Article Per Year (5 Year)
p-Index From 2021 - 2026
10.721
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Syarikat : Jurnal Rumpun Ekonomi Syariah JESI (Jurnal Ekonomi Syariah Indonesia) JURNAL EKSBIS International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Enrichment : Journal of Management Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Ekonomi Rabbani Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis el-Amwal Journal Research of Economics and Bussiness Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 87 Documents
Search

 4   5   6   7   8 
Akuntabilitas Dan Pengelolaan Keuangan Masjid Berdasarkan Isak 35 Tentang Pelaporan Keuangan Organisasi Nirlaba: Studi Kasus Pada Masjid Al-Husna Hessa Perlompongan Hidayat, Rahmad; Harmain, Hendra; Syarvina, Wahyu; Hasan Basri, Tengku
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 2 No. 2 (2024): November
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/3723xy36

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis metode pelaporan keuangan Masjid Al-Husna dalam kaitannya dengan peraturan untuk nirlaba sebagaimana diuraikan dalam ISAK 35. Para peneliti dalam penelitian ini menggunakan pendekatan kualitatif deskriptif. Dokumentasi, wawancara, dan observasi langsung adalah beberapa metode yang digunakan untuk pengumpulan data. Laporan keuangan, termasuk laporan pendapatan dan arus kas, serta catatan tentang posisi akun keuangan dan laporan laba rugi komprehensif, diharuskan untuk disimpan oleh semua organisasi nirlaba menurut ISAK 35. Kontributor dan lainnya tetap waspada karena penanganan dana yang hati-hati. Hasil analisis ini menunjukkan bahwa praktik akuntansi Masjid Al-Husna masih ketinggalan zaman dan tidak memadai, dengan manajemen mengandalkan entri data manual pendapatan dan pengeluaran setiap minggu. Jemaah masih belum sepenuhnya diberi informasi oleh mekanisme akuntabilitas, yang hanya menyampaikan total pendapatan dan pengeluaran tanpa memberikan informasi spesifik apa pun. Namun, kelompok masjid yang terlibat telah berusaha semaksimal mungkin untuk merahasiakannya. Hal ini disebabkan karena pimpinan masjid masih belum memahami sistem pencatatan keuangan berbasis ISAK 35.
Analysis of Halal Product Knowledge, Social Media Marketing, and Fear of Missing Out (FOMO) on Purchasing Decisions for Muslim Food Products in Binjai City Zulfita, Elsa; Harmain, Hendra; Aisyah, Siti
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 14, No 2 (2024)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2024.14(2).%p

Abstract

This research explains how knowledge about halal products, web-based entertainment shows, and concerns about big opportunities (FOMO) influence students' purchasing choices in Binjai City. This research aims to determine the impact of information about halal goods, virtual entertainment shows, and concerns about missing out on big opportunities (FOMO) on students' purchasing choices. Meanwhile, questionnaires were given to 97 sample students. Based on the findings of data analysis, there is an influence on students' purchasing decisions in Binjai City on knowledge of halal products, social media marketing, and Fear of Missing Out (FOMO). The method of carrying out this exploration uses a quantitative methodology where this examination collects, displays, presents, and breaks down information quantitatively. This research uses primary data. The exploratory instrument used was a survey. Meanwhile, information-checking procedures include various relapse checks and t-count searches. The results of the research state that the information obtained, X1 has a specified count (3.201) > ttable (1.98580) and a Sig value <0.05 (0.02), so X2 has a significant effect if the value of tcount (4,980) is greater than t table (1,98580) and the value of sig is less than 0.05 (0.00), and X3 has a significant effect if the tcount value (2,833) is greater than t table (1.98580) and the Sig value is less than 0.05 (0.01). There is an opinion that the information reported regarding halal products, web-based entertainment promotions, and anxiety about missing out on big opportunities (FOMO) in the purchasing choices of students in Binjai City.
Implementation of ISAK NO.35 on Non-Profit Organizations as an Evaluation of the Financial Report of the Indonesian Red Cross (PMI) of Medan City: Auditability, Transparency and Performance Azzahra, Nisa; Harmain, Hendra; Syafina, Laylan
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This study investigates the implementation of ISAK No. 35 in the financial reporting of UDD PMI Medan City, focusing on auditability, transparency, and performance. The study was conducted at UDD PMI Medan City located in East Medan, Medan, due to its important role in the metropolitan area. Data were collected through in-depth interviews with key personnel and documentation of financial activities. The study found that the implementation of ISAK No. 35 improves the transparency and accountability of financial statements, which include the statement of financial position, statement of comprehensive income, changes in net assets, statement of cash flows, and notes to the financial statements. Compliance with ISAK No. 35 ensures that financial reporting provides a clear and accurate picture of the financial health and performance of UDD PMI Medan City, increasing public trust and facilitating better financial management and decision making. The results of the study indicate that the financial statements of UDD PMI Medan City are in accordance with ISAK No. 35, which significantly contributes to improving financial transparency and accountability
HR ANALYSIS TO IMPROVE EMPLOYEE PERFORMANCE USING SWOT AND QUANTITATIVE STRATEGY PLAINING MATRIX (QSPM) METHOD (CASE STUDY OF PT BUMIDA MEDAN) Afrilinda Lubis, Yeni; Harmain, Hendra; Naser Daulay, Aqwa
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

The purpose of this study is to clarify what problems are causing the decline in employee productivity and what can be done to improve employee productivity, as well as to clarify problems related to improving employee productivity and QSPM analysis of improvement strategies. Employee productivity of PT Bumida Medan. PT Bumida Medan is an insurance company that offers various types of insurance products. After observation and discussion with the management of PT Bumida Medan, it was found that among the various problems faced by the staff were many staff who were not disciplined regarding permission to participate. Many employees came late to the office to ask for permission. In addition, the insurance sales plan was not achieved. The insurance sales target also slumped due to higher costs and lower employee productivity. Based on these problems, it can be concluded that the main problem faced by PT Bumida Medan is low employee productivity. To overcome all these problems, the company needs to improve or increase the productivity of its employees. Therefore, this study uses the SWOT approach to determine strategies to improve employee productivity at PT Bumida Medan and among the many alternative strategies to improve employee productivity, the author uses the QSPM technique to evaluate the optimal strategy to be chosen. The results of this study are based on the results of the IFE matrix, indicating that the evaluation of optimal strategies must go through the WT strategy, namely a lack of career ladder, clarifying ranks, manual work methods, maintaining marketing graphics. In addition, the WT strategy in square V explains that companies can use market penetration strategies, as well as HR and product development through clear career ladder training, job promotions, work methods according to needs, modern marketing penetration to increase product sales. The suggestions in this study are expected that PT Bumida Medan can develop a performance improvement plan in order to perform better.
Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia H, Masliannur.; Harmain, Hendra; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3144

Abstract

This study aims to determine the effect of total debt, working capital and sales on profits in hotel, restaurant and tourism companies listed on the Indonesian stock exchange. This research is a research that uses secondary data in the form of an annual report which is accessed through www.idx.co.id. The method used is purposive sampling method. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews version 9. The results show that first, total debt has a negative effect on company profits, this means that total debt is one of the factors in increasing or decreasing profits. produced by the company every year. Second, working capital has a positive effect on company profits, this means that working capital is funds that have been used to finance company operations to earn profits. Third, sales have no effect on profit, this means that the size of the profit earned by the company in a certain period is not influenced by the size of the level of sales successfully carried out by the company. Fourth, total debt, working capital and sales affect the company's profit, so that together the high and low independent variables can affect the size of the company's profit. The value of the R-Square coefficient in this study is 0.7746 which means that the total debt, working capital and sales variables are able to affect profits by 77.46%, while the remaining 22.54% is influenced by variables outside the study.
Penerapan Akuntansi Zakat Infak Sedekah Produktif oleh LAZ Inisiatif Zakat Indonesia Kota Medan Amalia, Nur; Harmain, Hendra; Harahap, Muhammad Ikhsan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4460

Abstract

This research was conducted at the Medan City branch of the Indonesian Zakat Initiative Amil Zakat Institute. This study aims to determine the implementation of PSAK 109 at IZI Medan branch. PSAK 109 explains that zakat is assets that must be issued by people who are obliged to pay zakat (muzakki) in accordance with sharia provisions to those who are entitled to receive it (mustahik). Likewise with infak/alms issued by muzakki in an effort to realize God's commands by helping human beings who are entitled to receive them and also helping the public good. The type of research conducted in this study is a type of qualitative research with a descriptive approach. The data collection method in this study is through; direct observation, interviews, documentation, reporting at IZI and then compared with the Statement of Financial Accounting Standards (PSAK). The results of this study indicate that the management of productive-based zakat infaq alms is good in receiving funds from muzakki and distribution to mustahik, and in financial reporting LAZNAS IZI Medan Branch has implemented PSAK 109 well in terms of recording and measurement while presentation and disclosure can only be made in reports finance at IZI central Jakarta only.
ANALISIS PENERAPAN PENGENDALIAN INTERN PADA SUMBER DAYA MANUSIA DALAM PENINGKATAN KINERJA PERUSAHAAN PADA KANTOR CABANG PT MEDIKON PRIMA LABORATORIES Alfian, Ryan Allif; Harmain, Hendra
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.831

Abstract

Medikon management understands the importance of human resources in building and implementing a strong quality assurance system and producing high-quality products. This study aims to analyze the application of internal control on human resources (HR) in an effort to improve company performance in PT Medikon Prima Laboratories branch offices. This study uses a qualitative method with data collection techniques through in-depth interviews, observations, and analysis of related documents. The results of the study show that the effectiveness of internal control can be improved through better human resource management. Some of the key recommendations include continuous training to improve employee competence and compliance, revision and development of SOPs relevant to current operational needs, and optimization of the use of the Salesmart application to support work efficiency and data integration.
Pengukuran Kinerja Keuangan Bank Panin Dubai Syariah Menggunakan Economic Value Added Dan Financial Value Added Siti Aisyah; Indah Lestari Ritonga; Hendra Harmain
Ecobankers : Journal of Economy and Banking Vol 4 No 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

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

Abstract

The study aims to determine the financial performance of PT Bank Panin Dubai Syariah (PNBS) for the 2017-2021 period which was analyzed using Economic value Added (EVA) and Financial Value Added (FVA) approaches.This study used a qualitative descriptive research approach using secondary data. The data used are PNBS in 2017 succeeded in creating economic value added and financial value added by minimizing bank expenses and maximazing bank added value, which means that the EVA and FVA values in that period are worth positive. However, in 2018, 2019, 2020 and 2021 PNBS cannot create economic value added and financial value added value because PNBS cannot maximize added value and minimize bank expenses, which means that the EVA and FVA values in that period are negative. Thus it can be concluded that using the EVA and FVA approaches in calculating bank financial performance more effective because the EVA and FVA approaches cosider the cost of capital or the cost of capital.
Analysis of the Impact and Effectiveness of School Operational Assistance Fund Management in Tanjungbalai City Syahri Ramadhan; Reni Ria Armayani Hasibuan; Hendra Harmain
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 4 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5239

Abstract

The aim of this research is to analyze the impact and effectiveness of managing school operational assistance funds at State Elementary School 130004 Tanjungbalai City in 2023. The research method applied is a qualitative descriptive method with the research subject being State Elementary School 130004 Tanjungbalai City. Data collection techniques are interviews, observation and documentation. The results of the research show that the level of effectiveness in managing school operational assistance funds at Tanjungbalai 130004 Public Elementary School in 2023 reaches 100%, indicating that the management of these funds has been running very well and optimally. The positive and negative impacts of school operational assistance funds are that on the one hand, school operational assistance funds have helped lower middle class communities meet their educational needs, as well as improving the facilities and quality of education in schools. On the other hand, some people do not care about student development because they rely too much on school operational assistance funds. School renovations, toilet repairs, purchasing learning equipment, and providing textbooks and stationery are examples of significant contributions to school operational assistance funds. However, direct observation revealed a discrepancy between the interview results and actual conditions. Although physical facilities and educational resources have been improved, there are still inadequate rooms, such as cracked toilets and damaged classrooms. Nevertheless, the role of school operational assistance funds in improving student welfare remains the main focus in efforts to improve the quality of education.
Dampak Covid-19 Terhadap Tingkat Pendapatan Usaha Mikro Kecil Dan Menengah (UMKM) Di Desa Tembung Kecamatan Percut Sei Tuan Mardiani, Sherlita; Harmain, Hendra
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4775

Abstract

Pandemi Covid-19 sangat merugikan masyarakat, khususnya UMKM, sesuai dengan permasalahan penelitian ini. Sebagai ilustrasi, perhatikan bagaimana pandemi memengaruhi pendapatan masyarakat dengan memengaruhi omset, daya beli konsumen, tenaga kerja, dan basis pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pandemi Covid-19 mempengaruhi tingkat pendapatan UMKM di Desa Tembung dan bagaimana UMKM menyikapi wabah tersebut. Metodologi penelitian deskriptif kualitatif digunakan dalam penelitian ini. 13 pelaku UMKM di Desa Tembung diwawancarai secara tatap muka untuk mengumpulkan data primer; data sekunder dikumpulkan dari dokumen yang relevan. Penelitian dilakukan di Desa Tembung, Kecamatan Percut Sei Tuan. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Tugas analisis data meliputi reduksi data, display data, dan inferensi/verifikasi. Temuan kajian tersebut adalah sebagai berikut: 1. Wabah Covid-19 berdampak pada pendapatan UMKM secara keseluruhan, hingga 53,76% UMKM mengalami kerugian pendapatan dibandingkan sebelum pandemi. UMKM mengalami peningkatan pendapatan. Banyak UMKM yang mengalami penurunan pendapatan akibat penurunan penjualan dan penurunan daya beli masyarakat yang berdampak pada penurunan konsumsi. 2. Terdapat beberapa inisiatif untuk meningkatkan pendapatan di masa pandemi, antara lain: a) Mempelajari teknologi dan memberikan layanan terbaik kepada pelanggan b) Memperkuat sumber daya manusia lebih jauh. c) Menetapkan dan mematuhi standar kualitas produ. Kata Kunci: Covid-19, Ekonomi, Tingkat Pendapatan, UMKM
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul 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 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. Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Nasada, Kayla Zahara Putri Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ainun Nur Amalia Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pasaribu, Siti Nuridah Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Rahamani, Nur Ahmadi Bi Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Riva Ubar Harahap Safrizan, Safrizan Saftiara Puspita Sahril Sahputra Saifhul Anwar Syahdan 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 Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sutarno, Yungki Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma 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