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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice
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The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation Aiman, Rahmat; Roekhudin, Roekhudin; Subekti, Imam
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.1932

Abstract

Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation.
The relationship between psychological responses and pain levels in post-thyroidectomy patients at dr. Iskak General Hospital, Tulungagung Dahlia, Dina; Hidayah, Nurul; Ciptaningtyas, Maria Diah; Arif, Taufan; Subekti, Imam
Science Midwifery Vol 13 No 4 (2025): October: Health Sciences and related fields
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/midwifery.v13i4.2141

Abstract

Background: Patients undergoing thyroidectomy surgery often experience pain and psychological changes such as anxiety, stress, and depression. Objective: This study was conducted to determine the relationship between psychological responses and pain levels in post-thyroidectomy patients at Dr. Iskak Tulungagung Regional General Hospital. Methods: This study used a correlational analytic design with a cross-sectional approach. A sample of 34 patients was selected using a purposive sampling technique. Data were collected through interviews using two main instruments: the Depression Anxiety and Stress Scale (DASS) questionnaire to measure psychological responses and the Neck Pain and Disability Scale (NPADS) to measure pain levels within 24 hours after surgery. Data were analyzed using the Spearman Rank correlation test. Results: The study showed that the majority of patients experienced severe psychological responses (38.2%) and pain ranging from severe to very severe (26.5%). Statistical tests showed a very strong and significant relationship between psychological responses and pain levels (r = 0.959; p = 0.000). Conclusion: This study contributes to strengthening the biopsychosocial approach in perioperative nursing. Practical implications suggest that psychosocial interventions should be integrated into postoperative pain management.
Misuse of State Property in The Form of State-Owned Houses Andriani, Rina; Subekti, Imam; Rusydi, Mohamad Khoiru
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.346

Abstract

The management of class III state houses begins with the transfer of status of class II state houses to class III state houses, transfer of rights, lease purchase agreements, and transfer of property rights. This study aims to determine the process of managing class III state houses and the problem of misuse of state property in the form of class III state houses. This study uses a descriptive qualitative research method with a case study approach. Data collection techniques were carried out through interviews and documentation. The results showed that a lack of internal control could cause the problem of abuse of country houses. The solution to these problems is following up with applicable regulations and strengthening the internal control system. This research implies that it becomes the basis for compiling clear and detailed guidelines or guidelines on the management of class III state houses. These guidelines will assist the authorities in establishing rules that are more transparent, accountable, and efficient in managing these state houses.
SOSIALISASI INSTRUMEN INVESTASI DAN FINANCIAL PLANNING FOR GEN-Z DI SMA PJ GLOBAL SCHOOL Subekti, Imam; Ainurrizky, Faiz; Teguh, Salman Al-Farizi Adi; Syafi’i, Maulidya Sandi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dengan kemajuan teknologi dan akses informasi yang semakin luas, generasi muda, khususnya Gen Z, kini memiliki peluang untuk lebih cepat memahami pentingnya investasi dan perencanaan keuangan. Investasi sering dianggap sebagai topik yang rumit dan lebih relevan bagi orang dewasa. Namun, dengan munculnya berbagai platform investasi digital yang mudah digunakan, generasi muda kini dapat memulai investasi dengan modal yang kecil dan pengetahuan yang memadai. Dengan demikian, kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi untuk mengelola keuangan Gen Z. Pengabdian ini dilakukan dengan memberi pemahaman dan sosialisasi dalam berinvestasi dengan mudah yang dilakukan di SMA PJ Global School pada tanggal 8 Agustus 2024. Meskipun masih ada tantangan, seperti risiko investasi dan fluktuasi pasar, siswa SMA PJ Global School sebagai Gen Z memiliki keunggulan dengan kemampuan mereka untuk beradaptasi cepat dan memanfaatkan teknologi untuk membuat keputusan keuangan yang lebih baik. Dengan pemahaman yang lebih baik tentang instrumen investasi dan perencanaan keuangan, siswa SMA PJ Global School diharapkan dapat mencapai kemandirian finansial lebih cepat dan menghadapi masa depan dengan lebih percaya diri.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Subekti, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
Do investors become risk takers after receiving MLA and accounting information? Pramuki, Ni Made Wisni Arie; Subroto, Bambang; Subekti, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Dewiruna, Intansari; Subroto, Bambang; Subekti, Imam
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.
TINDAK PIDANA TERORISME (TPT), TINDAK PIDANA PENDANAAN TERORISME (TPPT) DAN PENDANAAN PROLIFERASI SENJATA PEMUSNAH MASSAL (PPSPM) Subekti, Imam
JURNAL ILMIAH HUKUM DIRGANTARA Vol 14 No 2 (2024): JURNAL ILMIAH HUKUM DIRGANTARA
Publisher : UNIVERSITAS DIRGANTARA MARSEKAL SURYADARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jihd.v14i2.1314

Abstract

Indonesia senantiasa berkomitmen dalam upaya pencegahan dan penanggulangan tindak pidana terorisme yang sangat meresahkan masyarakat baik yang terjadi di Indonesia sendiri maupun yang terjadi di luar negeri, termasuk diantaranya upaya penanggulangan terorisme di bawah kerangka PBB. Indonesia juga menggarisbawahi pentingnya hukum internasional dalam penanggulangan terorisme internasional khususnya Kerjasama Internasional. Indonesia berkomitmen untuk mendukung penanggulangan terorisme, termasuk dalam penanggulangan pendanaan tindak pidana terorisme. Dalam kaitan ini, Indonesia berpartisipasi aktif sebagai anggota Asia Pacific Group on Money Laundering (APG-ML), serta anggota dari Steering Group mewakili negara-negara di kawasan Asia Tenggara. Indonesia perlu memperhatikan ketentuan-ketentuan baru yang dihasilkan Financial Action Task Force (FATF) dalam rangka efektivitas pemberantasan tindak pidana pencucian uang karena akan berkaitan langsung atau tidak langsung dengan terorisme. Lembaga antarpemerintah yang dibentuk pada 1989 itu telah mengeluarkan standar internasional bidang pencucian uang dan pendanaan terorisme. Standar internasional itu lazim dikenal sebagai FATF 40 Recommendations. Dalam rekomendasi itu ada beberapa ketentuan baru yang penting buat Indonesia sebagai negara yang lagi gencar memberantas pidana pencucian uang dan pemberantasan terorisme. Indonesia juga mendukung upaya pencegahan tindak pidana terorisme dan pendanaan terorisme dengan mengimplementasikan Resolusi DK PBB Nomor 1267 (1999) dan Nomor 1988 (2011) yang selaras dengan hukum nasional Indonesia terkait dengan penanggulangan pendanaan terorisme. Atas dasar itu, Indonesia telah memiliki Daftar Terduga Teroris dan Organisasi Teroris (DTTOT) berdasarkan Daftar Sanksi Al-Qaeda dan Daftar Taliban untuk proses pembekuan aset. Hingga saat sekarang ini, terdapat 8 (delapan) Konvensi dan Protokol Internasional yang terkait dengan terorisme baik itu Tindak Pidana Pencucian Uang dan Tindak Pidana Pendanaan Terorisme yang telah diratifikasi oleh Pemerintah Indonesia. Jumlahnya bertambah menjadi 9 (sembilan) dengan diratifikasinya Konvensi ASEAN tentang Penanggulangan Terorisme melalui UU No. 5 Tahun 2012.
Response Time and Therapeutic Communication Capability of Nurses on Patient Satisfaction: - Subekti, Imam; Ariyani, Imelda Aqhna; Sulastyawati, Sulastyawati
Health Access Journal Vol. 1 No. 3 (2024): Vol. 1 No. 3 (October, 2024)
Publisher : Poltekkes Kemenkes Malang, Campus III Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/haj.v1i3.4930

Abstract

Lack of response time and therapeutic communication by nurses cause patient and family dissatisfaction with services at the hospital. This study aimed to determine the relationship between response time and nurses' therapeutic communication skills on patient satisfaction in the emergency room at Lavalette Hospital, Malang, in May 2024. This research method uses a cross-sectional design. The research sample was patients treated in the emergency room, with a total of 92 respondents. The sampling method used accidental sampling. The data collection method observes the time it takes for nurses to carry out initial actions and questionnaires on nurse therapeutic communication and patient satisfaction. Bivariate analysis used Spearman-Rho, and multivariate analysis used multiple linear regression with a p-value <0.05. The results of the bivariate analysis showed that the p-value for response time was 0.000 and therapeutic communication was 0.001, so it could be concluded that there was a relationship between response time, therapeutic communication, and patient satisfaction in the emergency room at Lavalette Hospital, Malang. Nurses' response time and therapeutic communication skills should be maintained and improved in providing services in hospitals, especially in the emergency room, to prevent problems from arising that could impact patient satisfaction.
PENGARUH AUDIT DELAY TERHADAP PERILAKU INVESTOR DENGAN KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI Ariesty, Prima Ramdani; Ludigdo, Unti; Subekti, Imam
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 1 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.983 KB)

Abstract

The purpose of this study was to determine the effect of audit delay on investor behavior as well as moderating influences the audit opinion and the audit delay timely submission of financial reports . The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 . Selection of the study period because empirical evidence shows that in the period of 2010-2012 there are many investors who sell its stake because the company is not in the timely submission of financial reports to the Capital Markets Authority. Objects in this study is that investor behavior is measured using two analysis are trading volume activity and abnormal returns . The results of the study provide evidence that first , there is insignificant influence on the behavior of audit delay investors through timely submission of financial reports. Second, strengthen the relationship between the audit opinion and the audit delay timely submission of financial reports. Third , there is a positive influence on the relationship between audit opinion on the behavior of investors. Keywords : Investor Behavior, Timeliness, Audit Delay and Audit Opinion .   Tujuan penelitian ini adalah untuk mengetahui pengaruh audit delay terhadap perilaku investor serta pengaruh moderasi opini audit terhadap audit delay dan ketepatan waktu penyampaian laporan keuangan. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Pemilihan periode penelitian tersebut karena bukti empiris menunjukkan bahwa pada rentang waktu tahun 2010-2012 masih terdapat banyak investor yang menjual kepemilikan sahamnya karena perusahaan yang tidak tepat waktu dalam penyampaian laporan keuangannya kepada Otoritas Pasar Modal. Obyek pada penelitian ini merupakan perilaku investor yang diukur menggunakan dua analisa yaitu trading volume activity dan abnormal return. Hasil penelitian memberikan bukti bahwa pertama, tidak terdapat pengaruh signifikan audit delay terhadap perilaku investor melalui ketepatan waktu penyampaian laporan keuangan. Kedua, opini audit memperkuat hubungan antara audit delay dan ketepatan waktu penyampaian laporan keuangan. Ketiga, terdapat pengaruh positif terhadap hubungan antara opini audit terhadap perilaku investor. Kata kunci: Perilaku Investor, Ketepatan Waktu, Audit Delay dan Opini Audit.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto Dyah Puspasari E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Ernawati, Naya Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan