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IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM) Yungki Sutarno; Hendra Harmain; Arnida Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol 9, No 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8955

Abstract

In this case it refers to the village government in an effort to implement SAP by investing in government performance. The investment made greatly influences the image of the community's environmental assessment of the performance of the village government, which then becomes a benchmark for considering the achievement of this leadership. This study aims to find out how the implementation is carried out by the Ulumahuam Village Government, because there are some uniqueness or differences that occur in the Village Government in general where the hypothesis includes the level of concern, wisdom, creativity and innovation possessed by the Ulumahuam Village Government. This research methodology is quantitative with a qualitative descriptive approach, where the focus of this research is to explore the specific problems of research subjects from all aspects of personality related to the object of research, this research is also often called casuistic research. The results showed that the significance value (0.817) > 0.05 means that there is no effect of the application of government accounting standards by investment on government performance or in other words it can be concluded that the application of SAP through investment is not in accordance with government performance.
AKUNTABILITAS DAN TRANSPARANSI ANGGARAN TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DALAM PEMBANGUNAN INFRASTRUKTUR OLEH DINAS PEKERJAAN UMUM KABUPATEN LANGKAT UNTUK MENINGKATKAN KENYAMANAN MASYARAKAT Putra, Ary Satria; Harmain, Hendra; Nurwani, Nurwani
JURNAL DARMA AGUNG Vol 32 No 4 (2024): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i4.4631

Abstract

Akuntabilitas mengacu pada kewajiban organisasi untuk memberikan pertanggungjawaban atas penggunaan anggaran dan hasil yang dicapai, sedangkan transparansi anggaran mencakup keterbukaan informasi terkait alokasi dan penggunaan anggaran, serta partisipasi publik dalam proses pengambilan keputusan terkait pembangunan infrastruktur. Penelitian ini meneliti tentang pengaruh akuntabilitas dan transparansi anggaran terhadap efektivitas pelayanan publik pada pembangunan infrastruktur pada Dinas Pekerjaan Umum Kabupaten Langkat. menggunakan metode kuantitatif dengan pendekatan asosiatif. Hasil penelitian menunjukkan bahwa Berdasarkan perhitungan dengan menggunakan SPSS, pengujian pengaruh Akuntabilitas terhadap Efektivitas menunjukkan nilai signifikan sebesar 0,002 < 0,05 dan nilai thitung sebesar 2,745 > 2,051, yang mengindikasikan bahwa terdapat pengaruh signifikan dari akuntabilitas terhadap efektivitas pelayanan publik. pengujian pengaruh Transparansi Anggaran terhadap Efektivitas menghasilkan nilai signifikansi sebesar 0,000 < 0,05 dan nilai thitung sebesar 5,249 > 2,051, yang juga menunjukkan pengaruh signifikan dari transparansi terhadap efektivitas pelayanan publik. Lalu, nilai signifikan untuk akuntabilitas dan transparansi terhadap efektivitas pelayanan publik adalah 0,000 < 0,05 dan nilai F sebesar 237,283 > 2,96, sehingga dapat disimpulkan bahwa terdapat pengaruh signifikan dari kedua variabel akuntabilitas dan transparansi terhadap efektivitas pelayanan publik.
PERAN SISTEM INFORMASI AKUNTANSI BAGI USAHA MIKRO KECIL DAN MENENGAH PADA DINAS KOPERASI USAHA KECIL DAN MENENGAH KABUPATEN MANDAILING NATAL Nondangari, Fadhilah; Harmain, Hendra
OPTIMA Vol 8, No 1 (2024)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v8i1.6287

Abstract

 Akuntansi memiliki peran penting bagi kemajuan UMKM di Kab. Mandailing Natal. Tetapi sekarang ini banyak para pegawai di UMKM Mandailing Natal yang tidak tahu betapa pentingnya akuntansi untuk menyusun laporan keuangan Perusahaan. Peran Sistem Informasi Akuntansi bagi UMKM sangat penting dilakukan untuk mengetahui perkembangan UMKM tersebut. Penelitian ini bertujuan untuk mengetahui peran sistem informasi akuntansi bagi UMKM di Mandailing Natal Pada Dinas Koperasi Usaha Kecil dan Menengah Kab. Mandailing Natal. Tekhnik Pengumpulan data yang digunakan dalam penelitian ini berdasarkan pada hasil pengamatan yang dilakukan selama Magang. Metode analisis data yang digunakan adalah deskriptif berdasarkan data  UMKM yang di peroleh. Adapun hasil penelitian ini adalah : Masih ada data yang tidak sesuai dengan kategori Usaha yang ada dalam UMKM. Oleh sebab itu, Peran sistem informasi akuntansi sangat berpengaruh terhadap UMKM di Dinas Koperasi Usaha Kecil dan Menengah Kab. Mandailing Natal.
Analisis Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Pada PT Gunung Raja Paksi Tbk Handayani, Fitri; Harmain, Hendra; Syahriza, Rahmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1596

Abstract

PT Gunung Raja Paksi's financial condition for a period of 5 years, namely from 2017-2021, experienced unfavorable conditions because it experienced losses in 2018-2020. This study aims to determine the financial performance of PT Gunung Raja Paksi, which is measured using the cash flow ratio. This study uses a qualitative descriptive analysis method, then analyzed using a cash flow ratio which consists of the ratio of operating cash flows to current liabilities (AKO), cash flow adequacy ratio (KAK), cash flow ratio to capital expenditure (PM), fund flow coverage ratio ( CAD), and Total Debt Ratio (TH). Free Net Cash Flow Ratio (AKBB). The results of this study indicate that the company's total cash flow during the 2017-2021 period at PT Gunung Raja Paksi is not good enough. This can be seen from the value of cash flow ratios that are still below standard 1 as in the AKO ratio of 0.031 times, -0.203 times, 0.287 times, 1.258 times, 0.340 times, ratios of AKO -0.423 times, -0.203 times, -6.205 times , -5.934 times, 3.792 times, PM ratio0.218 times, -0.834 times, 4.016 times, 2.637 times, 1.048 times, CAD ratio 0.085 times, -0.846 times, 1.821 times, 3.738 times, 2.159, TH ratio 0.013 times, - 0.106 times, 0.221 times, 0.689 times, 0.205 times, and the AKBB ratio -0.337 times, -0.443 times, 0.129 times, 0.921 times, 0.183 times. Keywords: Financial Performance, Cash Flow Statement, Cash Flow Ratio.
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Addina, Chessara; Harmain, Hendra; Syahriza, Rahmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Pengaruh Citra Merek, Kualitas Produk, Sertifikat Halal Dan Keputusan Pembelian Terhadap Permintaan Produk Hand Body Lotion Citra (Studi Kasus : Pada Masyarakat Kelurahan Dwikora, Kecamatan Medan Helvetia) Aprillia, Wina; Harmain, Hendra; Jannah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3982

Abstract

This study aims to determine the effect of brand image, product quality, halal certificates, and purchasing decisions on product demand. This research was conducted using a quantitative approach. The population in this study amounted to 300 with a sample of 75. The sampling method was simple random sampling technique. This study uses primary data using multiple linear regression data analysis using SPSS 15. Based on the results of the first hypothesis test, it is known that the significant value of brand image is 0.085 (sig > 0.05) with a t-count value of 1.750 <1.994 (t-count < t-table). The second hypothesis test showed a significant product quality of 0.825 (sig > 0.05) with a t-count value of 0.222 <1.994 (t-count < t-table), the third hypothesis test showed a significant halal certificate of 0.486 (sig > 0.05) with a t-count -0.700 < 1.994 (t-count < t-table), the fourth hypothesis test showed a significant 0.000 (sig < 0.05) with a t-count value of 4.368 > 1.994 (t-count > t-table). Based on the results of the fifth hypothesis test, it is known that the significant value is 0.000 (sig <0.05) with an f-count value of 22.193 > f-table 2.503. The results of this study indicate that Brand Image, Product Quality, Halal Certificate and Purchasing Decision simultaneously influence product demand.
Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara Cahaya, Nilam; Harmain, Hendra; Ilhamy Nasution, Muhammad Lathief
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4219

Abstract

This study aims to analyze the development of village economic potential through village-owned enterprises (BUMDes) in Kisam Lestari Village, Kec. Lawe Sumur District. Southeast Aceh. This research method is qualitative research. The subjects in this study were the village head, the head of BUMDes, and 3 communities. Data collection techniques with observation, interviews and documentation. The results revealed that the existence of BUMDes can improve the community's economy. The process and efforts of community economic development through BUMDes consist of trading business units and service business units. Both business units can help increase the income of the people of Kisam Lestari village. The funds collected through BUMDes are put into the village Treasury which is reused by the village and the funds can be allocated for the needs of the community physically and non-physically. For the next researcher, it is expected to further develop this research well when conducting research that is still related to the analysis of the development of village economic potential through village-owned enterprises (BUMDes). 
Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining Ardena, Dinda; Harmain, Hendra; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4246

Abstract

In carrying out business cooperation, there is an agreement on a profit sharing system that will be obtained from profits from the sale of coal. The amount of profit sharing received must be mutually beneficial to both parties. The purpose of this study was to find out accounting information for mining operational costs and a profit sharing system from net sales of business cooperation, profit sharing procedures in financial reports that function as an accounting information system, and how sales revenue sharing is used to settle tax burdens. This type of research is field research carried out at PT. Tuah Globe Mining. The approach used in this research is descriptive-qualitative. The author will deliver the results research into a description or explanation that is easy to understand. The method that the author uses in finding data is by way of interviews, observation, and documentation. Based on the results of research conducted that the application of the system for results applied by PT. Tuah Globe Mining and PT. Kutama Mining Indonesia on coal mining business cooperation is using method revenue sharing. Profit sharing is done in a way net sales will be deducted by operating expenses invoice issurance mechanism. As for the distribution of the results will be applied in the company’s financial statements. Thur for calculating and completing the tax burden of PT. Tuah Globe Mining will be report sales in the agency’s annual SPT as stipulated in the act PPh, job creation law, and harmonization law.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar di Indeks Saham Syariah Indonesia Amanda, Annisa Rizka; Harmain, Hendra; Syarvina, Wahyu
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4264

Abstract

This study aims to obtain empirical evidence of the influence of 3 (three) independent variables, namely environmental performance, company size and Islamic Governance Score on the dependent variable, namely the disclosure of Islamic Social Reporting (ISR). The type of data used in this study is quantitative data obtained from the annual financial reports of companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period as well as other data needed in this research. The data analysis technique uses a panel data regression model. The results show that environmental performance has no effect on disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period, company size has a positive and significant effect on disclosure of Islamic Social Reporting (ISR) in listed companies in the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period and the Islamic Governance Score has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Simultaneously it shows that environmental performance, company size and Islamic Governance Score have an effect on the disclosure of Islamic Social Reporting in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period.
Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2021 Damanik, Anhari Gusvi; Harmain, Hendra; Harahap, Muhammad Ikhsan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5046

Abstract

This research is to determine the effect of the effect of profitability, liquidity, leverage and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. This research uses associative type quantitative research methods and data collection techniques with documentation techniques. The population of this study amounted to 129 main board manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling so as to obtain 34 samples. The results of this study indicate that partially Profitability has an effect of 2.241 with a significant level of 0.026 on CSR Disclosure. Then partially Liquidity has no effect of 0.625 with a significant level of 0.532. While Leverage partially has no effect of -0.606 with a significant level of 0.545. And Company Size partially has an effect of 2.652 with a significant level of 0.009. Simultaneously Profitability, Liquidity, Leverage and Company Size affect CSR Disclosure by 3.603 with a significant level of 0.007.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Agustina, Mawar Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alyaa Zafira Darmawan Alyaa Zafira Darmawan Amanda, Annisa Rizka Ananti, Aurensia Apriliani, Nurhalimah Aprillia, Wina Aqwa Naser Daulay Ardena, Dinda Arfan Ikhsan Lubis Arifin Fauzi Lubis Armayani, Rini Ria Arnida Wahyuni Arnida Wahyuni Atika Atika Atika Atika Ayu Wulandari Azka Rayyani Azmi, Zul Azzahra, Nisa Baehaqi Balqis, Amanda Batubara, Indah Purnama Buana, Arief Wira Cahaya, Nilam Chessara Addina Daim Harahap, Rahmat Dalimunthe, Moch. Idris Damanik, Anhari Gusvi Daniel Happy Putra Dela Alfani Dermawan, Ferry Fachrul Rozy Ginting , Nauval Haiban H, Masliannur. Hamdani, Rizki Hamidah . Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Hotbin Hasugian Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Kayla Zahara Putri Nasada Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Lestari Simanjuntak M. Yogi Riyantama Isjoni Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Mumtaz Muhammad Naufal Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ahmadi Bi Rahmani Nur Ainun Nur Amalia Nuri Aslami Nurlaila Nursantri Yanti Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pane, Maria Grace Octa Viani Pasaribu, Siti Nuridah Purba, Stela Tri Yuni Puspita, Saftiara Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Putri, Riri Dwita Rahamani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Rajagukguk, Grace P Johana Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Safrizan, Safrizan Sahril Sahputra Salsabilla Febriani Samri Juliaty Nasution, Yenni Saparuddin Siregar Sari Bulan Tambunan Sari, Devi Yana Sari, Lionita Sekar Ayu Sridanti Shahira Azmi Sihombing, Amira Salsabila Afra Silalahi, Alistraja Dison Silitonga, Jenia Siregar, Syaikhah Putri Alifiah Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sutarno, Yungki Syahdan, Saifhul Anwar Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma Ubar, Riva Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yungki Sutarno Zahra, Annisa ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zul Azmi Zulfita, Elsa