p-Index From 2021 - 2026
13.229
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Emerging Science Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal PAI Raden Fatah Jurnal Mantik ADIL : Jurnal Hukum Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Social Science Journal of Community Service and Empowerment Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Al-Hikmah Jurnal AgroSainTa: Widyaiswara Mandiri Membangun Bangsa Journal of Social Responsibility Projects by Higher Education Forum International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Gesture: Jurnal Seni Tari Locus Journal of Academic Literature Review Journal of Innovation Research and Knowledge International Journal Of Economics Social And Technology Journal of International Conference Proceedings International Journal of Economics (IJEC) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Social Science International Journal of Economic, Technology and Social Sciences (Injects) AT-TIJARAH: Journal Islamic Banking and Finance Research JIAR : Journal Of International Accounting Research Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Inovasi Akuntansi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Jurnal Sains Materi Indonesia Jurnal Standardisasi Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Mulawarman Nursing Indonesia Journal International Journal of Management, Economic and Accounting PESHUM Young Journal of Social Sciences and Humanities Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin
Claim Missing Document
Check
Articles

Mapping the Evolution of Sustainability Reporting Determinants: A Systematic Literature Review Across Organizational Capabilities and Institutional Pressures Wilda Anabia Prasasti; Christian Halomoan Hasibuan; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4wtpdt12

Abstract

Sustainability reporting has become a strategic corporate practice that reshapes how organizations communicate environmental, social, and governance information to stakeholders. This study examines the determinants of sustainability reporting adoption and quality through a systematic literature review (SLR) of peer-reviewed studies (2023-2025). Drawing on Scopus-indexed articles selected in the PRISMA process, the review synthesizes key findings using a multi-theoretical framework and determinants of sustainability reporting. The results show that sustainability reporting is jointly shaped by internal organizational capabilities, such as corporate governance, leadership orientation, firm size, sector, profitability, and human capital, and external institutional pressures including regulation, capital markets, non-governmental organizations, socio-cultural norms, and technological systems. While institutional pressures expand disclosure, reporting quality depends critically on internal capabilities, with weak alignment leading to symbolic adoption. The study contributes a concise integrative framework to explain variations in sustainability reporting quality and identifies a structured agenda for future empirical research.
Edukasi Anak dalam Perspektif Surat Luqman Ayat 12–13 Iskandar Muda; Jailani Syahputra Siregar; Endi Zunaedy
PAI RAFAH Vol 7 No 2 (2025): Jurnal PAI Raden Fatah
Publisher : Program Studi Pendidikan Agama Islam Fakultas Ilmu Tarbiyah Dan Keguruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/pairf.v7i2.27877

Abstract

Children's education in Islam is a fundamental aspect that plays a strategic role in shaping the character and morality of the younger generation, directly impacting the development of a civilized and religious society. Surah Luqman verses 12–13 provide essential guidance on core principles of Islamic education rooted in values of monotheism and ethics. This study is motivated by the need for an educational model that integrates spiritual values and addresses current educational challenges. The objective of this study is to examine the concept of children's education as presented in these two verses of the Qur'an. This research adopts a qualitative approach using content analysis. The findings indicate that monotheism (tauhid) serves as the foundational basis for character formation, as emphasized in Luqman’s warning against associating partners with God (shirk). Other key values, such as gratitude and moral behavior, also contribute to building an Islamic character. The contribution of this study lies in enriching Islamic educational literature and providing a conceptual framework for parents and educators to instill noble values from an early age.
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Wahyuni Maisarah Pane; Sambas Ade Kesuma; Risanty; Firman Syarif; Iskandar Muda
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
Natural Language Processing (NLP) Sophistication on Financial Reporting in the State-Owned Banks in Medan City Yola Yolanda; Fenny Julistine Tarigan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The increasing application of Natural Language Processing (NLP) has transformed financial reporting practices through the automation of narrative disclosure analysis and regulatory document processing. Although NLP adoption has become more widespread in the banking sector, empirical evidence on how the level of organizational information technology maturity influences the effectiveness of NLP in financial reporting remains limited, particularly in developing countries. Grounded in IT Capability Theory, this study aims to examine the effects of four dimensions of IT sophistication, namely informational sophistication, technological sophistication, functional sophistication, and managerial sophistication on financial reporting in state-owned banks in Medan City. This study employs survey data collected from employees of state-owned banks and analyzes the data using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings reveal that the impact of IT sophistication on financial reporting is not uniform. Functional sophistication and managerial sophistication are found to have a positive and significant effect on the quality of financial reporting, while informational sophistication and technological sophistication do not exhibit a significant effect at the 5% significance level. These results indicate that the strategic value of NLP in financial reporting can only be realized when the technology is effectively integrated into core business processes and supported by adequate governance structures and managerial commitment. This study contributes empirical evidence to the development of IT Capability Theory within the context of NLP implementation in the banking sector of developing countries. From a practical perspective, the findings underscore the importance of strengthening functional integration and managerial roles in NLP-based digital transformation strategies for financial reporting.
Performance Of Aceh's Gastronomic Entrepreneurs In The Digital Transformation Era: The Crucial Role Of Entrepreneurial Spirit And Dynamic Capabilities Dhian Rosalina; Meutia Dewi; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8507

