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Penegakan Hukum terhadap Pelanggaran Wajib Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Kendari Nurhani; Fatmawati.L, St.; Yusuf, M
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.346

Abstract

Tujuan Penelitian adalah Untuk menganalisis Bagaimana efektifitas penegakan hukum terhadap pelanggaran wajib pajak bumi dan Bangunan Badan Pada Badan Pendapatan Daerah Kota Kendari. Penelitian ini bersifat Deskriptif Analisis, dengan maksud untuk menggambarkan keadaan yang ada dengan mempergunakan metode penelitian ilmiah serta memecahkan masalah berdasarkan data dan fakta yang terkumpul sebagaimana adanya pada saat penelitian ini dilakukan. Dari hasil Penelitian ditemukan bahwa Pelaksanaan penegakan hukum terhadap pelanggaran pajak bumi dan bangunan di Kota Kendari ,belum efektif, Efektivitas penegakan hukum terkait Pajak Bumi dan Bangunan (PBB) di Kota Kendari dapat dipengaruhi oleh berbagai faktor. Salah satu masalah utama adalah ketidaktransparanan dalam prosedur pembayaran PBB. Wajib pajak sering kali menghadapi kesulitan dalam memahami prosedur yang kompleks, menciptakan tingkat kebingungan dan ketidakpuasan di kalangan masyarakat. Selain itu, terdapat risiko kesalahan administrasi, seperti kelalaian dalam pencatatan atau perhitungan PBB, yang dapat menghasilkan penagihan yang tidak akurat dan mengurangi pendapatan yang seharusnya diterima oleh pemerintah daerah. Penyalahgunaan kewenangan juga merupakan ancaman serius, di mana petugas pajak atau penilai properti dapat terlibat dalam praktik yang tidak etis atau korupsi. Kurangnya penindakan hukum terhadap pelanggaran terkait PBB dapat mengurangi efektivitas penegakan hukum, sementara pelayanan publik yang buruk, seperti kurangnya petugas atau sistem pembayaran yang tidak efisien, dapat merugikan masyarakat. Edukasi masyarakat mengenai kewajiban pajak dan manfaat pembayaran PBB juga seringkali kurang, menyebabkan ketidakpatuhan. Oleh karena itu, perbaikan pada transparansi, penanganan administratif, penindakan yang tegas, dan pendekatan yang berorientasi pada pelayanan dan edukasi masyarakat perlu diimplementasikan untuk meningkatkan efektivitas penegakan hukum terhadap pelanggaran wajib PBB di Kota Kendari. penegakan hukum Pelanggaran PBB di Kota Kendari serta mengeksplorasi faktor yang mempengaruhi tingkat kepatuhan pajak. Sehingga dengan demkian perlunya Meningkatkan pengawasan terhadap transaksi pembayaran PBB dengan melibatkan audit internal yang ketat. Penggunaan teknologi untuk memantau dan melacak transaksi pembayaran secara lebih efisien dan efektif serta Penegakan Hukum yang Tegas dengan Memberlakukan sanksi yang lebih tegas terhadap praktik pembayaran PBB yang tidak sesuai prosedur resmi. Hal ini untuk menekankan pentingnya kepatuhan terhadap sistem perpajakan yang sah.
Social Cohesivity of The Indonesian Muslim Community During the Ramadan Shalihin, Nurus; Yusuf, M; Hulwati, Hulwati
Islam Realitas: Journal of Islamic and Social Studies Vol. 9 No. 1 (2023): June 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/islam_realitas.v9i1.6169

Abstract

This study aims to analyze the social cohesiveness of Indonesian Muslim communities during Ramadan. Moral sense, sense of belonging, social har mony, sense of security, and tolerance in this study are used as indicators to understand social cohesiveness.  Data were collected through questionnaires with 600 respondents randomly selected in three districts/cities in West Sumatra and Yogyakarta provinces. The study found that two indicators of social cohesion were in the high category, namely a sense of morality (3.39 or 84.75%) and social harmony (3.30 or 82.50%), while three other indicators of social cohesion were in the medium category, namely a sense of belonging (2.34 or 58.50%), a sense of security (2.54 or 63.50%), and tolerance (2.70 or 67.50%). Thus, the social cohesion of the Muslim community during Ramadan is in the moderate category, with an average of 2.85 or equivalent to 71.17 percent. This study concludes that Ramadan has not contributed significantly to building social cohesiveness. The ambiguity of faith, which is ambiguous in understanding reality; sacred and profane, can be identified as one of the reasons why Ramadan has not been able to build social cohesiveness.
Determinan Pemberian Asi Ekslusif Ibu Menyusui di Puskesmas 7 Ulu Kota Palembang Yusuf, M; Sriwiyanti, Sriwiyanti; Muzakar, Muzakar; Eliza, Eliza
JGK: Jurnal Gizi dan Kesehatan Vol 2 No 1 (2022): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v2i1.1165

Abstract

Latar Belakang: Di kota Palembang cakupan pemberian ASI ekslusif untuk tahun 2017 sebesar 72,76%. Cakupan di Kecamatan Seberang Ulu sebesar 66,15%. Kecamatan ini ada 3 (tiga) Puskesmas, cakupan yang terendah adalah Puskesmas 7 Ulu Palembang sebesar 43,9 %. Cakupan ini masih jauh di bawah target pencapaian pemberian ASI ekslusif Indonesia yaitu 80%. Untuk meningkatkan cakupan ASI ekslusif, dilakukan dengan mencari faktor determinan perilaku ibu dalam pemberian ASI ekslusif ibu menyusui di Puskesmas 7 Ulu Palembang. Diharapkan dengan diketahui penyebab perilaku ibu dalam pemberian ASI ekslusif dapat meningkatkan cakupan pemberian ASI ekslusif di daerah tersebut. Tujuan: Untuk mengetahui Determinan pemberian ASI ekslusif ibu menyusui di Puskesmas 7 Ulu Palembang. Metode: Menggunakan Cross Sectional. Sampel berjumlah 35 responden yang memilki bayi (0-6) bulan. Pengumpulan data dengan wawancara serta dokumentasi, dianalisis menggunakan uji chisquare. Hasil: Ada hubungan antara Sikap dengan pemberian ASI ekslusif. Tidak ada hubungan antara Pengetahuan, pekerjaan, pendidikan, jumlah anak, inisiasi menyusui dini, dan pertolongan melahirkan dengan pemberian ASI ekslusif. Manfaat: Dapat digunakan petugas kesehatan puskesmas 7 Ulu untuk meningkatkan capaian program pemberian ASI ekslusif di Kota Palembang, meningkatnya kesadaran ibu memberikan ASI ekslusif pada bayi. Kata Kunci: ASI ekslusif , Ibu menyusui.
Employee Recruitment and Development Process: Implementation of Islamic Values Husainah, Nazifah; Maswanto; Yusuf, M; Hidayah, Nur; Putra, Muhammad Dipo Alam Panai
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.8016

Abstract

This study aims to determine the implementation and suitability of employee recruitment and development applied at Islamic banks in South Tangerang with Islamic values. This research included qualitative descriptive research. Data collection techniques used by means of interviews and documentation. The results showed that the recruitment process at Bank Islam in South Tangerang used a closed method by prioritizing moral values (attitudes) and honesty of these employees. In recruitment that uses closed methods is also less in accordance with Islamic values because it tends to lead to elements of nepotism. So that the employee recruitment process is still less selective. From the employee development process at the Bank, Bank Islam in South Tangerang really realized that valuable assets in the company are employees within the company environment. Training and development applied to Bank bak Islam in South Tangerang not only prioritizes the potential and quality of employees, but Bank Bank Islam in South Tangerang also provides training and development in the form of moral and spiritual.
ANGIOGENESIS ACTIVITY OF Chromolaena odorata L. LEAF EXTRACT GEL IN OPEN WOUNDS INCISION PHASE II OF RATS Limbong, Ahmad Affandi; Mirnasari, Mirnasari; Dasrul, Dasrul; Ismy, Jufriady; Hidayat, Imam; Yusuf, M
Jurnal Kedokteran Hewan Vol 18, No 2 (2024): June
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21157/j.ked.hewan.v18i2.36581

Abstract

This study aims to determine the effect of administering Chromolaena odorata L. leaf extract gel on increasing angiogenesis in the healing of open incisional wounds in rats (Rattus norvegicus). In this study, 27 healthy male rats, aged 3-4 months with a body weight of 150-200 g were used. The rats were anesthetized and incised in the back area with a size of 2x2 cm (WxL) and a depth reaching subcutaneous. The rats were divided into three groups (n= 9), the group only given gel (P0), the group of rats that were given 10% Chromolaena odorata leaf extract gel (P1), and the group of rats that were given 20% Chromolaena odorata leaf extract gel (P2). Collection of wound skin tissue samples for histopathological preparations was carried out on days 3, 7, and 14 after treatment, 3 individuals per group for each collection. The results showed that application of Chromolaena odorata leaf extract gel on P1 and P2 could increase angiogenesis significantly (P0.05) compared to P0 on days 3 and 7, but was not significantly different (P0.05) on day 14. The average angiogenesis in P1 and P2 on day 3 was similar, while on day 7 the average angiogenesis on P1 was significantly different compared to P2. It was concluded that administration of Chromolaena odorata leaf extract gel could increase angiogenesis in rats during phase II of the open incision wound healing process.
Pemberdayaan Peternak Kambing Peranakan Etawa (PE) Melalui Sistem Pertanian Terintegrasi Di Desa Genggelang, Kecamatan Gangga, Kabupaten Lombok Utara, Provinsi NTB Yusuf, M; Nursan, Muhammad; Mandalika, Eka Nurminda Dewi; Septiadi, Dudi
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 1 (2024): Januari - Maret
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i1.7276

Abstract

In general, the community service activities aim to: increase the knowledge and skills of the community by developing the Etawa cross goat breeding business through an integrated farming system, while in particular this activity aims : (1) Develop interest and motivate the community of Genggelang Village, Gangga. District, North Lombok Regency for entrepreneurship in the fields of agriculture and livestock, especially Etawa cross goat (PE) breeding; (2) Demonstrate to farmers/breeders the technological aspects of Etawa crossbred (PE) goat breeding business that are good and correct; (3) Etawa crossbred (PE) goat farmers can understand the socio-economic aspects (sustainable increase in income); and (4) Establish relationships between universities, especially Mataram University, and the community. This community service uses community development methods that emphasize adult learning, involving 8 members of the target group. Overall, the implementation went well and smoothly, as indicated by the active participation of the target group and the acceptance of the science and technology offered by the target group; In particular, this community service activity has been able to increase the knowledge and skills of the participants, especially those related to: (1) Increasing the knowledge and skills of Etawa cross-bred (PE) goat farmers regarding aspects of cultivation techniques integrated with food crops. in supporting the family economy; (2) Increase group members' awareness of the importance of togetherness in a group bond; (3) Increased knowledge and management skills of members of the Etawa cross goat breeders (PE) group in an effort to utilize the existing potential and create mutually beneficial cooperative relationships between the group, universities and local governments, especially the existing Etawa crossbred (PE) goats. breeders in Genggelang Village, Gangga District, North Lombok Regency;
Development of the Learning Management System at SMA Negeri 1 Situjuah Limo Nagari Yusuf, M; Hidayati, Abna; Amilia, Winanda; Anugrah, Septriyan
JUPE : Jurnal Pendidikan Mandala Vol 8, No 4 (2023): JUPE : Jurnal Pendidikan Mandala (Desember)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v8i4.6197

Abstract

This thesis assessment aims to be a medium for applying the knowledge possessed in a scientific work obtained during education at Padang State University, which provides education in computer science and other sciences. This thesis is directed at developing a learning management system that produces e-learning products at SMA Negeri 1 Situjuah Limo Nagari, which does not yet have an online media to assist the learning process at SMA Negeri 1 Situjuah Limo Nagari. This research uses the type of research and development R&D (Research and Development). The research model used is the Hannafin and Peek research model which consists of 3 phases, namely Need Assessment (needs analysis phase), Design (design phase), and Develop/Implement (development and implementation phase). The product validity test was carried out by 3 validators, namely one material expert validator and two media expert validators. The practicality test was carried out on 22 students of SMA Negeri 1 Situjuah Limo Nagari to determine the practicality of the product. The results of the product validity test from validators I and II received a score in the very valid category. Furthermore, the material validation test by the material validator carried out by the science subject teacher received a score in the very valid category. Furthermore, the product practicality test by students of SMA Negeri 1 Situjuah Limo Nagari received a score in the very practical category.
EKSEKUSI TERHADAP PIDANA TAMBAHAN BERUPA UANG PENGGANTI PADA TINDAK PIDANA KORUPSI OLEH KEJAKSAAN NEGERI PADANG (Studi Putusan Nomor: 19/Pid.Sus-TPK/2015/PN Pdg) Yusuf, M
UNES Law Review Vol. 1 No. 1 (2018)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/law.v1i1.8

Abstract

Broadly speaking, the execution is one of the jurisdiction of the prosecutor as regulated by the law to enforce the judge's decision, as well as the additional criminal under Article 10 point (b) of the Criminal Code and Article 18 Paragraph (1) of Law Number 31 Year 1999 regarding Eradication of Corruption. In fact it is undeniable that corruption is currently one of the extraordinary crimes that have an impact on the state's financial losses, which are of the essence in returning the state's losses, particularly with regard to the execution of additional crimes in the form of substitute payments on corruption. The problems in this thesis are: Firstly, how is the execution process of additional criminal in the form of replacement money on corruption crime by Padang State Attorney ?. Secondly, what are the obstacles encountered by the Padang District Attorney in the execution of additional crime in the form of substitute money on corruption and how is the effort to overcome these obstacles?. Specification of this research is an analytical descriptive research. Approach method used is normative juridical as main approach and supported by empirical juridical approach. The data used are secondary data and primary data. The data obtained were analyzed qualitatively and presented analytically descriptively. Based on the research and discussion it can be seen that: First, the process of execution of additional crime in the form of replacement money on corruption crime by State Prosecutor of Padang is done through execution of court decision which has obtained legal force still done by prosecutor, after the clerk sends a copy of decision letter to him, this requires that a new execution be exercised by the prosecutor, after the clerk has sent a copy of the verdict to him, so the defendant refuses to be executed on the basis of the quotation of the permanent verdict in addition to the court's verdict giving no legal basis on the property of the accused that has been confiscated. This is based on the task of the Prosecutor as the executor to execute in accordance with existing legislation. Second, the obstacles encountered by the Padang District Attorney in additional criminal execution in the form of substitute money in corruption are the absence of a standard rule governing the execution mechanism, including guidance if the defendant is unable to pay for all or part of the additional penalty imposed. The easy access to double identity card making it difficult to trace the convicted property, the duration of the judicial process until the verdict has the legal power to keep the execution and the number of convicts who prefer to go through the additional criminal sanction of the additional criminal. While the efforts made by the State Prosecutor Padang is to reform the legislation related to the authority of the Public Prosecutor Office through the Attorney General to seize the assets of someone suspected of having committed a criminal act of corruption that harm the state finances.
PENEGAKAN HUKUM TINDAK PIDANA ILLEGAL MINING TERHADAP KERUSAKAN LINGKUNGAN HIDUP DI KABUPATEN KONAWE UTARA Nurmalasari, Fitriananingsih; L, St. Fatmawati Fatmawati; Yusuf, M
Gorontalo Law Review Vol 7, No 1 (2024): Gorontalo Law Review
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golrev.v7i1.3265

Abstract

AbstrakPenelitian ini bertujuan 1) Untuk menganalisis penerapan penegakan hukum terhadap pelaku tindak pidana illegal mining di wilayah lingkungan hidup di Konawe Utara. 2) Untuk menganalisis faktor penyebab terjadinya tindak pidana illegal mining di wilayah lingkungan hidup di Konawe Utara. Penelitian ini menggunakan metode penelitian hukum normative. Penelitian normative dipahami sebagai penelitian untuk menguji suatu norma atau ketentuan yang berlaku.Dalam penelitian normative ini, penelitian yang mengkaji peraturan hukum yang bersifat formal seperti peraturan Perundang-Undangan yang berkaitan dengan pembahasan pada penulisan ini seperti Undang-Undang Dasar 1945, Undang-Undang Nomor 32 tahun 2009 tentang perlindungan dan pengelolaan lingkungan hidup. Hasil penelitian ini adalah 1) Faktor penyebab dari terjadinya tindak pidana illegal mining yaitu: a. Faktor sosial; b. Faktor ekonomi; c. Faktor pelaku pertambangan tanpa izin; d. Faktor kurangnya pengawasan dari pihak terkait. 2) Pada penerapan hukum terhadap pelaku tindak pidana ilegal minning  tentunya terdapat peraturan yang menjadi dasar penjatuhan sanksi yaitu undang-undang nomor 18 Tahun 2013 tentang Pencegahan dan Pemberantasan Perusakan Hutan yang melakukan kegiatan penambangan didalam kawasan hutan tanpa perizinan usaha dari pemerintah pusat sesuai dengan tindak kejahatan yang dilakukan oleh pelaku. Kata Kunci: Illegal Mining, Lingkungan Hidup, Penegakan Hukum  AbstractThis research aims 1) To analyze the application of law enforcement against perpetrators of illegal mining in the environmental area in North Konawe. 2) To analyze the factors causing the occurrence of illegal mining crimes in the environmental area in North Konawe. This research uses normative legal research methods. Normative research is understood as research to test a norm or provision that applies. In this normative research, research that examines formal legal regulations such as laws and regulations related to the discussion in this paper such as the 1945 Constitution, Law Number 32 of 2009 concerning environmental protection and management. The results of this research are 1) Factors causing the occurrence of illegal mining crimes are: a. Social factors; b. Economic factors; c. Factors of mining without a license; d. Lack of supervision from related parties. The factor of lack of supervision from related parties. 2) In the application of the law against perpetrators of illegal mining crimes, of course, there are regulations that are the basis for imposing sanctions, namely Law Number 18 of 2013 concerning Prevention and Eradication of Forest Destruction which conducts mining activities in forest areas without business licenses from the central government in accordance with the crimes committed by the perpetrators.Keywords: Illegal Mining, Environment, Law Enforcement
Pengaruh Profitabilitas dan Likuiditas terhadap Opini Audit Going Concern Zalikha, Zalikha; Ariska, Emalia; Mulyadi, Mulyadi; Yusuf, M
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.850

Abstract

This research aims to find out how Profitability and Liquidity influence Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The population in this study are manufacturing companies in the Consumer Goods Industry sector listed on the Indonesian Stock Exchange for the 2021–2023 period. Sampling was carried out using the Purposive Sampling method. The type of data used is secondary data. The results of this research show that the Profitability variable has a significant negative effect on the Going Concern Audit Opinion, while the Liquidity variable does not have a significant effect on the Going Concern Audit Opinion. However, the variables Profitability and Liquidity simultaneously have a significant effect on the Going Concern Audit Opinion.
Co-Authors A.A. Ketut Agung Cahyawan W Abna Hidayati Aeko Fria Utama FR Agustina, Selly Sylvia Akmal Akmal Al-Abror, M Azmi Alva Beriansyah Amilia, Winanda Ana Safitri Annisa Heryuni Anugrah, Septriyan Anwar Anwar Ariska, Emalia Arpina, Maria Aryanto . ASASANDI, IGN ARYAWAN Asep Supriyadi Ayatulloh, Daviq Azwar, Welhendri Baehaqi Bambang Iswanto Basit Misbachul Fitri, Abd Da'wat, Mujibu Dasrul Dasrul Dimas Subekti Efendi, Efendy Efendi, M Fathurozi Efendy, Efendy Elisa, Putri Eliza Eliza Elvira . Erma Kristiana Fadli Fadli Faisal, Amir Faizah Bafadhal Farah Ainun Jamil Fatika Suci, Cindi Fatmawati.L, St. Febrian, Febrian FR, Aeko Firia Utama Fria Utama FR, Aeko Gusmar, M. Adib Sulhani Guswulandari, Guswulandari Handayanti, Anna Apriana Hapsa Haque, Marissa Hariru, La Ode Hendra Wijaya Herlina Herlina Hesti Asriwandari Honggo, Eko Hulwati Hulwati I Dewa Putu Sutjana I Nyoman Adi Putra Ian Pasaribu Irene anggraini Irfan Yoga Prastyawan Irwan Mahakam Lesmono Aji Ismail, La Ode Ismy, Jufriady Jamalius, Rido KARIM, NAVARIN Karomah, Siti Ketut Tirtayasa Khoiriah, Ulfa Khumaedi - L, St. Fatmawati Fatmawati Lilis Suryani Limbong, Ahmad Affandi Linda, Nur Sukma M Yusuf M. Hamdan, M. Maiela Yuskha Makmun Wahid, Makmun Mandalika, Eka Nurminda Dewi Mardiana Mardiana Masani, Sab’ul Masduki Masduki Maswanto Maulana, M Irfan Maulana, Rio Yusri Mawarni, Zulnanda Megasari, Diana Meilina, Meilin Mirnasari, Mirnasari Muhammad Ridwan Muji Rahayu Mulyadi Mulyadi Mulyati Mulyati Mutiara Mita Kasia Muzakar, Muzakar Nadia Fathurrahmi Lawita Nandra Mailani Nashriana, Nashriana Nasri, Rizfaldi Nasution, Ade Rezkika Nazifah Husainah Ni Ketut Dewi Irwanti Ni Made Nike Zeamita Widiyanti Ni Made Wirastika Sari, Ni Made Wirastika Norawati, Suarni Nur Hidayah Nuraeni Nuraeni Nuraini Nuraini Nurhani Nurhasanah Nurhasanah Nurmalasari, Fitriananingsih Nursalam Nursalam Nursan, Muhammad Nurus Shalihin, Nurus Oktari, Dea Wana Pande Komang Suparyana Permata, Nurrohmi Gita Priyantini, Diah Putra, Dinda Syufradian Putra, Muhammad Dipo Alam Panai Putri, Sri Rahma Dewi, Ayu Rahmawati, Riri Rakhman, Amry Riady, Roy Riri Maria Fatriani Sa'adah, Maratun Safitri, Zubaidah Sandra, Angga Maulana Septiadi, Dudi Septiani, Tia Setiawan, Marius Sidiq, Fajarudin Sila, Nissa Aruming Siti Sofro Sidiq Sri Wahyuni Sriwiyanti, Sriwiyanti Stephan ., Stephan Supriadi Supriadi Supriastuti, Eko Supriyadi - Surya Dinata, Handika Sutrisno Wicaksono Sim Syahsudarmi, Siti Syarif Husni Taufik Hidayat Toibah, Toibah Tri Budiyanto Vivi Bachtiar Wa Ode Intan Kurniawati Wahyudi Saputra Wathoni, Nurtaji Widyanti, Ni Made Zea Mita Yantama, Akmal Andri Yulianto Yulianto Yuniarti, Hana Yusriadi Yusriadi Yusuf , Niken Yulian Yusuf, Virya Suprayogi Zahra, Fatimatu Zalikha Zalikha Zalikha*, Zalikha