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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal S2 Teknologi Pendidikan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding SENDI_U KEUNIS SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jambura Early Childhood Education Journal Journal of Management - Small and Medium Enterprises (SME's) Mitra Akademia: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service AL IHSAN: Jurnal Pendidikan Islam Anak Usia Dini Global Abdimas: Jurnal Pengabdian Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis EPIGRAM (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax Industrial Research Workshop and National Seminar BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Soshum: Jurnal Sosial dan Humaniora Berita Kedokteran Masyarakat Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Intisabi Al-Urwatul Wutsqo: Jurnal Ilmu Keislaman Dan Pendidikan Moneta : Journal of Economics and Finance Jurnal Komunikasi Indonesia
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PENGARUH PENGGUNAAN METODE PEMBIASAAN TERHADAP PEMBENTUKAN KARAKTER DISIPLIN ANAK DI PAUD SARTIKA ASIH KABUPATEN CIAMIS, JAWA BARAT Nurhayati, Ida; Kurniasih, Neng; Susanti, Susi; Hidayat, Yusuf
AL IHSAN: Jurnal Pendidikan Islam Anak Usia Dini Vol 5 No 1 (2024): (Mei 2024)
Publisher : Program Studi pendidikan Islam Anak Usia Dini, Fakultas Tarbiyah Institut Agama Islam Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/alihsan.v5i1.2561

Abstract

Habituation is one of the methods used to form discipline to early childhood. This study aims to determine the influence of using habituation method to form discipline in early childhood aged 5-6 years in PAUD Sartika Asih. The study employs a quantitative method under pre-experimental approach (one group pre-test and post-test design). The findings of the study show that based on the result of the t-test, t-observed = 13.073 > t-table = 2.040, so H0 is rejected and H1 is accepted. Thus, the use of the habituation method is able to effect in informing early childhood’s discipline in PAUD Sartika Asih. In addition, there are other findings in this study, including: the early childhood gets more attention from the parents at home and the teacher at school, because they give the real examples of how to do discipline in daily life; early childhood feels more enthusiastic in starting activities at school, because he/she and his/her parents arrive at school on time; and the early childhood feels proud of his/her parents because they give the model of how to return the toys to its place and how to wait for the turn. In conclusion, the use of habituation method has an effect to form of early childhood’s discipline at PAUD Sartika Asih.
FAKTOR PENENTU NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Poerwati, Rr. Tjahjaning; Nurhayati, Ida; Kartika, Andi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.430

Abstract

This study aims to test and analyze the effect of Profitability, Capital Structure, Dividend Policy, and Firm Growth on Firm Value in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data used is in the form of secondary data obtained from the firm's financial statements. This study used purposive sampling techniques with a total sample of 63 companies that met the criteria from 2018 to 2020. The regression model used in this study is a multiple linear regression model. The results showed that Profitability and Dividend Policy have a positive and significant influence on the value of the firm. The Capital Structure has a positive and insignificant influence on the value of the firm. Meanwhile, Firm Growth has a negative and insignificant influence on Firm Value.
PENGGUNAAN METODE PEMBIASAAN DALAM MEMBENTUK KARAKTER DISIPLIN ANAK USIA 5-6 TAHUN DI PAUD SARTIKA ASIH MEKARMULYA Nurhayati, Ida; Hidayat, Rahmat; Hidayat, Yusuf
Jurnal Intisabi Vol 2 No 1 (2024): September 2024
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/itsb.v2i1.53

Abstract

As an effort to form the qualified generation, character education must be instilled as early as possible through habituation. This study aims to determine the use of habituation method in forming discipline character to early childhood aged 5-6 years at Kober Sartika Asih Mekarmulya. The method used in this study is a Classroom Action Research (CAR). The study was carried out through 2 cycles, at which each cycle refers to four components: planning, acting, observing, and reflexing. The results of the study showed that the use of the habituation method in the cycle I asserted an average score of 70% in the formation of early childhood’s discipline character with a distribution of 17 early childhoods achieving the completeness of Beginning to Develop (MB) and 15 early childhoods achieving the completeness of Developing as Expected (BSH). Then, after improvements were made in cycle II, there was an increase on the average score of early childhood’s discipline character reaching 84% with the distribution of 13 early childhoods achieving the completeness of Developing as Expected (BSH) and 19 early childhoods achieving the completeness of Developing Very Good (BSB). In conclusion, the use of habituation method has a significant effect on the formation of early childhood’s discipline character at PAUD Sartika Asih Mekarmulya.
Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba Ardiyanti Pratika, Aristi; Nurhayati, Ida
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.857 KB) | DOI: 10.32670/fairvalue.v5i2.2074

Abstract

This study aims to measure and analyze the effect of managerial ownership, institutional ownership, profitability, leverage and audit quality. This study uses a quantitative approach. In this study, sampling was carried out using a purposive sampling technique. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media. The secondary data used in this study is in the form of annual financial reports or annual reports of manufacturing companies listed on the IDX for the 2018-2020 period. The sample criteria set by the author are 223 companies with a number of years of observation for 3 years, then outliers are carried out so as to produce a research sample of 180 companies. The results of this study are managerial ownership and audit quality have no effect on earnings management, institutional ownership and profitability have a positive effect on earnings management, while leverage has a negative effect on earnings management.
PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA SEMARANG Nugraha, Nyata; Budiyono, Iwan; Nurhayati, Ida; Arumsari, Vita
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.4079

Abstract

This study aims to analyze the implementation and use of accounting information systems in Micro, Small and Medium Enterprises (SMEs) in the service and trade sector in Semarang City. The population of this research is SMEs in the service and trade sector in the city of Semarang. The sampling technique in this study used the stratified random sampling method. The number of samples in this study were 104 SMEs. This study uses descriptive analysis to analyze the results of the survey questionnaire. It was found that the problem with the Accounting Information System (AIS) in SMEs starts from limited capital for SMEs so that they are unable to pay employees in the accounting department, or for reasons of efficiency. So that the bookkeeping or accounting records of the company are the owners themselves. Meanwhile, SMEs owners do not have sufficient knowledge of accounting. Limited capital and lack of knowledge about accounting, causes SMEs not to use the Accounting Information System (AIS) in recording their business transactions. This is what causes SMEs not to compile financial reports, both in the form of Income Statements and Statements of Financial Position. This problem is the basis for the preparation of accounting applications for SMEs.
PELATIHAN DIGITAL MARKETING PADA UMKM TERDAMPAK PANDEMI COVID-19 DI KABUPATEN DEMAK Arrezqi, Misbakhul; Indrasari, Febrina; Sai’in, Ali; Nurhayati, Ida
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v6i2.4902

Abstract

The Covid-19 pandemic has caused an economic downturn, an increase in the number of unemployed, a decrease in the number of jobs, and a decrease in people's purchasing power. In these circumstances, online business is a solution to survive and improve the economy. Micro, Small, and Medium Enterprises (MSMEs) were also affected by the decline in sales due to changes in consumer behavior switching to online-based purchases. MSMEs must quickly adapt to changes in consumer behavior to survive amid the economic downturn. Digital marketing training is a solution to help MSMEs adapt to changes in consumer behavior to seek business opportunities and entrepreneurship through digital media. In line with the vision and mission of the Demak Regency Cooperatives and UMKM Trade Office, one of which is to strengthen the community's economy through UMKM, the team is trying to help make it happen in community service activities in digital marketing training. The purpose of this activity is to provide digital marketing training, help participants do marketing through digital media, and carry out digital-based entrepreneurship activities. The method used in this community service activity is in the form of participants attending lectures, discussions, questions, and answers about digital marketing given by practitioners who are experts in their fields then participants follow digital marketing practices. Evaluation of activities is carried out, both before, during, and after the activity is carried out. The results of this activity made 30 MSMEs in Demak Regency able to practice marketing through digital media in their businesses and obtain training modules that can be used as daily practice guides.
THE EFFECT OF APPRAISAL AND REWARD SYSTEM, WORK HOURS, AND TIME PRESSURE, ON TURNOVER INTENTION THROUGH BURNOUT AS AN INTERVENING VARIABLE Prabowo, Adia Adi; Nurhayati, Ida
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17317

Abstract

This study aims to determine the effect of the Appraisal and Reward System, Work Hours, and Time Pressure, on Turnover Intention through Burnout as an Intervening Variable. This research uses descriptive quantitative, then the population used in this study is employees who work in the Yogyakarta area with the number of samples obtained totaling 90 with saturated sampling techniques. The results of this study used PLS-SEM analysis by testing the measurement (Outer Model) and structural model (Inner Model). This study obtained the following results: appraisal and reward system negatively affect burnout and appraisal and reward system, work hours and time pressure negatively affect turnover intention, while burnout positively affects turnover intention and work hours and time pressure positively affects burnout. In addition, the appraisal and reward system has a negative and significant effect on turnover intention after burnout, while work hours and time pressure have a positive and significant effect on turnover intention after burnout. Keywords: Appraisal and Reward; Work Hours; Time Pressure; Turnover Intention; Burnout
The Importance of Security Awareness in Combating Phishing Attacks: A Case Study of Bank Rakyat Indonesia Dwi Wina Adani; Nurhayati, Ida; Mirati, R. Elly
SOSHUM : Jurnal Sosial dan Humaniora Vol. 14 No. 3 (2024): November 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v14i3.207-214