Abstract

This study aims to analyze the influence of the entrepreneurial spirit on the dynamic capabilities and performance of Aceh traditional culinary Small Enterprises during the digital transformation era. Gastronomic entrepreneurs are culinary business actors who not only offer food products but also provide local cultural experiences to tourists. In an increasingly digital and competitive landscape, SMEs need to develop adaptive capabilities by reinforcing their entrepreneurial spirit. We PLS-SEM method, which involves 230 respondents from Culinary SMES. The findings indicate that the entrepreneurial spirit has a positive and significant impact on dynamic capabilities, directly enhancing the performance of culinary small enterprises (SMEs). Furthermore, dynamic capabilities also have a positive and significant impact on business performance. Mediation analysis reveals that dynamic capabilities act as a critical intermediary, strengthening the relationship between entrepreneurial spirit and SME performance. These findings confirm that adaptation to technology, risk-taking, and innovation are crucial factors in enhancing business performance.
PERFORMANCE BETWEEN THE MEDAN CITY GOVERNMENT AND THE DELI SERDANG REGENCY GOVERNMENT Bajongga Juan Nadi Togatorop; Hendry Glenn Yose Sinambela; Rajwa Khairi; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2300

Abstract

This study aims to determine and compare the performance of Regional Revenue and Expenditure Budget (APBD) management in 2025. The method used is quantitative with a comparative descriptive approach. The analysis was conducted using regional financial ratios, including independence, effectiveness, efficiency, harmony, and growth ratios. The data source is secondary data in the form of APBD realization reports. The results show that Medan City has a higher level of financial independence compared to Deli Serdang Regency. However, its financial management is not yet optimal due to low effectiveness and the dominance of operational expenditures in the budget. Deli Serdang Regency has a lower level of financial independence but demonstrates better performance in terms of effectiveness and efficiency. Its expenditure structure is more balanced, and revenue growth tends to increase. It can be concluded that regions with high revenue do not necessarily have good financial management. Therefore, Medan City needs to improve its budget management, while Deli Serdang Regency needs to increase its level of financial independence.
ANALYSIS OF INDONESIA STATE BUDGET AND THE REALITY OF DEFICIT AND BUDGET EFFICIENCY Iskandar Muda; Andy Mulia; Safira Putri Adity; Adelya Soffy Sembiring; Arifin Wahyudi Hasibuan
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2301

Abstract

The State Budget (APBN) plays a crucial role in managing fiscal policy and supporting national development in Indonesia. This study aims to analyze the realistic condition of Indonesia’s state budget, focusing on the persistent budget deficit and inefficiencies in government spending. A qualitative descriptive method is used by examining secondary data from official reports and relevant literature. The findings show that Indonesia continues to experience a budget deficit, leading to a reliance on debt financing. In addition, the budget is highly dependent on tax revenue, while inefficiencies in public spending and poorly targeted subsidies, particularly in fuel subsidies, remain significant issues. These conditions reduce fiscal space & limit the government’s ability to allocate funds to productive sectors such as education and healthcare. The study concludes that improving budget efficiency requires comprehensive reforms, includi ng tax system improvements, better subsidy targeting, increas ed tran sparency & more prudent debt management. These efforts are essent ial to ensure sustainable fiscal policy and maximize public welfare.
FROM PLANNING TO THE ADOPTION OF THE STATE BUDGET: A LITERATURE REVIEW ON THE PROCESSES AND PRINCIPLES OF PUBLIC FINANCE MANAGEMENT Putri Tunggal Dewi; Alvira Rizky Azzakia; Raihan Syahaqi Panjaitan; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2302

Abstract

Based on a literature review, this study examines the process from planning to the enactment of the State Budget (APBN) and the principles underlying public financial management. Public financial management involves planning, implementation, oversight, and accountability, supported by the role of the House of Representatives (DPR) and the authority of the Minister of Finance as the State Treasurer. This study aims to analyze the application of transparency and accountability in APBN management and identify existing challenges and potential improvements. The method used is library research, involving the analysis of relevant literature. The findings show that transparency and accountability are essential for ensuring efficient and responsible use of public funds. However, challenges such as limited information access and complex oversight mechanisms persist. Therefore, improvements in information disclosure, financial reporting quality, and oversight systems are necessary to enhance public financial management.
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE IN THE MANAGEMENT OF THE 2024 PADANGSIDIMPUAN CITY BUDGET Salma Nailatu Sifa Siregar; Tasya Afriani; Shira Almira Rahman; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2303

Abstract

This study analyzes the financial performance of the Padangsidimpuan City Government in managing the 2024 Regional Revenue and Expenditure Budget (APBD). The method used is a descriptive quantitative approach through financial ratio analysis, including fiscal autonomy, local revenue (PAD) effectiveness, efficiency, and expenditure alignment. Data were sourced from the 2024 APBD realization report. The results indicate that financial performance still faces challenges, particularly low fiscal independence due to high reliance on transfer funds from the central government. Efforts to optimize PAD have been made, but they have not fully supported independent development financing. Moreover, the expenditure structure is still dominated by operational spending rather than development spending, which may hinder regional economic growth. Therefore, improvements in revenue optimization, efficiency, and budget allocation are needed to ensure more effective and sustainable local financial management.
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD): A CASE STUDY OF SOUTH TAPANULI REGENCY AND MANDAILING NATAL REGENCY FOR THE 2024 PERIOD Syifa Soleha; Lisbetria Simamora; Klara Srikandi Laia; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2304

Abstract

The Regional Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Daerah/APBD) has the role of the main instrument in reflecting the financial management of a region. The purpose of this study is to identify, compare, and analyze how effective and efficient the use of the Regional Revenue and Expenditure Budget (APBD) 2024 period. The analysis used is a quantitative descriptive method, in the form of describing the two districts based on data showing numbers. Especially in the numerical data on the financial ratio of Regional Original Revenue (PAD) and Regional Expenditure of related districts. This study provides a statement based on evidence of data from related district budget realization reports, especially in the efficiency criteria section in Mandailing Natal Regency in 2024 with less efficient classification. The identification of regional revenues and regional expenditures is carried out to provide an overview of the causes and become an input for the governments of South Tapanuli Regency and Mandailing Natal Regency, especially in their efficiency level.
Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring Adina S Sembiring Ady Putra Sinambela Agus Christian Hutagalung Ahmad Kodri Fauzi Hasibuan Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Alika Zahra Putri Chandra Alvira Rizky Azzakia Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Andy Mulia Angelina O. Zekiy Anggi Pratama Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf azzahra, an suci Azzakia, Alvira Rizky Bahtiar Bahtiar Bajongga Juan Nadi Togatorop Barus, Okky Putra Bonifasius Hamonangan Tambunan Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba Denny Irawan Dessy Lora Dearni Damanik Dhian Rosalina Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy Enrich Van Bosar Sitorus Ericson Chandra ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fadlan Alkindi Fahmi Natigor Nasution Faisal Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan Fiona Ika Dewanty Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Grace Fiftyrina Sibarani Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Hendry Glenn Yose Sinambela Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Jailani Syahputra Siregar Januar Samuelson Gea Jhon Boris Clinton Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Khaira Amalia Fachrudin Khumaidi Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra Lisbetria Simamora Lydia Yuntika M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Melly Sabila Meutia Dewi Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Idam Alfaroji Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadila Sawaliya Nadjib Nadjib Naibaho, Jahoras Victor Nara Pelita Sari Kaban Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk Putra, Yunanda Eka Putri Tunggal Dewi Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raihan Syahaqi Panjaitan Raja Palti Tambunan Rajwa Khairi Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Renika Hasibuan Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Risanty Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Safira Putri Adity Saidan Sany Lubis Salma Nailatu Sifa Siregar Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shara Ketty Moretta Shendy Dennison Shendy Dennison Shira Almira Rahman Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Syifa Soleha Tasya Afriani Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tito Ali Hanif Tri Pamungkas, Ferdy Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wahyuni Maisarah Pane Wilda Anabia Prasasti Yola Yolanda Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain