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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 KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TINDAKAN PAJAK AGRESIF Wening Tiyas Kusumawati, 12.05.52.0188; 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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Abstract

The purpose of this study was to examine and analyze the effect of institutional ownership, corporate social responsibility to tax agressive. The sample of this study were companies that listed Corporate Governance Perception Indeks (CGPI). The population in this research is manufacture companies that listed Corporate Governance Perception Indeks (CGPI) in 2011 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the institutional ownership has significant negative to the tax aggressive, corporate social responsibility has significant positive to the tax aggressive, corporate governance and reurn on assets has no significant positive to the tax aggressive, and corporate social responsibility has significant effect to the tax agressive with corporate governance as moderate variabel.   Keywords: Institutional Ownership, Corporate Social Responsibility, Corporate Governance, Return On Assets and Tax Agressive
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
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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Abstract

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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Abstract

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
PERSEPSI TAHUN PEMBINAAN WAJIB PAJAK MEMODERASI KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Timur) Ella Rahmawati, 14.05.52.0299; 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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Abstract

This research aims to analyze the quality of services, intentions, and the TPWP program on tax compliance in KPP Pratama East Semarang. The population in this study are corporate taxpayers listed in KPP Pratama East Semarang. This research uses primary data. Sampling was done by using the convinience sampling method and obtained as many as 100 respondents. Techniques of analysis using multiple regression models with moderating absolute difference on based. The results showed that the quality of service has no effect on tax compliance. Intention effect on tax compliance.TPWP no effect on tax compliance. TPWP not moderate the relationship of service quality and intentions on tax compliance, which means TPWP not found moderating so it has no effect on tax compliance.Keywords: Tax Compliance, Quality Of Service, Intentions, and TPWP
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
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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 PENDAPATAN ASLI DAERAH, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2012-2014) Indri Nur Wakhidati, 12.05.52.0099; 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 aims to determine the effect of PAD, SILPA and Territory Size of the Capital Expenditure to Economic Growth As moderating the Regency / City Central Java province Years 2012-2014. The population in this study is the Regency / City Central Java province as much as 35 consisting of 29 districts and 6 municipality. The sampling technique in this research is saturated samples (census) is a sampling technique when all members of the population is used as a sample. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Local Revenue, Surplus Funding Budget and Economic Growth has no effect on Capital Expenditure. The area of positive effects on Capital Expenditure. Economic growth moderating influence on the Local Revenue Capital Expenditure. Economic growth does not moderate influence on the Budget Surplus Funding Capital Expenditure.Keywords: PAD, Silpa, Broad Areas, Economic Growth and Capital Expenditures
PENGARUH EARNINGS MANAGEMENT DAN ROA TERHADAP NILAI PERUSAHAAN DENGAN MODERASI CORPORATE GOVERNANCE Eny Rufiyad Mawati, 13.05.52.0043; 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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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 PAD, DAU, DAN SILPA TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI MODERASI Yohanes Septo Wahyu Kristiyan, 12.05.52.0201; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Regional autonomy is directed to improve overall welfare of the community through service improvement, empowerment and community participation. Regional autonomy is intended to sharpen the essence of financial management in local government administration system concerning the elaboration of the rights and obligations in the management of public finances. This study aims to determine the effect of the pad, dau, and Silpa towards capital expenditure with economic growth as moderating. The population in this study is the public sector finances from 2013 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In the variable PAD, DAU and PE statistically positive effect SILPA At variables are statistically not significant effect on capital spending. The results of the economic growth variable is not found moderating effect of PAD and DAU to capital expenditures.Keywords: PAD, DAU, Silpa, Economic Growth, Capital Expenditure
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.