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All Journal Media Ekonomi dan Manajemen Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Bisnis, Manajemen, dan Informatika Hasanuddin Economics and Business Review Jurnal Ilmiah Manajemen "E M O R" Dinamisia: Jurnal Pengabdian Kepada Masyarakat Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) PINISI Discretion Review AKMENIKA Journal of Applied Management and Accounting Science (JAMAS) Jurnal Arastirma juremi: jurnal riset ekonomi Jurnal Pengabdian Kepada Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal of Humanities Education and Social Sciences Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Management and Digital Business Seminar Nasional Pengabdian Kepada Masyarakat Bulletin of Management and Business Jurnal Riset Rumpun Ilmu Tanaman Jurnal Pemantik Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Teknovokasi : Jurnal Pengabdian Masyarakat Vokatek : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Business Management and Economic Development (JIMBE) (JUMPER) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat IIJSE Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Southeast Asia Journal of Business, Accounting, and Entrepreneurship Journal of International Multidisciplinary Research Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan MAXIMAL Jurnal Medika: Medika JER Paramacitra : Jurnal Pengabdian Masyarakat Nusantara Economics and Entrepreneurships Journals Jurnal Hasil-Hasil Pengabdian dan Pemberdayaan Masyarakat (JHP2M) IJHABS Jurnal Cendekia Ilmiah META - JOURNAL Jurnal Ilmu Manajemen Fundamental and Applied Management Journal Pinisi Journal of Entrepreneurship Review
Aslam, Annisa Paramaswary
Department Of Management, Faculty Of Economics And Business, Universitas Negeri Makassar
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Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability Rauf, Deddy Ibrahim; Musa, Dwi Anugerah Lestari; Aslam, Annisa Paramaswary; Angreyani, Andi Dewi; Putra, Muh. Al Fatah Arief; Mustafa, Muh. Yushar
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.
Human Resources Training and Development in the Perspective of Management Science: A Literature Study Akbar, Abdi; Haeruddin, M. Ikhwan Maulana; Mustafa, Fahrina; Mustafa, Riad; Aswar, Nurul Fadilah; Aslam, Annisa Paramaswary; Mustafa, Muh. Yushar; Nurgraha SD, Widhi
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Pelatihan dan pengembangan sumber daya manusia (PPSDM) bagi karyawan dalam suatu perusahaan dikaitkan sebagai suatu strategi yang telah direncanakan dan dilaksanakan secara berkesinambungan oleh perusahaan guna meningkatkan core-competency atau kompetensi sumber daya manusianya serta kinerja perusahaan tersebut melalui sejumlah program. Lebih lanjut, penelitian ini dilaksanakan oleh dua hal yang mendasar, yakni: terdapat banyak penelitian terkait PPSDM dengan menggunakan pendekatan analisis kuantitatif; namun (2) penelitian ini juga menemukan bahwa kontribusi penelitian dengan pendekatan kualitatif, khususnya studi literatur sangat sedikit, khususnya dengan eksplorasi PPSDM dalam perspektif ilmu manajemen. Berdasarkan latar belakang masalah tersebut, penelitian ini kemudian bertujuan untuk melakukan analisis mendalam diawali dengan: (a) eksplorasi literatur untuk mengetahui definisi serta fungsi PPSDM; (b) teori-teori yang terkait dengan PPSDM; dan (c) PPSDM dalam sudut pandang ilmu manajemen. Melalui pendekatan kualitatif dan metode studi kepustakaan/literatur, penelitian ini kemudian merekomendasikan, baik dari sisi implikasi teoretikal dan manajerial, bahwa pemberdayaan segala fungsi dari manajemen diimplementasikan sebagai bentuk upaya dari pihak manajemen organisasi/perusahaan untuk meningkatkan mutu/kualitas serta kompetensi SDM yang dimiliki yang kemudian akan menciptakan SDM yang mampu memberikan kontribusi positif secara efisien dan efektif pada proses pencapaian tujuan dari organisasi/perusahaan. Oleh sebab itu, PPSDM kemudian direkomendasikan sebagai salah satu faktor yang vital bagi organisasi/perusahaan dalam meningkatkan mutu, kompetensi, serta keterampilan SDM melalui program-program terkait diimplementasikan secara berkesinambungan dan bersifat jangka panjang secara keseluruhan oleh organisasi/perusahaan.  
Analisis Kinerja Keuangan Pada Perusahaan Bumn Sektor Farmasi Di Bursa Efek Indonesia (Bei) Periode 2018-2022 Sapira, Amani Sahra; Dipoatmodjo, Tenri S.P; Anwar; Nurman; Aslam, Annisa Paramaswary
Journal of International Multidisciplinary Research Vol. 2 No. 1 (2024): Januari 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/57vhdp11

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT. Kimia Farma Tbk dan PT. Indofarma Tbk tahun 2018-2022 dengan menggunakan rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas, dan rasio pasar. Penelitian ini adalah penelitian deskriptif yang dikaji secara kuantitatif. Populasi dalam penelitian ini adalah seluruh laporan keuangan pada PT. Kimia Farma Tbk dan PT. Indofarma Tbk. Adapun sampel penelitian ini adalah laporan keuangan tahun 2018-2022. Teknik pengumpulan data yanng digunakan adala dokumentasi dan studi pustaka. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Kimia Farma Tbk dan PT. Indofarma Tbk periode 2018-2022 berdasarkan rasio likuiditas dikatakan kurang baik. Berdasarkan rasio solvabilitas dikatakan kurang baik. Berdasarkan rasio aktivitas PT. Kimia Farma Tbk dikatkan kurang baik sedangkan PT. Indofarma Tbk dikatakan baik. Berdasarkan rasio profitabilitas dikatakan kurang baik. Berdasarkan rasio pasar diktakan kurang baik.
Analisis Kinerja Keuangan Pada Pt Berkah Wakaf Indonesia (Wahdah Water) Wahyudin Wahyudin; Romansyah Sahabuddin; Nurman; Anwar; Annisa Paramaswary Aslam
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1965

Abstract

The purpose this research is determine the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) using financial ratio analysis, specifically liquidity, solvency, activity, profitability, and roe. This study employs a descriptive quantitative research method. The findings indicate that the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) year 2021-2023, viewed from the liquidity ratio measured current ratio, is in poor condition. Furthermore, the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) year 2021-2023 viewed from the solvency ratio measured debt to assets ratio, in poor condition. In contrast, the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) year 2021-2023, viewed from the activity ratio measured total asset turnover, in good condition. Additionally, the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) year 2021-2023, viewed from the profitability ratio measured net profit margin, in poor condition. Lastly, the overall financial performance of PT. Berkah Wakaf Indonesia (wahdah water) year 2021-2023, as viewed the return on equity, in poor condition. The significance of this research's findings lies in providing valuable information regarding the financial performance of PT. Berkah Wakaf Indonesia (wahdah water) for the company and other stakeholders interested in obtaining insights into its financial status.
The Effect of Liquidity Risk, Credit Risk, and Operational Risk on Profitability in Banking Companies in Indonesia: Case Study on Banking in Indonesia Annisa Paramaswary Aslam; Ridfan Rifadly Abadi
International Humanity Advance, Business & Sciences Vol 1 No 1 (2023): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i1.16

Abstract

This study aims to examine the effect of liquidity risk, credit risk and operational risk on profitability (an empirical study of Indonesian banking companies). This research is classified as causal research. This research covers several banking institutions (companies) in Indonesia from 2018 to 2022. The type of research used in this research is a descriptive verification research method with a quantitative approach. Data analysis techniques in this study were T test, F test, multiple linear regression analysis, normality analysis, heteroscedasticity analysis and multicollinearity analysis. If it is based on the results of testing using the multiple regression method with a significance level of 5%, we can conclude the results in this study, namely: (1) Credit risk has no significant effect on the profitability of banking companies in Indonesia and its significance value is 0.917 > 0.05. (2) Liquidity risk has no significant effect on the profitability of banking companies in Indonesia and its significant value is 0.853 > 0.05. (3) Operational risk has a significant positive effect on the profitability of banking companies in Indonesia and its significance value is 0.000 <0.05. 853 > 0.05. (3) Operational risk has a significant positive effect on the profitability of banking companies in Indonesia and its significance value is 0.000 <0.05. 853 > 0.05. (3) Operational risk has a significant positive effect on the profitability of banking companies in Indonesia and its significance value is 0.000 <0.05.
Analisis Kinerja Keuangan Dengan Metode Economic Value Added (Eva) Pada PT. Kimia Farma, Tbk Tahun (2018-2022) Hanafi, Anhar Ahmad Syah; Nurman; Musa, Muh Ichwan; Idris, Abdi Akbar; Aslam, Annisa Paramaswary
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 4 (2023)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i4.105

