Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

15.08

P-Index

This Author published in this journals

Yusnaini Yusnaini

Department Of Aquaculture, Faculty Of Fishery And Marine Science, Halu Oleo University, Kendari

Author-ID : 426233

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 135 Documents Claim Missing Document

Claim Missing Document

Articles

10 11 12 13 14

Professional Skepticism, Professional Ethics, and Ethical Sensitivity in the Detection of Auditor Fraud Sanditha, Fidia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

his study aims to explore the role and interaction between professional skepticism, professional ethics, and ethical sensitivity in enhancing auditors' ability to detect fraud. Grounded in Agency Theory and Self-Determination Theory, this research highlights the importance of mitigating information asymmetry and fostering intrinsic motivation within audit practices. Using the Systematic Literature Review (SLR) method, 25 articles indexed in Q1, Q2, and SINTA from the 2021–2025 period were synthesized, concluding that professional skepticism, professional ethics, and ethical sensitivity are three interrelated pillars that play crucial roles in fraud detection. The findings confirm that professional skepticism serves as the operational foundation, the effectiveness of which is influenced by individual factors such as personality and ethical orientation, as well as situational factors including training, communication, and audit committee support. Professional ethics, particularly those grounded in idealism, shape skeptical character and guide auditors in responding appropriately to red flags, while ethical sensitivity acts as an early warning system enabling auditors to recognize ethical issues in complex audit situations. These findings provide practical implications for regulators and audit firms to shift focus from mere procedural compliance toward strengthening auditors’ internal capacity, developing ethical character, and sharpening ethical sensitivity through continuous training programs and building an organizational culture that supports skeptical and ethical behavior to maintain public trust.

Carbon Accounting and Sustainability Reporting: A Systematic Literature Review on Sustainability Accounting Research Marliani, Marliani; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

The rising global climate emergency has placed the shift to net-zero emissions as a foremost strategic concern for companies globally. This research intends to investigate thoroughly the significance of carbon accounting in enhancing the quality of sustainability reporting and its effects on corporate value utilizing a Systematic Literature Review (SLR) method. The evaluation took place through credible literature from the last thirty years, concentrating on the evolution of reporting standards, challenges in sectoral implementation, and the reactions of capital markets to carbon disclosures. The review results indicate that the implementation of carbon accounting aligned with global frameworks, such as the GHG Protocol and IFRS S2, contributes significantly to increased transparency and corporate social legitimacy. However, the study also identifies structural barriers in the form of inconsistencies in emissions measurement methodologies and a disconnect between reporting practices and long-term sustainability goals, particularly in high-emissions sectors such as automotive and energy. Furthermore, the findings suggest that carbon disclosure acts as a value protector in mitigating climate risks, although profitability remains the primary determinant in directly assessing corporate value. The study concludes that digital transformation and the convergence of reporting standards are crucial catalysts in ensuring corporate accountability. The implications of this study emphasize the need for synergy between government regulations and managerial commitment in presenting sustainability reports that are honest, measurable, and based on scientific data for the stability of the green economy in the future.

Pemanfaatan Aplikasi Kahoot sebagai Media dalam Pembelajaran PAI di SDN 6 Syamtalira Bayu Nurbalqis, Cut Intan; Yusnaini, Yusnaini
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.2053

This study addresses the low level of student engagement and participation in Islamic Religious Education (PAI), which is often dominated by lecture-based instruction. The research aims to examine how the Kahoot application can be utilized as an interactive learning media to improve students’ engagement and learning experiences. A qualitative descriptive approach was employed, involving fourth-grade students at SD Negeri 6 Syamtalira Bayu as research participants. Data were collected through questionnaires and semi-structured interviews to capture students’ responses and learning behaviors during the implementation of Kahoot. The findings reveal that the use of Kahoot contributes positively to the learning process. Most students reported increased interest, active participation, and higher motivation during lessons. In addition, the application encouraged students to prepare before class, such as reading learning materials and seeking additional references. Kahoot also created a more interactive and enjoyable classroom atmosphere through game-based quizzes, which helped students better understand PAI concepts. Despite minor challenges related to device availability and internet access, Kahoot proved to be an effective and innovative alternative for enhancing both the learning process and student outcomes in PAI.

The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere Sanditha, Fidia; Zahra, Nabilah Amalia; Aurelia, Dini; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7129

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.

