p-Index From 2021 - 2026
7.438
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JAIM (Jurnal Abdi Masyarakat) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Kajian Moral dan Kewarganegaraan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Prosiding Seminar Nasional Pascasarjana Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Kajian Dan Penalaran Ilmu Manajemen Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Pelayanan Masyarakat Jurnal AFIAT Indonesia Economic Journal Scripta Economica: Journal of Economics, Management, and Accounting
Claim Missing Document
Check
Articles

ANALISIS DANA KAS KECIL DENGAN SISTEM IMPREST UNTUK EFEKTIVITAS PENGGUNAAN DANA KAS KECIL DI ORANGE PRINT Ananda Eka Agustina; Jeselin Devi Adesya Felandy; Sri Rahayuningsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7160

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana sistem dana kas kecil atau imprest berjalan efektif di UMKM Orange Print di Surabaya. Dana kas kecil ini penting untuk menjalankan aktivitas sehari-hari, tetapi jika tidak dikelola dengan baik, bisa menyebabkan masalah seperti pengeluaran tidak tercatat, penggunaan dana tidak teratur, hingga kesulitan dalam melaporkan pengeluaran. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan melalui wawancara, observasi, dan pemeriksaan dokumen yang dilakukan terhadap staf administrasi dan kasir yang mengelola dana kecil. Hasil menunjukkan bahwa sistem imprest di Orange Print belum berjalan optimal karena masih ada pencatatan manual yang tidak dilakukan setiap hari, pengeluaran tanpa bukti, serta pengisian dana yang tidak terjadwal. Hal ini menyebabkan pengendalian internal yang lemah dan risiko kesalahan jumlah dana. Untuk memperbaiki kondisi tersebut, disarankan menerapkan format buku kas kecil yang standar, menjadwalkan pengisian dana secara rutin, meningkatkan kedisiplinan, serta menggunakan teknologi sederhana untuk mencatat transaksi. Kesimpulannya, penggunaan sistem imprest dapat meningkatkan efektivitas dan akuntabilitas penggunaan dana kas kecil jika didukung oleh prosedur administrasi yang disiplin dan pengawasan yang terus-menerus.
Penerapan Metode Imprest dalam Pengelolaan Kas Kecil untuk Operasional Harian pada Umkm Es Iso Lego Putri Imeldatus Sholeha; Siti Amaliyah; Jihan Bintang Angely; Sri Rahayuningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1721

Abstract

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.
PENERAPAN AKUNTANSI KAS DALAM MENINGKATKAN TRANSPARASI KEUANGAN TERHADAP ELOC KITCHEN Reginata Saharany Kustanti; Via Wahyuningtyas; Sri Rahayuningsih
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/6e48ee35

Abstract

Penelitian ini ditujukan untuk mengevaluasi implementasi sistem akuntansi kas demi meningkatkan transparansi keuangan di Eloc Kitchen, sebuah restoran yang mengalami kesulitan dalam manajemen keuangan akibat tingginya volume transaksi. Metode yang digunakan dalam penelitian ini bersifat deskriptif dengan pendekatan mixed method yang mengombinasikan pengamatan langsung, wawancara, pengisian kuesioner, dan kajian literatur demi mengumpulkan informasi menyeluruh tentang praktik pencatatan kas. Temuan penelitian mengungkapkan bahwa Eloc Kitchen telah mengadopsi sistem akuntansi kas secara manual melalui pencatatan harian dan ringkasan bulanan, yang dapat menggambarkan situasi keuangan usaha meskipun tetap dalam bentuk yang sederhana. Hasil penelitian menunjukkan bahwa penerapan akuntansi kas memberikan dampak positif bagi transparansi finansial, namun ada beberapa kelemahan nyata seperti keterbatasan pada standar pencatatan, risiko kesalahan manusia, tidak adanya pemisahan antara pencatat dan penjaga kas, serta akses informasi keuangan yang terbatas. Penelitian ini menyimpulkan bahwa pengembangan sistem akuntansi kas berbasis teknologi, peningkatan kapasitas sumber daya manusia, dan penerapan pemisahan tugas merupakan langkah strategis untuk memperkuat transparansi keuangan serta mendukung keberlangsungan usaha di tengah persaingan industri kuliner yang semakin ketat.
ANALISIS PENGELOLAAN DAN PEMBENTUKAN KAS KECIL DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN PADA UMKM (UD. SUMBER KENCANA) Sri Rahayuningsih; Uci Oktavia; Febrika Nurfianti
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/kmgfjw63

Abstract

Penelitian ini bertujuan menganalisis mekanisme pembentukan dan pengelolaan kas kecil serta kontribusinya terhadap transparansi laporan keuangan pada UMKM, dengan studi kasus UD. Sumber Kencana di Surabaya. Permasalahan yang dikaji berangkat dari masih rendahnya kualitas pencatatan transaksi harian dan belum optimalnya penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kondisi ini sering menyebabkan ketidakakuratan data keuangan, yang pada akhirnya menghambat proses pengambilan keputusan strategis bagi pemilik usaha. Akibatnya, arus kas tidak terkontrol dengan baik dan sulit melacak pengeluaran kecil yang menumpuk. Penelitian menggunakan pendekatan deskriptif kualitatif melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Analisis dilakukan dengan membandingkan praktik aktual dengan teori akuntansi dan prinsip SAK EMKM. Temuan utamanya mengungkap bahwa pembentukan kas kecil membantu memperlancar pengeluaran operasional rutin seperti pembayaran transportasi dan pembelian perlengkapan kantor mendadak dan meningkatkan akuntabilitas transaksi, namun pencatatan masih bersifat manual tanpa menggunakan pembukuan yang tertata rapi dan belum sepenuhnya menerapkan sistem imprest yang mensyaratkan pengisian kembali dana kas kecil hingga jumlah tetap. Kendala utama adalah sumber daya manusia yang belum memiliki pemahaman akuntansi yang memadai. Kondisi ini berdampak pada keterbatasan transparansi laporan keuangan, karena rekonsiliasi kas seringkali tidak dilakukan secara konsisten. Dampak lanjutannya, laporan keuangan tidak dapat menggambarkan kinerja usaha secara realitas. Penelitian ini menegaskan perlunya penerapan sistem kas kecil yang lebih terstruktur dan sesuai standar akuntansi agar kualitas pelaporan keuangan UMKM meningkat. Implementasi sistem yang baik diharapkan dapat membangun kepercayaan mitra usaha dan mempermudah akses permodalan. Oleh karena itu, pelatihan dasar akuntansi bagi staff menjadi rekomendasi kunci.
Analisis Pengelolaan Hutang Jangka Pendek terhadap Kelancaran Arus Kas pada UMKM Toko Madura di Kota Surabaya Mahsa Alifyah Tsani; Jihan Bintang Angely; Sri Rahayuningsih
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1753

Abstract

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.
REVITALISASI PENGETAHUAN LOKAL MELALUI PROGRAM “SENANG MENANAM RAME-RAME” DALAM PENDIDIKAN LINGKUNGAN BERBASIS ETNOPEDAGOGI Ihda Khairun Nisa; Supriyono; Sri Rahayuningsih
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.36911

Abstract

This study examines how agents of change from Glintung Go Green articulated and transferred ethnopedagogical values to Kampung Semar and how these values can be adapted to environmental learning in primary schools. Using a qualitative descriptive method through interviews, observations, and document analysis, the research identifies that religious principles, local wisdom, and respect for community elders serve as the foundation for transformation. Strategies such as mindset strengthening, musyawarah, storytelling, and studi tiru represent forms of contextual and culturally grounded learning. Communal practices—including daily kerja bakti, Dasawisma-based environmental stewardship, temperature and rainfall monitoring, and waste management through bank sampah and magot cultivation—proved effective in internalizing sustainability values and shifting collective behavior. These practices align with theories of community of practice, experiential learning, and inquiry-based learning. The findings highlight the strong social capital, both internal and external, that supports sustained environmental initiatives and fosters community autonomy. Implications for primary education include adapting ethnopedagogical values into project-based learning, establishing “Dawis Kelas,” integrating simple ecological measurements, developing school waste banks, and building partnerships with green communities or universities. The study concludes that Kampung Semar provides a replicable model of culturally rooted and socially driven environmental education that supports sustainable behavior formation in schools.
THE INTERNALISASI TRADISI PETIK LAUT SEBAGAI SUMBER PEMBELAJARAN KOLABORATIF DALAM MENINGKATKAN KETERAMPILAN KERJASAMA SISWA Sama'; Supriyono; Sri Rahayuningsih
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.37464

Abstract

Tradisi Petik Laut (Rokat Tase’) di Kabupaten Sumenep mengandung nilai-nilai sosial seperti gotong royong, solidaritas, dan musyawarah yang berpotensi menjadi sumber pembelajaran. Namun, nilai budaya tersebut belum diintegrasikan secara optimal dalam pembelajaran sekolah dasar, sehingga keterampilan kerjasama siswa masih rendah. Tujuan penelitian ini adalah menganalisis proses internalisasi nilai-nilai Petik Laut dalam pembelajaran kolaboratif serta dampaknya terhadap keterampilan kerjasama siswa. Penelitian ini menggunakan pendekatan kualitatif dengan desain etnografi pendidikan, data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan dokumentasi yang melibatkan guru, siswa, dan tokoh adat. Hasil penelitian menunjukkan bahwa adaptasi nilai Petik Laut ke dalam aktivitas pembelajaran, seperti proyek pembuatan miniatur perahu, diskusi kelompok, dan refleksi nilai secara signifikan meningkatkan kemampuan komunikasi, pembagian tugas, sikap saling membantu, dan penyelesaian konflik siswa. Selain itu, siswa menunjukkan penguatan identitas budaya dan kesadaran ekologis. Temuan ini menegaskan bahwa integrasi kearifan lokal dalam pembelajaran kolaboratif efektif dalam mengembangkan keterampilan sosial serta mendukung pelestarian budaya dan penguatan karakter sesuai tuntutan kompetensi abad ke-21.
Peran Orang Tua dalam Pendampingan Anak pada Pembelajaran Membaca Awal di Rumah Sri Rahayuningsih; Diah Wahyuningsih
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.9891

Abstract

Although parental involvement in children’s learning has been widely examined in previous studies, research that specifically addresses home-based early reading assistance strategies and the challenges encountered remains limited. This study aims to describe the role of parents, identify assistance strategies, and analyze the challenges in children’s early reading learning at home. This study used a qualitative approach with a case study design, involving 15 parents of children aged 5–6 years who were selected using purposive sampling. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The results showed that parents served as facilitators, companions, and motivators in the early reading learning process. Assistance strategies were implemented gradually, starting from letter recognition to reading simple words, by utilizing media such as picture books and letter cards. The challenges encountered included children’s low concentration, the emergence of boredom, and parents’ limited time. In addition, the quality of interaction between parents and children was found to have a greater influence than the intensity of assistance. These findings contribute to the development of the concept of family-based early childhood literacy and emphasize the importance of effective parental involvement in supporting children’s early reading skills.
Pendampingan Akuntansi Koperasi pada Koperasi Konsumen KopWil 7 di Surabaya Hwihanus Hwihanus; Dyah Rini Prihastuty; Sri Rahayuningsih; Achmad Sofyan; Suhaima Rafia Mansyur
Jurnal Pelayanan Masyarakat Vol. 3 No. 2 (2026): Juni: JPM :Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v3i2.3310

Abstract

Cooperatives play a strategic role in improving the welfare of their members through business management based on the principles of family and economic democracy. However, many cooperatives still face obstacles in implementing accounting, particularly in recording transactions and preparing systematic financial reports, including the Consumer Cooperative of KopWil 7 in Surabaya. This is due to the limited understanding of cooperative accounting by the management and the suboptimal financial recording and reporting system. This community service activity aims to improve the competence of cooperative management and members in financial management through training and mentoring on cooperative accounting. The implementation method uses a participatory approach that includes needs identification, training, report preparation assistance, and evaluation of training and mentoring. The material provided covers basic cooperative accounting concepts, recording financial transactions, cash management, and preparing simple financial reports. The results of the activity showed an increase in participants' understanding of cooperative accounting principles, their ability to systematically record transactions, and their skills in preparing simple financial reports. In addition, the management began implementing a more structured recording system so that financial information becomes more transparent and accountable. This activity makes a positive contribution to improving cooperative financial governance, supporting more appropriate decision-making, and strengthening the sustainability of cooperative businesses. Therefore, cooperative accounting training and mentoring can be an effective strategy in increasing the financial management capacity and accountability of cooperative organizations.
EFEKTIVITAS RUBRIK MULTILITERASI DALAM MENGUKUR KETERAMPILAN BERPIKIR KRITIS SISWA SEKOLAH DASAR Maya Eka Purwanti; Intan Sari Rufiana; Sri Rahayuningsih
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.44307

Abstract

This study addresses the limited effectiveness of conventional assessment practices in measuring elementary students’ critical thinking skills, particularly in the context of 21st-century learning demands. The research aims to analyze the effectiveness of multiliteracy-based rubrics in assessing and improving students’ critical thinking skills, including interpretation, analysis, evaluation, and inference. This study employed a quantitative approach with a quasi-experimental design using a one-group pretest-posttest model. The sample consisted of elementary school students selected through purposive sampling. Data were collected through critical thinking tests and analyzed using the N-Gain formula to determine the level of improvement. The results indicated a significant increase across all indicators: interpretation (N-Gain = 0.7), analysis (0.716), evaluation (0.695), and inference (1.455). These findings demonstrate that multiliteracy rubrics are effective not only as assessment tools but also as instruments to enhance higher-order thinking skills. However, the unusually high N-Gain in inference suggests the need for further validation of scoring procedures. Overall, the integration of multiliteracy rubrics contributes positively to structured, authentic, and meaningful assessment practices in elementary education.
Co-Authors - Hwihanus A. Habib Abusiri Abusiri Achmad Alfin Nahdi Fadhulloh Achmad Sofyan Adeanto Putra Satyatama Afi Aprillia Putri Aliatus Nurrochmah Amalia Tizka Zhahrina Amelia Indriani Puspitasari Amelia Wardatus Rizki Ananda Eka Agustina Anastasia Putri Andini Putri Bandiah Andrean Salasa Anggelina Wijaya Tan Annisa Nurul Pebriyanti Annisa Trimur Fadila Ataina Rusyda Fauziyah Aura Shavina Unnov Salsabilla Azzahra Najwa Debby Maharani Bela Septiana Cahya, Nindya Chava Annastasia Candra Cholifatun Nisa Christian Hadinata Hodianto Cita Kesha Avrillianda Citra Helena Rahmawati Cornellius Nathanael Hartanto Cynthia Tri Octavianti, Cynthia Tri Daariin Dewi Nabiilah Devina Shava Amalia Dewa Wahyu Aryanta Diah Indri Anggriyanti Diah kurnia sari Dian Pramesti Agustina Dian Rimayanti Diya Christyasari Duwi Lestari Dyahnesa Harul Puspitaningrum Elfalina Magymai Elisabeth Lauboling Elmiano Artanto Epot Erong Estiningsih Trihandayani Eva Elysa Putri Farhan Aditya Febrika Nurfianti Feriona Ayurizta Iliyas Fitria Khasanah Gilbert Alexander Hendrik Sipahelut Hana Putri Zoe Herlina Manurung Herny Ria Mandag Ihda Khairun Nisa Ikhsani Fajrul Mubarok Indri Basiru Intan Sari Rufiana Isnani Evita Fauziah Jayus Amirullah Parera Jeselin Devi Adesya Felandy Jestly Filiadona Divasyeni Beta Jihan Bintang Angely Kamilatur Ro’fati Lailatul Khusna Laras Vigna Radiata Lea Berliana Jeni Salih Lisrotul Munawaroh Lita Latianaa Lufvi Selvia Febriabti Lusia Mutiara Pratama Bulele M. Arsad Eka Adiyaksa Mahesa Mahesa Mahsa Alifyah Tsani Marlinda Ina Maurheen Queena Hamada Maya Eka Purwanti Muhammad Nabil Fatwa Nabil Sada Amarie Naila Syifa Azahra Nanda Luftiah Cahya May Salva Natasha Anjanetee Pranata Natasha Anjanette Pranata Nensi Rahma Nor Hakiki Nesa Mia Kaasandra Nevanda Julya Rizki Ni Putu Ayu Sinta Widiasih Nia Ananda Rahma Wati Nicho Candra Hariyanto Putra Nur Imroatus Sholikah Nur Rohmatul Fitriya Nurfadilah Nurfadilah Olivia Lovina Hermanto Prihastuty, Dyah Rini Prisca Trifena Puspita Putri Imeldatus Sholeha Putri Nur Aini Qhuluqi Alya Rachmad Ibrahim Radhika Ayu Maulidia Rafif Putra Wiryamanta Rahma, Naufa Aulia Ratna Sefitriya Reginata Saharany Kustanti Revalina Dwi Anggita Rosa Andinar Bintang M Rosaidina Syafira Salwa Toha Sama' Silvi Kurnia Sinta Tri Hapsari Sirilia Sesilma Jinate Ruben Siti Amaliyah SITI FATIMAH Siti Zubaidah Suci Cahyani Sudarynianto Nurathaya Sutarto Suhaima Rafia Mansyur SUPRIYONO Tanya Tata Putri Srikandi Trifena Hanayomi Sutanto Tsinta Dewi Aryaningtyas Tyas Indrayanti Uci Oktavia Veithzal Rivai Zainal Via Wahyuningtyas Viery Erlangga Nugraha Wahyu Adi Nugroho Wahyu Kristiningrum Widodo, Silvi Rushanti Widya Kusuma Wardani Willie Xaperius Alberto Yoga Hutama Wicaksana Yuli Kurniawati Sugiyo Pranoto Yunita Oktavia Wulandari