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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Sains Sosio Humaniora Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Reviu Akuntansi, Manajemen, dan Bisnis Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Inkubis: Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Business and Applied Management Journal Jurnal Ekonomi, Manajemen, Akuntansi Equity
Harnovinsah Harnovinsah
Universitas Pancasila, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Rafrini Amyulianthy; Ruhaini Muda; Jamaliah Said; Dyah Setyaningrum; Harnovinsah Harnovinsah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5231

Abstract

The first objective of this study is to examine the effect of audit results on the local government performance. Secondly is examining the moderating role of good governance on the relationship between audit results and local government performance. This study collected 536 local governments data from 134 local authorities in Indonesia from 2016 to 2019. The data employed for audit results were extracted from findings and rectification of audit reports. For the Good Governance, this study develops the Good Governance Principles index by mapping the data taken from Evaluation of Local Government Performance by the Ministry of Home Affairs RI with IGI indicators. Meanwhile, the local government performances were measured using the total local own revenue. This study uses multiple moderated regression analyses to explain the relationship between the audit results and good governance on local government performance. As the result, it has a significant effect on both variables tested. This research also found a significant interaction between audit results and good governance on local government. These results assert that good governance enhances local government to be more effective in responding to audit results to improve their performances in the following years.
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth Harnovinsah Harnovinsah; Yananto Mihadi Putra; Zamri Ahmad
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.15

Abstract

The research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression. The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB).
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Yananto Mihadi Putra; Nurul Hidayah; Harnovinsah Harnovinsah; Noor Hazlina Ahmad
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.16

Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
Reconceptualizing Audit Quality in the Digital Era: A Systematic Literature Review of Key Audit Matters, Digital Transformation, and Emerging Audit Practices Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56065

Abstract

Recent technological advances have significantly transformed audit processes and challenged traditional notions of audit quality. This study integrates these areas by analyzing audit quality in digital environments through technological, institutional, and communication lenses. To investigate these interconnected topics, this study used a Systematic Literature Review (SLR) based on the PRISMA 2020 framework and the Theory–Context–Characteristics–Methodology (TCCM) approach. A search of the Scopus database returned 511 records initially. After identification, screening, eligibility checks, and inclusion, 53 articles were selected for qualitative synthesis and thematic analysis.Building on this review, the results show that research on audit quality is changing in important ways.. Digital technologies such as artificial intelligence, big data analytics, and digital audit systems affect not only how audits are conducted but also how information is shared and how institutions operate. The review also finds that digital transformation, governance, KAM disclosure, and audit communication are increasingly interconnected. Still, the field is fragmented, especially in theory and research methods. There is also a heavy focus on quantitative methods, and audit quality often depends on the specific institutional context. In light of these findings, this review offers a new perspective on audit quality, viewing it as a complex concept shaped by both technology and institutions. Future research could draw on broader theoretical frameworks and a mix of methods to better understand the challenges of auditing in digital settings.
E-GOVERNMENT DAN SUSTAINABILITY PERFORMANCE: MEDIASI PERSEPSI ANTIKORUPSI DAN MODERASI GOOD PUBLIK GOVERNANCE NEGARA DI ASIA PASIFIK Rafrini Amyulianthy; Harnovinsah; Ameilia Damayanti; Fazlida Mohd Razali
Jurnal Riset Bisnis Vol. 9 No. 2 (2026): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrb.2026.9831

Abstract

This study investigates the function of e-government and effective public governance in improving governmental sustainability performance to attain the Sustainable Development Goals (SDGs). A public-sector–adapted Balanced Scorecard (BSC) framework is used to measure how well the government does its job which indicate by results of citizen and public service, internal procedures, learning and growth, financial stewardship, and public impact. This study utilizes balanced panel data from 61 Asia-Pacific nations spanning 2020 to 2023, comprising 305 observations, to conduct panel regression analysis for testing both mediating and moderating mechanisms. The findings show that the adoption of e-government is linked to a decrease in perceived corruption and has a positif significant impact on sustainability performance. The relationship between e-government and sustainability performance is found mediated by corruption, emphasizing the need of institutional integrity as a transmission channel. Additionally, strong public governance increases e-government's ability to combat corruption, indicating that digital transformation only produces the best results under a strong governance framework. By including corruption, governance quality, and e-government into a national-level Balanced Scorecard framework for cross-country analysis, this study adds to the academic literature. In practice, the results emphasis how important it is for policymakers to make sure that digital transformation projects are in line with governance changes to make progress on the 2030 SDGs agenda.
Analisis Penjualan Produk Skincare Somethinc melalui Live Streaming pada Platform Digital TikTok Erwin Permana; Harnovinsah Harnovinsah; Sela Sarmila; Della Amelia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8532

Abstract

Bisnis produk kecantikan menjadi bisnis yang populer saat ini. Berbagai merek produk kecantikan dengan berbagai tujuan penggunaan hadir dan mendapatkan konsumennya. Salah satu produk produk kecantikan dan memiliki konsumen yang besar adalah somethinc. Penelitian ini bertujuan untuk melakukan analisis penjualan produk skincare somethinc melalui live streaming pada platform digital TikTok. Penelitian dilakukan dengan pendekatan kualitatif deskriptif. Data diperoleh berdasarkan hasil penelusuran observasi digital. Hasil penelitian menunjukkan bahwa di platform Tiktok hingga mencapai 57,3 juta penonton dan berhasil menjual produk skincare sebanyak 3,9 juta produk di tiktok. Produk yang paling diminati oleh konsumen adalah serum wajah yang telah terjual sekitar 500 ribu produk.  Hasil penjualan produk skincare Somethinc pada tahun 2022 dapat mencapai 53,2 miliar. Strategi pemasaran yang digunakan Somethinc dibalik di balik kesuksesan penjualan produk skincare mereka melalui live streaming di platform Tiktok maupun di plaftform lainnya adalah dengan menerapkan program flash sale dan strategi komunikasi dengan pendekatan AIDA (Attention, Interest, Desire, Action). Selain itu, Brand Somethinc cukup sering memberikan diskon produk besar-besaran kepada para pelanggan setianya maupun calon pembeli baru, terutama pada acara-acara tertentu seperti akhir tahun atau pada tanggal tertentu sehingga akan menarik perhatian calon pembeli.
MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Husen Basri; Tri Widyastuti; Harnovinsah Harnovinsah; Cris Kuntadi; Nurmala Ahmar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.935

Abstract

The International Standard on Quality Management (ISQM) represents a fundamental reform in global audit quality governance, replacing ISQC 1. This study uses a Systematic literature review (SLR) approach, following the PRISMA 2020 and SPAR-4-SLR methods, to examine 25 scientific articles published between 2020 and 2025 that discuss the relationship between ISQM implementation and audit quality. The study results show that ISQM consistently contributes positively to improving audit quality through a risk-based approach, continuous monitoring, strengthening human resource competencies, and organizational leadership. ISQM implementation has also been shown to enhance auditor accuracy, timeliness, and independence. However, ISQM effectiveness is strongly influenced by organizational contexts such as firm size, technology adoption, and quality culture. The findings also identify research gaps, particularly the lack of studies from developing countries, limited models of relationships between variables, and the absence of longitudinal and qualitative approaches. Theoretically, ISQM represents a Knowledge-Based View (KBV) approach and dynamic capability in audit organizations. Practically, the results of this SLR emphasize the importance of fully adopting ISQM as a proactive strategy to improve the accountability and reliability of financial reporting. This study provides a theoretical basis and strategic direction for regulators, academics, and practitioners to strengthen audit quality systems globally, particularly in developing countries such as Indonesia.Standar Internasional Manajemen Mutu (International Standard on Quality Management/ISQM) merupakan reformasi mendasar dalam tata kelola mutu audit global yang menggantikan ISQC 1. Studi ini menggunakan pendekatan Systematic literature review (SLR) dengan metode PRISMA 2020 dan SPAR-4-SLR untuk mengkaji 25 artikel ilmiah terbitan 2020–2025 yang membahas hubungan antara penerapan ISQM dan kualitas audit. Hasil kajian menunjukkan bahwa ISQM secara konsisten berkontribusi positif terhadap peningkatan kualitas audit melalui pendekatan berbasis risiko, monitoring berkelanjutan, penguatan kompetensi SDM, dan kepemimpinan organisasi. Implementasi ISQM juga terbukti meningkatkan akurasi, ketepatan waktu, dan independensi auditor. Namun, efektivitas ISQM sangat dipengaruhi oleh konteks organisasi seperti ukuran firma, adopsi teknologi, dan budaya mutu. Temuan juga mengidentifikasi kesenjangan penelitian, khususnya kurangnya studi dari negara berkembang, keterbatasan model hubungan antarvariabel, serta minimnya pendekatan longitudinal dan kualitatif. Secara teoretis, ISQM merepresentasikan pendekatan Knowledge-Based View (KBV) dan dynamic capability dalam organisasi audit. Secara praktis, hasil SLR ini menekankan pentingnya adopsi penuh ISQM sebagai strategi proaktif dalam meningkatkan akuntabilitas dan keandalan laporan keuangan. Studi ini memberikan dasar teoritik dan arah strategis bagi regulator, akademisi, dan praktisi dalam memperkuat sistem mutu audit secara global, khususnya di negara berkembang seperti Indonesia.
The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable Cahyani, Anggi Regita; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah; Ambarwati, Sri; Djaddang, Syahril
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6728

Abstract

Tax data shows an increasing trend in Tax avoidance, with tax target achievements of 107.15% in 2021, 115.6% in 2022, 108.8% in 2023, and 97.2% in 2024, highlighting the need to analyze factors that influence Tax avoidance. On the other hand, sustainability reporting is considered to reflect a company's commitment to transparency and social responsibility, which can reduce the tendency for Tax avoidance. This study aims to examine the effect of Transfer pricing and Capital intensity on Tax avoidance, as well as to test sustainability reporting as a moderating variable. Secondary data were collected from the financial statements and sustainability reports of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with the sample selected using purposive sampling. Analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The results indicate that before moderation, Transfer pricing has a significant positive effect on Tax avoidance, but after being moderated by sustainability reporting, the effect becomes significantly negative, suggesting that sustainability reporting can curb Tax avoidance practices. Capital intensity has a significant negative effect on Tax avoidance, both before and after moderation. The interactions between Transfer pricing and Sustainability reporting, as well as between Capital intensity and Sustainability reporting, strengthen the influence of the independent variables on Tax avoidance. These findings confirm that sustainability reporting plays a strategic role in enhancing corporate transparency and accountability regarding tax obligations.
Green Islamic Finance and Digital Economic Resilience in the Indo-Pacific Region Lucky Nugroho; Ibrahim Musa Gani; Harnovinsah; Baihaki Abdullah; Mahroji
Jurnal Lemhannas RI Vol 13 No 4 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i4.1063

Abstract

Purpose: This study comparatively analyses geoeconomic strategies for advancing green Islamic finance and digital economic resilience in the Indo-Pacific region through the integration of Islamic economics, sustainability, and digital transformation to strengthen national resilience from an Asta Gatra perspective. Study Design/Methodology/Approach: This study uses a descriptive qualitative approach with content and thematic analysis based on Tawhid String Relation Theory (TSR) and Absorptive Capacity Theory (ACT) to explain the adaptation of Islamic finance to technological, environmental, and geopolitical changes. Data were collected from peer-reviewed journal articles, policy documents, institutional reports, and relevant literature on Islamic finance, green finance, digital transformation, and Indo-Pacific resilience. Findings: The findings show that Islamic finance demonstrates strong conceptual alignment with sustainability and digital ethics; however, implementation gaps remain in policy coherence, digital infrastructure, and human resource readiness. The study identifies three key enablers for effective integration: ESG-orientated Sharia financial instruments, Sharia-compliant digital solutions, and value-driven strategic alignment at the organisational level. A conceptual framework is proposed linking maqasid al-Shari’ah, particularly hifz al-mal and hifz al-bi’ah, with digital inclusion and environmental stewardship to strengthen economic and environmental resilience in the Indo-Pacific within the Asta Gatra framework. Originality/Value: This study offers an integrative framework that consolidates Islamic finance, sustainability, and the digital economy into a unified strategic approach. It extends the applied scope of Tawhid String Relation and Absorptive Capacity Theory and provides practical insights for strengthening Islamic financial development, digital transformation, and sustainability-orientated national resilience.
Antecedents of Fraud Prevention and Organizational Commitment as A Moderator Anton Haryadi; Harnovinsah Harnovinsah; Syahril Djaddang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1241

Abstract

In the scope of the hospital business, the application system is required in running hospital operations, especially the application system to accommodate transactions that occur in the hospital, so it is also necessary to have an internal control structure and organizational commitment to reduce and even prevent the potential for fraud in these transactions. The focus of this research is to analyze the influence of application system variables, internal control structures and organizational commitment to Fraud Prevention. This research was conducted at group medical center hospitals using primary data, namely questionnaires filled out by respondents. The population in this study was 125 respondents and the sample used was 110 respondents. The analysis tools used are data quality tests, classical assumption tests and hypothesis tests using the help of SPSS version 25 application to process data. The results of the study prove that the variables of the application system do not have a significant effect on Fraud Prevention, the internal control structure has a significant effect on Fraud Prevention, the organization's commitment has a significant effect on Fraud Prevention, the effect of the organization's commitment in moderating the application system in full moderation to Fraud Prevention, the effect of the organization's commitment in moderating the internal control structure to Fraud Prevention moderate.
Co-Authors Achmad Jaelani Adriana Putri Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Ameilia Damayanti Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Anton Haryadi Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Baihaki Abdullah Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cahyani, Anggi Regita Cris Kuntadi Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Della Amelia Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Dwi Prastowo Dyah Setyaningrum Efriyanto Efriyanto Efriyanto, Efriyanto Erwandy Erwandy Erwandy, Erwandy Erwin Permana Erwin Permana Fazlida Mohd Razali Fithri Suciati Frenky Samuel Takalamingan Hanif Rani Iswari Hastuti Indra Sari Hesti Maheswari Hubbansyah, Aulia Keiko Ibrahim Musa Gani Iva Khoiril Mala Iwan Firdaus Jamaliah Said JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Khalida Utami Lenggogeni Lucky Nugroho Lufita Anggun Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muhammad Nauval Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar Nurul Hidayah Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rodiana Rodiana Rofiq Idris Rossalia, Kusila Meyrin Ruhaini Muda Ruhiyat, Endang Safinatunnayah, Zihan Ayu Safrudin Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Sri Widyastuti Sri Widyastuti Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Winda Wulandari Winda Wulandari Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad