Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

26.812

P-Index

This Author published in this journals

Ratih Kusumastuti

Universitas Jambi

Author-ID : 435969

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management 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 Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

Published : 234 Documents Claim Missing Document

Claim Missing Document

Articles

20 21 22 23 24

Analisis Kasus Pelanggaran Etika dalam Pelaporan Keuangan : Studi Kasus Pada PT. Indofarma Tbk Rahma Riskiyah Cahyani; Ratih Kusumastuti; Habib Riziq Alkeimi; Christine Yosephine Ginting; Habiba Diva Amelia; Mutiara Rahmi; Cipto Wijaya
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/23j5wv68

Laporan keuangan seharusnya menjadi instrumen komunikasi yang transparan dan menggambarkan kondisi nyata ekonomi perusahaan secara jujur. Namun, skandal manipulasi laporan keuangan masih sering terjadi akibat pelanggaran etika profesi akuntansi, salah satunya kasus window dressing (manipulasi sementara) terstruktur yang dilakukan Badan Usaha Milik Negara (BUMN) farmasi, PT Indofarma Tbk, pada periode tahun buku 2020–2023. Penelitian ini bertujuan untuk menganalisis bentuk pelanggaran prinsip etika utama akuntansi serta mengidentifikasi faktor-faktor yang menyebabkan terjadinya kecurangan pelaporan keuangan pada PT Indofarma Tbk. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui studi kepustakaan (library research) dengan menelaah data sekunder berupa jurnal ilmiah, artikel akademik, literatur etika profesi, serta Laporan Hasil Pemeriksaan (LHP) investigatif dari Badan Pemeriksa Keuangan (BPK) tahun 2024. Hasil analisis membuktikan bahwa manajemen perusahaan telah melanggar prinsip integritas, transparansi, kerahasiaan, dan objektivitas secara fatal. Dari sisi internal, skandal disebabkan oleh tekanan manajemen untuk memalsukan kinerja pandemi dan konflik kepentingan finansial oknum direksi. Selain itu, target finansial yang agresif serta rapuhnya pengawasan Komite Audit membuat tindakan korporasi ini lolos dari deteksi. Penelitian ini menyimpulkan pentingnya penguatan good corporate governance, restrukturisasi whistleblowing system, dan internalisasi skeptisisme profesional bagi calon akuntan.

Pengaruh Capital Structure dan Sales Growth terhadap Firm Value : pada Perusahaan Sektor Industrial yang Terdaftar di BEI Periode 2015-2024 Sri Handayani; Mukhzarudfa, Mukhzarudfa; Ratih Kusumastuti
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3894

This study aims to analyze the effect of capital structure and sales growth on firm value in industrial sector companies listed on the Indonesia Stock Exchange during the 2015–2024 period. This research uses a quantitative approach with secondary data obtained from company financial statements through the official website of the Indonesia Stock Exchange. The research sample consisted of 14 companies with a total of 140 observations selected using the purposive sampling method. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS version 31. The results showed that simultaneously capital structure and sales growth had a significant effect on firm value. Partially, capital structure had a positive and significant effect on firm value, indicating that a well-managed capital structure can increase company value. Meanwhile, sales growth did not have a significant effect on firm value. These findings indicate that investors tend to consider capital structure more than sales growth in assessing the value of companies in the industrial sector.

Literasi Keuangan, Lingkungan Sosial, Kepercayaan, Pendapatan terhadap Niat Penggunaan ShopeePayLater melalui Motivasi Hedonis sebagai Mediasi pada Mahasiswa S1 Universitas Jambi Yosfian Capriranda Aji; Ratih Kusumastuti; Riski Hernando
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3937

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.

EFFECTIVENESS OF UNDERWATER DIP LAMPS (LACUDA) AND CONVENTIONAL LED LAMPS IN CENTRAL BANGKA WATERS: EFEKTIVITAS LAMPU CELUP BAWAH AIR (LACUDA) DAN LAMPU LED KONVENSIONAL DI PERAIRAN BANGKA TENGAH Mohammad Imron; Triono Aries Kurnia; Ratih Kusumastuti; Puti Nursitaning Kusuma Wardani; Yomivin Varel Hendayana
Jurnal Teknologi Perikanan dan Kelautan Vol. 16 No. 4 (2025): NOVEMBER 2025
Publisher : Fakultas Perikanan dan Ilmu Kelautan, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24319/jtpk.16.406-415

Perkembangan teknologi alat bantu penangkapan ikan pada bagan telah berlangsung cukup pesat, khususnya penggunaan lampu celup bawah air (LACUDA) dan lampu LED konvensional. Variasi jenis, warna, dan metode pengoperasian lampu berpengaruh terhadap jumlah, komposisi, serta produktivitas hasil tangkapan. Penelitian ini bertujuan membandingkan kinerja penangkapan bagan tancap yang menggunakan lampu celup bawah air (LACUDA) berdaya 750 watt berwarna hijau dengan lampu LED konvensional berdaya 600 watt berwarna putih. Penelitian lapangan dilaksanakan pada Oktober–November 2024 melalui enam trip penangkapan dengan total 18 kali pengangkatan. Data yang dikumpulkan meliputi produktivitas dan komposisi hasil tangkapan yang dianalisis secara deskriptif serta menggunakan uji Mann–Whitney U. Hasil penelitian menunjukkan bahwa produktivitas hasil tangkapan dengan lampu LACUDA sebesar 10,07, lebih tinggi dibandingkan lampu LED konvensional sebesar 8,34. Total hasil tangkapan menggunakan LACUDA mencapai 181,3 kg, sedangkan LED konvensional 150,1 kg. Komposisi hasil tangkapan LACUDA juga lebih beragam, terdiri atas lima spesies, yaitu ikan tamban (Amblygaster leiogaster), cumi bangka (Uroteuthis chinensis), lempis (Scomberoides lysan), ciu (Selaroides leptolepis), dan teri (Stolephorus indicus), sedangkan LED konvensional hanya terdiri atas empat spesies, tanpa teri. Temuan ini menunjukkan bahwa lampu celup bawah air (LACUDA) meningkatkan produktivitas tangkapan dan keragaman spesies dibandingkan dengan lampu LED konvensional dalam operasi bagan tancap.

The Effect of Leverage and Company Size on Company Value with Profitability as an Intervening Variable in Technology Sector Companies Listed on the IDX in 2021-2023 Indah Maharani Putri; Rita Friyani; Ratih Kusumastuti
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.393

With profitability acting as an intervening variable, the purpose of this study is to ascertain how leverage and company size affect company value. This research employs a quantitative methodology. Purposive sampling was used to select 26 of the 47 technology businesses listed on the Indonesia Stock Exchange in 2021–2023, yielding 78 observations in total. Secondary data was gathered from company annual reports via the Indonesia Stock Exchange's official website and the websites of the pertinent businesses. Multiple linear analysis, traditional assumption testing, and hypothesis testing with SPSS V30 software are the data analytic techniques employed in this study. Documentation and literature research are the approaches used to gather data. The study's findings indicate that while company size has no bearing on profitability, leverage does. While debt and company size have little bearing on a company's value, profitability has an impact. Neither the impact of leverage on company value nor the impact of firm size on company value can be mediated by profitability.

Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Rinda Lestari; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.

Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia Misni Erawati; Ratih Kusumastuti; Rahayu; Lutfi; Derist Touriano; Afriantoni
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5604

This study examines the relationship between business ethics, internal controls, cybersecurity, and foreign exchange transactions in Indonesia. Cybersecurity is positioned as a mediating mechanism that links governance-related factors to the success of foreign exchange transactions in the banking sector. Using a quantitative survey approach, data were collected from directors and managers of foreign exchange companies affiliated with the Indonesian Foreign Exchange Dealers Association (APVA) that were accessible during the data collection period. A total of 176 questionnaires were distributed, and 121 usable responses were analyzed using path analysis in the SPSS. The results show that business ethics positively and significantly affect cybersecurity, indicating that ethical values, such as integrity, transparency, accountability, and compliance, support stronger cybersecurity practices. Internal control also has a positive and significant effect on cybersecurity, suggesting that control mechanisms contribute to the protection of digital financial transactions. Furthermore, cybersecurity has a positive and significant effect on foreign exchange transactions. However, business ethics and internal controls do not have significant direct effects on foreign exchange transactions, indicating that their contributions operate indirectly through the aspect of cybersecurity. These findings highlight cybersecurity as a strategic governance capability that connects ethical conduct and internal control with transaction reliability, data integrity, and stakeholder trust.

Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis Iskandar Sam; Haryadi; Sri Rahayu; Wirmie Eka Putra; Ratih Kusumastuti
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5696

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.

Faktor-Faktor yang Memengaruhi Behavioral Intention Serta Dampaknya Terhadap Financial Management Behavior Halalika Masyruro; Wirmie Eka Putra; Ratih Kusumastuti
Jurnal Ilmu Multidisiplin Vol. 5 No. 2 (2026): Jurnal Ilmu Multidisplin (Juni - Juli 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v5i2.2130

Studi ini menginvestigasi financial management behavior mahasiswa S1 Akuntansi Universitas Jambi melalui variabel literasi keuangan, sikap keuangan, dan niat perilaku. Metode kuantitatif eksplanatori digunakan dengan purposive sampling terhadap 185 responden dan pengolahan data melalui PLS-SEM menggunakan SmartPLS 4. Pengujian mengungkapkan bahwa literasi keuangan berpengaruh signifikan terhadap sikap keuangan (β = 0,757; p = 0,000), niat perilaku (β = 0,441; p = 0,000), dan financial management behavior (β = 0,465; p = 0,000). Sikap keuangan juga berpengaruh signifikan terhadap niat perilaku (β = 0,444; p = 0,000) dan financial management behavior (β = 0,278; p = 0,000), sedangkan niat perilaku tidak terbukti sebagai prediktor bermakna (p = 0,084). Mediasi sikap keuangan terkonfirmasi signifikan (β = 0,210; p = 0,000), sementara niat perilaku gagal memediasi jalur mana pun.

SUSTAINABILITY REPORTING QUALITY IN THE HEALTHCARE SECTOR OF IDX-LISTED COMPANIES Sri Widiyati; Wiwik Tiswiyanti; Ratih Kusumastuti; Mukhzarudfa Mukhzarudfa
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3628

This study aims to examine the quality of sustainability reporting through an analysis of Environmental, Social, and Governance (ESG) risk scores and their relationship to financial performance in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2024. This study uses a descriptive quantitative method with a benchmarking approach. This study selected a sample of 7 companies through a purposive sampling technique, resulting in a total of 35 observations during the observation period. The results show significant variations in ESG risk management across companies. Private companies such as PT Mitra Keluarga Karyasehat Tbk. (MIKA) and PT Kalbe Farma Tbk. (KLBF) have successfully demonstrated a consistent trend of increasing risk, achieving a low-risk category. In contrast, state-owned enterprises such as PT Indofarma Tbk. (INAF) remain trapped in the severe-risk category, accompanied by significant financial performance challenges. The study concludes that transparency and success in ESG risk mitigation are positively associated with financial stability and market confidence, especially during critical times such as the pandemic. ESG disclosure has proven to be more than just an administrative obligation, but also a strategic instrument to ensure long-term business sustainability and competitiveness in the capital market.

Co-Authors A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad Hizazi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Afrizal Afrizal Agnes Soukotta Agung Soeharto, Muhammad Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Almira Yumna Putri Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Anjelika Denya Putri Annisa Rahmadhani Apriani, Tari Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arya Satria Arzali Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Christine Yosephine Ginting Cindy Shelomita Cipto Wijaya Dada Suhaida Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Dica Lady Silvera Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dista Anggini Disya Yuke Farhana Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Elly Indra Swari Endang Fatmawati Enggar Diah Puspa Arum Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Eva Setia Rini Damanik Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Feby Anisya Nabila Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Habib Riziq Alkeimi Habiba Diva Amelia Hafiz Assiddiqi Hakima Maris Hakima Maris Halalika Masyruro Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Haryadi Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Herwinda Astrina Hizazi , Achmad I KETUT KUSUMA WIJAYA Ida Masriani, Ida Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Imam Ripa’i Indah Maharani Putri Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kharimah Murni Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Lailia Rahmawati Latresia Aprilia Br. Sitepu Lestari, Rinda Liana, Jenny Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maisyarah, Nyimas Dian Maria Cristina Raja Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erawati Misni Erwati Mohammad Imron Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhardi Achmad Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Mutiara Rahmi Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Ningtyas, Arie Dea Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Hasanah Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul huda Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Primadi Prasetyo Puan Maharanti Puspita, Deta Puti Nursitaning Kusuma Wardani Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI R. Irma Rachmawati, R. Irma Rachman, Al Dzahabi Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahma Riskiyah Cahyani Rahmadina Rahmadina Rahmadina Rahmadina Rahmat Da’i Raja Sharah Fatricia Rani Amalia Rani Nur Az-zahra Osman Rara Rara Ratu Munawarah Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rinda Lestari Rini Oktaviani Putri Riski Hernando Riszki, Riszki Rita Friyani Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Sahrani Amalia Saipul Al Sukri Salman Jumaili Salsa Vonni Indrayani Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Selia Meilantika Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siswahyudianto Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sry Rosita Steven Wilsen Suci Mulyani Sudadi Suhardi Suhardi Suhardi Suhardi Sukini Sukini SUMARIYATI, RINA RUSDIANA Sumarni Sumarni Sumarni Sumarni Sumarni5 Sumarsid Sumarsid Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus TEGAR ZAKI HANAFI Tegar Zaki Hanafi Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Triono Aries Kurnia Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Safittri Wahyu Wiguna Warda Mumtaza Warda Mumtaza Wardani, Puti Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Suprihartini Yeremia Lie Yono Yomivin Varel Hendayana Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana

Title

Found 234 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 234 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 234 Documents
Search