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Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): 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 | DOI: 10.47467/elmal.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): 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 | DOI: 10.47467/elmal.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency Hidayah, Vebby Noer; Mujiyati, Mujiyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4973

Abstract

This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427. The sample size was determined by using the Slovin formula and obtaining a sample of 104 respondents. All data was collected using a questionnaire and then processed using multiple linear regression analysis techniques with the help of SPSS software. The results of the analysis show that PBB-P2 Tax Sanctions, PBB-P2 NJOP, and taxpayer education level have a significant influence on taxpayer compliance. However, taxpayer awareness, tax knowledge, and tax authorities services do not have a significant effect on taxpayer compliance. Furthermore, the regression model shows that together, taxpayer awareness, tax knowledge, tax sanctions, tax service, NJOP, and taxpayer education level significantly influence rural and urban land and building tax compliance (PBB-P2).
KEPUTUSAN TRANSFER PRICING BERDASARKAN PAJAK,TUNNELING DAN EXCHANGE RATE (SEBUAH ANALISIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ariyanto, Rico Dwi; Mujiyati, Mujiyati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15581

Abstract

Transfer Pricing is the company's policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company between parties who have a special relationship. This study aims to find out and analyze the influence of taxes, tunneling and exchange rates on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was purposive sampling, which was obtained by 19 companies. From the sample, observation data for five years was 95. The analysis method used is logistic regression analysis. The results of the study provide empirical evidence that the results of the study show that taxes, tunneling and exchange rates have no effect on the company's decision to transfer pricing Keywords : tax, tunneling, exchange rate, transfer pricing
Penerapan Model Pembelajaran Inkuiri Terbimbing (Guided Inquiry) untuk Meningkatkan Hasil Belajar Kimia pada Siswa SMK Mujiyati, Mujiyati
Paedagogie Vol 15 No 2 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v15i2.4193

Abstract

This article present an application of guided inquiry learning model and optimization of structured task to improve chemistry learning outcomes and form good character in class XEA students of SMK Negeri I Magelang for the 2018/2019 academic year. This Reseach was conducted in 2 cycles, each cycle data collection and analysis were carried out. The assesment is carried out based on student answer and results of the evaluation of each competency studied. The result showed a significant relationship between learning with the guided inquiry learning model and the optimization of structured task with chemistry learning outcomes and good character building in student.
PENGUATAN PERAN GURU DALAM MENANGANI MASALAH SOSIAL EMOSIONAL ANAK MELALUI PELATIHAN KOMUNIKASI EMPATIK DAN PEMBELAJARAN BERMAKNA Mujiyati; Diah Utaminingsih; Chasya Aghniarrahmah; Muhammad Ubaidillah; Miranda Abung
Bagimu Negeri Vol 9 No 2 (2025)
Publisher : Universitas Muhammadiyah Pringsewu

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

Abstract

Permasalahan sosial-emosional anak usia sekolah dasar semakin menuntut perhatian, terutama pasca pandemi COVID-19 yang memunculkan gejala kecemasan, perilaku menarik diri, hingga agresivitas. Guru memiliki peran strategis dalam mendampingi perkembangan sosial-emosional siswa, namun masih banyak yang belum memiliki keterampilan komunikasi empatik dan strategi pembelajaran bermakna. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas guru TK dan SD di Sekolah Tunas Mekar Indonesia (TMI) Bandar Lampung melalui pelatihan komunikasi empatik dan pembelajaran bermakna. Metode yang digunakan adalah pendekatan partisipatif berbasis pelatihan dan pendampingan, meliputi tahap persiapan, pelaksanaan workshop, simulasi, pendampingan implementasi di kelas, serta evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman guru tentang komunikasi empatik, perubahan pendekatan pembelajaran menjadi lebih kontekstual dan bermakna, serta terbentuknya iklim kelas yang lebih positif. Selain itu, kegiatan ini menghasilkan modul pelatihan, instrumen observasi, laporan praktik baik, dan artikel ilmiah sebagai luaran. Kesimpulannya, pelatihan komunikasi empatik dan pembelajaran bermakna efektif memperkuat peran guru dalam menciptakan lingkungan belajar yang humanis, inklusif, dan mendukung kesejahteraan sosial-emosional siswa.
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Perpajakan, Trasparansi dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Hafizd, Abdul; Mujiyati, Mujiyati
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 | DOI: 10.47467/elmal.v7i1.10889

Abstract

This study aims to analyze the influence of tax administration modernization, tax sanctions, tax transparency, and taxpayer trust on individual taxpayer compliance registered at the Pratama Tax Office (KPP Pratama) Surakarta. The study employs a quantitative approach. The population consists of 60,573 individual taxpayers registered at KPP Pratama Surakarta. Using the Slovin formula, a sample of 100 individual taxpayers was selected. Data were collected through Google Forms and printed questionnaires and measured using a Likert scale. The research involves several analytical procedures, including descriptive statistical analysis, validity testing, reliability testing, multiple linear regression analysis, normality testing, multicollinearity testing, heteroscedasticity testing, the F-test, the t-test, and the coefficient of determination. All analyses were conducted using SPSS version 25. The findings indicate that tax administration modernization, tax sanctions, tax transparency, and taxpayer trust simultaneously have a significant influence on taxpayer compliance. However, the t-test results show that tax administration modernization and tax sanctions do not have a significant partial effect on taxpayer compliance. In contrast, tax transparency and taxpayer trust are proven to have a significant partial effect on individual taxpayer compliance at KPP Pratama Surakarta
Pengaruh Current Ratio, Total Asset Turnover, Dan Perputaran Modal Kerja Terhadap Return On Assets Pada Sektor Perusahaan Basic Material Terdaftar BEI 2022-2024 Nabilah, Safira Zulia; Mujiyati, Mujiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (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.v7i1.9988

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Total Assets Turnover (TATO), dan Perputaran Modal Kerja (PMK) terhadap Return on Assets (ROA) pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan data sekunder laporan keuangan tahunan perusahaan. Populasi mencakup seluruh perusahaan sektor tersebut, sementara sampel dipilih purposively berdasarkan laba positif, laporan lengkap, dan publikasi dalam rupiah. Variabel dependen ROA diukur dari rasio laba bersih terhadap total aset, sedangkan CR, TATO, dan PMK mengukur likuiditas, efisiensi aset, dan efisiensi modal kerja. Hasil analisis menunjukkan bahwa TATO berpengaruh signifikan terhadap ROA, sedangkan CR dan PMK tidak menunjukkan pengaruh yang signifikan. Koefisien determinasi (R²) sebesar 26,1% mengindikasikan sebagian besar variasi ROA dijelaskan oleh faktor lain di luar model. Penelitian ini menyarankan perluasan sampel, periode, dan variabel tambahan untuk memperoleh hasil yang lebih representatif.
PENINGKATAN LITERASI INFORMASI SISWA SEKOLAH DASAR MELALUI MODEL DISCOVERY LEARNING Wati, Sisna; Luthvi Azizah, Alif; Izzatika, Amrina; Mujiyati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42229

Abstract

The low level of students’ information literacy is indicated by difficulties in understanding question instructions, the tendency to copy information without analysis, and a lack of critical ability in selecting information sources. This study aimed to analyze the effect of the Discovery Learning model on students’ information literacy and to examine the differences in information literacy between the experimental and control classes of fifth-grade students at SDN 5 Metro Timur. This research employed a quasi-experimental method with a nonequivalent control group design. The population consisted of all fifth-grade students at SDN 5 Metro Timur totaling 41 students. The sample was determined using a saturated sampling technique, with class VB as the experimental class and class VA as the control class. Data were collected through test and non-test techniques. Data analysis used simple linear regression to determine the effect of the Discovery Learning model and an independent t-test to examine differences in information literacy between classes. The results indicated that the Discovery Learning model significantly improved students’ information literacy and showed a significant difference between the two classes.
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Fitur Layanan, Dan Kepercayaan Terhadap Minat Penggunaan Uang Elektronik (E Money) Santika, Sonya; Mujiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): 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.v6i2.8554

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kebermanfaatan, persepsi kemudahan penggunaan, fitur layanan, dan kepercayaan terhadap minat penggunaan uang elektronik (e-money) pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta angkatan 2021–2023. Pendekatan yang digunakan adalah kuantitatif dengan metode explanatory research. Data dikumpulkan melalui kuesioner berbasis Google Form dengan skala Likert 1–5, dan diperoleh 115 responden. Teknik analisis yang digunakan meliputi uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, uji F, uji t, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa persepsi kebermanfaatan dan fitur layanan berpengaruh positif signifikan terhadap minat penggunaan e-money. Sementara itu, persepsi kemudahan penggunaan dan kepercayaan tidak menunjukkan pengaruh signifikan. Temuan ini memberikan implikasi bagi perusahaan penerbit e-money untuk terus meningkatkan fitur, memperjelas panduan penggunaan, memperluas layanan, dan memperkuat keamanan sistem untuk mendorong peningkatan minat penggunaan uang elektronik di kalangan mahasiswa.
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdul Muhid, Abdul Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Adilia, Fara Agung Jasiyatianto Ahmad Junaidi Akhirusanah, Lulu Alief Zoulton Lazuardi* Alif Luthvi Azizah Alif Luthvi Azizah Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Annisa Yulistia Anton Agus Setyawan Ari Sofia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Aulia Rahma Dien Yulyanti Banu Witono Chasya Aghniarrahmah Clara Risma Alfayanti Daffa Ilham Ramadhan Dayu Rika Perdana Devid Aprillando Diah Utaminingsih Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Een Yayah Haenilah Eka Afrilian Hady Saputra Elga Cindy Nagayu Elviani, Yeni ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fadhilah Khairani, Fadhilah Fajar Abimanyu Farid Adi Prasetyo Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fatimatuz Zahro Fauzan . Fauzan, Abdullah Sholeh Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Hamidah, Laelatul Handy Nugraha Hanum, Nur Adiba Haris, M Hasan Hariri Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Imronuddin Imronuddin Indarti Diah Palupi Ismalayani, Ismalayani Izzatika, Amrina Kartiningsih Susilowati keisha Jenny Maulida Nugraha Kembar Habibi, Roy Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati Listrianah Lusiana, Prima Aprilia M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Maria Cristina M. De los Santos Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati Masayu Nurhayati, Masayu Mega Aria Monica, Mega Aria Mey Handoko Saputro Millati, Nabila Fida Miranda Abung Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Mona Adha Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nuning Hidayatun Nur kholis Nur Prasetyo Aji Nurjanah, Arifah Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Puguh Karyanto Purbawati, Husna Nadea Ulhaq Purnowati, Della Rabiyatul Adawiyah Rachmad Fajar Muktiono Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rika Perdana , Dayu Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Risma Margareta Sinaga, Risma Margareta Riswandi Riswandi Rita Diana Putri Rita Wijayanti Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rossiana Diva Anggraini Roy Kembar Habibi Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Safira Nur Istiqomah Safira Zulia Nabilah Samsubar Saleh Santi Putriani Santika, Sonya Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Sunyono - - Susanto, Michela Yuanita Putri Suyanto Syafrudin, Ulwan Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ubaidillah, Muhammad Ulum, Halwa Qubailah Shobah Umi Fatmawati Wahyu Hening Ririn Wahyuningtyas, Septarina Wati, Sisna Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Widya Sekar Pradytha Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar Zulfikar Zulkarnain, Yudo