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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi, Akuntansi dan Manajemen

Vince Ratnawati

Unknown Affiliation

Author-ID : 358620

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018 Thania, Sastra Tamara; Vince, Ratnawati; Nanda, Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the influence of institutional ownership, capital intensity and inventory intensity to tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. This type of research is quantitative. The sample consisted of 56 companies. Sampling technique with purposive sampling technique. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The result of the study show that, (1) institutional ownership had no effect on tax aggressiveness (2) capital intensity has a positive effect on tax aggressiveness (3) inventory intensity had no effect on tax aggressiveness.Keywords : Institutional Ownership, Capital Intensity, Inventory Intensity and Tax Aggressiveness

PENGARUH MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK: PERAN MODERASI FOREIGN OPERATION Savina Swari Arizoni; Vince Ratnawati; Andreas Andreas
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 1 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was using non probability sampling, with technique purposive sampling and obtained 273 manufacture companies as samples based on certain criteria. The data was analysed by multiple linear regression and moderated regression analysis (MRA). The results show that accrual earnings management, real earnings management, and inventory intensity affect tax aggressivity of the company. High ETR means the tax aggressivity is low, while low ETR means the tax aggressivity is high. The results also show that foreign operation moderates the effect of all independent variable on dependent variable. Therefore, the company which has foreign operation indeed is believed to have more insentive to do tax aggressivity. This is caused by the existence of different tax rate among the countries, until the company can do income shifting from the country which has high tax rate to the country with low tax rate. Penelitian ini bertujuan untuk menguji pengaruh manajemen laba akrual, manajemen laba riil dan inventory intensity terhadap agresivitas pajak perusahaan. Pada penelitian ini agresivitas pajak diukur dengan menggunakan effective tax rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 hingga 2018. Penentuan sampel menggunakan metode non probability sampling, dengan teknik purposive sampling dan memperoleh sampel sebanyak 273 perusahaan manufaktur berdasarkan kriteria tertentu. Teknik analisis data menggunakan analisis linier berganda dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa, manajemen laba akrual, manajemen laba rill dan inventory intensity berpengaruh terhadap agresivitas pajak perusahaan. Jika ETR tinggi maka agresitivitas pajak nya rendah, sedangkan jika ETR rendah maka agresivitas pajak nya tinggi. Hasil penelitian menunjukkan foreign operation memoderasi seluruh variabel independen terhadap variabel dependen. Perusahaan yang memiliki operasi di luar negeri memang diyakini memiliki insentif lebih untuk melakukan tindakan agresivitas pajak. Hal ini disebabkan karena adanya perbedaan tax rate antar negara, sehingga perusahaan dapat melakukan income shifting dari negara yang tax rate nya tinggi ke negara yang tax rate nya rendah.

ANALISIS TAX PLANNING PADA WAJIB PAJAK BADAN DI KPP PRATAMA TAMPAN DI KOTA PEKANBARU Rudi Panca Putra Panggabean; Ria Nelly Sari; Vince Ratnawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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This research aims to analyze the factors that affect tax planing on corporate taxpayers at KPP Pratama Tampan in Pekanbaru City. Pekanbaru is one of developing cities in Indonesia with big numbers of company growth in various sectors. The dependent variable in thsi research was tax planning, while the independent variable was tha tax rate, loopholes, tax sanction, taxpayers’ perception on the effectiveness of tax system, and tax morale. The moderation variable in this research was management motivation. The population of this research were all the active corporate listed in KPP Pratama Tampan Pekanbaru City. While the selection of samples in this research was by using Slovin formula with error level in the amount of 10% (150 respondents). Data analysis of this research was by using Structural Equation Model with warp PLS 6.0 program. The research results show that the tax rate, loopholes, tax sanction, and tax morale influence tax planning, while the taxpayers’ perception on the effectiveness of tax system does not influence tax planning. On the other hand, management motivation moderates and strenghens the correlation between the tax rate and tax morale towards tax planning. While for loopholes variable, tax sanction, and taxpayers’ perception on the effectiveness of tax system, and management motivation do not moderate the variable’s correlation towards tax planning. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi perencanaan pajak pada Wajib Pajak Badan di KPP Pratama Tampan Kota Pekanbaru. Pekanbaru merupakan salah satu kota yang sangat berkembang di Indonesia diiringi dengan banyaknya perusahaan yang tumbuh dari berbagai sektor. Variabel dependen dalam penelitian ini adalah perencanaan pajak, sedangkan variabel independen dalam penelitian ini adalah tarif pajak, loopholes, sanksi pajak, persepsi Wajib Pajak atas efektivitas sistem perpajakan, moral pajak. Variabel moderasi dalam penelitian ini adalah motivasi manajemen. Populasi dari penelitian ini adalah seluruh Wajib Pajak Badan aktif yang terdaftar di KPP Pratama Tampan Kota Pekanbaru. Sedangkan penetuan sampel penelitian ini adalah menggunakan rumus Slovin dengan tingkat error sebesar 5%, yakni sebanyak 150 responden. Analisis data dalam penelitian ini menggunakan Model Persamaan Struktural dengan program warp PLS 6.0. Hasil penelitian menunjukkan bahwa tarif pajak, loopholes, sanksi pajak dan moral pajak mempengaruhi perencanaan pajak, sedangkan persepsi Wajib Pajak atas efektivitas sistem perpajakan tidak mempengaruhi perencanaan pajak. Di sisi lainnya, motivasi manajemen memoderasi dan memperkuat pengaruh tarif pajak dan moral pajak terhadap perencanaan pajak. Sedangkan untuk variabel loopholes, sanksi pajak dan persepsi Wajib Pajak atas efektivitas sistem perpajakan, motivasi manajemen tidak memoderasi pengaruh variabel tersebut terhadap perencanaan pajak.

PENGARUH RELATED PARTY TRANSACTION DAN EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI GOOD CORPORATE GOVERNANCE Hiqmah Apriliano Ramadhan; Vince Ratnawati; Ruhul Fitrios
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 4 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v5i4.1650

ABSTRACT This study aims to determine related party transactions and earnings management on tax avoidance with good corporate governance as moderation in mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of samples in this study were 14 mining companies. This study uses secondary data obtained through the company's financial statements. Data analysis using SEM-PLS (Partial Least Square). The results show that related party transactions have an effect on tax avoidance, and earnings management has an effect on tax avoidance. Another result of this study is that good corporate governance is able to moderate the effect of related party transactions and earnings management on tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui related party transcation dan earnings management terhadap tax avoidance dengan good corporate governance sebagai moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Jumlah sampel penelitian ini sebanyak 14 perusahaan pertambangan. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Analisis data menggunakan SEM-PLS (Partial Least Square). Hasil menunjukkan bahwa related party transcation berpengaruh terhadap tax avoidance, dan earnings management berpengaruh terhadap tax avoidance. Hasil lain pada penelitian ini adalah good corporate governance mampu memoderasi pengaruh related party transcation dan earnings management terhadap tax avoidance.

Analisis Kapasitas Fiskal Dan PengaruhnyaTerhadap Anggaran Belanja Modal Pada Pemerintah Daerah Di Sumatera Liza Fiona; Taufeni Taufik; Vince Ratnawati
Jurnal Ekonomi Vol. 21 No. 2 (2016): July 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i2.492

This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, Other Local Revenues, and Personnel Expenditure affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra from 2009 to 2013. By using the purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 districts/cities. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure, Other Local Revenue no effect on the Budget Capital Expenditure, while personnel expenditure has a significant effect but with a negative direction.

Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi, Pengelolaan Aset terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Sistem Pengendalian Intern dan Komitmen Organisasi sebagai Variabel Moderating (Studi pada OPD Kabupaten Rokan Hilir) Redian Mulyadati; Vince Ratnawati; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The objectives of this research are to investigate the effects of relationship between human resource capacity, technology utilization, asset management against the quality of local government financial reports; internal control systems and organizational commitments as moderating variables (study in OPD regency of Rokan Hilir). The data in this study were obtained from a questionnaire that had been filled by 115 respondents of civil servants in the Regency of Rokan Hilir. Data processed using moderate regression analysis (MRA) & multiple linear regression analysis by using IBM SPSS Version 21. The result of research shows that is a significant effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government of Rokan Hilir Regency with Pvalue < alpha 0.05 value of 0.000, 0.000, 0.004. We also found that internal control system variable moderates the effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.010, 0.000, 0.000. And organizational commitment variable moderates the influence of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.000, 0.000, 0.000.

ANALISIS FAKTOR YANG MEMPENGARUHI PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2015) Rio Steven; Vince Ratnawati; Julita Julita
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this research is to analyze the effect caused by company size, profitability, company’s debt level, the intensity of non-current asset ownership, the intensity of inventory ownership, and the tax facility toward the effective tax rate of consumer goods company listed in Indonesia Stock Exchange Year 2011-2015) .The population of this research is all companies engaged in manufacturing sub-sector consumer goods that go public in Indonesia Stock Exchange in 2011-2015 as many as 36 companies. Sample taken by purposive sampling method that determining the sample with certain criteria. Based on the criteria sample, there are only 27 companies that meet the criteria. To analyse data is using multiple linear regression.The research indicates that firm size, company debt level, profitability (ROA) and taxation facility at manufacturing company in Indonesian Stock Exchange in 2011-2015 have a significant effect to the effective tax rate. While the intensity of assets and inventory ownership have no significant effect to the effective tax rate. The magnitude of the effect of firm size, debt level, ROA, asset intensity, inventory intensity and tax facilities to the effective tax rate is 0.168 or 16.8% while 83.20% is influenced by other variables not examined in this study.

