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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference Journal of Educational Management Research AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Ekasakti Matua Jurnal Manajemen Jurnal Pengabdian KOLABORATIF Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX Ayu Krisnawati; Justita Dura
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.v17i2.2138

Abstract

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.
Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba Eggita Wahyu Amalia; Justita Dura
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.525

Abstract

Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.
Correlation of Sales, Business Climate Change Through Economic The Correlation of SME Sales, Business Climate Change Impact, and Economic Growth in Sustainable Green Economy Implementation Dura, Justita; Azreen Azriana Binti Azham, Nur
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12269

Abstract

East Java actively promotes the concept of green economy as an integral part of its efforts to sustain national development. This concept emphasizes not only job creation, economic growth, and environmental preservation but also serves as a foundation for advancing the province further. The implementation of green economy is expected to manage natural resources sustainably while strengthening existing economic sectors. This study aims to examine the direct impacts of green economy practices on key aspects in East Java, including overall economic growth, climate change, SME sales, and their contribution to sustainable development. With a focus on over one million SMEs in the province, the study employs quantitative survey methods to gather comprehensive data. The Economic Base Theory serves as the theoretical framework, highlighting that regional economic growth is driven by external demand for local goods and services. The research aims to provide valuable insights for policymakers and economic practitioners in developing effective and sustainable green economy strategies at the regional level. It also aims to contribute positively to global efforts addressing climate change challenges and environmental conservation.
Pemanfaatan AI Dalam Branding dan Pemasaran UMKM Sidi, Agus Purnomo; Anjaningrum, Widiya Dewi; Dura, Justita; Cahyaningtyas, Fadilla; Yogatama, Ahmad Nizar
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i4.1268

Abstract

Pengabdian masyarakat ini bertujuan untuk memanfaatkan AI dalam mendukung UMKM di Kelurahan Bunulrejo dengan menggunakan AI untuk membuat logo yang meningkatkan efisiensi dan daya saing bisnis. Pengabdian masyarakat ini melibatkan pengumpulan data melalui wawancara langsung dengan pemilik UMKM untuk memahami kebutuhan desain logo mereka. Aplikasi ChatGPT kemudian digunakan untuk membuat desain logo berdasarkan informasi yang dikumpulkan. Logo dievaluasi dan direvisi secara berulang berdasarkan umpan balik dari UMKM. ChatGPT menghasilkan beberapa alternatif desain logo untuk setiap UMKM, yang kemudian dievaluasi dan disesuaikan menurut umpan balik pemilik. Proses ini mencakup beberapa revisi untuk mengatasi masalah seperti gambar yang tidak jelas, warna yang tidak sesuai, dan elemen yang tidak perlu, memastikan desain akhir menarik secara visual dan selaras dengan identitas bisnis. Penggunaan AI, khususnya ChatGPT, secara signifikan mendukung UMKM dalam pencitraan merek dan pemasaran, menawarkan manfaat langsung dan wawasan berharga untuk aplikasi AI di masa mendatang dalam mendukung usaha kecil.
WORKSHOP PENDAMPINGAN BISNIS TEKNOLOGI CERDAS “SMART TRASH BIN” DESA KESAMBEN, KECAMATAN NGAJUM, MALANG, INDONESIA Dura, Justita; Cahyaningtyas, Fadilla; Yogatama, Ahmad Nizar; Bukhori, Mohammad; Hanif, Rifki; Aqromi , Nur Lailatul; Afiyah, Siti Nurul; Riska, Suastika Yulia; Farokah, Lia; Arifin, Jaenal; Islamiyah, Mufidatul; Arifin, Samsul; Jatmika, Sunu
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 3 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i3.169

Abstract

Kesamben Village, Ngajum District, Malang Regency faces serious problems in waste management that have an impact on the environment and public health. This community service program aims to introduce "Smart Trash Bin" technology as an innovative solution in improving the efficiency and effectiveness of waste management in the village. This technology uses automatic sensors that allow people to dispose of garbage without touching the trash can, making it more hygienic and comfortable. Early results show high enthusiasm from the public for this technology, which can be seen from active participation in socialization, training, and question and answer sessions. The application of this technology has also succeeded in improving environmental cleanliness and reducing health risks. However, some challenges such as high implementation costs and difficulties in technology adaptation still need to be overcome through adequate financial support and ongoing training. With collaboration between the government, local communities, and related parties, this program has great potential to become a model in the application of smart technology for sustainable waste management in other regions.
The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX Ayu Krisnawati; Justita Dura
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.v17i2.2138

