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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Jurnal Akuntansi dan Keuangan Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Jurnal Ilmiah Multidisiplin Indonesia IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi E-Jurnal Akuntansi
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education 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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PENGARUH RETRIBUSI DAERAH, HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN, DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH TERHADAP PENDAPATAN ASLI DAERAH JAWA TENGAH PERIODE 2021-2023 Melindawati, Clara Putri; Kurniawati, Lintang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3642

Abstract

Introduction: This study uses Regional Retribution, Separate Regional Wealth Management Income, Other Legitimate Regional Income to see how the three variables affect the Regional Original Income off all Regencies/Cities in Central Java for the 2021-2023 period. Methods: Descriptive Statistical Tests, Classical Assumption Tests, and Multiple Linear Regression Analysis uses to analyze the influence between variables using SPSS analysis statistics because this study is a quantitative study.Results: The results indicate that Regional Retribution does not significantly and negatively affect Revenue Original Income, Separated Regional Wealth Management Income significantly and negatively affects Regional Original Income, and Other Legitimate Regional Income does not significantly and negatively affect Regional Original Income.Conclusion and suggestion: The increase in revenue from Separated Regional Wealth Management Income has not been able to maximize Regional Original Income. In addition, the less than optimal revenue from Regional Retribution and Other Legitimate Regional Income has not been able to drive an increase in Regional Original Income. This is influenced by other variables that can increase Regional Original Income, such as 8.6% of the determination coefficient (R2), can be interpreted ad independent variabeles in the study affecting Regional Original Income by 8,6%, while other factors affect 91.4%. The scope of the next study must be expanded, use a longer period, and other variables such as Regional Tax can be added for more accurate results. Keywords: Legitimate Regional Original Revenue, Regional Original Revenue, Regional Retribution, Revenue from the Management of Separated Regional Assets
Pengaruh Tax Morale, Kesadaran Pajak dan Sosialisasi Pajak terhadap Kepatuhan Calon Wajib Pajak Generasi Z: (Studi Kasus pada Mahasiswa Akuntansi di FEB UMS) Oktaviani, Nur; Kurniawati, Lintang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2150

Abstract

Tujuan: Penelitian ini bertujuan untuk menanalisis pengaruh tax morale, kesadaran pajak, dan sosialisasi pajak terhadap kepatuhan calon wajib pajak generasi z khususnya pada mahasiswa. Desain Penelitian dan Metodologi: Pada penelitian ini, teknik pengambilan sampel yang digunakan adalah convenient sampling. Sampel penelitian adalah mahasiswa aktif S1 Akuntansi di FEB UMS yang telah mengambil mata kuliah perpajakan sebanyak 96 mahasiswa. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa tax morale dan sosialisasi pajak tidak berpengaruh signifikan terhadap kepatuhan calon wajib pajak, sedangkan kesadaran pajak berpengaruh signifikan terhadap kepatuhan calon wajib pajak. Implikasi: Hasil ini mengindikasikan bahwa semakin tinggi kesadaran pajak maka semakin tinggi pula kepatuhan calon wajib pajak dalam diri mereka.
Pengaruh Likuiditas, Solvabilitas, dan Firm Size terhadap Firm Value: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Humaida, Nadya Afifa; Kurniawati, Lintang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2274

Abstract

Tujuan: Penelitian bertujuan menganalisis pengaruh likuiditas, solvabilitas, dan firm size terhadap firm value pada perusahaan sektor Properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Firm value diproksikan mengaplikasikan Price to Book Value (PBV), likuiditas diukur melalui Current Ratio (CR), solvabilitas diperkirakan dengan Debt to Equity Ratio (DER), dan firm size diukur dengan logaritma natural total aset. Desain Penelitian dan Metodologi: Studi mengaplikasikan pendekatan kuantitatif dengan metode asosiatif. Basis data penelitian mengandalkan data sekunder yang dihimpun dari laporan keuangan tahunan pada situs web resmi Bursa Efek Indonesia (www.idx.co.id). Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 144 data observasi. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS. Hasil dan Pembahasan: Temuan menginformasikan bahwasanya secara parsial likuiditas dan solvabilitas berpengaruh positif dan signifikan terhadap firm value. Sementara itu, firm size tidak berpengaruh signifikan terhadap firm value. Secara simultan, likuiditas, solvabilitas, dan firm size berpengaruh signifikan terhadap firm value. Temuan mengindikasikan kemampuan perusahaan dalam mengelola kewajiban jangka pendek serta struktur pendanaan memiliki peran penting dalam meningkatkan nilai perusahaan, sedangkan besar kecilnya ukuran perusahaan belum tentu menjadi pertimbangan utama investor dalam menilai perusahaan sektor properti dan  real estate. Implikasi: Penelitian diimplikasikan berkontribusi bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta menjadi bahan pertimbangan bagi investor dalam menentukan keputusan investasi.
The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance Adzra, Salsabila Safa; Kurniawati, Lintang
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1089

Abstract

Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Pengaruh Pemanfaatan Mobile Banking, Dana Pihak Ketiga, Jumlah Kantor, dan Jumlah Pembiayaan Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024 Aina, Ratna Himatul; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

Financial performance is an important measure in assessing the effectiveness and efficiency of a company. This study aims to examine the effect of mobile banking utilization, third-party funds, number of offices, and number of financing on financial performance. The research population includes Sharia Commercial Banks registered with OJK and Bank Indonesia during the period 2020–2024. The sample selection was conducted using purposive sampling, resulting in 11 Islamic Commercial Banks that met the research criteria with a total of 46 observations from a total population of 14 companies. Financial performance was proxied by Return on Assets (ROA). This study used a quantitative approach with secondary data in the form of annual financial reports, and was analyzed using multiple linear regression through the SPSS version 25 program. The results showed that third-party funds and the amount of financing had an effect on financial performance, while the use of mobile banking and the number of offices had no effect on financial performance.
Pengaruh Cost of Capital, Return On Asset (ROA), dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perbankan Syariah Periode 2019 - 2024 Ermaningtyas, Pradesti; Kurniawati, Lintang
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cost of Capital (COC), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap harga saham perbankan syariah di Indonesia selama periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel dipilih melalui purposive sampling dari seluruh Bank Umum Syariah yang memiliki data laporan keuangan dan harga saham lengkap. Data diperoleh secara sekunder melalui dokumentasi laporan keuangan, situs resmi bank, Bursa Efek Indonesia, dan Otoritas Jasa Keuangan. Analisis dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Cost of Capital yang berpengaruh signifikan terhadap harga saham, sedangkan ROA dan DER tidak berpengaruh signifikan. Nilai R-Square sebesar 0,397 menunjukkan bahwa model menjelaskan 39,7% variasi harga saham, sementara sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini memberikan wawasan bagi perusahaan dalam pengelolaan biaya modal dan investor dalam pengambilan keputusan investasi.
Ketahanan Perusahaan di Era Ketidakpastian Global: Analisis Dampak Karakteristik Audit terhadap Ketepatan Waktu Pelaporan Keuangan Kurniawati, Lintang; Kusumawati, Annisa Fitriana; Bhaskoro, Haryo; Rahardi, Rafi Amani Muflih; Maliana, Putri Dilla; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8467

Abstract

Global uncertainty triggered by the COVID-19 pandemic has caused significant disruptions to economic stability, particularly within vital sectors such as infrastructure, utilities, and transportation. Data indicate that these sectors experienced substantial revenue declines—87.9%, 90.90%, and 90.34%, respectively. These sharp decreases not only highlight the vulnerability of business sectors to external shocks but also underscore the importance of corporate resilience in responding to crises. Under such high-pressure circumstances, access to external financing becomes crucial for maintaining company operations. However, investors’ decisions to provide capital largely depend on the quality and credibility of the financial information disclosed by companies. Audited financial statements serve as a primary instrument for building investor trust, as they reflect managerial transparency and accountability. Furthermore, in this context, auditing plays a vital role in ensuring the credibility of financial information and the timeliness of financial reporting, which reflects a company’s responsiveness and accountability in maintaining resilience. This study aims to: (1) analyze the relationship between audit characteristics and the timeliness of financial reporting, and (2) provide empirical evidence regarding the impact of timely audited reporting on corporate resilience during periods of global uncertainty. A quantitative research method was employed, utilizing financial statement data from companies in the infrastructure, utilities, and transportation sectors for the years 2020 to 2023. The data were processed using SPSS 26. The findings reveal that auditor reputation has a significant effect on financial reporting timeliness. Meanwhile, audit location, auditor rotation, and audit fees were found to have no significant effect. Furthermore, timely financial reporting is proven to be a key factor in helping companies navigate economic uncertainty and maintain resilience amid ongoing global disruptions.
Sustainability Disclosure, Capital Structure, and Firm Value: The Moderating Role of Operational Activities Loxyanto, Feby; Kurniawati, Lintang
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 01 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), January 2026
Publisher : Sean Institute

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Abstract

In the era of globalization, increasing firm value is crucial for attracting investors and maintaining competitiveness. However, prior research regarding the determinants of firm value remains inconsistent. This study aims to analyze the influence of sustainability report disclosure and capital structure on firm value, while examining the moderating role of operational activity. The research employs a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Samples were selected using purposive sampling, and data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that sustainability report disclosure has a significant positive effect on firm value, reflecting that transparency enhances investor confidence. Conversely, capital structure has a significant negative effect, suggesting that high debt levels may increase financial risk and lower firm value. Furthermore, operational activity proves to be a significant moderating variable. Specifically, high operational activity weakens the influence of both sustainability reporting and capital structure on firm value. This implies that when companies demonstrate high operational efficiency and asset utilization, investors tend to prioritize actual operational performance over sustainability disclosures or funding decisions when assessing firm value. These findings contribute to the literature by highlighting how internal operational efficiency shifts investor focus and alters the impact of financial and non-financial disclosures.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Persepsi Financial Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Di Kota Surakarta Joko Purnomo; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10076

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial terhadap penggunaan sistem informasi akuntansi (SIA) pada UMKM di Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Sampel terdiri dari 100 responden yang dipilih secara acak dari populasi 11.100 UMKM, dan data dikumpulkan melalui kuesioner daring. Variabel dependen adalah penggunaan SIA, sedangkan variabel independen meliputi pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial, yang diukur melalui indikator terkait pemahaman akuntansi, pengalaman bisnis, dorongan kerja, dan penilaian manfaat finansial. Analisis data dilakukan dengan statistik deskriptif dan regresi, serta diuji asumsi klasik dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan persepsi finansial berpengaruh positif dan signifikan terhadap penggunaan SIA, sementara pengalaman usaha dan motivasi kerja tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman akuntansi dan keyakinan terhadap manfaat finansial dalam adopsi SIA pada UMKM.
Pengaruh Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Dan Remunerasi Direksi Terhadap Kinerja Keuangan Perusahaan Calvin Ardana Putra; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10077

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komisaris independen, komite audit, dan remunerasi direksi terhadap kinerja keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Kinerja keuangan diproksikan dengan Return on Assets (ROA), sedangkan variabel independen diukur berdasarkan proporsi kepemilikan manajerial, rasio komisaris independen, jumlah anggota komite audit, dan logaritma natural total remunerasi direksi. Sampel penelitian ditentukan menggunakan metode purposive sampling sesuai kriteria yang telah ditetapkan. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan komisaris independen tidak berpengaruh terhadap kinerja keuangan. Sementara itu, komite audit dan remunerasi direksi terbukti berpengaruh signifikan terhadap kinerja keuangan perusahaan. Nilai Adjusted R-Square sebesar 0,485 menunjukkan bahwa variabel independen mampu menjelaskan 48,5% variasi kinerja keuangan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Aina, Ratna Himatul Aisyah, Salma Putri Alifia Hanifa Wina Putri Alvaro Wisnu Zaraneta Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Anjarningsih, Dwi Arifah Fauziah Islami Arinda Herliana Berlianna Devita Siwa Bhaskoro, Haryo Bunga Mentari Calvin Ardana Putra Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Ferdyamin, Pinnacle Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Humaida, Nadya Afifa Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Loxyanto, Feby Lufi Rahayu Maliana, Putri Dilla Melindawati, Clara Putri Mila Ramadhanti Muhamad Andi setiawan Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Muhammad Rizqi Febriyanto Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nadilla Nur Azizah Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Nova Ramadani Novel Idris Abas Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nur kholis Nur Kholis Nur Lathifah Mardiyati Nur Oktaviani Nur Prasetyo Aji Nurharjanti, Nashirotunnisa Ovi Itsnaini Ulynnuha Permatasari, Firmina Niken Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi Rahadien Hafiz, Fa’iz Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Rosyidani, Nabila Masithoh Saputra, Rendra Bagus Septia Rahayu Setiawan, Ahmad Syihan Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina, Vita Yusela Angga Putra Pradhana