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NIAT SEBAGAI VARIABEL INTERVENING MEMPENGARUHI SIKAP, KONTROL PERILAKU DAN TAHUN PEMBINAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus UMKM Di Wilayah Kantor Pelayanan Pajak Semarang Barat) Siti Purwaningsih, 12.05.52.0222; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to analyze the influence of taxpayer attitudes, perceived behavioral control and guidance of taxpayers on tax compliance intentions as an intervening variable. The population in this study is an individual taxpayer SMEs do business in the West Semarang Primary Office 2015 to February 2016 amounted to 68 301 taxpayers. Sampling was done by using purposive sampling method and the total sample of 118 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression model. The results showed that the taxpayer attitudes and perceived behavioral control positive influence on the intention to comply, while the taxpayer attitudes, perceived behavioral control, in coaching the taxpayer and the intention to comply also have a positive effect on tax compliance.Keywords: Attitudes Taxpayer, Perceived Behavioral Control, In Coaching The Taxpayer, The Intention To Obey, Tax Compliance
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Zati Rizka Fadhila, 13.05.52.0227; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation. The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.Keywords: Temporary Difference, Permanent Difference, Small and Large Book Tax Differences, Profit Growth
PENGARUH KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI PEMODERASI (Studi Kasus Pada UMKM Kota Semarang) Amalia Rahmawati, 12.05.52.0001; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to test and analyze the effect of tax quality service, intention, and year coaching the taxpayer on the tax compliance with years of coaching the taxpayer as moderating. The population in this study are personal tax payers list in Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 102 respondens. Personal tax payers list in Semarang that have UMKM. The primary data using moderating regression analisys model. The result showed that the tax quality service not significant positive on the tax compliance. Year coaching the taxpayer and intention a significant positive on the tax compliance. And year coaching the taxpayer moderating the effect intention on tax compliance.Keywords: Tax Quality Service, Intention, Year Coaching The Taxpayer, Tax Compliance
PENGARUH MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING Ravenski Nadia Friesta, 13.05.52.0199; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value
ETIKA AUDITOR MEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Di Wilayah Jawa Tengah) Hardian Nurul Agustin, 12.05.52.0173; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the Auditor Ethics Moderating Effect of Competence, Independence, and the professionalism of the Audit Quality moderated by auditor ethics. In this study, the population used is the auditor who works in Public Accounting Firm (KAP) located in Java Tengah. Sample selected in this study was conducted using purposive sampling, sampling studies based on specific criteria. The criteria for determining that the sample is the auditor who has audit experience and has worked for more than two years. This was felt two years quite auditor respondents have experience auditing the financial statements so that respondents could fill out the questionnaire properly so that the sample in this study amounted to 50 respondents. Based on the results of the study indicate that there are no negative effects and no significant between competence to quality affects the quality of auditors, there are no positive effect and no significant between independence against quality of auditor, there is positive and significant correlation between professionalism to quality of auditor, there is positive and significant between ethics auditor to quality of auditor, there are no positive effect and was not significant between the interaction compensation and ethics audits of quality, there are no positive effect and was not significant between the interaction of independence and ethics audits of quality of auditor, there are no positive effect and no significant between interaction professionalism and ethics audit of the auditor quality.Keywords: Competence, Independence, Professionalism, Ethics Auitor, Quality Auditor
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Manufaktur Selama Tahun 2013–2015) Aulia Muqsita Majid, 08.3503.0702; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study examined the effect on profitability, sales growth and the ratio of the market price (MTBV) the dividend policy. Research on this dividend policy using manufacturing companies listed in Indonesia Stock Exchange from the year 2013-2015. Sampel used in this study for three years in a row is 99 companies. This study uses multiple analysis techniques. Based on the results showed that the positive effect on kebijakandividen profitability, sales growth does not affect the dividend policy, the ratio of market price (MTBV) positive effect on dividend policy.Keywords: Profitability, Sales Growth (Growth) and The Market Price Ratio (MTBV), The Dividend Policy
PENGARUH SANKSI PERPAJAKAN, TINGKAT PENGHASILAN DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI VARIABEL MODERATING (Studi Empiris UMKM Di Kota Semarang) Dewi Gayatri Mandasari, 12.05.52.0229; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This research aims to analyze program TPWP on tax compliance in Dinas Koperasi & UMKM Semarang. The population in this study are personal tax payers UMKM owners registered at Dinas Koperasi & UMKM Semarang. Sampling was done by using convenience sampling method and sample size of 107 respondens. The primary data using multiple liniear regression model. The results showed that the tax penalties and significant positive effect on tax compliance. Income levels and no significant negative effect on tax compliance. The education level of positive and significant impact on tax compliance. TPWP positive and significant impact on tax compliance.TPWP moderate the relationship sanctions and compliance with positive direction and significant meaning to their TPWP able to improve tax compliance.  Keywords: Tax Compliance, Tax Penalties, income Level, Education Level, TPWP
PENGARUH EARNINGS MANAGEMENT DAN ROA TERHADAP NILAI PERUSAHAAN DENGAN MODERASI CORPORATE GOVERNANCE Hardiningsih, Pancawati; Eny Rufiyad Mawati, 13.05.52.0043
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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The Company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the firm value. The objective of the empirical study is to examine the effect of earnings management, ROA and corporate governance to the value of the firm, the role of corporate governance as a variable that moderates the effect of earnings management to the value of the firm, the role of corporate governance practices as a variable that moderates the effect of ROA to the value of the firm. The population of this research is companies that take the survey CGPI and listed in Indonesia Stock Exchange in 2012-2015. The sample collection technique has been done by using purposive sampling, and 52 sample companies sample during 4 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that the earnings management does not have any influence to the firm value. ROA, corporate governance, and size has positive influence to the firm value. Corporate governance is not moderate variable the influence of earnings management to the firm value. Corporate governance is moderating variables influence ROA to the firm value.Keywords: Earnings Management, ROA, Corporate Governance, Size and Firm Value
PENGARUH TEMPORARY DIFFERENCE, PERMANENT DIFFERENCE, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI PEMODERASI Umi Nur Arofah, 13.05.52.0075; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Book Tax Difference occurs because there is a difference between financial reporting and tax reporting in terms of accounting principles, accounting methods and procedures, income and expense recognition, and income and expense treatment. Due to the emergence of the difference will lead to profit growth will increase or decrease. While leverage aims to steer the extent to which debt is used in the company. Profit growth may be affected by the components referring to PSAK 46 regarding income tax and IAS 12 on income tax ie deferred tax due to temporary taxable difference. The purpose of this research is to know temporary, permanent difference and leverage to profit growth with small and large book tax differences as moderator. With the sample of research is manufacturing company Food and Beverage sector, as many as 20 manufacturing companies listing on BEI in 2012 until 2016. Data analysis using moderate analysis regression with the base of absolute difference .. The results showed that temporary differences and leverage have a significant positive effect on profit growth. permanent difference has a significant negative effect on profit growth. small and large book tax differences is a moderating variable.Keywords: Temporary difference, permanent difference, leverage, small and large book tax differences, profit growth
ANALISIS RETURN ON ASSET (ROA) DAN DEBT TO EQUITY (DER), TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Haniatus Sa’diyah, 13.05.62.0009; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This research is a research that analysize return on asset (roa) and debt to equity (der), against company value with corporate social responsibility (csr) as a moderating variable in companies listed in Indonesia’s stock exchange of garment and textile sectors. Sampling method using purposive sampling with research period of 2012 until 2014. The sampel used consisted of 17 companies listed on the BEI. And the method of numerical analysis is formulated to the hypothesis. The results of the study showed that positive ROA, DER and CSR have no significant positive effect on firm value. While CSR is able to moderate the influence of ROA on company value.Keywords: Return On Asset, Leverage, Corporate Social Responsibility, and The Value of The Company
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.