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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA UNIVERSITAS BOSOWA MAKASSAR Firman Menne; Adil Setiawan; Asmena Nasriati
Jurnal Mirai Management Vol 5, No 2 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i2.709

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Kecerdasan Emosional dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi Universitas Bosowa Makassar. Populasi dalam penelitian ini adalah 88 mahasiswa akuntansi angkatan 2017 yang masih aktif di Fakultas Ekonomi Universitas Bosowa Makassar. Dari jumlah tersebut, peneliti menyebarkan kuesioner online kepada 88 siswa. Dari total kuesioner yang disebar memiliki Return rate (68.81%). Sehingga jumlah kuesioner yang dapat digunakan untuk analisis penelitian adalah 60 responden. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS (Statistics product and Service Solutions). Hasil penelitian menunjukkan bahwa: 1) kecerdasan emosional berpengaruh positif dan signifikan terhadap derajat pemahaman. Yang ditunjukkan dengan nilai tvalue = 4,714> ttabel = 2,002 maka kecerdasan emosional berpengaruh positif dengan taraf signifikansi 0,002 ttabel = 2,002 maka perilaku belajar berpengaruh positif dengan taraf signifikan 0,007
INOVASI PEMBUATAN PASTA GIGI ARANG KULIT PISANG Sadam H.I Hasan; Sri Anggriany Djalil; Herman Herman; Humahera Yanti; Firman Menne
Jurnal Ilmiah Ecosystem Vol. 21 No. 1 (2021): ECOSYSTEM Vol. 21 No 1, Januari - April Tahun 2021
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v21i1.696

Abstract

Banana peel, whose use is unknown to the wider community, has economic value if it is processed into toothpaste which can be used as a source of income for students and the surrounding community. Through the Student Creativity Program, it is hoped that it can become an innovation in creating business opportunities among students by utilizing simple technology in making pasta products from banana peel charcoal. The process consists of several production stages, namely pre-production, production and post-production. The marketing process is carried out by developing an electronic transaction system using media (online) based on the PO (Pre Order) system.
THE INFLUENCE OF SPIRITUAL, INTELECTUAL, AND EMOTIONAL INTELLIGENCE ON AUDIT QUALITY Firman Menne; Muhammad Yusuf Saleh; Muhammad Agung Aziz
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11823

Abstract

This study aims to investigate the influence of spiritual, intellectual and emotional intelligence on audit quality, case studies at Public Accounting Firms in Makassar City. Spiritual intelligence is intelligence possessed by each individual that is related to the human soul and morality. Intelectual Intelligence is possessed by organisms to adapt effectively to complex environments and always change and are influenced by genetic factors. Emotional Intelligence is an ability to understand feelings of self with others, motivate themselves and manage emotions themselves and others. Data are collected through questionnaires with 49 respondent as a number of public accoutant form eight Public Accounting Firms in Makassar. Methods of data analisys using the SPSS to analyze the influence of the Spiritual Intelligence, Intellectual Intelligence and Emotional Intelligence on Audit Quality, case studies in Public Accounting Firms in Makassar City. The result of this study showed that spiritual, Intellectual, and emotional intelligence partially and simultaneously had a positive and significant effect on audit quality.
ANALISIS TREN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PT INDOFOOD SUKSES MAKMUR TBK TAHUN 2015-2021 Antong Antong; Firman Menne
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5787

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menganalisis tren kinerja keuangan dengan membandingkan kinerja sebelum dan pada masa pandemi covid-19 pada PT Sukses Makmur Tbk. Metode yang digunakan adalah analisis deskriptif kualitatif dengan membandingkan rasio-rasio keuangan sebelum masa pandemi dari tahun 2015 sampai 2019 dan saat masa pandemi dari tahun 2020 sampai 2021. Analisis tren dilakukan juga menggunakan Compound Annual Growth Rate (CAGR) untuk menilai rata-rata pertumbuhan setiap tahun. Hasil penelitian menunjukkan secara keseluruhan rasio earnings per share, price earning ratio, return on asset, return on equity, debt to equity ratio terdapat perbedaan kinerja keuangan sebelum dan pada masa pandemi covid-19. Meskipun dari analisis secara parsial terdapat rasio yang menunjukkan tidak adanya perbedaan tetapi jika dianalsis lebih dalam dengan saling menghubungkan antar rasio maka diperoleh hasil adanya perbedaan kinerja sebelum dan pada masa pandemi Covid-19. Implikasi penelitian menunjukkan bahwa masa pandemi akan sangat memepengaruhi kinerja keuangan yang berimplikasi terhadap harga saham perusahaan sebagai respon pasar karena harga adalah indikator dari pasar efisien.ABSTRACTThe purpose of this study was to analyze trends in financial performance by comparing performance before and during the Covid-19 pandemic at PT Sukses Makmur Tbk. The method used is descriptive qualitative analysis by comparing financial ratios before the pandemic from 2015 to 2019 and during the pandemic from 2020 to 2021. Trend analysis is also carried out using the Compound Annual Growth Rate (CAGR) to assess the average growth of each year. The results of the study show that overall, the earnings per share ratio, price earning ratio, return on assets, return on equity, debt to equity ratio there are differences in financial performance before and during the Covid-19 pandemic. Even though from the partial analysis there is a ratio that shows no difference, if it is analyzed more deeply by interconnecting the ratios, the results show that there is a difference in performance before and during the Covid-19 pandemic. The implication of the research shows that the pandemic period will greatly affect financial performance which has implications for the company's stock price as a market response because price is an indicator of an efficient market.
Halal Lifestyle in the Covid-19 Pandemic Firman Menne; Waspada Santing; Zulkifli Makkawaru; Tohir Mabruri
Islamic Research Vol 5 No 2 (2022): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v5i2.194

Abstract

The Covid-19 pandemic has had a negative impact on efforts to build a Halal lifestyle with the nation's economy slowing down, negative cash flow for a number of companies, increasing unemployment and poverty. This study aims to see and analyze the concept of a halal lifestyle in the life of the Muslim community in Indonesia, including during the Covid-19 pandemic. The research method used is a qualitative descriptive approach to explain some of the phenomena of the halal lifestyle in Indonesia which has been growing to date, complemented by a literature review based on several previous research results. The results show that, even though the Covid-19 pandemic is endemic, the halal lifestyle has first manifested itself in the halal ecosystem and has colored almost all aspects of the life of the Muslim community, this has happened with the presence of the Halal Product Guarantee Law and the Job Creation Law. These two laws and technical regulations derived from them, strengthen the guarantee of halal products and services, as well as halal and thayyibah businesses. Although it cannot be denied that there are obstacles in implementing a halal lifestyle in society
ANALISIS TINGKAT PEMAHAMAN DAN KEPERCAYAAN WAJIB ZAKAT TERHADAP MINAT MEMBAYAR ZAKAT MAL SEBELUM DAN DI MASA PANDEMI COVID-19 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Luwu Utara) Antong Antong; Firman Menne; Adil Setiawan; Nur Indah Astuti Pajar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i2.1140

Abstract

ABSTRAK Penelitian ini bertujuan penelitian untuk mengetahui pemahaman dan keyakinan tentang minat membayar zakat mal wajib zakat sebelum dan selama pandemi Covid-19 di Badan Amil Zakat (BAZNAS) di Kabupaten Luwu Utara. Adapun objek penelitian ini adalah para donatur zakat mal yang terdaftar di Badan Zakat Nasional (BAZNAS) di Kabupaten Luwu Utara. Penelitian ini menggunakan pendekatan alat analisis yang berbasis kualitatif. Indikator pemahaman, yaitu mampu menafsirkan dan menggabungkan beberapa bagian sehingga seseorang dapat dengan mudah memahami. Indikator kepercayaan adalah reliabilitas, kejujuran, kredibilitas. Hasil penelitian menggambarkan bahwa tingkat pemahaman dan keyakinan masyarakat Kabupaten Luwu terutama masih sangat rendah.Kata kunci: Pemahaman, Kepercayaan, Minat Membayar ABSTRACT This study aims to determine the understanding and beliefs about the interest in paying zakat mal obligatory zakat before and during the Covid-19 pandemic at the Badan Zakat Nasional (BAZNAS) in North Luwu Regency. The object of this research is the zakat mall donors who are registered with the Badan Zakat Nasional (BAZNAS) in North Luwu Regency. This study uses a qualitative-based approach to analysis tools. Understanding indicators, namely being able to interpret and combine several parts so that someone can easily understand. Indicators of trust are reliability, honesty, credibility. The results of the study illustrate that the level of understanding and belief of the people of Luwu Regency is still very low.Keywords: Understanding, Trust, Interest in Paying
Peran Pembiayaan Rahn Terhadap Pendapatan Pegadaian Syariah Firman Menne; Antong Antong; Nur Fadhila Amri; Anggi Febrianti
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v8i2.1208

