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ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Fitrianingrum, Erika; Setiawati, Erma
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.99

Abstract

The high number of cases of tax avoidance in Indonesia, encourages to conduct research on factors that affect tax avoidance. Tax avoidance is an action taken by taxpayers to minimize tax payments. Differences in interests between taxpayers and the government in responding to taxes, of course, will lead to tax avoidance actions carried out by taxpayers by exploiting loopholes in the Tax Law. This study aims to determine the influence of independent commissioners on tax avoidance, the influence of leverage on tax avoidance, the influence of profitability on tax avoidance, the influence of sales growth on tax avoidance, and the influence of company size on tax avoidance. The method used in this study is the quantitative method. The study used secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020 downloaded through www.idx.co.id. The population used in the study was 492 companies, samples taken in the study as many as 231 companies, which were selected using purposive sampling techniques. The data analysis technique used in this study is multiple regression analysis for sample data. The results of this study concluded that independent commissioners have no effect on tax avoidance, leverage has no effect on tax avoidance, sales growth has no effect on tax avoidance, and company size has no effect on tax avoidance. While profitability affects tax avoidance.
Does Financial Literacy and Attitudes Influence Financial Management Behavior in The MSME'S Sector? Fauzan; Fadya Almira; Erma Setiawati; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4319

Abstract

Financial management behavior is considered to be one of the essential concepts in economics, such US allocation of financial resources and utilization This study aims to analyze the effects of financial literacy, financial attitudes, and the use of finance resources. and income on financial management behavior (case studies on MSMEs in the trade sector in Surakarta). This study used a quantitative approach method. The sampling technique used in this study was purposive sampling with 90 MSMEs business owners who are engaged in trade with food & beverage, fashion, and grocery businesses. The source used was primary data by deploying questionnaires that were then analyzed using multiple linear regression analysis with IBM SPSS Statistics 26 software. Based on the results of the data processing conducted, the result that financial literacy variables have a significant effect on financial management behavior, financial attitudes have no effect on financial management behavior, and income has a significant effect on financial management behavior. With good financial management behavior will help MSMEs actors in preparing short-term and long-term financial planning and can be responsible for financial management of money and assets that are considered productive.
Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture Siti Nurhayati Ning Rahayu; Erma Setiawati; Rina Trisnawati, Ph.D
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.5212

Abstract

This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of performance-based budgeting, and determine the role of Bourdieu’s Theory of Practice in budget preparation and culture. This research used Bourdieu’s Theory of Practice, consisting of Habitus, Capital, and Field. Bourdieu’s Theory of Practice was employed to analyze the phenomenon of budgeting in a social and cultural context. This research is qualitative. The setting of this research was UIN Salatiga. Triangulation techniques were utilized in this research. The research results demonstrated that the budget preparation process at UIN Salatiga started from the Planning Subdivision, which coordinates budget preparation at UIN Salatiga. The budget preparation process was based on the established Strategic Plan and Performance Agreement (Perkin). Fundamentally, budgeting at UIN Salatiga has implemented Performance-Based Budgeting, where each budget prepared must have clear input, output, and outcomes. In this case, Bourdieu’s Theory of Practice plays a role in the preparation, arrangement, implementation, reporting, and evaluation processes. Habitus, Capital, and Arena are highly influential in preparing the budget. Habitus, which Capital strengthens, becomes an essential part of the Arena and the budget preparation process so that a budget is created, which is used as a guideline for activities at UIN Salatiga.
Pengaruh Firm Size Dan Leverage Terhadap Kinerja Keuangan Perusahaan, Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Saputri, Iin Nilam; Setiawati, Erma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.3828

Abstract

Penelitian ini bertujuan untuk menguji pengaruh firm size dan leverage terhadap kinerja keuangan dengan Good Corporate Governance sebagai variabel moderasi pada perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Data yang digunakan dalam penelitian ini yaitu data sekunder dengan Teknik purposive sampling, sehingga berdasarkan kriteria tersebut terpilih 39 perusahaan sebagai sampel penelitian. Analisis data menggunakan analisis regresi linier berganda menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa firm size tidak berpengaruh terhadap kinerja keuangan dan leverage berpengaruh terhadap kinerja keuangan. Firm size yang dimoderasi oleh Good Corporate Governance tidak berpengaruh terhadap kinerja keuangan dan leverage yang dimoderasi oleh Good Corporate Governance berpengaruh terhadap kinerja keuangan. Adanya variabel moderasi dengan hasil Good Corporate Governance memperkuat hubungan antara leverage dengan kinerja keuangan dan mempunyai sifat pure moderasi.
Pengaruh Profitabilitas, Struktur Aset, Ukuran Perusahaan, Dan Corporate Governance Terhadap Harga Saham Dengan Return Saham Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020 – 2022) Kusumawati, Berlina; Setiawati, Erma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.3907

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas, struktur aset, ukuran perusahaan, dan corporate governance terhadap harga saham dengan return saham sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Data yang digunakan dalam pelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan (annual report) perusahaan. Penelitian ini menggunakan metode purposive sampling dan didapatkan populasi sebanyak 57 perusahaan dengan 137 sampel. Data diuji menggunakan metode regresi linier berganda dengan alat uji SPSS 21. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh terhadap harga saham sedangkan variabel struktur aset dan komisaris independen tidak berpengaruh terhadap harga saham. Variabel return saham yang dapat memoderasi pengaruh struktur aset terhadap harga saham dan return saham tidak dapat memoderasi pengaruh variabel profitabilitas, ukuran perusahaan, dan komisaris independen terhadap harga saham.
Pengaruh Corporate Social Responsibility (CSR) Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Mnufaktur Sektor Industri Barang Konsumsi Yang Tercatat Di BEI Periode 2019-2021) Julian, Andika; Setiawati, Erma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4198

Abstract

Nilai perusahaan merupakan konsep yang mencerminkan baik buruknya suatu perusahaan secara keseluruhan. Nilai perusahaan sangat penting bagi pemilik maupun pemegang saham terhadap tingkat keberhasilan perusahaan karena salah satu indikator tinggi rendahnya nilai perusahaan didasarkan pada harga saham yang beredar. Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 111 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan aadalah analisis linier berganda. Hasil penelitian memberikan bukti empiris bahwa corporate social responsibility tidak berpengaruh terhadap nilai perusahaan. Untuk ukuran perusahaan berpengaruh terhadap nilai perusahaan. Profitabilitas mampu memoderasi pengaruh CSR terhadap nilai perusahaan. Sedangkan untuk interaksi antara ukuran perusahaan dengan profitabilitas tidak mampu memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan  
Pengaruh Fee Audit, Rotasi Kap, Dan Audit Tenure Terhadap Kualitas Audit Inayati, Luthfiana; Setiawati, Erma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5367

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, rotasi kap, dan audit tenure terhadap kualitas audit. Dalam metode penelitian ini menggunakan metode kuantitatif. Pada penelitian ini menggunakan data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ45 pada tahun 2016-2018. Sampel yang digunakan untuk meneliti ini diperoleh dengan menggunakan metode purposive sampling. Metode Analisis Data menggunakan SPSS dengan melakukan pengujian berupa analisis statistik deskriptif, goodness of fit test, overall model fit, negelkerke r square, klasifikasi tabel, analisis regresi logistik, uji wald, omnibus. Hasil penelitian memberikan bukti bahwa fee audit berpengaruh terhadap kualitas audit, sedangkan rotasi KAP, dan audit tenure tidak berpengaruh terhadap kualitas audit
STRATEGI PENGEMBANGAN KOMODITAS STUDI TENTANG BUDAYA EKONOMI DI KALANGAN PENGUSAHA BATIK LAWEYAN Erma Setiawati
Jurnal Kawistara Vol 1, No 3 (2011)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/kawistara.3927

Abstract

BatikisanIndonesiannationalculturethatreceivesrecognitionfromUNESCOasworldculturalheritage.The villageofbatikLaweyanbecamethecenteroftheoldestandtraditionalbatikindustryinIndonesia.BatikLaweyan survivebecauseofitseffortstodevelopasolideconomiccultureandadaptivecharacteristicofvillagecommunities whoworkonroyalbatikLaweyanPajangandasabatikmerchant.
PENGARUH CGPI, KUALITAS AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA: Studi Empiris Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Anida Ikhwatun Karimah; Erma Setiawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.638

Abstract

This study aims to analyze the influence of CGPI, Audit Quality, Company Size, and Leverage on profit management in property and real estate companies listed on the Indonesia Stock Exchange. This study uses the disrectionary accrual method as a proxy to calculate profit management. The type of data used is secondary data. The data analysis technique in this study uses multiple linear regression analysis with data calculation using IBM SPSS Statistics 25 software. The sample of this study is 186 property and real estate companies listed on the Indonesia Stock Exchange in the period of 2019 - 2022 using the purposive sampling method. The results of the study show that 1) CGPI has no effect on profit management, 2) Audit quality has no effect on profit management, 3) Company size has no effect on profit management, 4) Leverage has no effect on profit management
DETERMINAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN DI INDONESIA Cahyaningrum, Rasita Isnaini; Setiawati, Erma
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i04.38629

Abstract

This study aims to analyze the Determinants of Timeliness of Financial Report Submission in Companies in Indonesia. The object of this study is the property and real estate sector for the period 2019-2023. The variables in this study consist of profitability, leverage, liquidity, audit committee and Timeliness of Financial Report Submission. Quantitative approach with financial reports as the data and collected as many as 80 samples with 16 companies for a period of 5 years. The data collection technique uses purposive sampling and logistic regression analysis as its static analysis. The findings show that profitability has a significant positive effect on the timeliness of financial report submission while leverage, liquidity, and audit committee do not have a significant effect on the timeliness of financial report submission. Management must ensure that the company complies with the reporting deadline provisions set by the Financial Services Authority (OJK) and other authorities. And companies with healthy profitability may need to pay more attention to cash flow and debt management so that the reporting process is not disrupted by urgent financial problems.
Co-Authors Afifah Nur Husna Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Ameliya, Nabila Putri Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Anika, Anika Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Aulia, Chania Aulia, Nur Farah Avika Miya Olistya Depp Baety Nur Rohmah BANDI Baningrum, Ratih Mar Banu Witono Bekti Wiji Lestari Berliana Rachma Khairunnisa Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyah Mutiara Fadhila Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Farah Ordina Ardha Sukma Fatchan Achyani Fatchan, Fuad Hudaya Fatma, Inanda Karina Artika Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fitrotussalma, Novia Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Helmi, Neyla Faizza Tyasti Hestinasari, Vinka Wendi Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inanda Karina Artika Fatma Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Indah Permata Sari Ines Dyah Ayu Hapsari Ivana Diva Chrisninditya Julian, Andika Karismawati, Desi Argita Kartika, Desilis Kertaning Kalbu, Derbi Ageng Khofifah, Syeila Azizatul Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lulfi, Frisca Fitriana Lulu Hardiana Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mawarni, Rahma Dila Mellisa, Sefi Monic Anastasya Maryunda Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Nica Tria Utami Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Novia Fitrotussalma Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nurlita Arum S Nursiam, Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Eskasari Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Raslina, Galuh Ratih Mar Baningrum Ratri Nur Azizah Redhona Gevi Waluyo Putri Renata Virgina Arifin Rianida, Melycha Putri Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Roostina Nugraheni Putri Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Rukmana, Puput Ayu Salsa Ramadina Salsabila Putri Widyadana Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sari, Yulika Ambar Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shinta Permata Sari Shinta Permata Sari Silvi Novita Dewi Siti Aisyah Salim Siti Asiyah Siti Nurhayati Ning Rahayu Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Uswatun Hasanah Utami, Nica Tria Wahyu Nur A’ni, Aflintang Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiwit Indah Lestari Ningsih Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar