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Haliah, Haliah

Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi

Author-ID : 4118113

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR Nisma Ariskha Masdar; Haliah; Nirwana; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.387

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.

Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; .
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.

Website-Based Digitalization of Fisheries MSMEs in Puntondo Village, Takalar Regency Hasan, Hasnawiya; Alief Fahdal, Muhammad; ., Haliah; Oemar, Imran; ., Idayanti; Haryanto, Surya; Afrial Ivan Pratama, Muhammad
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 8 No 2 (2025): Collaboration for Accelerated Community Achievement
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v8i2.596

The fishing community in Puntondo Village, Takalar, relies heavily on income generated from the INS MSMEs. However, their business activities remain relatively simple and have yet to leverage digital markets [1], which limits their distribution reach, operational efficiency, and marketing effectiveness. The aim of this community service program is to transform the fisheries sub-sector—specifically the INS Fisheries MSMEs in Takalar—from a conventional system into a website-based digital system. Digitalization is utilized to address issues such as lack of clarity, limited market coverage, operational inefficiency, competitiveness, and customer trust. As a result, the digitalization of the fisheries sector through website integration is expected to significantly enhance operational efficiency, revenue generation, and consumer confidence. Information technology and digitalization are crucial for the continued development of fisheries-based MSMEs, which in turn can improve the coastal economy [2]. This transformation has a profound impact on digital branding, marketing strategies, and information transparency. Accordingly, management training, technology mentoring, inventory system integration, and online marketing have been carried out. Several case studies have shown improvements in market reach, transaction speed, and the professional image of INS MSMEs. The website aids in product distribution and SEO optimization, thereby enhancing credibility. Additionally, the INS MSME is the central subject in outreach efforts involving local fishermen and communities. The observation method includes analysis of sales activities before and after the website launch, as well as monitoring of website usage and consumer engagement online. The analytical method comprises a qualitative analysis of the digitalization program’s impact on micro, small, and medium enterprises (MSMEs), including changes in market reach, operational efficiency, and customer perception, along with empirical comparisons through case study analysis. The primary output of this program is a dedicated MSME website for promotion and transactions, designed around a digital inventory management system, SEO-based marketing, and strengthened customer engagement through social media. This aligns with community development theories, particularly the empowerment of coastal communities through technological and interdisciplinary (technical and economic) approaches to MSME growth. In the results and discussion section, it is described that the main outcome is a functional, SEO-friendly website, which has significantly expanded its national market reach and improved transactional efficiency by reducing manual errors. The specific impacts of the program include enhanced operational efficiency, online ordering, real-time inventory tracking, increased product visibility on Google and e-commerce platforms, improved credibility through customer testimonials, and higher MSME revenue. More significantly, the program has opened opportunities for partnerships with investors and business collaborators, allowing MSMEs to compete digitally with larger platforms. In conclusion, collaboration through digitalization has proven to enhance MSME competitiveness and create partnership and investment opportunities. Nevertheless, challenges such as limited infrastructure and data security threats remain. Therefore, website-based digitalization of fisheries MSMEs is highly effective in advancing the local economy, expanding market reach, and ensuring the sustainability of operational efficiency.

IMPLEMENTATION OF FINANCIAL REPORTS BASED ON PSAK 45 Afifah; Haliah; Nirwana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 1 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i1.1565

Objective: This research aims to analyze the implementation or application of the annual financial reports of non-profit organizations based on Statement of Financial Accounting Standards 45. Methodology: This research uses qualitative descriptive with sampling related to annual financial report data ending 31 December 2022 at the office Dompet Dhuafa Foundation using data collection techniques through documentation and interviews with informants as supporting material. The data analysis used is descriptive by analyzing it to draw conclusions. Results: The results of this research indicate that the Dompet Dhuafa has complied with the PSAK 45 by paying attention to each component contained in the statement. Limitations: This research cannot update the period or year of annual financial report data as research data, and the research object only focuses on one object, as well as narrow variables. Contribution: This research are expected to broaden the knowledge horizons of readers, especially for future researchers who wish to research related to the research focus raised, in this case regarding the financial reports of non-profit organizations based on PSAK 45 as part of public sector accounting science. Practical Implications: This research are certainly expected for companies, especially those operating in the field of non-profit organizations, so that through this research company management can take careful suggestions or considerations regarding PSAK 45 in the process of presenting their financial reports. Novelty: Referring to the researcher's point of view, the novelty of this research is that it obtain result in accordance with existing theory.

MODEL INTERAKSI KUALITAS AUDIT: ANALISIS EKONOMETRIK PENGARUH TEKANAN KLIEN DAN DURASI PERIKATAN AUDIT (AUDIT TENURE) DENGAN UJI MODERASI INDEPENDENSI AUDITOR (STUDI EMPIRIS KAP MAKASSAR) Andi Rafiyadi Eka Saputra; Haliah; Darmawati
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract: Audit Quality Interaction Model. This study analyzes the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in Public Accounting Firms (KAP) in Makassar. Using quantitative methods with surveys of 31 auditors from 12 KAPs, data were analyzed using Moderated Regression Analysis (MRA). Results show client pressure has a significant positive effect on audit quality, audit tenure has a significant negative effect, auditor independence moderates the relationship between client pressure and audit quality, but does not moderate the relationship between audit tenure and audit quality.

Akuntabilitas Fiskal Pemerintah Daerah dalam Era Desentralisasi: Analisis Empiris Kinerja Serapan Anggaran Provinsi di Indonesia: Fiscal Accountability of Local Governments in the Era of Decentralization: An Empirical Analysis of Provincial Budget Absorption Performance in Indonesia Sri Haryani; Haliah; Darmawati
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9605

Penelitian ini bertujuan menganalisis pengaruh pagu belanja terhadap kinerja serapan anggaran pemerintah daerah provinsi di Indonesia dalam konteks desentralisasi fiskal. Menggunakan pendekatan kuantitatif dengan paradigma positivis, penelitian ini memanfaatkan data panel 38 provinsi selama periode 2015–2024. Kinerja serapan anggaran diukur sebagai rasio antara realisasi belanja dan pagu belanja, sedangkan pagu belanja digunakan sebagai variabel independen utama yang mencerminkan kapasitas perencanaan fiskal daerah.. Hasil penelitian menunjukkan bahwa pagu belanja berpengaruh positif dan signifikan terhadap kinerja serapan anggaran, meskipun besarnya pengaruh bersifat moderat. Temuan ini mengindikasikan bahwa peningkatan alokasi anggaran belum sepenuhnya diterjemahkan menjadi realisasi belanja yang optimal. Penelitian ini memberikan implikasi kebijakan mengenai pentingnya penguatan manajemen pelaksanaan anggaran dan kapasitas institusional pemerintah daerah guna meningkatkan efektivitas belanja publik dalam era desentralisasi fiskal.

The Bos Funds Uses Analysis In High Schools During The Pandemic Period In Palopo City Tsabita Nanda Yusuf, Yusfi; Haliah, Haliah; Nirwana, Nirwana
International Journal of Educational Research & Social Sciences Vol. 4 No. 3 (2023): June 2023
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i3.626

This study aims to determine the use of BOS funds in high school during the pandemic in Palopo City. The variable of this research is the use of BOS funds for senior high schools in Palopo City by trying to analyze the use of BOS Funds during the pandemic based on the 12 components of the use of BOS Funds in accordance with Permendikbud Number 6 of 2021 concerning Technical Guidelines for the Management of School Operational Assistance Funds. The population of this research is high school in Palopo City, while the sampling in this study uses purposive sampling technique. The sample in this study amounted to 4 (four) senior high schools in Palopo City. The data was collected by using observation, interview, and documentation techniques, the research method used descriptive qualitative. The results showed that: The use of high school BOS funds in Palopo City during the pandemic was in accordance with Permendikbud Number 6 of 2021, there was no use that was not in accordance with existing regulations. The usage that experienced the largest growth was for Honor Payments, while the usage that experienced the largest decline was for the Implementation of Learning and Extracurricular Activities.

The The influence of competence, independence, and professionalism of government internal auditors on audit quality at the representative offices of the financial and development supervisory agency (BPKP) Nadhifa, Nisrinatul; Haliah, Haliah; Nirwana, Nirwana
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.2102

Purpose: This study aims to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Research methodology: A quantitative approach was employed using questionnaires distributed to internal auditors. From a population of 143 auditors, 40 respondents were selected. Data were analyzed using descriptive statistics, classical assumption tests, multiple regression analysis, t-tests, and F-tests. Results: The findings show that competence and professionalism have positive and significant effects on audit quality, while independence has a positive but insignificant effect on audit quality. Competence, independence, and professionalism collectively have a significant impact on audit quality. Conclusions: Audit quality is strongly influenced by the competence and professionalism of internal auditors, while independence contributes positively but not significantly. Ensuring high competence and professionalism enhances the credibility and reliability of government audit. Limitations: The study was limited to one BPKP representative office with a relatively small sample size, which may restrict the generalizability of the findings to other BPKP offices. Contribution: This research provides empirical evidence for improving audit quality by strengthening the competence and professionalism of internal auditors, offering valuable insights for audit institutions and policymakers to enhance government accountability.

PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Putri P, Andi Sri Kumala; Haliah, Haliah; Darmawati, Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.311

This study aims to examine the partial and simultaneous influence of the use of digital cashier applications and simple accounting systems on the quality of decision-making in Micro and Small Enterprises (MSEs) in Sidenreng Rappang Regency. The MSE sector, despite contributing dominantly to the economy, still faces challenges in weak financial recording practices. Field phenomena show that the adoption of cashier applications is often partial and only trend following, not maximized as a simple accounting system. This study uses a quantitative approach with a survey method, involving 30 micro and small MSEs as a sample through purposive sampling techniques. The data was analyzed using Multiple Linear Regression Analysis with SPSS software. The results of the hypothesis test showed that (H1) the use of cashier applications (Sig. 0.003; Koef. 0.421) and (H2) the use of a simple accounting system (Sig. 0.012; Koef. 0.356) partially has a positive and significant effect on the quality of MSE decision-making. Furthermore, (H3) both variables simultaneously had a significant effect on the quality of decision-making (Sig. 0.000) The coefficient of determination of 0.568 shows that 56.8% variation in the quality of decision-making can be explained by this model. The results of the study concluded that the synergy between the digitization of transaction recording and the implementation of a simple accounting system is very important in improving MSE business decisions

The Application of Relevant Costs To The Decision Accept or Reject A Special Order Indo Sengengeng; Haliah Haliah; Andi Kusumawati
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i03.76

This study aims to analyze the application of the relevant costs in PT Semen Bosowa Maros in choosing alternatives to accept or reject special orders, to analyze the use of relevant cost analysis of semi-variable costs as well as the separation of relevant cost analysis as a tool of decision making to accept or reject a special order. The research data were obtained from interviews with the leaders and the production of PT Semen Bosowa Maros. The findings of this study indicate that the results of the analysis of the relevant costs, and the decision to accept or reject the special order show that the proposed alternative is capable of providing profits for the company. The first alternative with a price of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost smallest was IDR 4,756,879,389 rather than the relevant acceptable which get was IDR 13,687,300,000 so that from this special order get profit relevant biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0 8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost smallest was IDR 7,340,801,899 rather than relevant acceptable which get was IDR 20,738,160,000 so that from this special order get profit the biggest relevant IDR 13,397,358,101, therefore, the second alternative special order can be accepted, because it can contribute more to the company's margin

Co-Authors . ., Idayanti A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Afrial Ivan Pratama, Muhammad Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alief Fahdal, Muhammad Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Dahniyar Daud Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatimah Zahra Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Haryanto, Surya Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri P, Andi Sri Kumala Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad

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