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All Journal Jurnal Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Economics, Social, and Humanities Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Indonesian Journal of Accounting and Governance Amnesty: Jurnal Riset Perpajakan Jurnal Manajemen Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi INVOICE : JURNAL ILMU AKUNTANSI Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Indonesian Research Journal on Education Jurnal Akuntansi, Keuangan dan Perpajakan Media Akuntansi Perpajakan Indonesian Journal of Accounting and Governance

Taufeni Taufik

Fakultas Ekonomi Universitas Riau

Author-ID : 402090

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR Daniatul Izzah; Taufeni Taufik; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.12-28

This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal control system on village financial management. Thisresearch was conducted in the village of Kampar Regency. Thepopulation in this study were village officials who worked at thevillage office in Kampar District, amounting to 242 villages. Thisstudy used purposive sampling. The number of samples in this studywere 150 respondents, from each village 5 respondents would betaken with the criteria of the Village Head, Village Secretary, Headof Finance, Section Chief and BPD. The test was carried out usingSPSS 25.0 for Windows and Microsoft Excel 2010. The analysistechnique in this study uses multiple regression analysis. Theresults of this study indicate that: (1) Community participationinfluences the effectiveness of village financial management;(2)Transparency influences the effectiveness of village financialmanagement; (3) Accountability influences the effectiveness ofvillage financial management; (4) The quality of human resourcesinfluences the effectiveness of village financial management; (5)The use of information technology influences the effectiveness ofvillage financial management; (6) The application of an internalcontrol system influences the effectiveness of village financialmanagement.

EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH Nana Santika; Taufeni Taufik; Devi Savitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.319-338

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN : BUDGET PLANNING, QUALITY OF HUMAN RESOURCES, BUDGET EXECUTION, AND ORGANIZATIONAL COMMITMENTS ON BUDGET ABSORPTION Nursela Nursela; Taufeni Taufik; Hariadi Yasni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.11-23

The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.

Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi Ria Herlina; Taufeni Taufik; Azwir Nasir
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1965

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD) Febri Yulisa; Vince Ratnawati; Taufeni Taufik
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.

The Effect of Compensation and Work Environment Towards Budget Manager Performance with Organization Commitment as A Variable of Mediation Windi Wulandari; Vince Rahmawati; Taufeni Taufik
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

This objective of this studyis to investigate the effect of compensation and work environment on budget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen. The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performanceThis objective of this studyis to investigate the effect of compensation and work environment onbudget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen.The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performance

Sosialisasi Standar Akuntansi Keuangan EMKM pada Guru-Guru Akuntansi Sekolah Menengah Kejuruan di Kabupaten Rokan Hilir Taufeni Taufik; Yuneita Anisma; Yusralaini Yusralaini
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

The purpose of the activity is to provide an understanding of financial reporting from cash to accrual basis to micro and small entrepreneurs in the Menpura sub-district, Siak Regency, in accordance with financial accounting standards for micro, small and medium entities which are effective in 2017 and come into effect in 2018. by socializing the Financial Accounting Standards for Small, Micro and Medium Entities, it is carried out by providing training to teachers of accounting subjects at Vocational High Schools in Rokan Hilir Regency. All participants were given an explanation of the financial accounting standards for Micro, Small and Medium Entities, which were effective as of January 1, 2018. Then there was a question and answer session with the participants. Finally, an evaluation was carried out by conducting a post test to see the teachers' understanding of the accounting standards for small and middle micro entities.

PENGARUH BUDAYA ORGANISASI, LOCUS OF CONTROL, STRES KERJA TERHADAP KINERJA APARAT PEMERINTAH DAERAH DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Pemerintah Kabupaten Bengkalis) Endang Sri Wahyuni; Taufeni Taufik; Vince Ratnawati
Jurnal Manajemen Vol. 20 No. 2 (2016): June 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v20i2.43