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Kimia Farma, Tbk tahun 2018 hingga tahun 2022, serta untuk mengetahui ada atau tidaknya perbedaan antara nilai EVA yang dihasilkan perusahaan pada masa sebelum pandemi covid-19 tahun 2018-2019 dan saat pandemi covid-19 tahun 2020-2022. Populasi pada penelitian ini adalah laporan keuangan tahunan PT. Kimia Farma, Tbk dan sampel yang digunakan adalah laporan neraca dan laporan laba rugi PT. Kimia Farma, Tbk. Teknik pengumpulan data pada penelitian ini adalah dokumentasi. Adapun teknik analisis data pada penelitian ini adalah menggunakan metode Economic Value Added (EVA), yang terdiri dari perhitungan Net Operating Profit After Tax (NOPAT), Invested Capital, Weight Average Cost Of Capital (WACC), Capital Charge, dan EVA. Hasil penelitian ini menunjukkan pada tahun 2018 hingga 2022 nilai EVA yang dihasilkan mengalami fluktuasi. Pada tahun 2018 hingga 2021 nilai EVA yang dihasilkan perusahaan bernilai positif (EVA > 0) maka dapat dikatakan perusahaan mampu menghasilkan nilai tambah ekonomis. Di tahun 2022 nilai EVA yang dihasilkan negatif (EVA < 0) maka dapat dikatakan perusahaan tidak mampu menghasilkan nilai tambah ekonomis. Berdasarkan nilai EVA yang didapatkan maka dapat dikatakan terdapat perbedaan nilai EVA perusahaan pada masa sebelum pandemi covid-19 tahun 2018-2019 dan saat pandemi covid-19 tahun 2020-2022.
PELATIHAN LITERASI PENELITIAN PADA MAHASISWA MANAJEMEN FEB UNM Aslam, Annisa Paramaswary; Haeruddin, M. Ikhwan Maulana; Haeruddin , Muhammad Ilham Wardhana; Hasdiansa, Ilma Wulansari; Amin, Andi Mustika
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (September 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v1i3.592

Abstract

This activity was carried out as research literacy training for FEB UNM management students. The aim of this activity is to develop the skills and abilities of management students in compiling theses and to increase students' understanding and understanding of scientific articles. This activity took place on December 10 2022 at the BU Building of the Faculty of Economics and Business, Makassar State University (FEB UNM) which was attended by 25 participants from the FEB UNM management study program. The method for carrying out this activity is lecture and question and answer. Assessment tools in the form of tests and observations. The team conducted tests in two stages, namely pre-test and post-test which aimed to measure and accept participants for this training. The pre-test score obtained before carrying out the literacy training was 65. Meanwhile, the post-test result displayed was 80. From these results it was found that there was an increase in ability to understand and manage the material studied during the training. This is shown by the average score of participants when answering the tests given by the service team.
Upaya Peningkatan Penjualan Pada Kelompok Usaha Batu Bata Di Kelurahan Limbung, Kecamatan Bajeng, Kabupaten Gowa Haeruddin, M. Ikhwan Maulana Haeruddin; Haeruddin, Muhammad Ilham Wardhana Haeruddin; Aslam, Annisa Paramaswary; Mustafa, Muh. Yushar
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (September 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v1i3.612

Abstract

This activity aims to provide counseling and training on entrepreneurship and marketing related to the sale of brick products. The target participants of this activity were brick-producing residents in Limbung Village, Gowa Regency. In general, participants can be expected to be very enthusiastic about following the provision of material as shown by their diligence and discipline in following each stage in the activity. Each participant was able to produce good quality brick products and was also able to market these products through both offline and online sales mechanisms. Through this activity, each participant feels the benefits of this activity and hopes that activities like this can be provided regularly and also bring new treasures to their knowledge and skills so that it will improve the standard of living of residents economically.
Bimbingan Teknis Tanaman Buah Sehat Sebagai Alternatif Sumber Pendapatan Petani Parawansa, Ayu Kartini; Fudjaja, Letty; Ridwan, Muhammad; Putri, Ariella Ramadhani; Aslam, Annisa Paramaswary
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 2: Issue 1 (January 2024)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v2i1.1353

Abstract

Sektor pertanian merupakan salah satu penopang dalam struktur pembangunan ekonomi nasional di Indonesia. Sektor ini memiliki potensi besar dan berperan penting dalam menyediakan lapangan kerja, menyumbang devisa negara, serta menyumbang PDB. Pertumbuhan PDB sektor pertanian di triwulan III tahun 2022 mencapai 1,65%, dengan kontribusi PDB sektor pertanian sebesar 12,91 persen. Masyarakat pedesaan di Indonesia sangat bergantung pada pertanian sebagai sumber pendapatan, baik dari pertanian on farm maupun off farm. Kegiatan pertanian on farm dan off farm mendorong petani untuk lebih berdaya dengan memberikan nilai tambah melalui pengolahan produk dan pengembangan usaha berbasis pertanian. Diversifikasi pendapatan dilakukan dalam pertanian untuk meningkatkan ketahanan ekonomi petani dan mengurangi risiko produksi. Namun, pengembangan pertanian ini perlu didukung oleh pendampingan yang berkelanjutan dari pemerintah, lembaga pendidikan, dan pemangku kepentingan terkait. Oleh karena itu, tim pengabdi melakukan kegiatan pengabdian di Pelatihan Pertanian dan Pedesaan Swadaya (P4S), Bulubalea, Sulawesi Selatan, dengan tahapan perencanaan, pelaksanaan, dan evaluasi. Kegiatan ini melibatkan sosialisasi bimbingan teknis tanaman buah kepada petani, dengan memberikan bibit serta penyuluhan teknologi pertanian. Hasil evaluasi menunjukkan peningkatan pengetahuan peserta dan respons positif terhadap kegiatan pengabdian ini.
Socialization of Financial Literacy For Millennial and Z Generations Aslam, Annisa Paramaswary; Pratiwi, Andi Citra; Idris, Muhammad Istiyansyah Ulman; Abadi, Rahmat Riwayat; Syahrul, Khaidir
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 2: Issue 1 (January 2024)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v2i1.1356

Abstract

Socialization were carried out on 2 November 2023 by Zoom platform. This event was organized by Seine Indonesia in collaboration with The FLASH Initiative. The activity was attended by 32 participants from 4 cities in Indonesia, namely Makassar, Jakarta, Surabaya, and Bandung. The first stage of this activity analysed the needs of PKM partners. After discussions and establishing a mission and vision, it was found that there was a need to provide financial literacy materials to the communities in several cities in Indonesia. Consequently, a session on financial literacy socialization was held, covering the importance of financial literacy, the benefits of financial planning, how to plan finances, and investment instruments in Indonesia. This socialization also aimed to protect the public from fraudulent investments. The results of this activity show that the level of financial literacy among Millennial and Z Generations is quite high. This is based on the investment activities they carry out and also financial behaviour such as recording expenses and income. From this financial literacy activity, it can be concluded that education about finance is very important to improve understanding and management of individual finances. Some suggestions that can be given include increasing awareness, giving financial literacy in elementary school, training for the societies, involvement of the private sector, and increasing government support in financial literacy.
Co-Authors Abadi, Rahmat Riwayat Abadi, Ridfan Rifaldy Abdi Akbar Idris Abdul Rahman Achmad Yassin Zidan Akram Aslam Agung Widhi Kurniawan Amalia, Regina Andi Asmawati Azis Andi Citra Pratiwi Andi Citra Pratiwi Andi Dewi Angreyani Andi Mustika Amin Andika Isma Angraeni, Erni Angreyani, Andi Dewi Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Ramli Anwar, Indah Lestari Arissoma, Muhammad Anggit Gagat Arnes Yuli Vandika Aslam, Achmad Yassin Zidan Akram Asri Awal Athaillah Hasyim Ayu Kartini Parawansa Ayu Kartini Parawansa Ayu, Dian Fajar Ayu, Reski Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Darmawinata, Widhi Nugraha Sumiharja Dipoatmodjo, Tenri S.P Dipoatmodjo, Tenri SP Dwi Anugerah Lestari Musa Farid, A Muhammad Firdaus Daud Fitriani Rahim Fudjaja, Letty Haeruddin , Muhammad Ilham Wardhana Haeruddin, Muhammad Ilham Wardhana Haeruddin Haliza, Nur Hamid, Muliana Gunawan Hanafi, Anhar Ahmad Syah Hanafi, Kartini Hannan Fadlurahman Hardiyanti, Andi Aryani Hasbiah, Siti Hety Budiyanti, Hety Idris, Abdi Akbar Idris, Muhammad Istiyansyah Ulman Ilma Wulansari Hasdiansa Indri Iswardhani Ipoatmodjo, Tenri S. P. D Irma Satriani Irma Satriani, Irma Isma Azis Riu Juliani Khairul, Nila Kalla, Rastina Kesuma, Sulfadli Adi Jaya Khadija, Sitti Khaidir Syahrul Kristina W. Parinsi Kusuma, Sulfadli Adijaya M Taslim Dangnga M. Ikhwan Maulana Haeruddin Maghfirah Sultan, Nurul Malika, Safinah Aisya Mansyur, Muthmainnah Marwah, Nur Aliyah McMahon, Peter J. Muh Al Fatah Arief Putra Muh Arnesta Arnanda Muh Ichwan Musa Muh Reza Abdillah Muh. Yushar Mustafa Muhammad Ardiansyah Muhammad Ridwan Muhammad Yasir Muhammad Yushar Mustafa Mukarram, Hadratul Musa , Muhammad Ichwan Musa, M. Ichwan Musa, Muh Ichwan Musa, Muhammad Ichwan Mushawwir , Shaleh Afief A Mushawwir, Shaleh Afief A Mustafa, Fahrina Mustafa, Riad Natsir, Uhud Darmawan Nugraha , Rahmat Nurul Prima Nur, Sulistiwati Nurgraha SD, Widhi Nurhidayanti, Helmi Nurman Nurman Nurman Nurman Nurman Nurul Aulia Nisa Nurul Fadilah Aswar Palangkey, Nurul Rahmi Parawansa, Dian Anggraece Sigit Parawansa, Jalaluddin Mannagalli Patigana, A Gita Namira Pole, Yogi Adnal Fathirullah Pratiwi, Andi Citra Primawalda, Az-zahra Rizqi Putra, Muh Al Fatah Arief Putra, Muh. Al Fatah Arief Putri, Ariella Ramadhani Qhalby, Zakira Rahayu, Widuri Rahmadani, Dwi RAHMAT SETIAWAN Rahmat, Muhammad Rijal Alim Ramadhani, Gina Ramadhani, Khusnul Khatimah Putri Ramli , Anwar Rauf, Deddy Ibrahim Regina Regina Rezky Amalia Hamka Rezky Amalia Hamka Ridfan Rifadly Abadi Rifda Rahmah Bamatraf Romansyah Sahabuddin Sapira, Amani Sahra Saputra, Aria Sari, Risa Arsita Sitti Hasbiah Sitti Nuralifah Rahmayani Sombeng, Andi Rini Hastuti Suci Nengsia Syafikah, Nurul Syahrul, Khaidir Syam, Muh. Lutfi Syardiansyah Syarif Saddam Rivanie Taufik, Anisya Devinta Taufik, Finta Anindhita Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmodjo Uhud Darmawan Natsir Upriani, Upriani Wahyudin Wahyudin Widhi Kurniawan, Agung Widuri Rahayu Wilda Wilda Wulansary, Ilma