Abstract

AbstractRahn financing is a form of financing that makes the owner's goods as debt collateral, which can be used as debt payers if the debt owner is unable to pay off his debt. This study aims to determine the effect of Income on Rahn financing distribution during the Covid-19 pandemic. The object of research is the revenue of the Tello Sharia Service Unit Pawnshop in 2019 – 2020. The analytical tool used is simple linear regression. The results showed that the Pawnshop's income had a positive effect on the distribution of Rahn's financing in a simple linear analysis calculation showing a P value of 0.00 < 0.05. From this value, it is explained that the Pawnshop's Income simultaneously has a positive and significant effect on the Distribution of Rahn's Financing.Keywords: Income, Rahn Finanching, Islamic Pawnshop, Covid-19Abstrak Pembiayaan Rahn merupakan bentuk pembiayaan yang menjadikan barang pemilik sebagai jaminan utang, yang bisa dijadikan sebagai pembayar utang bila pemilik utang tidak mampu melunasi utangnya. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan pegadaian terhadap penyaluran pembiayaan Rahn pada masa pandemi Covid-19. Objek penelitian adalah pendapatan Unit Pelayanan Syariah Tello Pegadaian Tahun 2019 – 2020. Alat analisis yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa pendapatan pegadaian berpengaruh positif terhadap penyaluran pembiayaan Rahn dalam perhitungan analisis linier sederhana menunjukkan nilai P sebesar 0,00 < 0,05. Dari nilai tersebut dijelaskan bahwa Pendapatan Pegadaian secara simultan berpengaruh positif dan signifikan terhadap Penyaluran Pembiayaan Rahn.Kata Kunci: Pendapatan, Pembiayaan Rahn, Pegadaian Syariah, Covid-19
Halal Lifestyle in the Covid-19 Pandemic Firman Menne; Waspada Santing; Zulkifli Makkawaru; Tohir Mabruri
Islamic Research Vol 5 No 2 (2022): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v5i2.194

Abstract

The Covid-19 pandemic has had a negative impact on efforts to build a Halal lifestyle with the nation's economy slowing down, negative cash flow for a number of companies, increasing unemployment and poverty. This study aims to see and analyze the concept of a halal lifestyle in the life of the Muslim community in Indonesia, including during the Covid-19 pandemic. The research method used is a qualitative descriptive approach to explain some of the phenomena of the halal lifestyle in Indonesia which has been growing to date, complemented by a literature review based on several previous research results. The results show that, even though the Covid-19 pandemic is endemic, the halal lifestyle has first manifested itself in the halal ecosystem and has colored almost all aspects of the life of the Muslim community, this has happened with the presence of the Halal Product Guarantee Law and the Job Creation Law. These two laws and technical regulations derived from them, strengthen the guarantee of halal products and services, as well as halal and thayyibah businesses. Although it cannot be denied that there are obstacles in implementing a halal lifestyle in society
PROFESIONALISME DAN KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH TERHADAP KINERJA GURU PEREMPUAN TINGKAT SEKOLAH DASAR (SD) DI KABUPATEN GOWA Eka Andini; Hasanuddin Remmang; Firman Menne
Indonesian Journal of Business and Management Vol. 5 No. 1 (2022): Indonesian Journal of Business and Management, Desember 2022
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v5i1.1870

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh profesionalisme terhadap kinerja guru perempuan tingkat sekolah dasar di kabupaten gowa, menganalisis pengaruh gaya kepemimpinan transformasional kepala sekolah terhadap kinerja guru perempuan tingkat sekolah dasar di kabupaten Gowa serta menganalisis pengaruh profesionalisme dan gaya kepemimpinan transformasional kepala sekolah terhadap kinerja guru perempuan tingkat sekolah dasar di kabupaten Gowa. Penelitian ini bersifat deskriptif kuantitatif dengan menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini berjumlah 196 responden. Untuk mengimplementasikan tujuan tersebut maka digunakan teknik pengumpulan data melalui observasi dan kuesioner, dengan teknik analisis data menggunakan uji instrumen penelitian, uji asumsi penelitian, analisis regresi berganda serta pengujian hipotesis. Hasil penelitian menemukan bahwa profesionalisme berpengaruh positif dan signifikan secara parsial terhadap kinerja guru, kepemimpinan transformasional kepala sekolah berpengaruh positif dan signifikan secara parsial terhadap kinerja guru, serta profesionalisme dan kepemimpinan transformasional kepala sekolah secara serempak atau bersama-sama berpengaruh positif dan signifikan yakni sebesar 40,3% terhadap kinerja guru perempuan tingkat sekolah dasar di kabupaten gowa. The purpose of this study was to analyze the effect of professionalism on the performance of female elementary school teachers in Gowa Regency, analyze the effect of the principal's transformational leadership style on the performance of female elementary school teachers in Gowa Regency and analyze the effect of professionalism and the principal's transformational leadership style on the performance of female teachers.  elementary school level in Gowa district.  This research is descriptive quantitative using a quantitative approach.  The sample in this study amounted to 196 respondents.  To implement these objectives, data collection techniques were used through observation and questionnaires, with data analysis techniques using research instrument tests, research assumption tests, multiple regression analysis and hypothesis testing.  The results of the study found that professionalism and partially significant positive effect on teacher performance, principal's transformational leadership partially positive and significant effect on teacher performance, and professionalism and principal's transformational leadership simultaneously or jointly had a positive and significant effect of 40,3% of the performance of female primary school teachers in the district of Gowa.
ANALISIS KINERJA KEUANGAN INDUSTRI SEMEN DI INDONESIA Jusriadi Jusriadi; Cahyono Cahyono; Firman Menne
Indonesian Journal of Business and Management Vol. 5 No. 1 (2022): Indonesian Journal of Business and Management, Desember 2022
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v5i1.1944

Abstract

Tujuan dalam penelitian ini untuk menganalisis kinerja keuangan masing-masing perusahaan industri persemenan di Indonesia pada periode 2015-2019. trend kinerja keuangan industri semen di Indonesia pada periode 2015-2019 dan faktor-faktor yang mempengaruhi kinerja keuangan perusahaan industry semen di indonesia periode 2015-2019 Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif yaitu analisis yang didasarkan pada perhitungan data. Untuk data yang digunakan yaitu data skunder berupa laporan keuangan periode tahun 2015-2019. Hasil penelitian menunjukan bahwa Analisis Rasio Keuangan, 1) Rasio lancar (Current Ratio), INTP dan SMBR memiliki kinrja keuangan yang terbaik bagus karena rasio lancar perusahan diatas rata-rata industri semen 2) Rasio utang terhadap equitas (Debt To Equity Ratio), SMCB dan SMBR sudah memiliki kinerja yang cukup bagus karena secara keseluruhan DER berada diatas rata-rata industri semen, 3) Rasio Perputaran Total Aset (Total Assets Turn Over), PT Wijaya Karya Beton Tbk yang terbaik di antara ke 4 perusahaan lainnya. Berdasarkan  TATO secara keseluruhan berada diatas rata-rata industri semen., 4) Rasio Hasil Pengembalian atas Ekuitas WTON,diantara 4 perusahaan lainnya karena secara keseluruhan rasio hasil pengembalian atas ekuitas lebih besar dari rata –rata industri semen. Analisis Trend, 1) Trend Rasio Lancar (Current Ratio) SMCB,WTON, mepunyai nilai B positif menggambarkan dari tahun 2015-2019, perusahaan cenderung mengalami kenaikan rasio lancar, 2) Trend Debt to Equity Ratio SMCB, INTP,SMBR dan WTON, mengalami peningkatan  yang disebabkan porsi hutang meningkat setiap tahunnya, 3) Total Assets Turn Over WTON, cenderung mengalami kenaikan TATO, 4) Trend Return On Equity, SMCB, cenderung mengalami kenaikan rasio hasil pengembalian atas ekuitas. The purpose of this study is to analyze 1) the financial performance of each cement industry company in Indonesia in the 2015-2019 period. 2) trends in the financial performance of the cement industry in Indonesia in the 2015-2019 period. 3) factors that affect the financial performance of the cement industry in Indonesia in the 2015-2019 period.This study uses a descriptive research method with a quantitative approach, namely analysis based on data calculations. The data used is secondary data in the form of financial statements for the 2015-2019 period The results show that Financial Ratio Analysis, 1) Current Ratio, PT Indocement Tunggal Prakarsa Tbk and PT Semen Baturaja Tbk have the best financial performance because the company's current ratio is above the cement industry average. 2) Debt to equity ratio ( Debt To Equity Ratio), PT. Holcim Indonesia Tbk, and PT Semen Baturaja have good performance because overall the debt to equity ratio is above the cement industry average 3) Total Assets Turn Over Ratio, PT Wijaya Karya Beton Tbk is the best among 4 other companies. Based on the total asset turnover as a whole, it is above the cement industry average. . 4) Return on Equity Ratio PT Wijaya Karya Beton Tbk, has the best financial performance among the other 4 companies because the overall return on equity ratio is greater than average – cement industry average. Trend analysis, 1) Trend of Current Ratio (Current Ratio) PT Hplcim Indonesia Tbk, PT Wijaya Karya Beton Tbk, has a positive B value depicting from 2015-2019, the company tends to experience an increase in current ratio, 2) Trend ratio Debt to Equity (Debt to Equity Ratio) PT Holcim Indonesia Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Semen Batu Raja Tbk, PT Wijaya Karya Beton Tbk, experienced an increase in the debt to equity ratio due to the annual increase in debt portion, 3) Trend Total Assets Turn Over Ratio, PT Wijaya Karya Beton Tbk, tends to experience an increase in the total asset turnover ratio, 4) Trend Return on Equity Ratio, tend to experience an increase in the return on equity ratio
Co-Authors A. Ashari Jalil Abduh, Thamrin Abduh, Thamrin Abdul Karim Abidin, Hadi Yusran Zaenal Adamsah, Bahtiar Adil Setiawan Ahmad Muchlis Algifahri, La Ode Muhamad Ferdiansyah Ali Wardana, Mohamad Ambari, May Elza Amran Amran Anggi Febrianti Antong Antong Anwar, Dwi Indah Novtanty Aras, Andi Dhiya Salsabila Arfa, Muhammad Akbar Ashary, Ulfirah Mutmainnah Asmena Nasriati Aziz, Muhammad Agung Baharuddin, Sitti Mujahida Bau, Andi Soraya Tenri Cahyono Cahyono Chahyono, Chahyono Eka Andini Erni Indrawati Eviyin, Kang Fajar, Auliyah Fatimatuz Zahra, Fatimatuz Firman, Firman H. Geby, Geby Hadianto, Hadianto Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Herman Herman Herminawati Abubakar, Herminawati Hidayat, Sri Humahera Yanti Husain, Fita Paramitha Inomjon, Qudratov Ismail, Shafinar J, Jusriadi Juliana Juliana Jumarding, Ahmad Kadir, Muhammad Subhan Kurniadi, Ichsan La Ode Hasiara Laming, Ripa Fajarina Lanita Winata, Lanita Malik Malik, Malik Miah Said Muhammad Agung Aziz Muhammad Idris Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Saleh Ningsih, Fahriya Nur Fadhila Amri Nur Indah Astuti Pajar nur, Indrayani Nur, Muhammad Ichsan M. Nur, Rafli Nurhidayanti S. Nurhilalia, Nurhilalia Omasrianto, Omasrianto Osman Lewangka, Osman Paliling, Jilhiyani Pirilya Pappa, Lira Paramban, Ikawati Nensi Pasari, Theresia Ingrit Pratiwi, Dian Irda Prihantoro, Rian Primanthoro, Ramdhan Priogandi, Andi Mansahid Purnawarman, Andi Purwasetiawatik, Titin F. Putri, Indriani Alni Ramli Ramli Rante, Dewi Rosnaini, Andi Ruslan, Muhlis Sabriadi, Sabriadi Sabrin Sabrin, Sabrin Sadam H.I Hasan Said, Miah Saleh, Muh. Yusuf Santoso, Dewi Anggraeni Saputra, Yuniarto Marsal Sating, Waspada Sembiring, Rinawati Setiawan, Adil Setiawan, Lukman Sibali, Alwi Solly Aryza Sopyan Sopyan Sri Anggriany Djalil Suriani, Seri Syamsuddin, Indah Syarifuddin Syarifuddin Tantri, Nyi Ayu Thalib, Tarmizi Thanwain, Thanwain Tohir Mabruri Tri Frida Suryati Tri Mahyuni, Enni Utami, Suci Apriliani Utan, Benediktus Ariadi Lolo Wabula, Sri Wulan wahyuni wahyuni Wahyuni, Izmi Widya Waspada Santing Windasari Windasari, Windasari Yuni Kartika, Yuni Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Yulia Yunita Zulkifli Makkawaru