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, locus of control, dan stres kerja terhadap kinerja aparat pemerintah daerah dan untuk mengetahui peran kepuasan kerja dalam memediasi pengaruh budaya organisasi, locus of control, stres kerja terhadap kinerja aparat pemerintah daerah. Penelitian ini dilakukan di Pemerintah Kabupaten Bengkalis dengan menggunakan quesioner untuk 183 responden, teknik analisis yang dipergunakan adalah teknik analisis jalur (parth analysis) dengan menggunakan program SPSS versi 17.0. Hasil penelitian menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap kinerja aparat pemerintah daerah, locus of control berpengaruh terhadap kinerja aparat pemerintah daerah dan stres kerja berpengaruh terhadap kinerja pemerintah daerah. Variabel kepuasan kerja memediasi pengaruh budaya organisasi terhadap kinerja aparat pemerintah daerah, kepuasan kerja memediasi pengaruh locus of control terhadap kinerja aparat pemerintah daerah, dan kepuasan kerja memediasi pengaruh stres kerja terhadap kinerja aparat pemerintah daerah.This purpose of this study is to examine the effect of organizational culture, locus of control, and job stress on the performance apparatus of district governments, this study also examine the mediating role of job satisfaction effect on organizational culture, locus of control, work stress on the performance of district governments. The population in this study are all of SKPD Bengkalis District Government and purposive sampling is used as sampling method. This study uses questioner for 183 respondents. The analysis technique used is the technique of path analysis using SPSS version 17.0. The results showed prove that organizational culture affect on the performance apparatus of district governments, locus of control affect on the performance apparatus of district governments, and job stress effect on the performance apparatus of district governments. Job satisfaction variable as mediating the effect of organizational culture on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of locus of control on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of job stress on the performance apparatus of district governments.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN, PENERAPAN PENGENDALIAN INTERNAL DAN PENERAPAN GOOD GOVERNANCE TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Seluruh OPD di Kabupaten Siak) Dea Priscilla; Taufeni Taufik; Al Azhar A
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1317

ABSTRACTThis research aims to examine and to analyse the effect of implementation of financial accounting system,financial report accessibility, implementation of internal control and good governance implementation toregional financial management accountability. This research was conducted at all OPD of Siak Regency. Thisresearch is a quantitative research. The population of this research is 28 OPD of Siak Regency and the numberof samples is 84 respondents. The sampling method that used in this research is purposive sampling. Thehyphotesis were examined with multiple regression analysis and the statistical program used was SPSS 22. Theresults showed that the implementation of financial accounting system, financial report accessibility,implementation of internal control and good governance implementation had significant effect on regionalfinancial management accountability.Keywords: Implementation of Financial Accounting System; Financial Report Accessibility; Implementation ofInternal Control; Good Governance Implementation; Regional Financial ManagementAccountability. ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari penerapan sistem akuntansi keuangan,aksesibilitas laporan keuangan, penerapan pengendalian internal dan penerapan good governance terhadapakuntabilitas pengelolaan keuangan daerah. Penelitian ini dilakukan pada seluruh OPD di Kabupaten Siak.Penelitian ini termasuk penelitian kuantitatif. Jumlah populasi dalam penelitian ini adalah 28 OrganisasiPemerintah Daerah (OPD) di Kabupaten Siak. Jumlah sampel dalam penelitian ini adalah sebanyak 84responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hipotesis diuji denganmetode analisis regresi berganda dan program statistik yang digunakan adalah SPSS 22. Hasil penelitian inimenunjukkan bahwa penerapan sistem akuntansi keuangan, aksesibilitas laporan keuangan, penerapanpengendalian internal dan penerapan good governance berpengaruh terhadap akuntabilitas pengelolaan keuangandaerah.Kata Kunci: Penerapan Sistem Akuntansi Keuangan; Aksesibilitas Laporan Keuangan; Penerapan PengendalianInternal; Penerapan Good Governance; Akuntabilitas Pengelolaan Keuangan Daerah

Pengaruh Perencanaa Anggaran, Pelaksanaan Anggaran , Pencatatan Administrasi dan Kompetensi Sumber Daya Manusia Terhadap Tingkat Penyerapan Anggaran (Studi Empiris pada OPD Kota Dumai) Sasmita Atika Sari Harahap; Taufeni Taufik; Nur Azlina
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi tingkat penyerapan anggaran.Faktor-faktor yang diuji dalam penelitian ini adalah perencanaan anggaran, pelaksanaan anggaran, pencatatan administrasi dan kompetensi sumber daya manusia. Populasi penelitian ini adalah pegawai diseluruh dinas dan badan organisasi perangkat daerah Kota Dumai yang berjumlah 34 OPD. Total sampel penelitian ini adalah 99 responden dengan tenknik pengambilan sampel yaitu purposive sampling yang menempati posisi kepala dinas, kepala bagian keuangan dan bendahara pengeluaran. Analisis data dilakukan dengan menggunakan regresi linear berganda yang diolah dengan bantuan program SPSS versi 23.Hasil menunjukkan bahwa perencanaan anggaran, pelaksanaan anggaran dan kompetensi sumber daya manusia berpengaruh negatif terhadap tingkat penyerapan anggaran.Sementara itu, pencatatan administrasi tidak berpengaruh terhadap tingkat penyerapan anggaran. Pengaruh variabel independen untuk menggambarkan variabel dependen adalah 43,4% sedangkan sisanya 56,6% dipengaruhi oleh variabel lain.

Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L ' Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa ' Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Luthfi iznillah, Muhammad Luthfi, Muhammad Lutviana, Ika M. Rasuli Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Ningsih, Wulan Sekar Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Purba, Eva Tesanika Br Putra, Atiton Martwo Putri Mai Sarah Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika ' Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz

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