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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JREC (Journal of Electrical and Electronics) Jurnal NERS JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi DERIVATIF Educational Management Geo-Image Journal JOURNAL OF HEALTH SCIENCE (JURNAL ILMU KESEHATAN) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL CITRA KEPERAWATAN JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Hukum Magnum Opus JURNAL PENDIDIKAN TAMBUSAI Jurnal Rekayasa Konstruksi Mekanika Sipil JOURNAL OF PRIVATE AND COMMERCIAL LAW KOMPUTIKA - Jurnal Sistem Komputer FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN MUWAZAH: Jurnal Kajian Gender JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmu Manajemen Jurnal Migasian Akamigas Balongan Indramayu JPMI (Jurnal Pembelajaran Matematika Inovatif) Jurnal Dinamika Manajemen Pendidikan (JDMP) JMECS (Journal of Measurements, Electronics, Communications, and Systems) Jurnal Geofisika Performance : Jurnal Bisnis dan Akuntansi Jurnal Magister Pendidikan Matematika (JUMADIKA) JPP (Jurnal Pendidikan dan Pembelajaran) JIIP (Jurnal Ilmiah Ilmu Pendidikan) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pencerahan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Journal of Students‘ Research in Computer Science (JSRCS) Jurnal Manajemen DIVERSIFIKASI JUSTIN (Jurnal Sistem dan Teknologi Informasi) Audito Comparative Law Journal (ACLJ) Jurnal Demokrasi dan Politik Lokal Jurnal Hukum Sehasen AKADEMIK: Jurnal Mahasiswa Humanis Yuridika PELS (Procedia of Engineering and Life Science) Jurnal Ekonomi, Bisnis dan Manajemen Indonesia Law Review (ILREV) DISKURSUS Jurnal Filsafat dan Teologi Prosiding Seminar Nasional Pendidikan Matematika, Universitas Mulawarman Jurnal Hukum dan Peradilan Jurnal Pengabdian Teknik dan Ilmu Komputer (PETIK) Jurnal Sosial dan Sains Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa International Review of Humanities Studies Educational Studies: Conference Series IIJSE Jurnal Keamanan Nasional Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Hukum dan Pembangunan Jurnal Legislasi Indonesia Jurnal Riset Pecinta Matematika
Sugeng Sugeng
Jurusan Teknik Mesin, Fakultas Teknik, Universitas Diponegoro Jl. Prof. H. Soedarto, SH, Tembalang, Semarang 50239
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Konservatisme Akuntansi, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance Prasasti, Widya Eko; Astuti, Puji; Sugeng, Sugeng
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2516

Abstract

This study aims to determine the effect of accounting conservatism, corporate governance and sales growth on tax avoidance in food and beverage companies listed on the IDX. Tax Avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by a company, in a manner permitted by existing laws and regulations. The subjects of this study were Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2023. This study has 95 populations and uses a purposive sampling method as a way to select samples, so that 19 companies that meet the research criteria are obtained. The data analysis method used is multiple linear analysis using the SPSS version 25 program. Where this multiple linear analysis test uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R2), F test, and t test. The data used in this study are secondary data from the company's annual financial statements. The results of this study are that accounting conservatism has a positive effect on tax avoidance. Meanwhile, Corporate Governance and Sales Growth have a negative effect on Tax Avoidance.
Pelatihan Pemrograman Python Dasar Bersama Anak Kaimana Papua Sugeng, Sugeng; Fajar, Bayu Gustiana
Jurnal Pengabdian Teknik dan Ilmu Komputer (Petik) PETIK : Jurnal Pengabdian Teknik dan Ilmu Komputer Vol. 4 No. 1 Juni 2024
Publisher : Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/petik.v4i1.11545

Abstract

Pemrograman menjadi hal yang populer belakangan ini, komputer dan pemrograman menjadi sebuah kesatuan yang tidak terpisahkan karena saling terkait satu dengan yang lainnya. Kemampuan komputer dalam bekerja juga dipengaruhi oleh pemrograman didalamannya. Sementara program yang besar dalam bentuk algoritma yang komplek juga memerlukan sebuah komputer cangguh untuk menjalankannya. Kegiatan pengambdian dan pemberdayaan masyarakat menjadi salah satu kegiatan yang dilakukan untuk mengenalakan pemrograman dasar, khususnya pemrograman menggunakan bahasa python kepada peserta yang berasal dari daerah papua. Peserta merupakan mahasiswa papua yang tergabung dalam komunitas Kaimana Papua. Pengabdian dan Pemberdayaan masyarakat yang dilakukan akan berfokus pada pelatihan pemrograman dasar python. Pemrograman python merupakan sebuah bahasa pemrograman yang paling populer saat ini. Dengan adanya pembelajaran terkait pemrograman dasar python maka akan meningkatkan kemampuan dasar dalam pemrograman dan logika dasar pemrograman. Pengabdian dan Pemberdayaan Masyarakat memanfaatkan komputer dan media yang menarik agar mudah dipahami oleh para peserta. Hasil pelatihan menunjukan bahwa peserta mendapatkan masukkan hal baru terkait pemrograman dasar menggunakan python.
Edukasi Pasar Modal Bagi Siswa SMK PGRI 2 Kertosono Solikah, Mar'atus; Tohari, Amin; Sugeng, Sugeng; Astuti, Puji; Kurniawan, Andy; Puspita, Erna
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i1.1158

Abstract

Investment is investing money into an asset to generate profits. Therefore, it is important to start investing early by educating the younger generation about the capital market so that the future is more secure because they have passive income. Capital market education is an effort to provide knowledge about investing in the capital market. The partner in this community service is SMK PGRI 2 Kertosono, Nganjuk Regency. The activity aims to introduce younger students to investing in the capital market. So they can improve their knowledge and investment skills at an early age for future profits. The activities carried out to achieve this goal are socialization methods, active participation of participants, and direct activity assistance by the service team. After the service activity ends, it is hoped that participants will be able to understand the procedures for trading shares in the capital market and how to analyze and know the risks of investing in shares.
Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? Sugeng, Sugeng; Prasetyo, Eko; Zaman, Badrus
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.3609

Abstract

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.
Bankruptcy Implementation in Savings and Credit Cooperatives as Instruments for Transformation and Microfinancial Institution Strengthening Sugeng, Sugeng; Fitriana, Diana; Romasindah Aidy, Widya; Ryul Park, Kyung
Journal of Private and Commercial Law Vol 7, No 2 (2023)
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpcl.v7i2.47777

Abstract

This article examines the important role of bankruptcy implementation in savings and credit cooperatives as instruments for the transformation and strengthening of microfinancial institutions. The sustainability and development of microfinancial institutions have significant implications for financial access for low-income communities. However, financial risks and operational challenges often hinder the optimal performance of savings and credit cooperatives. In this context, this article highlights the strategic value of bankruptcy concept implementation as a means of transformation and empowerment for microfinancial institutions. The concept of bankruptcy implementation in the context of savings and credit cooperatives demonstrates how concrete steps can be taken to carry out the bankruptcy process. Legal aspects, debt restructuring processes, and asset protection become important focal points in addressing financial challenges.  The article also addresses potential challenges that may arise in bankruptcy implementation, such as costs, complexity, and reduced trust from relevant parties. However, through comprehensive analysis, this article identifies mitigation steps that can be taken to overcome these constraints. Referring to real case examples and empirical evidence, this article demonstrates how bankruptcy implementation in savings and credit cooperatives has become an effective instrument in facing financial crises and redirecting institutions toward sustainable growth. Practical implications and the potential expansion of bankruptcy concept utilization in microfinancial institutions are also discussed. In conclusion, bankruptcy implementation in savings and credit cooperatives is not only a response to financial challenges but also a powerful transformation tool for the empowerment of microfinancial institutions.  
ANALISIS LITERASI DIGITAL GURU MATEMATIKA MTSN 1 KUTAI KARTANEGARA Untu, Zainuddin; Faradisa, Irsya; Sugeng, Sugeng
Jurnal Magister Pendidikan Matematika (JUMADIKA) Vol 5 No 1 (2023): Jurnal Magister Pendidikan Matematika (JUMADIKA)
Publisher : Prodi Magister Pendidikan Matematika Pascasarjana Universitas Pattimura Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jumadikavol5iss1year2023page38-44

Abstract

This study aims to determine the digital literacy of MTsN 1 Kutai Kartanegara mathematics teachers in preparing questions in mathematics learning. This research is a descriptive qualitative research. The subjects of this research are mathematics teachers including VII, VIII, and IX grade teachers at the school. The object of this research is the digital literacy of mathematics teachers. Data were collected through questionnaires, interviews, and documentation. Data analysis in this study was carried out using three stages, which are data reduction, data presentation, and conclusion drawing. The results showed that the digital literacy of mathematics teachers at MTsN 1 Kutai Kartanegara was categorized as capable in preparing questions in mathematics learning. In terms of teacher capabilities, they are capable in aspects of internet searching, content evaluation, and knowledge assembly. Although, in the aspect of hypertextual navigation they are still less capable
Intellectual Property Rights in Agriculture: Plant Variety Protection and Food Security Sugeng, Sugeng; Aidy, Widya Romasindah; Jr, Andre Cardenas
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33097

Abstract

This research explores the complex relationship between Intellectual Property Rights (IPRs) in agriculture, focusing on plant variety protection and food security. In this context, protecting plant varieties becomes key to enhancing agricultural productivity, addressing climate change challenges, and ensuring the sustainability of the food supply. Implementing intellectual property rights in agriculture also directly impacts the welfare of farmers and other stakeholders in the agricultural sector. Methodologically, this research adopts a normative approach, using various data sources and relevant analyses within the legislative framework. The research also elucidates the crucial role of institutions tasked with implementing plant variety protection measures within a broader IPR framework. The research findings indicate challenges and opportunities inherent in implementing plant variety protection measures, including legal and policy barriers, and opportunities for policy innovation and collaboration among government stakeholders, industry, and society. In conclusion, this research offers valuable insights into the complex dynamics between Intellectual Property Rights in agriculture, particularly plant variety protection, and food security. Furthermore, policy recommendations are proposed to strengthen regulatory frameworks for plant variety protection, enhance access to agricultural technology, and promote multi-stakeholder collaboration. Considering the complexity of the relationship between various aspects of IPR, plant variety protection, and food security, further research can explore innovative solutions to overcome existing barriers and capitalize on emerging opportunities. This may involve a more detailed analysis of existing legal and policy frameworks and exploring the practical implications of the policy recommendations outlined in the abstract in ensuring the sustainability of agricultural systems and food security in the future.
Penyetaraan Vertikel Model Kredit Parsial Soal Matematika SMP Sugeng, Sugeng
Jurnal Penelitian dan Evaluasi Pendidikan Vol 14, No 2 (2010)
Publisher : Graduate School, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.693 KB) | DOI: 10.21831/pep.v14i2.1083

Abstract

AbstrakPenelitian ini bertujuan menemukan ukuran sampel minimum, pengaruh panjang tes, panjang tes anchor minimum, dan metode penyetaraan tes dalam penyetaraan vertikal model kredit parsial soal Matematika SMP menggunakan common-item nonequivalent groups design. Pembangkitan data melibatkan variasi peringkat kelas terhadap ukuran sampel (300; 600; 1000), panjang tes (10; 20), dan distribusi kemampuan (N(0,1), N(1,1)) sebanyak 50 replikasi menggunakan Program WinGen2. Penyetaraan vertikal melibatkan (a) panjang tes anchor 2, 3, 4, 5, dan 8 butir (panjang tes 20 butir); dan (b) panjang tes anchor 2, 3, 4, dan 5 butir (panjang tes 10 butir). Kriteria pengujian keakuratan penyetaraan menggunakan RMSD dan RMSE. Hasil penelitian menunjukkan: (1) Penyetaraan vertikal pada sampel 300 memiliki rata-rata RMSD dan RMSE cukup kecil untuk semua situasi; (2) Keakuratan penyetaraan meningkat seiring meningkatnya panjang tes; (3) Dengan rentang panjang tes anchor 25% sampai 30% untuk butir politomus, penyetaraan vertikal model kredit parsial memerlukan panjang tes anchor minimum 5 untuk panjang tes 20 butir dan 3 untuk panjang tes 10 butir; dan (4) Metode Mean/Mean cenderung lebih akurat, dalam penyetaraan vertikal IRT butir tes Matematika model kredit parsial diikuti Stocking-Lord, Mean/Sigma, dan Haebara.Kata kunci:      penyetaraan vertikal, model kredit parsial, tes anchor, kalibrasi, RMSD, RMSE
ENVIRONMENTAL DEGRADATION AND ECO-DHAMMA: SOLUTION ACCORDING TO THE BUDDHIST POINT OF VIEW Sayekti, Rina; Sugeng, Sugeng; Purnama, Ita; Widiyono, Widiyono
Jurnal Pencerahan Vol. 15 No. 1 (2022): Jurnal Pencerahan (Mencerdaskan dan Mencerahkan)
Publisher : Syailendra Buddhist College / Sekolah Tinggi Agama Buddha (STAB) Syailendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58762/jupen.v15i1.69

Abstract

The purpose of this study is to provide solutions to reduce environmental degradation. The solution to reducing environmental degradation according to the Buddhist view in associated with the Sutta in the Nikāya. The concept of Eco-dhamma, which concerns reciprocity, cause, and effect, and the interdependent relationship between beings and their environment used called the literature by collecting library materials that are coherent with the object of discussion. The collected data will be processed by: (a) editing; (b) organizing; and c) finding research results. The writing team performed data analysis of the used a symthesis checklist consisting of a data synthesis of introduction, continuation, and end; by considering the element of text, context, and discourse. The results show how the Eco-Dhamma concept provides solutions related to environmental degradation or damage. The development of the times and the advancement of technology make the environment more uncomfortable due to human behavior in treating the environment which basically acts at will, such as logging motorized vehicles, and so on. The consequences of these human actions cause disasters that are dangerous to himself and the environment, such as floods, landslides, air pollution, and other disasters. Buddhism can contribute to providing understanding while raising human concern for the natural environment.
Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Amelia Nur 'Izza; Linawati, Linawati; Sugeng, Sugeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20948

Abstract

Tujuan dilakukannya pengujian ini ialah untuk mengetahui pngaruh kualitas pelayanan pajak, sanksi perpajakan dan pemahaman perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri. Populasi dalam pengujian ini ialah seluruh wajib pajak yang terlisting di Kantor Bersama Samsat II (Katang) Kediri Kabupaten. Sampel dalam pengujian ini menggunakan probability sampling dengan teknik simple random sampling sehingga total sampel yang diperoleh yaitu 100 responden. Analisis regresi linear berganda merupakan teknik analisis data yang akan digunakan dalam pengujian ini. Hasil dalam pengujian ini menunjukan (1) kualitas pelayanan pajak memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (2) Sanksi perpajakan memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (3) pemahaman perpajakan tidak memiliki pengaruh signifikaan secara parsial terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (4) kualitas pelayanan pajak, sanksi perpajakan, dan pemahaman perpajakan memiliki pengaruh signifikaan secara simultan terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Amelia Nur 'Izza Amin Tohari Andi Hasad Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Azizah, Windi Nur Azzahra, Suci Badrus Zaman Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso, Cahyo Budi Choirunisa, Nabilah Dadang Iskandar Mulyana` Diah Nurdiwaty Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Elfirda Ade Putri Ependi, Soleh Fadilah, Anwar Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hyperastuty, Agoes Santika Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Kamagi, Rendy Cristian Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Lubis, Lailatul Husna Maharanisa, Maharanisa Marzuki Marzuki Muhammad Amin Bakri Muhammad Ilyas Sikki Nasikah, Durotun Nathanael, Bob Nizar, Taufiq Nuzwir Nurcahya, Syawalica Fifah Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Palupi, Kenes Retno Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Melly Monika Racska, Vivyana Rahmayani, Hesti Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Sahasika, Mahiya Lintang Saifudin, Agung Saputra, Ilham Dwi Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sidik, Muhammad Taqiyuddin Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suryadi Suryadi Suwarto Suwarto Syahril Effendi SYAMSUL HIDAYAT Takim Mulyanto Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Untu, Zainuddin Watulingas, Jefferson Roosevelt Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Wijaya, Andik Wiwik Handayani Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yateno Yateno Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis