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All Journal TEKNIK J@TI (TEKNIK INDUSTRI) Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Kesehatan Lingkungan indonesia Media Statistika MATEMATIKA SAINS DAN MATEMATIKA JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Inovasi Pendidikan Jurnal Gaussian Diponegoro Journal of Accounting Jurnal Pendidikan Ekonomi (JUPE) SELONDING Indonesian Journal of Conservation Jurnal Geografi : Media Informasi Pengembangan dan Profesi Kegeografian Jurnal S2 Pendidikan Sains Jurnal Teknik Elektro JAM : Jurnal Aplikasi Manajemen Rekayasa Mesin Indonesian Journal of Tropical and Infectious Disease JURNAL AKUNTANSI UNIVERSITAS JEMBER Semesta Teknika Jurnal Sains dan Inovasi Perikanan/Journal of Fishery and Innovation (JSIPi) Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil Economic Education Analysis Journal Turbo : Jurnal Program Studi Teknik Mesin JURNAL PENDIDIKAN GLASSER JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Prosiding Seminar Nasional Sains dan Teknologi Terapan Adimas : Jurnal Pengabdian Kepada Masyarakat Aquacultura Indonesiana JURNAL AGRI-TEK Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Social, Humanities, and Educational Studies (SHEs): Conference Series Mudir : Jurnal Manajemen Pendidikan Balance Vocation Accounting Journal Economic Education and Entrepreneurship Journal Jurnal Ilmiah Cendekia Eksakta Jurnal Sistem Komputer & Kecerdasan Buatan JPP (Jurnal Pendidikan dan Pembelajaran) JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Pilar Teknologi : Jurnal Penelitian Ilmu-ilmu Teknik Aviasi : Jurnal Ilmiah Kedirgantaraan Community Empowerment Jurnal Cahaya Mandalika Progress in Social Development International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Community Service Jurnal Pendidikan dan Penciptaan Seni Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Fruitset Sains : Jurnal Pertanian Agroteknologi Jurnal Manajerial Bisnis JPMA Seminar Nasional Produk Terapan Unggulan Vokasi Journal of Applied Business and Technology Jurnal Bisnis Event Politeknosain Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Interconnection: An Economic Perspective Horizon Jurnal Administrasi Profesional AutoMech : Jurnal Teknik Mesin JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Bioresources and Environmental Sciences PREDATECS: Public Research Journal of Engineering, Data Technology and Computer Science JPAP (Jurnal Praktisi Administrasi Pendidikan) Bina Bahari : Jurnal Pengabdian Kepada Masyarakat eJEBA
Sudarno Sudarno
Jurusan Teknik Lingkungan, Fakultas Teknik, UNDIP, Semarang
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PEMANFAATAN LAPORAN POSISI KEUANGAN OLEH PENGGUNA DALAM PENGAMBILAN KEPUTUSAN (Studi Empiris pada Instansi Pemerintahan di Jawa Tengah) Risalawati, Fitri; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence of education, experience, and social factors of the Statement of Financial Position utilization information for the users, especially the executive, legislative, and examiner on government agencies in Central Java in the planning decision-making, control and management. The study population consisted of leaders, supervisors, and inspectors as users of financial statement information in decision-making positions. The results showed that the variables of education, experience, and social factors and significant positive effect on the use of the information on the statement of financial position of government agencies in Central Java.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Fatoni Hidayat, Riza; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to explore factors that affect capital structure. Optimalization of capital structure required to enhance value of the firm. Based on pecking order theory and trade-off theory, variables that allegedly affect capital structure are sales growth, non-debt tax shield and debt service capacity. Population of this research is manufacturing companies listed on Indonesian Stock Exchange during 2007-2011. Data obtained from financial reports and ICMD (Indonesian Capital Market Directory). Sampling methods using purposive sampling and methods of analysis using multiple linear regression. This study used two models. Model I examines relationship between positive growth of sales and capital structure. Model II examines the relationship between negative growth of sales and capital structure. The results showed positive growth of sales positively effect on capital structure, but negative growth of sales doesn’t appear to be significant. Non-debt tax shield showed no significant effect on both models. Debt service capacity negatively effect on both models.
PENGARUH KONEKSI POLITIK DAN CORPORATE GOVERNANCE TERHADAP AUDIT FEE Primasari, Rahmaddian; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of political connections and good corporate governance of the audit fee. Political connections interpreted with government-owned companies and the owner of a company is a politicians. The implementation of good corporate governance using rank CGPI.This study is replication of research Wahab. Populations in this study is a company that follows survey exercised by IICG in the 2007-2011. This research using purpose sampling methods and the analysis used multiple regression.The result of study indicates that the company which has political connections can influence positive and significant to audit fee. Second, good corporate governance can influence positive and significant to audit fee.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTAN PUBLIK DI SEMARANG Wulandari, Wuragil Septi; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to determine the effect of social factors, compliance tasks, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang. It also aims to provide empirical evidence of a positive relationship between social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang.This study used population Auditor Public Accounting Firm (KAP) in the area of Semarang. The sample used was 66 respondents. Hypothesis test in this study using multiple linear regression analysis.The results of this study indicate that all the independent variables significantly have a positive effect on the dependent variable. It means that social factors, compliance tasks, long-term consequences, affect, complexity, and facilitating conditions have a positive and significant impact on the utilization of information technology on public accounting in Semarang. Higher levels the social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the greater use of information technology on public accounting resulting in Semarang.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Prameswari, Fanniya Dyah; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to investigate the relationship between the characteristics of the audit committee and external auditors on the disclosure of intellectual capital. Intellectual capital disclosure (ICDI) variable is measured by using the 61 checklists in 3 formats namely tables, images and numeric. The populations in this study are the companies that are listed on the Indonesia Stock Exchange (IDX) in 2012. Total research sample is 100 companies that are selected by proportionate stratified random sampling method. This research analyzes the company's annual report using the method of content analysis. Data analysis is tested by the test of classical assumptions, test of hypothesis, and multiple linear regression analysismethod.The results of this research indicate that frequency meeting of audit committee are positively significant effect on intellectual capital disclosure.While, the financial expertise of the audit committee, the external auditor’ specialization and the quality of external auditors have no significant on intellectual capital disclosure.
EVALUASI SISTEM PEMBELIAN SPAREPART ( STUDI KASUS PADA PT. KALIMANTAN PRIMA PERSADA TAHUN 2011) Aswan, Suasti; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

PT. Kalimantan Prima Persada Site Rantau is one of the coal mines in South Kalimantan, precisely in the village Sabah district Rantau. The Company has various Divisions, on of that is a Inventory division (Inventory) which is at the Logistic. Inventory in the company’s goal is to minimize the breakdown unit (stop or can not operate anymore) and to minimize the funds of the company.This study aims to determine the deviations in the sparepart inventory purchase, transaction procedure and to determine the effectiveness of internal control system of the purchase system in PT. Kalimantan Prima Persada. The form of testing used in this study is testing the internal control system of internal control of spareparts inventory purchases PT. Kalimantan Prima Persada in 2011 by using the method of attributte sampling. Which is the method of quantitative tools Fixed Sample Size Attributte Sampling. The types of data collected in this study is documentary data. Purchase data as the main document and permit and also the supporting document such as Recommended Order and Purchase Ordet data.This study has shown that the activity of the Internal Control Structure Inventory Purchases Sparepart PT. Kalimantan Prima Persada whole has gone well and effectively (AUPL < DUPL, AUPL =3 %, DUPL =5%).
ANALISIS FAKTOR-FAKTOR PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2010) Sulistiarini, Endina; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aim to analysed and examined  empirically the factors that affect the manufacturing companies listed on the Indonesia Stock Exchange to change its public accounting firm. Factors tested in this study are accounting firm size (KAP), financial distress (DISTRESS), public ownership (PUBLIC), management turnover (CEO), and changes in audit committee (KA). Data collection used a purposive sampling method conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2006-2010. The hypothesis tested in this study is using logistic regression analysis, because the independent variables are combination both metric and non metric. The results showed that the variables that influence auditor switching is the size of accounting firm (KAP) and management turnover. While the other variables examined in this study such as financial distress, public ownership, and changes in audit committee did not prove to affect the company’s decision to change the public accounting firm.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PELAPORAN LINGKUNGAN (ENVIRONMENTAL REPORTING) Aripianti, Faridha; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the influance of corporate governance on environmental reporting.  Corporate  governance  structure  measured  by  4  proxy  there  are  proportion  of independent board, institutional ownership, board size, and proportion of female directors. To measure the amount of environmental reporting using the GRI disclosure items. Control variables in this study are firm size as measured by 3 proxy there are total assets, market capitalizations, and operating revenues. Other control variable profitability is measured using ROA (Return on Assets). The population in this study consists of all the entire mining company and basic industry and chemicals listed in BEI in year 2009-2013. The sampling method used in this study is purposive sampling. The criteria of the sample is a company that has an annual report and sustainability report. By doing sampling and processing data, the final amounts of the sample are 47 samples. This study uses linear regression as an analysis technique to examine the hypotheses. The data analysis showed that proportion of independent board have significant positive influence on environmental reporting. Institutional ownership concentration and board size did non significantly  affect  environmental  reporting.  While  the  proportion  of  female  directors  have significant negative on environmental reporting.
Optimasi Sistem Pengangkutan Sampah di Kecamatan Tembalang Kota Semarang Pramesti, Ajeng Lakshita; Sumiyati, Sri; Ramadan, Bimastyaji Surya; Samadikun, Budi Prasetyo; Sudarno, Sudarno
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 17, No 2 (2020): Juli 2020
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.495 KB) | DOI: 10.14710/presipitasi.v17i2.128-137

Abstract

Kecamatan Tembalang memiliki jumlah penduduk sebanyak 206.271 jiwa dengan timbulan sampah sebanyak 156,8 m3. Kecamatan Tembalang memiliki 18 TPS, 23 kontainer, dan 7 kendaraan pengangkut untuk menangani sampah dari TPS menuju TPA Jatibarang. Persentase pelayanan pengangkutan sampah di Kecamatan Tembalang hanya sebesar 27%. Beberapa TPS belum dapat menampung timbulan sampah dari penduduk Kecamatan Tembalang. Kondisi jalan, jenis jalan, dan kecepatan kendaraan dari rute pengangkutan sampah mempengaruhi waktu pengangkutan dan biaya operasional yang dikeluarkan. Tujuan dari perencanaan ini adalah merencanakan sistem pengangkutan sampah di Kecamatan Tembalang dengan mengoptimalkan waktu kerja dan biaya sesuai dengan target yang diinginkan oleh dinas terkait. Sisa waktu kerja rata-rata yang dimiliki kendaraan pengangkut sampah di Kecamatan Tembalang adalah 2,28 jam dengan jumlah ritasi 21 rit/hari. Rute pengangkutan dioptimasi menggunakan Network Analyst pada aplikasi berbasis GIS. Kondisi jalan mempengaruhi waktu pelayanan dan kecepatan kendaraan rata-rata optimal 37,607 km/jam yang menyebabkan jumlah ritasi bertambah menjadi 34 rit/hari, dengan 31 kontainer dan sisa waktu kerja rata-rata adalah 1 jam. Optimasi tersebut menyebabkan meningkatnya persentase pelayanan menjadi 42%. Peningkatan biaya operasional kendaraan (BOK) diketahui sebesar Rp 694.262.870,53/tahun dengan penurunan biaya retribusi sebesar Rp 1.983,59/KK/tahun dikarenakan pertambahan persentase pelayanan.
KETEPATAN KLASIFIKASI PEMBERIAN KARTU KELUARGA SEJAHTERA DI KOTA SEMARANG MENGGUNAKAN METODE REGRESI LOGISTIK BINER DAN METODE CHAID Suhendra, Muhammad Arif; Ispriyanti, Dwi; Sudarno, Sudarno
Jurnal Gaussian Vol 9, No 1 (2020): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.181 KB) | DOI: 10.14710/j.gauss.v9i1.27524

Abstract

Menurut BPS, jumlah penduduk miskin di Kota Semarang pada Maret 2018 adalah sebesar 73,65 ribu orang. Salah satu program pemerintah dalam percepatan penanggulangan kemiskinan adalah dengan mengeluarkan Kartu Keluarga Sejahtera (KKS) yang diberikan kepada masyarakat yang kurang mampu. Penelitian ini bertujuan untuk mengetahui besarnya ukuran ketepatan klasifikasi pemberian KKS di Kota Semarang. Metode klasifikasi statistik yang digunakan adalah metode Regresi Logistik Biner dan metode Chi-Squared Automatic Interaction Detection (CHAID). Pemberian KKS dipengaruhi oleh banyak faktor, diantaranya jumlah anggota keluarga, status perkawinan, jenis kelamin kepala keluarga, usia kepala keluarga, jenjang pendidikan kepala keluarga dan kepemilikan/penguasaan HP. Pada penelitian ini, data yang digunakan adalah data sekunder hasil Survey Sosial Ekonomi Nasional (SUSENAS) tahun 2018 yang diperoleh dari Badan Pusat Statistik (BPS) Provinsi Jawa Tengah. Perbandingan data training dan testing yang digunakan adalah 60:40. Hasil analisisnya menunjukkan bahwa dengan menggunakan Regresi Logistik Biner, faktor-faktor yang berpengaruh adalah jumlah anggota keluarga dan jenjang pendidikan kepala keluarga dengan ketepatan klasifikasi sebesar 88% dan kesalahan 12%, sedangkan dengan menggunakan CHAID, faktor-faktor yang berpengaruh adalah jumlah anggota keluarga, status perkawinan, usia kepala keluarga, jenjang pendidikan kepala keluarga dan kepemilikan/penguasaan HP dengan ketepatan klasifikasi sebesar 90,2% dan kesalahan 9,8%.Kata kunci: Kartu Keluarga Sejahtera, Klasifikasi, Regresi Logistik Biner, CHAID
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Hoyi Abdullah Abdullah Abu Khalid Rivai Achmad Tavip Junaedi Achmad, Nanang Suffiandi Adelia, Qaula Adi Mustiko, Vijay Adipradana, Arrizka Yanuar Agung Sugeng Widodo Agus Rusgiyono Agus Setyawan Agus Subagio Agustina, Silva Nasriati Ahmad Mustafa Akhmad, Nanang Suffiadi Al Hakim, Faris Helmi Alan Prahutama Albert, Albert Setiawan Harijanto Ali Selamat Alimina, Naslina Amirudin Amirudin Amries Rusli Tanjung Anantyo, Natanael Raka Andi Andi Angelina, Dian Anggraini, Asterina Anisa Alfiani Rahayu Arami, Hasnia Arami, Hasnia Arif Sudarmanto, Arif Ariffandita Nuri Muttaqin Arifin, Rizal Aripianti, Faridha Ariyanto Wibowo, Ariyanto Arman Pariakan Asismarta Asismarta, Asismarta Asriyana, . Aulia, Ananda Putri Aziz Nur Bambang Bambang Hermanto Budi Harsanto, Aris Budi Prasetyo Samadikun Budi Warsito Budiyono Budiyono Cahyono, Agung Dwi Dadtun, Yusana Sasanti Damayanti, Sindi Darmarastri, Hayu Adi Desriyanti, Desriyanti Dewi Kusuma Wardani Dewi Setya Kusumawardani Di Asih I Maruddani Diah Safitri Dian Kusuma Didik Purwadi Dini Octoria Djalal Er Riyanto Dua, Iyam L. Dwars Soukotta Dwi Ispriyanti Dwi Wulandari Elen Dwi Pradewi Endina Sulistiarini Erniyawati Mustaqomah, Erniyawati Eva Zulfa Fadelan Fadelan, Fadelan Fanniya Dyah Prameswari Fatan, Mohd. Adzka Ferry Hermawan Fitri Risalawati Hadiyanto Hadiyanto Hafniza Amir Halim, Rossa Fitria Hamdani Abdulgani, Hamdani Hamzah Hamzah Hanny Hafiar Hantarum, Hantarum Harahap, Malasari Hardiyanti, Nurandani Hari Suprapto Harrison, Edward Haryono S. Huboyo, Haryono S. Hasbi Yasin Hery Teguh Setiawan Hesti Sari Dewi Hosang, Djefry P Hutahuruk, Marice Br I Gusti Ngurah Antaryama Imam Buchori INDRAYANI INDRAYANI Indri Yovita Irsan, La Ode Muhammad Ita Tetriana Agustini Jatmiko Endro Suseno Johari, Norhasnidawani Joko Nugroho, Kurniawan Judisseno, Rimsky K. Kamri, Syamsul Kande, Fredrik Abia Kartika Kartika Komardi, Dadi KUNTANG WINANGUN Kurniasari, Frista Kurrohman, Taufiq Lailly, Novi Nur Leny Noviani Liem Ek Bien Liem Ek Bien Listifadah Listifadah Listyarini, Sri luhung, Putro adi Lumbantobing, Yuvita Chantri Luntungan, Frans Lusida, Terrence Timothy Evan Lutfiyah, Nanik Marice Br Hutahuruk Mei Indrawati, Mei Miftah Syarif, Miftah Miranti Marita Sari Moch. Abdul Mukid Moningka, Mario Mubarak, Fauzi Mubarak, Haykal Alya Muhamad Faliqul Asbah Muhamad, Fuad Muhammad Alhan Muhammad Fadhil Muhammad Nur Muhammad Sabandi Muhrodin, Muhrodin Muliyadi Muliyadi Mulyanto, Cicuk Munaji, Munaji Mustafid Mustafid Nicholas Renaldo Nining Ika Wahyuni Nisa, Mukrimatun Nourma Yulia, Nourma Novitasari, Artha Dewi Nugroho, Prastiyo Nugroho, Yoga Adi Nuryanto, Edi Nyoto Nyoto, Nyoto Oktaviani Ari Wardhaningrum Pangestu, Robi Etdji Pangow, Tammy T.V. Polii, Ivonne Pramesti, Ajeng Lakshita Pramestiara Dewiga, Pramestiara Prasetyo, Indra Prastya, Anggit Maulana Pratama, Angga Yoga Prayetno, Muhammad Pringgo Priyanto, Asep Priyono Priyono Priyono Priyono Priyono Purwanto Purwanto Purwati, Astri Ayu Puspita, Dewi Ayu Putri, Novita Yulia Rachmawati, Febriyani Fitri Rahayu, Winarni Rahmaddian Primasari Rahman, Sarli Raihan, Muhammad Ramadan, Bimastyaji Surya Ramadhan, Syahdan Sandhika Ramatulloh, Arya Eka Rangkang, Jeanely Ratih Nurmalasari, Ratih Redemtus Heru Tjahjana Regita, Vivian Riana Ayu Andam Pradewi Ririn Sulpiani Riskon Ginting Riyanto, Irfan Yopi Riza Fatoni Hidayat Rossi Prabowo Rukun Santoso Rupaka, Anggun Prima Gilang Salman Alfarisy Totalia Samosir, Jessika Aurora Saputra, Bagos Aji Saputra, Restu Jati Sardjono, Aryapandu Zikri Sarifah Sarifah Sariffudin, Mochammad Sarwanto Sarwanto Satriyo Adhy Selvi Marcellia Setiani, Eri Sevendy, Tandy Sirun, Artian Siswanto, Romi Slamet Wahyudi Slat, Ventje B Sri Hartini Sri Hutami Sri Sumiyati Suasti Aswan Sudenroy Mentang Sudjito Soeparman Sugito - Sugiyanto, Shabrina Mitsalina Suhardjo Suharyana Suharyana Suhendra, Muhammad Arif Sulmartiwi, L. Sunaryo Sunaryo Supariadi, Supariadi Suparti Suparti suryawan, ryan firdiansyah Susanto Susanto Sutirto, Tundjung Wahdi Suyanto Suyanto Suyono Suyono Syah, Moch. Aziz Zulian Syanne Pangemanan Syukri Fathudin Achmad Widodo Tadjudah, Muslim Takaendengan, Teddy Taman Ginting, Taman Tambunan, Johannes Tarno Tarno Taylor, John Alexander Tejakusuma, Sabrina Prabawati Titik Istirokhatun Tri Retnaningsih Soeprobowati Triastuti Wuryandari Udi Harmoko Udik Budi Wibowo Ummayah, Putri Qodar Valencia, Erica Veronica, Kristy Victoria Dwi Murti Wahyuni, Nurul Sri Wahyuningsih, Rintatik Warsana, Warsana Wawan Trisnadi Putra, Wawan Trisnadi Wetty Anggun Werti, Wetty Anggun Wicaksono, Yoga Arob Widha Sunarno Widodo, Amalia Kartika Dewi Winardi, Yoyok Wuragil Septi Wulandari Yahya Nur Ifriza Yaya Finayani Yuciana Wilandari Yundari, Yundari Yusrizal Yusrizal Yusuf, Farid