubungan antara kompetensi sumber daya manusia terhadap pencegahan kecurangan (fraud), namun budaya organisasi bukan sebagai variabel moderasi dalam hubungan pengendalian internal dan kompetensi sumber daya manusia terhadap pencegahan kecurangan (fraud).
Pengaruh Good Corporate Governance terhadap Manajemen Laba dengan Tax Avoidance sebagai variabel intervening nadila, julinda putri; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.993

Abstract

Tujuan dari penelitian yaitu untuk mengetahui pengaruh good corporate governance terhadap manajemen laba dengan tax avoidance sebagai variabel intervening pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 30 peerusahaan. Teknik analisis pada penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur untuk menguji variabel intevening dalam model penelitian. Hasil dari penelitian ini mengatakan bahwa jumlah proporsi komite audit dapar menekan praktik manajemen laba. Selain itu, proporsi komite audit yang efektif dapat membatasi adanya laba dengan melakukan penghindaran pajak yang tidak melanggar hukum. Namun, hasil studi belum membuktikan bahwa komisaris independen memberikan kontribusi praktik manajemen laba meskipun ada kebijakan tax avoidance.
Penerapan Green Accounting Berbasis University Social Responsibility Rachmadhani, Susy; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1007

Abstract

This study aimed to determine whether there were differences in USR-based green accounting practices at the University of 17 August 1945 Surabaya and The University of Dynamics Surabaya. This quantitative study uses the Independent Sample T-test in hypothesis testing with the SPSS 25 analysis tool. This study used primary data by spreading questionnaires. Samples are determined using the purposive sampling method with certain criteria. The number of samples obtained was 63 respondents. The results showed that both universities had a high level of commitment related to environmental concerns, especially in issuing policies regarding the environment. However, the two universities have not been optimally involved in environmental issues, in making reports on the allocation of special costs for the environment, and implementing environmental audits. 
Konsekuensi Budgetary Slack : Perspektif Gender: Consequences of Budgetary Slack: Gender Perspective Suhartini, Dwi; Sari, Rida Perwita; Riadi, Eko
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2454

Abstract

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.
Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable Yuhertiana, Indrawati; Suhartini, Dwi; Mohamed, Nafsiah; Tannar, Oryza; Julianto Harsono, Eddy
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5521

Abstract

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
Determinan Penerimaan Opini Audit Going Concern (GCAO): Putri, Silvani; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4684

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion. Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping
Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan Kusumawardhani, Indira; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4685

Abstract

This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%. Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Jannata, Putrila Maya Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira LINA DWI MAYASARI Lina Dwi Mayasari Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Murdoko, Berta Dwi Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizdina Azmiyanti Rizkita, Divanda Oktavia Rosyidah, Alim Matur Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa