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All Journal Jurnal Manajemen Terapan dan Keuangan Sosiohumaniora JAKPI Trikonomika: Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam al-Uqud : Journal of Islamic Economics Madania: Jurnal Ilmu-Ilmu Keislaman Ganaya: Jurnal Ilmu Sosial dan Humaniora JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JURKAMI) MALIA JOURNAL OF SCIENCE AND SOCIAL RESEARCH Almana : Jurnal Manajemen dan Bisnis JURNAL MANAJEMEN BISNIS Jambura Economic Education Journal Jurnal Tabarru': Islamic Banking and Finance Iqtishoduna: Jurnal Ekonomi Islam MABIS: Manajemen dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Lentera:Indonesian Journal of Multidisciplinary Islamic Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Golden Ratio of Marketing and Applied Psychology of Business Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Fikrah: Jurnal Ilmu Aqidah dan Studi Keagamaan el-Buhuth: Borneo Journal of Islamic Studies Akademika : Jurnal Pemikiran Islam Media Ekonomi Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Amkop Management Accounting Review (AMAR) Journal of Business Management and Economic Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JSE: Jurnal Sharia Economica IIJSE Jurnal Akuntansi dan Keuangan Islam (JAKIs) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Penelitian Pendidikan Indonesia Islamic Economics and finance in Focus (IEFF) Journal of Accounting Law Communication and Technology Islamic Banking & Economic Law Studies Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran As-Syirkah: Islamic Economic & Financial Journal Journal of Business Inflation Management and Accounting Studia Islamika
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Analisis Persepsi Pelaku UMKM terhadap BPJS Ketenagakerjaan Sebagai Upaya Perlindungan Jaminan Sosial: (Studi Kasus Pelaku UMKM Pasar Simpang Limun Medan) Hidayat, Ryan; Soemitra, Andri; Harahap, Isnaini
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4752

Abstract

The purpose of this study is to understand and analyze the perception of Micro, Small, and Medium Enterprises in the Simpang Limun Medan Market towards BPJS Employment as a form of social security. This type of research is qualitative descriptive research, where the data must be in the form of descriptive information with theories developed based on the data obtained. This research was carried out at the Simpang Limun Market in Medan. There are 350 MSME actors, the author selected 13 informants of MSME actors to be interviewed. Of these 13 informants, only 4 people are members of BPJS Ketenagakerjaan. Data collection was carried out by observation, documentation, and in-depth interviews.  The data analysis method used in this study is the Miles and Huberman model, which is based on data reduction, namely summarizing, focusing on important aspects, selecting relevant data, and simplifying so that it affects conclusions and verification. The data validity technique is used triangulation by comparing various sources of information. The results of the study show that Micro, Small, and Medium Enterprises in the Simpang Limun Market still have low awareness of BPJS Ketenagakerjaan. Observations in the field show that most MSME actors in Pasar Simpang Limun do not have adequate social security protection, which makes them vulnerable to social and economic risks. Lack of information, cost constraints, and complicated registration procedures are the main factors that hinder their participation in this social security program. In addition, limited access to BPJS offices and negative experiences in filing claims also worsened their perception of the benefits of this program. There needs to be a more effective effort to increase awareness and involvement of MSME actors in BPJS Ketenagakerjaan.
Analysis of Underwriting Procedures in Minimizing the Occurrence of Surety Bond Claims in the Perspective of Sharia Insurance Fitrah, Al Tasya; Soemitra, Andri; Gultom, Mitra Sami
Moneter: Jurnal Keuangan dan Perbankan Vol. 11 No. 2 (2023): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v11i2.300

Abstract

A surety bond is a type of liability to bear the consequences of a non-performance of the principal in a construction contract as a form of guarantee to protect the interests of the oblige or the user of the service in the project drive work. The purpose of this research is to provide information on how an Underwriter performs Underwriting Procedures in minimizing the occurrence of Claims on Surety Bonds in PT. Public Insurance Bumida 1967 Field Branch. The method used by the Miles and Huberman techniques is the collection of data from interviews and literary studies. The results of this research show that the procedure used by underwriters in minimizing the occurrence of claims based on applicable company terms by analysing using the 5C method, conducting training of assurance analysis teams and holding risk monitoring. The claim arises due to the existence of a non-performance, which then obligee formally terminate the employment relationship with the Principal, Obligee will file the claim with the Guarantor Company. In Islamic view, surveillance and risk analysis are permitted, but in this procedure the principle of help is eliminated, the investment of funds of any sector, and the occurrence of gharar, in this agreement is prohibited in the principles of Shariah. On the other hand, underwater purposes to preserve and preserve the authenticity of the treasury.
ANALYSIS OF SYARIAH COMPLIANCE FINANCING AT PT BANK SUMUT SHARIA BUSINESS UNIT Aditya, Rizky; Soemitra, Andri; Arif, Muhammad
Moneter: Jurnal Keuangan dan Perbankan Vol. 11 No. 2 (2023): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v11i2.314

Abstract

This study aims to examine the critical points of sharia compliance with Murabahah financing products for motorbikes to State Civil Apparatuses (ASN) in the pre offering letter program at PT Bank SUMUT Sharia Business Unit at the time of pre-contract, during the contract and after the contract. This type of research is descriptive qualitative research. The research results show that. The critical point of sharia compliance with murabaha financing products for motorbikes to the State Civil Apparatus (ASN) in the pre offering letter program at PT Bank SUMUT Sharia Business Unit when it can be emphasized that Bank Sumut Sharia Business Unit does not regulate the recording of the use of wakala contracts in the procurement of goods . When the contract is based on the principle that Bank Sumut Syariah Business Unit as the facilitator or seller must receive the goods from the supplier before the goods are sold to the buyer (customer) as inventory ready to be sold at acquisition cost. Then, after the contract is seen, the ownership status of the goods before being sold to the customer becomes a crucial point for deviations from murabahah contract practices . Therefore, improvements should be made to the practice flow of murabahah financing contracts with the main objective of securing sharia principles in terms of possession of goods, including the required documents. Bearing in mind, this is the critical point for the occurrence of slight deviations/confusion in the practice of murabahah contracts .
Mainstreaming Green Investment in Sharia Securities in Indonesia (Case Study of North Sumatra Province) Syahputra, Angga; Nurhayati, Nurhayati; Soemitra, Andri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.4875

Abstract

Purpose: The purpose of this study is to explore the mainstreaming of green investment in Islamic securities in North Sumatra. This research focuses on identifying key aspects, challenges, solutions, and priority strategies to promote green investment, particularly in sharia-compliant stocks. Given the global trend of increasing green investment, which reached 2.5 trillion USD by 2021, this study aims to analyze the role of green investment in supporting sustainable economic development, especially in North Sumatra, where no issuers are currently included in the ESG index despite having 12 IPO issuers, 9 of which are sharia stocks.Design/methodology: This research utilizes the Analytical Network Process (ANP) method to systematically identify the factors influencing green investment in Islamic securities. The study examines aspects such as profit and risk, the primary challenges investors face, and possible solutions to mitigate financial risks.Findings: The findings reveal that profit and risk considerations are key factors influencing green investment in Islamic securities. The main challenge identified is the uncertainty of financial risk, which deters potential investors. The priority solution to address this issue is implementing effective risk management strategies to reduce investment uncertainty. Additionally, increasing awareness and education on green investment can help improve investor confidence and participation.Practical implications: The implications of this research emphasize the importance of various efforts to provide an understanding of the importance of green investment in Islamic stocks to various parties so that the mainstreaming of green investment in North Sumatra can be achieved.Originality/Value: The originality of this study lies in its focus on an under-researched area, offering practical recommendations for integrating sustainability principles into Islamic financial markets.
Marketing Strategy Analysis in Optimizing Tourism Potential Nurhayati, Sucinta Tri; Nasution, Muhammad Syukri Albani; Soemitra, Andri
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 2 (2025): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i2.2887

Abstract

Batu Katak has significant potential to be developed as a leading tourist destination. However, despite its uniqueness and natural attractions, tourist visits to Batu Katak remain relatively low compared to other tourist destinations in Bahorok District, such as Bukit Lawang. This highlights the challenges in maximizing Batu Katak’s tourism potential. This study aims to develop a strategic marketing plan to optimize the tourism potential of Batu Katak Bahorok using SWOT analysis supported by IFAS and EFAS matrices. This study uses a mixed methods approach, combining qualitative and quantitative methodologies Employing a mixed-method approach, data were collected from stakeholders through interviews and questionnaires. The findings place Batu Katak in Quadrant I (growth oriented strategy), indicating strong internal strengths and favorable external opportunities. Key strengths include natural biodiversity and pristine environments, while weaknesses involve poor infrastructure and limited promotion. Opportunities lie in tourism promotion through digital marketing, while threats include environmental risks and competition. The integration of Maqashid Syariah principles in Batu Katak’s tourism development emphasizes a balance between economic, social, and environmental preservation aspects, ensuring that tourism remains sustainable and does not harm living beings or nature.
The Effect of Implementing Muamalah Principles and Sharia Accounting Literacy on the Financial Performance of MSMEs with Sharia Compliance as an Intervening Variable (A Study of MSMEs in Medan Petisah) Mahyudin, Mahyudin; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Journal of Accounting Law Communication and Technology Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i2.6676

Abstract

This study aims to analyze the effect of implementing muamalah principles and Sharia accounting literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with Sharia compliance as an intervening variable. The research was conducted among MSME actors in the Medan Petisah subdistrict, involving 322 respondents selected using the Slovin formula. Data analysis employed Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach. The results show that the implementation of muamalah principles has a significant positive effect on financial performance but a negative effect on Sharia compliance. In contrast, Sharia accounting literacy has a direct negative effect on financial performance but contributes positively to Sharia compliance. Sharia compliance itself has a very strong influence on improving the financial performance of MSMEs. Path analysis reveals that Sharia compliance significantly mediates the relationship between both independent variables and financial performance. The mediation is competitive in the case of muamalah principles and complementary in the case of Sharia accounting literacy. These findings imply the importance of integrating Islamic values with structured Sharia compliance systems and institutional support to develop a sustainable Sharia-based MSME business model.
The Influence of Knowledge, Awareness and Income on the Interest in Paying Zakat Shares of Investors in North Sumatra Hamdani, Hamdani; Soemitra, Andri; Harahap, Muhammad Ikhsan
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2769

Abstract

This study aims to identify how knowledge, awareness, and income affect the willingness of investors in North Sumatra to pay zakat on their shareholding. Descriptive quantitative technique was used in this study. A total of 4,333 Islamic equity investors in North Sumatra participated in this study, regardless of whether they have or have not paid zakat on their shares. A total of 98 participants of different ages, all of whom invested in Islamic stocks, were selected as the sample. Information was collected by administering a survey to the participants. SPSS version 25.0 was used to conduct multiple linear regression analysis on the data. The results indicated that the variables of Knowledge, Awareness, and Income Level have a significant positive impact and these three variables simultaneously contribute substantially to an individual's interest in paying zakat on stock ownership, as indicated by the significance value of 0.000 which is very low from the threshold of α = 0.05. The finding emphasizes that the tendency of an individual to pay zakat on shares is influenced by the combination of these three factors, with the contribution of influence reaching 76.7%)
Analysis of the Influence of Price, Service Quality and Customer Experience on Customer Loyalty Hanum, Fadillah; Jannah, Nurul; Soemitra, Andri
Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Volume 11, Issue 2, 2024
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71309/administrare.v11i2.6293

Abstract

Customer loyalty in workshops refers to the commitment and dedication of customers to the services provided by a particular workshop. This is reflected in their tendency to repeatedly use the services, recommend them to others, and reject offers from competing workshops, even when accompanied by attractive promotions or incentives. This study aims to analyze the influence of price, service quality, and customer experience on customer loyalty. Using a quantitative descriptive approach, data were collected through questionnaires distributed to workshop customers, with purposive sampling yielding 40 respondents. Validity and reliability tests ensured the accuracy and consistency of the research instrument, while multiple linear regression analysis revealed that price does not significantly affect customer loyalty. However, service quality and customer experience were found to have a significant positive impact. Simultaneously, the combination of price, service quality, and customer experience influences customer loyalty. The findings underscore the critical role of service quality and customer experience in fostering customer loyalty, particularly in the context of Panjol Workshop.
THE INFLUENCE OF DER, ROE ON DPR OF COMPANIES LISTED IN THE MES BUMN 17 INDEX Widjiantoro, Surya Tegar; Segati, Ahda; Muda, Iskandar; Soemitra, Andri; Yusrizal
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2641

Abstract

This study aims to analyze the effect of Debt- to-Equity Ratio (DER) and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies listed in the MES BUMN 17 Index and also included in LQ45. The research employs a quantitative explanatory approach using panel data, with analysis conducted through EViews. The t-test results indicate that DER has a significant negative effect on DPR, while ROE is not significant. The F-test shows that DER and ROE simultaneously have a significant effect on DPR. The coefficient of determination (R²) of 0.260 reveals that most variations in DPR are influenced by other factors outside the model.
Islamic Social Finance and MSME Performance: A Moderated-Mediation Analysis across Aceh and North Sumatera Firdaus, Rayyan; Soemitra, Andri; Marliyah, Marliyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.31610