Evaluasi Proyek Pembangunan Kelapa Sawit Pola Kredit Koperasi Primer untuk Anggota (KKPA) PT. Padasa Enam Utama Bekerjasama dengan Petani Kemitraan Di Kabupaten Kampar Riau Supriyanto Supriyanto; Amir Hasan; Vince Ratnawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the general picture of farmers both corporate and non-partner partners, find out and analyze the attributes that are priorities for partner farmers in participating in the partnership program, find out the impact of the partnership implementation program on the progress of partner farmers and to find out and analyze the attributes performance attributes that must be improved. The research activity was carried out at PT PEU's plantation located in Koto Kampar Hulu Subdistrict, Kampar Regency, Riau Province. Data collection was carried out for 5 months starting from January to May 2017. The research method to be carried out was a survey method using data documentation. The sampling technique was divided into two, namely farmers who participated in the partnership program as many as 100 respondents and farmers who did not participate in the partnership program were 50 respondents. The data processing method is to use description analysis, thurstone analysis, sign test, gross margin, chi square, and quadrant analysis. Based on the results of the study it can be concluded that several suggestions are: (1). An important issue that must be considered is the issue of trust, which according to the results of research the trust of partner farmers to the company has been seen to fall, therefore the company is expected to grow the trust of partners where one of them is to seriously implement the agreement. (2) The company can provide an understanding and explanation to partner farmers that in the long run this program can have good prospects where farmers do not need to think about the cost of caring for the garden and it is easy to get good seeds, (3) Need to improve the system of recording FFB produced by farmers so that farmers can know the number of FFB produced accurately.

ANALISIS KAPASITAS FISKAL DAN PENGARUHNYA TERHADAP ANGGARAN BELANJA MODAL ( STUDI EMPIRIS PADA PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA PERIODE 2009 – 2013 ) Liza Fiona; Taufeni Taufik; Vince Ratnawati
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of Local Own Revenue, Revenue Sharing,General Allocation Funds, Other Local Revenues, and Personnel Expenditureaffect the Capital Expenditure Budget District / City Government on the island ofSumatera.The population in this study is the district / city governments in Sumatra 2009-2013. By using purposive sampling method, of 151 regencies / cities in Sumatraobtained a sample of 122 district / city. This research is a quantitative researchusing secondary data. Testing the hypothesis in this study using multiple linearregression with t test, and the coefficient of determination. The results showedthat the Local Own Revenue, Revenue Sharing, General Allocation Fundssignificant affect Budget Capital Expenditure, Other Local Revenue no effect onthe Budget Capital Expenditure, while personnel expenditure have a significanteffect but with a negative direction.

Analisis Kemampuan Keuangan Pemerintah Daerah: Studi Perbandingan Kabupaten/Kota di Provinsi Riau dan Kepulauan Riau Deddy Candra; Vince Ratnawati; Yesi Mutia
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to determine whether there was statistically difference of local financial capability between Riau Province and Riau Islands Province, as well as what factors affected the receipt of the local revenue (PAD). The method of this research was sequential explanatory model, the research was conducted sequentially, the first stage used the quantitative method and the second stage was continued by the qualitative method. The technique of collecting data used secondary and primary data. Variables of measureing diffences in financial capability by measuring the local financial independence ratio, ratio of fiscal decentralization degree, regional financial dependency ratio, and routine capability index ratio for 2010-2017 using analysis with the Mann Whitney U Test through SPSS 25 for Windows. Furthermore, determining the source of qualitative data with collection techniques using interviews, observation, and documentation. The result showed that there were significant differences in local financial capacity between regencies/cities in Riau Province and Riau Islands Province seen from the Regional Financial Independence ratio, Fiscal Decentralization Degree ratio, Regional Financial Dependency ratio, and Routine Capability Index ratio, in this study the revenue of PAD in the regions was dominated by revenue from the tax sector and if extensification, PAD leakage control, and tax administration improvement were well conducted then it would affect the increase in PAD.

Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP ' Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Harum Melati Suci, Harum Melati Suci Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita, Julita Kadir, Siti Naimah Kamaliah Kamaliah ' Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Manurung, Cherryl Berthania Andaristha Mastipa Hany Hutasuhut Mawardi, Ilham Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika ' Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina ' Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rofika Rofika, Rofika Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Ruhul Fitrios Rusli ' Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Sidabalok, Windah Lestari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Suhendra, Bella Sulaiman Akbar Sundari Setia Wardani Supriono Supriono ' Susilatri ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Wati, Yenny Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman

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