Abstract

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.
Pengaruh Kompetensi, Motivasi Kerja, dan Kepemimpinan Terhadap Kinerja Guru di SMP & SMA Bodhi Dharma Batam lie, Metta; Agustina, Tin; Dura, Justita
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.5117

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi guru, motivasi kerja, dan kepemimpinan terhadap kinerja guru di SMP SMA Bodhi Dharma Batam. Metode yang digunakan adalah pendekatan kuantitatif dengan survei yang melibatkan 35 guru. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi guru, baik kompetensi pedagogik maupun profesional, berpengaruh signifikan terhadap kualitas pengajaran dan hasil belajar siswa. Selain itu, motivasi kerja juga berperan positif dalam meningkatkan kinerja guru. Kepemimpinan guru terbukti penting dalam menciptakan lingkungan kelas yang mendukung proses pembelajaran. Secara keseluruhan, kompetensi, motivasi kerja, dan kepemimpinan memiliki pengaruh signifikan terhadap kinerja guru. Penelitian ini merekomendasikan peningkatan pelatihan untuk kompetensi dan motivasi guru, serta dukungan manajerial yang lebih baik untuk menciptakan lingkungan kerja yang lebih kondusif.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI MEDIASI (PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Chaterina Sherly Meliana; Justita Dura; Agus Rahman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04 Desember 2024 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.22377

Abstract

This research aims to determine the influence of corporate social responsibility and earnings management on company value through company financial performance. This research uses a quantitative-causal type of research. In this study, researchers collected data through the Indonesian Stock Exchange website and the company's official website. This research uses Smart PLS3 to process data and the research was carried out in September – December 2024. The tests carried out in this research were financial analysis, multicollinearity test, R square test, F square test and path analysis hypothesis test. The results of this research show that corporate social responsibility, earnings management and financial performance have an influence on company value and corporate social responsibility has an influence on financial performance but earnings management has a negative effect on financial performance and financial performance is able to mediate between corporate social responsibility and company value but unable to mediate the effect of earnings management on firm value.
PENGARUH KUALITAS LAYANAN, PROMOSI, DAN CITRA SEKOLAH TERHADAP KEPUTUSAN SISWA MEMILIH SMA STRADA THOMAS AQUINO Setyaningsih, Yohanna Indah; Karnawati, Tin Agustina; Dura, Justita
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2567

Abstract

Abstract: One of the non-academic skills that significantly develops as students undergo schooling is decision-making ability. This development occurs gradually, in line with the child’s age progression. By the time a child completes junior high school, they have attained concrete operational abilities, enabling them to make informed decisions. One such decision involves choosing a high school. This study examines the decision-making process in selecting a school as the dependent variable, while service quality, promotion, and school image serve as the independent variables. The objectives of this study are to identify and analyze: (1) the influence of service quality on students’ decisions to choose SMA Strada St. Thomas Aquino, (2) the influence of promotion on students’ decisions to choose SMA Strada St. Thomas Aquino, (3) the influence of school image on students’ decisions to choose SMA Strada St. Thomas Aquino, and (4) the simultaneous influence of service quality, promotion, and school image on students’ decisions to choose SMA Strada St. Thomas Aquino. This research employs a quantitative method, with data collected using questionnaires. The study population comprises all tenth-grade students of SMA Strada St. Thomas Aquino for the academic year 2024–2025, with a sample size of 164 students selected through simple random sampling based on Slovin's formula. Data analysis was conducted using multiple linear regression.The results indicate that: (1) service quality significantly influences students’ decisions to choose SMA Strada St. Thomas Aquino, (2) promotion significantly influences students’ decisions to choose SMA Strada St. Thomas Aquino, (3) school image significantly influences students’ decisions to choose SMA Strada St. Thomas Aquino, and (4) service quality, promotion, and school image simultaneously influence students’ decisions to choose SMA Strada St. Thomas Aquino. Keyword: School Image, Voting Decision, Service Quality, Promotion Abstrak: Salah satu kemampuan non akademik yang berkembang pesat ketika anak menempuh pendidikan di sekolah adalah kemampuan dalam membuat keputusan. Perkembangan ini terjadi secara bertahap mengikuti perkembangan usia anak. Ketika seorang anak telah menempuh pendidikan menengah pertama, anak tersebut sudah memiliki kemampuan operasional konkret sehingga mampu membuat keputusan. Salah satu keputusan yang dibuat adalah keputusan memilih sekolah. Penelitian ini menggunakan keputusan memilih sebagai variabel dependen sedangkan kualitas layanan, promosi, dan citra sekolah sebagai variabel independen. Tujuan dari penelitian ini adalah mengetahui dan menganalisis 1) pengaruh kualitas layanan terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, 2) pengaruh promosi terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, 3) pengaruh citra sekolah terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, dan 4) pengaruh secara simultan kualitas layanan, promosi, dan citra sekolah terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino. Metode penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan kuesioner. Populasi penelitian ini adalah seluruh siswa kelas X SMA Strada St. Thomas Aquino tahun ajaran 2024-2025 dengan sampel penelitian berjumlah 164 siswa yang diambil dengan teknik simple random sampling menggunakan rumus Slovin. Analisa data menggunakan regresi linear berganda. Hasil penelitian menunjukkan 1) kualitas layanan berpengaruh terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, 2) promosi berpengaruh terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, 3) citra sekolah berpengaruh terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino, dan 4) kualitas layanan, promosi, dan citra sekolah berpengaruh secara simultan terhadap keputusan siswa memilih SMA Strada St. Thomas Aquino. Kata kunci: Citra Sekolah, Keputusan Memilih, Kualitas Layanan, Promosi.
Pemberdayaan Ekonomi Lokal dengan Inovasi Minuman Sehat Berbahan Kedelai melalui Wirausaha di Desa Kasri, Kecamatan Bululawang Dura, Justita; Cahyaningtyas, Fadilla; Hanif , Rifki; Hadi, Abd; Rofiq, Mohammad
TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Trimas: Jurnal Inovasi dan Pengabdian Kepada Masyarakat
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.973 KB) | DOI: 10.58707/trimas.v3i1.230

Abstract

SMEs are one of the important pillars of the Indonesian economy which also has an impact on current conditions. The main problem faced by SMEs is that they are very lacking in digging for information about the development of THEIR SMEs because the people in Kasri Village who are still thinking about their main livelihood, namely farming, there are actually business opportunities in this village. The purpose of this activity is so that people can improve the mindset of entrepreneurs, develop businesses for existing ones, and create product innovations so that they are not monotonous so that their lives are more advanced and developed. And the community can create superior products so that they can advance the local village economy. Therefore, this community service activity is to help the community to improve soy products such as processed soy milk, improve the quality and quantity of soy products by providing alternative product variations such as tempeh chips with flavor variants, expand marketing networks, and provide simple financial recording training
Co-Authors Abd Hadi Abdul Haris Abdul Haris Abdul Sanjani Ade Irawan Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agus Rahman Alamsyah Agus Rahman Alamsyah Agustina, Tin Ambrocius Ganda Angga Danuarta Amndana Widiyaningtias Anggi Ashari Anggraini Hesti Novita Anggraini, Dwi Retno ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, H.M. Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Deva, Mutiara Diah Novita Sari Didi Rianto Dimas Wahyul Muslimin Dinand Ananda Perdana Dini Citra Lestari Dwi Lusiani Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Evi Anggraini Fadilla Cahyaningtyas Farokah, Lia Fathorrahman Festu Unggun Lestari Firyal Haniyah Shifa Florencia, Florencia H.M. Bukhori Hadi, Abd Hamdani, Muhammad Riko Hanif, Rifki Hironimus Hari Kurniawan Ibrahim, Yusup Ismaya Khoirun Nisa Isyati Binti Suparman Iwan Syamsuddin Jaenal Arifin Jelli, Roiyana Julita, Era Kabelen, Nicholaus Wayong Kala'lembang, Adriani Khairul Anuar bin Ishak Kribiyantara, Yohanes Kurnia Kusuma Putri Kurniawan, Karolus Danar Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Margaretha Dwi Wardani Mariesti Andriany, Lussia Marinda, Erli Desita Metta lie Mime Azrina Jaafar Mochamad Renaldi Moh Bukhori Moh Bukhori Moh. Bukhori Mohammad Bukhori Mohammad Bukhori Mohammad Rofiq Mohd. Sahran @ Awang Bin Mohidin Mufidatul Islamiyah, Mufidatul Mufidatul` Islamiyah Muhammad Riko mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Nabila Octaviola Rosanti Nabilah, Tsinta Alfi Nuriyah Natalia, Herlinda Putri Netty Christina Batubara Nur Azizah Nur Elif Nur Farhana Binti Mustahidin Nur Lailatul Aqromi Nurcahyo, Wiwit Nurfamila Nurfamila Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rifky Hanif Rina Dewi Indahsari Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Triyanti Novita Septiana Kartika Rachmawati Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Sinulingga, Natalis Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Teguh Widodo Theresia Pradiani Tin Agustina Tin Agustina Karnawati Tin Agustina Karnawati tri wahyuni Tri Wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wansu, Evinda Elen Wardana, Ditya Wardani, Margaretha Dwi Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana Yuniar Fitriyani Yunus Handoko Yusup Ibrahim