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but continue to face barriers in financing, mentorship, and managerial capacity. Islamic Social Finance (ISF), implemented through Micro Waqf Banks (BWM), offers an inclusive solution by integrating joint liability schemes, mentoring, and capital assistance. While prior research affirms the role of ISF in enhancing access to finance and entrepreneurial growth, comparative evidence across regions with differing socio-cultural contexts remains limited. This study examines the differential effects of mentoring, joint liability, and capital provision on micro-entrepreneurial success in Aceh and North Sumatera. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) on responses from 350 micro-entrepreneurs, the results reveal that joint liability consistently supports enterprise performance, mentoring is more effective in Aceh, and capital provision is most beneficial in less developed areas. The findings indicate that local culture and institutional strength moderate ISF outcomes. Therefore, ISF programs should integrate standardized financial instruments with context-sensitive non-financial interventions to maximize their empowerment potential. This study contributes to the ISF literature and offers practical insights for designing regionally adaptive MSME empowerment policies. Abstrak Keuangan Sosial Islam dan Kinerja UMKM: Analisis Moderasi–Mediasi di Aceh dan Sumatera Utara. Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, namun masih menghadapi kendala akses pembiayaan, pendampingan, dan peningkatan kapasitas manajerial. Keuangan Sosial Islam (Islamic Social Finance/ISF) melalui Bank Wakaf Mikro (BWM) menjadi alternatif inklusif dengan menggabungkan skema tanggung renteng, pendampingan, dan bantuan modal. Meskipun ISF terbukti meningkatkan akses permodalan dan kinerja usaha, bukti komparatif lintas wilayah dengan karakter sosial berbeda masih terbatas. Studi ini meneliti pengaruh pendampingan, tanggung renteng, dan bantuan modal terhadap keberhasilan usaha mikro di Aceh dan Sumatera Utara menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dan Multi-Group Analysis (MGA) terhadap 350 responden. Hasil menunjukkan bahwa tanggung renteng berpengaruh positif di kedua provinsi, pendampingan lebih efektif di Aceh, dan bantuan modal lebih bermanfaat di daerah dengan keterbatasan ekonomi. Temuan ini menegaskan bahwa budaya lokal dan kekuatan kelembagaan memoderasi hasil ISF. Oleh karena itu, program ISF perlu mengombinasikan instrumen keuangan baku dengan dukungan non-keuangan yang peka terhadap konteks lokal untuk meningkatkan efektivitas pemberdayaan. Studi ini memperkaya literatur ISF dan memberikan rekomendasi kebijakan bagi strategi pemberdayaan UMKM yang adaptif wilayah.
Co-Authors Abd Majid, M Shabri Adnan Ahmed Usmani, Sheikh Ahmad Amin Dalimunthe Albahi, Muhammad Amin Al Jawi Amini, Salisa Anfa, Sugianto Anggini, Rizki Annisa, Sufiati Arafah, Yenni Arbanur Rasyid Arfan Harahap, Muhammad Arif, Edwin Arifin Fauzi Lubis Asmuni Asmuni Atika Atika Ayu Andini Azhari Akmal Tarigan Azhari Azhari Baehaqi Batubara, Maryam Batubara, Zulfa Khairina Bi Rahmani, Nur Ahmadi Budi Harianto Cahyadi, Rahmad Chaniago, Alia Chuzaimah Batubara, Chuzaimah Citra Pratiwi Daulay, Suci Dalimunthe, Mahfuzah Dewi, Nurul Aulia Dharma, Budi Elida Elfi Barus, Elida Elfi Firdaus, Rayyan Fitrah, Al Tasya Fitri Fitri Kurniawati Gultom, Mitra Sami Hakim Siregar, Lukmanul Hamdani Hamdani Hanif, Hilman Hanum, Fadillah Harahap, Minta Ade Doliana Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Raja Sakti Putra Harroni, Jum Harsono, Muhammad Hasibuan, Faisal Umardani Hasibuan, Fauzan Fahmi Hasibuan, Maisyah Khairani Hidayat, Ryan Hutagalung, Muhammad Wandisyah R Imahda Khoiri Furqon Imsar Imsar, Imsar Indradewa, Rhian Iskandar Muda Ismail Ismal, Rifky Isnaini Harahap Iwandi, Iwandi IZZAH, NURUL Juliana Nasution Julita Julita Kamal, Jaidil Kamaruddin Kamaruddin Kausar, Al Khaidir, Widya Khairani br Tambunan, Adila Latip, Abd Lubis, Fitri Yani Lubis, Muhammad Ershad M. Shabri Abd. Majid Mahyudin Mahyudin Manik, Alfia Rahman Marliyah Marliyah, Marliyah Muhammad Arif Muhammad Ramadhan MUHAMMAD RIZAL muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Umar Maya, Putra Muhammad Yafiz Mutthaqin, M. Satrya Nadia Nadia Nadia Nafil, Herwan Nainggolan, Laila Mardiyah Nanda Ardi Tama Nasution, Eldzan Izzahara Nasution, Hasbi Andika Nasution, Najlah Kholilah Nawir Yuslem Nawir Yuslem, Nawir Noor, Mohd Nura, Ismail Nurhayati Nurhayati Nurhayati, Nurhayati Nurhayati, Sucinta Tri Nurjianti, Widya Nurlaila Nurlaila Nurul Jannah Nurul Muyasaroh Pane, Nia Safira Ramadhanty Puspita Sari, Dira Putri, Dinda Clarita Wirani Qarni, Waizul Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Ramadhani, Devi Ramdansyah Fitrah Reza Nurul Ichsan Rifani, Devi Ritonga, Nurul Amelia Pratiwi Rizky Aditya Sakti Putra Harahap, Raja Saragih, Hari Setiawan SEGATI, AHDA Shifa, Mutiara Simamora, Siti Anisa Simbolon, Linda Rosalina Siregar, Dhetia Putri Siregar, Tetty Handayani Siti Aisyah Soehardi, Dwi Vita Lestari Soemitra, Yusrizal Sugianto Sugianto Sugiyanto - Sukiman Sukiman Sukma, Novita Riyati Susanti, Widya Susanty, Widya Syahputra, Angga Syawal Harianto, Syawal Tanjung, Intan Sari Tuti Anggraini Wahyu Syarvina Wahyudi, Rizky Widjiantoro, Surya Tegar Yuda Bakti, I Gede Mahatma Yusrizal Yusrizal Zainal Arifin Zuhrinal M. Nawawi Zulkarnaen Zulkarnaen