Abstract

The advent of the digital world does not always have positive impacts, it often poses serious attacks that can be highly detrimental to its users, one of which is phishing. Phishing attacks are among the attacks that have been continuously rising in the digital world. With its various forms, phishing stands out as a significant attack, particularly harmful to housewives. Therefore, cultivating security awareness is of paramount importance in preventing customers from becoming victims of phishing attacks. This research aims to explain the importance of security awareness in preventing phishing and to describe the forms of security awareness in combating phishing attacks. The methodology used in this research is quantitative and qualitative methods with simple linear regression analysis, using SPSS 29.0. The sample consists of 80 respondents who are housewives using BRI mobile banking in RT.003, West Tanjung Village, Jagakarsa District, South Jakarta. Primary data collection was conducted through an interview with a BRI informant. The results of the study show that security awareness has a significant impact on reducing phishing attacks. Therefore, enhancing security awareness to prevent phishing is crucial for both individuals and banks to protect information security and avoid becoming victims of digital crimes such as phishing.
Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022 Arianti Exi Cahyawati, Fernia; Nurhayati, Ida
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2097

Abstract

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.
Analisis Faktor-Faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Pratiwi, Prisma Laras; Nurhayati, Ida
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3667

Abstract

Abstract This study aims to examine and analyze the effect of Economic Value Added, Market Value Added, Return On Equity, Earning Per Share, Debt to Equity Ratio on stock prices. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The number of samples used is 240 observational data. The sampling technique used purposive sampling. The data used is secondary data, with data collection using documentation in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical tool used is multiple regression, while to test the hypothesis using the t test. The results showed that the results of the hypothesis test showed that Economic Value Added had a significant effect on stock prices, Market Value Added had a significant effect on stock prices, Return On Equity had a significant effect on stock prices, Earning Per Share had a significant effect on stock prices, and Debt to Equity Ratio no significant effect on stock prices. Keywords: Economic Value Added, Market Value Added, Return On Equity, Earning Per Share, Debt to Equity Ratio, and Stock Price. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Economic Value Added,nMarket Value Added, Return On Equity, Earning Per Share, Debt to Equity Ratio terhadap harga saham. Populasi yang digunakan pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai 2021. Jumlah sampel yang digunakan sebesar 240 data pengamatan. Teknik pengambilan sampel menggunakan purposive sampling. Data yang digunakan adalah data sekunder, dengan pengumpulan data menggunakan dokumentasi berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Alat analisis yang digunakan regresi berganda, adapun untuk menguji hipotesis menggunakan uji t. Hasil penelitian menunjukkan dari hasil uji hipotesis diperoleh bahwa Economic Value Added berpengaruh signifikan terhadap harga saham,nMarket Value Added berpengaruh signifikan terhadap harga saham, Return On Equity berpengaruh signifikan terhadap harga saham, Earning Per Share berpengaruh signifikan terhadap harga saham, dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap harga saham. Kata Kunci : Economic Value Added,nMarket Value Added, Return On Equity, Earning Per Share, Debt to Equity Ratio, dan Harga Saham.
Co-Authors 03.05.52.0069 Umi Kulsum 07.05.52.0022 Agus Suprapto 07.05.52.0151 Lois Fransnawati Stefanus 08.05.52.0045 Lena Rohayati 08.05.52.0145 Iin Ariani 09.05.52.0108 Anita Eviana 09.05.52.0149 Andhika Putri Pratiwi 10.05.52.0007 Ermi Astutik 10.05.52.0048 Mita Rachmawati 10.05.52.0053 Listiyani 10.05.52.0054 Savina Pravasti Rimawan 10.05.52.0163 Dhenadia Nandhita 10.05.52.0193 Irawan Endhardianto 11.05.52.0023 Muhamad Rizal Firmansah, 11.05.52.0023 11.05.52.0139 Ninik Widyawati, 11.05.52.0139 11.05.52.0181 Wahyu Putra Wicaksana, 11.05.52.0181 12.05.52.0074 Seli Theresia Wantania, 12.05.52.0074 12.05.52.0128 Ersita Damayanti, 12.05.52.0128 12.05.52.0130 Isselia Naftali Erfiyanto, 12.05.52.0130 Achmad Badjuri Agung Hidayat Qisthie, 13.05.52.0122 Agung Hidayat Qisthie, 13.05.52.0122 Ainunnisa, Swa Zulfa Akbar, Muhamad Fijar Rotul Al Farizi, Musyafa Amelia Safitri Anis Rosyidah Annisa Resty Amalia, 12.05.52.0087 Annisa Resty Amalia, 12.05.52.0087 Ardiyanti Pratika, Aristi Ari Tanjung Noor, 15.05.52.0292 Arianti Exi Cahyawati, Fernia Arrezqi, Misbakhul Arumsari, Vita Arzania, Nauril Atika Dwi Astuti, 13.05.52.0137 Atika Dwi Astuti, 13.05.52.0137 bahrudin, ahmad ghulam Bambang Sudiyatno Batara Daniel Bagana Bidhari, Sandhika Cipta Cahyani Nuswandari Christina D C M, 14.05.52.0038 Christina D C M, 14.05.52.0038 Cittadila Prila Kartini, 14.05.52.0163 Desfauza, Evi Desi Yuni Pratiwi, 13.05.52.0064 Desi Yuni Pratiwi, 13.05.52.0064 Dhian Septiara, 14.05.52.0136 Dhian Septiara, 14.05.52.0136 Dinda Puspitasari, 13.05.52.0045 Dinda Puspitasari, 13.05.52.0045 Diyan Kurnia Puspita Saputri, 14.05.52.0158 Doni Dharmawan Anjasmara Putra, 15.05.52.0058 Dwi setiyawan, 15.05.52.0111 Dwi Wina Adani Dwicahyu, Ade Indah Elen Puspitasari Elisabeth Y Metekohy Elisabeth Y.M. Elisabeth Yance M. Elisabeth Yance M. Elisabeth Yanshe Metekohy Ema Lisa Hs Ningrum, 12.05.52.0055 Ema Lisa Hs Ningrum, 12.05.52.0055 Eviyanti, Novitasari Fadilah, Yulhita Nur Febrina Indrasari Hardiyanti, Widhian Harry Dwi Putra, Harry Dwi Hasan Abdul Rozak Hasanah, Amalia Uswatun Iis Mariam Irianti, Evi Irmawati Irmawati Iwan Budiyono, Iwan Kartika Andi Karyanti, Tutik Dwi Khusnul Faizin, 12.05.52.0126 Kurniasih, Neng Lastari, Lastari Lestari, Firda Lestari, Utami Puji Listyorini Wahyu Widati Lucky Aryo Prabowo, 13.05.52.0167 Lucky Aryo Prabowo, 13.05.52.0167 Mahdiah Mahdiah Marsita Prasetyana, 13.05.52.0202 Marsita Prasetyana, 13.05.52.0202 Maryono . Miedya Wulansari, 13.05.52.0219 Miedya Wulansari, 13.05.52.0219 Mirati, Elly Mirati, R. Elly Moh Zaenal Abidin Eko Putro Muhammad Ridwan, 14.05.52.0125 Nasution, Zuraidah Nelly Fitriani, Nelly Nining Latianingsih Nobita Sugiarto, 13.05.52.0039 Nobita Sugiarto, 13.05.52.0039 Novi Perwitasari, 15.05.52.0063 Novita Suryaningsih, 14.05.52.0110 Novita Suryaningsih, 14.05.52.0110 Novrian Puji Hartanto, 14.05.52.0300 Novrian Puji Hartanto, 14.05.52.0300 Nugraha, Nyata Nurul Hidayah, 12.05.52.0078 Nurul Hidayah, 12.05.52.0078 Nurul Hidayanti, 14.05.52.0149 Nurul Hidayanti, 14.05.52.0149 Nurul Khikmah, 11.05.52.0195 Nurul Khikmah, 11.05.52.0195 Pancawati Hardiningsih Patricia Gladys Perdianti, 14.05.52.0040 Poerwati, Rr Tjahjaning Prabowo, Adia Adi Pratama, Arizal Putra Pratiwi, Prisma Laras Puruhitasari, Iryana Putro, Moh. Zaenal Abidin Eko Rahmat Hidayat Ratna Zahara Retnowulan, 13.05.52.0007 Retnowulan, 13.05.52.0007 Rimenda, Tetty Rita Farida Rokhimah, Zulaika Putri Rona Makom, Maharani Rr. Tjahjaning Poerwati Sai’in, Ali Sai’in, Ali Samani Sapta, Andriyan Eka Sekar Arum, Putri Farah Setyorini, Fany Shelly Elinda Maulidina, 14.05.52.0152 Shelly Elinda Maulidina, 14.05.52.0152 Sonjaya, Iwan Sri Sudarsi Susi Susanti Titiek Suwarti Tjahjaning Poerwati Utami, Pradiptia Wulan Vidyasari, Rahmanita Wahyu Meiranto Warda, Eliza Wardana, Yanuar Wendy yanto, Efri Yogi Widiawati Yulia Dini Hakiki, 15.05.52.0315 Yuni Susianti, 12.05.52.0044 Yuni Susianti, 12.05.52.0044 Yusuf Hidayat Yusuf Hidayat Zulhaida Lubis