Integrated Reporting and SDGs Disclosure: An Analysis of Factors Influencing the Quality of Integrated Reports in the Banking Sector Nurilah, Ririn; Deprianti, Gita; Arifin, Jainal; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7138

This study aims to examine the determinants influencing the quality of Integrated Reporting (IR) and Sustainable Development Goals (SDGs) disclosure in the banking sector. The growing demand for transparency and sustainability accountability has encouraged banks to adopt integrated reporting practices that combine financial and non-financial information to communicate long-term value creation. To address this issue, this study employs a Systematic Literature Review (SLR) approach based on the PRISMA guidelines to ensure a transparent and systematic literature selection process. The data were obtained exclusively from the Scopus database covering publications from 2016 to 2025. Through a rigorous screening and eligibility process, 26 empirical articles were selected and analyzed using narrative thematic synthesis. The results show that the quality of IR and SDGs disclosure in the banking sector is mainly influenced by internal governance mechanisms, including board independence, board size, gender diversity, and audit quality. In addition, firm characteristics such as bank size and profitability are identified as important determinants, as larger banks tend to have greater resources and face stronger legitimacy pressures to disclose sustainability information. External factors, particularly regulatory mandates and institutional pressures, also contribute to improving reporting quality. However, the influence of leverage and financial performance shows inconsistent results across studies. Overall, the findings indicate that integrated reporting quality reflects the interaction between governance structures, organizational resources, and institutional pressures faced by banks.

PSAK 74 Implementation and Conflict of Interest in the Digital Insurance Era Damayanti, Mutiara; Rindhyanti, Laiza Shendy; Winarto, Thomas Alvando; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7154

The transformation of financial reporting architecture in the insurance industry through the implementation of PSAK 74 (IFRS 17) marks a fundamental shift from the historical cost model toward current value. However, in the digital era, this standard brings massive technological integration challenges and potential agency problems due to technical complexity and managerial subjectivity. This study aims to develop Systematic Literature Review (SLR) to identify the determinants of success and ethical barriers in the implementation of PSAK 74. Usinh the PRISMA Guildelines, 36 articles published between 2020 and 2025 were analyzed through a thematic approach. The mapping results show that 58.3% of the literature originates from reputable international journals, Indonesia becoming major reserch focus (41,6%). This indicates challenges related to IT infrastructure and human resource. Research findings reveal that financial reporting quality and transparency are the most dominant dependent variables affected by the adoption of this standard. Through the lens of agency theory, it was found that the principle-based nature of the standard provides broad discretionary space in determining actuarial assumptions such as discount rates and Contractual Service Margin (CSM), which could potentially be exploited for earnings management practices to maintain Risk-Based Capital (RBC) ratios. Meanwhile, legitimacy theory explains the tendency of insurance entities to engage in symbolic compliance to gain public recognition despite internal information asymmetry. This study concludes that the success of PSAK 74 in protecting the public interest highly depends on the transformation of IT systems into substantive internal control instruments to reduce opacity in insurance financial reporting.

Cognitive Bias And Decision-Making Quality In Contemporary Accouting Practice : A Systematic Review Of The Literature Ralfsamy, Achmad Daffa; Agustin, Devina; Aprilianz, Flowrent; Rizkiyah, Miftahul; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7225

This study systematically reviews the literature on cognitive bias and its influence on the quality of professional judgment in contemporary financial reporting practices. The review focuses on key areas of financial reporting judgment, including accounting estimates, accounting policy choices, and disclosure and materiality assessments. Using a Systematic Literature Review approach, this study analyzes 37 empirical articles published between 2020 and 2026 to synthesize evidence on behavioral influences in financial reporting contexts. The findings indicate that prior research predominantly concentrates on accounting estimates such as impairment, fair value measurement, provisions, and allowance estimation due to their inherent uncertainty and reliance on managerial discretion. Experimental research designs dominate the literature, reflecting a strong emphasis on individual level behavioral analysis, while survey and archival approaches remain comparatively limited. Across studies, anchoring bias, confirmation bias, overconfidence, and availability bias emerge as the most consistently identified cognitive distortions affecting financial reporting judgment, particularly under conditions of high estimation uncertainty, time pressure, and information complexity. This review highlights the growing relevance of behavioral perspectives in financial reporting research and underscores the importance of debiasing mechanisms and professional skepticism in enhancing judgment quality and reducing systematic decision making errors. The study contributes by providing an integrated synthesis of recent evidence and identifying directions for future research on behavioral influences in accounting practice

IFRS Convergence through PSAK 71: Constraining or Transforming Earnings Management? Chandritike, Stevi Natasia; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7554

The convergence of Financial Accounting Standards (SAK) with International Financial Reporting Standards (IFRS) in Indonesia, particularly through the implementation of PSAK 71, is intended to improve the quality, transparency, and reliability of financial reporting through the Expected Credit Loss (ECL) approach. This forward-looking model enhances the timeliness of credit loss recognition and provides more relevant and decision-useful information for stakeholders. However, as a principle-based standard, PSAK 71 introduces a high degree of managerial discretion in determining key estimation parameters, which may create significant opportunities for earnings management practices. This study aims to examine whether PSAK 71 effectively constrains earnings management or instead transforms its underlying mechanisms. The research employs a Systematic Literature Review (SLR) of 22 peer-reviewed articles published between 2022 and 2025. The findings reveal inconsistent empirical evidence across prior studies. While some studies indicate improved transparency and a reduction in accrual-based earnings management, the majority of findings suggest a shift toward more complex and less observable forms, including estimation-based adjustments and real earnings management. The subjectivity inherent in ECL components increases the difficulty of detecting manipulation. Furthermore, the effectiveness of PSAK 71 is strongly influenced by corporate governance, audit quality, and institutional conditions. This study concludes that PSAK 71 does not eliminate earnings management but instead reshapes its mechanisms within financial reporting practices.

Digital Supply Chain Management: An Analysis of Technology Integration and Optimization of Modern Inventory Systems Yulie, Annisa Rizkyta; Aprilianz, Flowrent; Pazizi, Magdalena; Putri, Salwa Nabilah; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7798

The rapid pace of digitalization is having a transformative impact on modern supply chain management, particularly in the implementation of Digital Supply Chain Management (DSCM). The integration of digital technologies such as integrated information systems, the Internet of Things (IoT), big data analytics, and cloud-based platforms—enables companies to enhance visibility, coordination, and efficiency in managing the flow of goods and information. This study aims to explain how the integration of technology in the digital supply chain can support the optimization of modern inventory systems and improve a company’s operational performance. This research was conducted using a systematic literature review approach, examining various relevant scientific publications related to the digital supply chain and inventory management. The findings indicate that the implementation of high-performance digital technologies significantly contributes to optimizing inventory planning accuracy, accelerating decision making processes, and minimizing the risks of overstocking or stockouts. Additionally, the use of digital technologies enables companies to monitor inventory in real-time and optimize their ability to respond to changes in market demand. Therefore, the implementation of Digital Supply Chain Management is a critical strategy for organizations to optimize modern inventory systems, drive operational efficiency, and strengthen the company’s competitive capabilities in the era of digital transformation.

Integration of Environmental, Social, and Governance (ESG) Factors into Target Costing in Lean Production Systems: A Systematic Literature Review Ralfsamy, Achmad Daffa; Ruwary, Cinda Nongfasya; Alfarizi, Ikhsan; Ramadhan, M. Faalih Athoullah; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7946

This systematic literature review critically challenges the reductionist paradigm of traditional Lean Production, arguing that its narrow focus on physical waste elimination often termed "Green Lean" is inadequate for addressing complex, modern Environmental, Social, and Governance (ESG) mandates. To prevent the operational risks of greenwashing and false sustainability, manufacturing systems must undergo a holistic transformation that inherently integrates social accountability and governance transparency. By synthesizing 20 high-quality articles published between 2020 and 2026 using the PRISMA methodology, this study formulates an integrative framework that explicitly positions Target Costing as a crucial financial mediator within the Lean ecosystem. The research argues that the implementation of "Green Target Costing" effectively translates qualitative ESG compliance metrics into rigorous, quantifiable cost parameters during the pre-production design phase. Consequently, this strict cost control mechanism forces entities to internalize social and environmental investments rather than treating them as mere externalities. Furthermore, the study strongly advocates for socio-technical integration, demonstrating that digital systems and Big Data act as essential facilitators to successfully align Lean's operational agility with ethical stakeholder expectations without compromising human well-being. Ultimately, this research definitively debunks the prevailing myth that sustainability initiatives inherently stifle economic efficiency. The findings assert that integrating ESG dimensions into target cost structures is not merely an ethical obligation, but an absolute strategic imperative to ensure long-term competitive resilience in the face of rigorous global market disruptions.

Co-Authors A., Nurdiana Abdul Gofur Abdul Hamid Abdul Khalik Abdul Majid Abdul Muis Balubi Abdul Rahman Rahman Abdullah, Khadijah Razali Abdullah, Salahuddin Acintya, Anggie Elma Adam, Ryan Ade Kartika Afriyadi Cahyadi, Afriyadi Agus Kurnia Agus Kurnia Agus Kurnia AGUS KURNIA Agus Kurnia Agus Kurnia Agustin, Devina Ahmad Prayudi Akhmad Mansyur Alamsyah - Alawi, Muhammad Ridwan Alfarizi, Ikhsan Ampera Miko Anang Dwi Santoso Andam S. Ardan Andri Asmari Andries Lionardo, Andries Angelin, Angelin Anita Anita Anna Yulianita Annaastasia, Nurhuda Anwar, Asni Aprilianz, Flowrent Ari Anggarani Winadi Prasetyoning Tyas Arif Irpan Tanjung Arifin, Jainal Asmari, Andri Asnani Asnani Asriyana, . Aurelia, Dini Ayub Ayub, Ayub Azhar Azhar Azlia, Nasikhatul Azwar Sidiq Baheri Baheri Baheri, Baheri Balubi, Abdul Muis Basri, Muhammad Irfan Belinda, Lisa Betri, Betri Bisri, Ahmad Vicky Nihalani Br. Gurusinga, Latersia Br. Karo, Dina Andriani Bustang Bustang Cayah, Nur Chandra Kirana Chandritike, Stevi Natasia Charviandi, Adrie Cornellius, Josephin Cut Yuniwati Damayanti, Mutiara Damayanti, Yusnika Darusatul, Maudi Deprianti, Gita Desyandri Desyandri Dewi Dewi Dhian Rosalina, Dhian Dina Andriani Br Karo Dini Qurrata Ayuni Dody Dharmawan Trijuno edi edi Edi Edi Effendie, Muh Yamin Eka Mulyana, Eka Elake, Gunawan Lestari Elizar Elizar, Elizar Elna, Nandara Priyanti Elviria, Samia Emiyarti Emiyarti Emiyarti Emiyarti, Emiyarti Ensa, Hasyafira Ermayanti Ishak, Ermayanti Erna Rusliana Evron Asrial Fadilah, Ghaida Nurul Fatimah Nurjannati Iskandar Fatiyani Fatmawati, Famawati Fauzi Fauzi Fauziah, Fara El Alfa Fithriany Fithriany, Fithriany Fitraniar, Iin Fitri Handayani Fitri Handayani Gatut Bintoro Ghina Reftantia Gita Permatasari, Gita Gunawan, Yakub Habibi, Munawir Handayani, Maidiana Astuti Handayani, Sri Hanifah, Siti Nur Hapsari Ekonugraheni, Dyah Hartina Iyen Hasan Eldin Adimu Hendiyani, Dina Hendy Hendy I Made Kawan Iba, Wa Iba, Wa Iin Fitraniar Ijal, Kasrun Ilham Antariksa Tasabaramo, Ilham Antariksa Imakulata, Mbing Indrayani Indrayani Indrayani Indriyani Nur Indriyani Nur Indriyani Nur Indriyani Nur Irdam Riani Irdam Riani, Irdam Irwan Junaidi Effendy Iskandar, Diki Iskandar, Fatimah Nurjannati Istiqoma, Istiqoma Jaka Syahputra Jasmiati Jasmiati, Jasmiati Juhardin, Juhardin Juliartha, Evie Farida Jumarlin, Jumarlin Kangkuso Analuddin, Kangkuso Karo, Dina Andriani Br. Kartijo, Kartijo Kartinazahri Kartinazahri, Kartinazahri Kasrun Ijal Keumalahayati Khairina, Nisa Khairunnisa Khairunnisa Khamsiah Khumaedillah, Hipdi Kibar, Hanafi Kurniadi, Arif Nugraha Kurniasih, Azhari Gusti La Ode Baytul Abidin La Ode M. Yasir Haya, La Ode M. La Ode Muhamad Munadi La Ode Muhammad Arsal La Sara La Usaha, La Usaha Landu, Anti Latersia Br Gurusinga Lestari, Gea Lia Lajuna Lidia Febrianti, Lidia Lika, Angela G. Lina Solissa Linianti, Linianti Lubis, Halimatussakdiyah M Ikhsan M. Orba Kurniawan Mahriani Malinda, Febrimarani Mangurana, Wa Ode Intiyani MARIA BINTANG Mariza Elvira Marliani Marliani Marpaung, Devi Annisa Masirudin, La Ode Maulidiyah Maulidiyah Mauliza, Iqlima Maya Safitri Maybi Nazilla, Erla Mery Yanti Miko , Ampera Mohamad Adam Mohamad Asrul Husein Muallifah, Siti Mufdlilah, Mufdlilah Muhaimin Hamzah Muhaimin Hamzah Muhaimin Hamzah Muhamad Azwar, Muhamad Muhammad Idris Muhammad Idris Muhammad Iqbal Djawad Muhammad Natsir Nessa Muhammad Ramli Muhammad Ramli Muhammad Ramli MUHAMMAD TAUFIK Muhammad Taufik Taufik Muhammad Taufik Taufik Muskita, Wellem Henrik MUSTARI Mutiara Damayanti Muzuni, Muzuni Nainggolan, Amanda Anggriani Nandara Priyanti Elna Nenden Handayani Ngadiyo, Ngadiyo Nikmah Nikmah Nina Siti Salmaniah Siregar Ningsih, Sabda Noviana, Rita Novita, Mira Nugraha K., R. Arif Nuhman Nuhman Nuhman Nur, Indriyani Nur, Indriyani Nurazizah, Siti Nurbalqis, Cut Intan Nurfatonah, Apriyani Nurfatuljannah Nurhasan Nurhasan, Nurhasan Nurhasanah Nurhasanah Nurilah, Ririn Nuriman, Nuriman Nurrochmi, Endang Nurul Rosana Oce Astuti Oce Astuti Oce Astuti Oce Astuti Oktalia Sabrida Pagan, Muasir Pamungkas, Juniasari Widya Pangerang, Utama K. Patadjai, Rahmad S. Patadjai, Rahmad Sofyan Pazizi, Magdalena Pebryatie, Elit Permadi, Irvan Prihatin, Nova Sumaini Priyono, Hendro Putra, Decka Pratama Putri, Afifa Putri, Cynthia Azhara Putri, Salwa Nabilah Putro, Adela Cahyo Rahayu, Yunie Ralfsamy, Achmad Daffa Ramadhan, M. Faalih Athoullah Ranandityas, Keysha Mutia Randi, Randi Razak, La Ode Abdul Retna Mahriani Ridwan, Acep Rindhyanti , Laiza Shendy Rindhyanti, Laiza Shendy Rismayanti Rismayanti Rizka Noristaman Rizkiyah, Miftahul Rosmiati Rosmiati Rudy Kurniawan Rustiana, Candra Ruwary, Cinda Nongfasya Sabilu, Kadir Saepul, Fajar Safuan Safuan Sahidin Sahidin Said Hasan Sajida Saleh, Faradila Salsabillah, Soraya Sanditha, Fidia Sandya, Deasy Sansibar, Sansibar Sari, Diah Ely Permata Sari, Kurnia Asni Sari, Wardhani Indah Sekri, Latifa Seriana, Irma Setiawan Setiawan Sihombing, Tania Damme Sihotang, Septi Putri Silvy Kartikasari Siti Manfus Sofyan Effendi Sri Lestari Suaida, Suaida Subagio, Hari Subagyo, Imam Suderajad, Pono Suhartini, Yesi Sukriawan, Sukriawan Sukrin, Simun Susi Yusrianti, Susi Susilawati, Enung Sutanto, Hermawan Syafe’i, Akhmad SYAHRADESI, YESSY Syahrir, La Syahrizal Syahrizal Syair - syair Syair - syair Syamsiar, Syamsiar SYM, NURHASANAH Tamsyah, Indra Taufik Taufik Tina, Destina Tokan, Moses K. Tri Ratnaningsih Ulya, Naila Aliqotul Ulya, Nura Ummi Kalsum Mutmainnah Vadila, Nur Rahma Varbi S, Vieronica Wa Jali Wardianti, Dini Warsani Purnama Sari Wellem H. Muskita Widyastuti, Ridharaka Winarto, Thomas Alvando Wiwik Handayani Yanti, Darma Yanti, Esri Yasidi, Farid Yayandi, Muhamad Yulasteriyani, Yulasteriyani Yulie, Annisa Rizkyta Yuliza Yuliza Yumni, Dhiya Yuniwati, Cutyuniwati Yusri Sapsuha Yustika Permatahati Intan Permatahati Zahra, Nabilah Amalia Zahri, Kartina Zainuddin Iba Zainuddin Saenong Zainuddin Saenong, Zainuddin Zatty, Nara Zein, Ratu Marsya Chaerunissa

Title

Found 135 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 135 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 135 Documents
Search