Article Per Year (5 Year)
p-Index From 2021 - 2026
21.589
P-Index
This Author published in this journals
All Journal Jurnal Promosi Pendidikan Ekonomi Binus Business Review Fundamental Management Journal Accounting Analysis Journal International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian dan Penelitian Umum Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital KALBISIANA Jurnal Sains, Bisnis dan Teknologi International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting IPSSJ Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Akuntansi dan Sistem Informasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Riset dan Inovasi Manajemen Harmoni Economics: International Journal of Economics and Accounting Optimal: Jurnal Ekonomi dan Manajemen
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

Published : 185 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 185 Documents
Search

 15   16   17   18   19 
Nilai Perusahaan pada Sektor Energi: Literature Review ESG Disclosure, Corporate Governance, dan Ukuran Perusahaan dengan Moderasi Kepemilikan Institusional Annisa Ramadhani Azizah; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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

Abstract

This study aims to systematically review previous research examining the influence of Environmental, Social, and Governance (ESG) disclosure, corporate governance, and firm size on firm value, with institutional ownership serving as a moderating variable in the energy sector. The energy sector faces increasing pressure to implement sustainable and transparent business practices due to its significant environmental and social impacts. This study employs a literature review method by analyzing relevant national and international journals and academic references. The findings indicate that ESG disclosure and good corporate governance generally have a positive effect on firm value by enhancing transparency, investor confidence, and corporate legitimacy. Firm size also plays an important role, as larger firms tend to have greater resources to implement sustainability practices effectively. Furthermore, institutional ownership strengthens the relationship between ESG disclosure, corporate governance, and firm value through more effective monitoring mechanisms. This literature review contributes to the development of sustainability and corporate governance studies and provides insights for future research.   Keywords: firm value, ESG disclosure, corporate governance, firm size, institutional ownership   Abstrak: Penelitian ini bertujuan untuk mengkaji secara sistematis hasil-hasil penelitian terdahulu mengenai pengaruh Environmental, Social, and Governance (ESG) disclosure, corporate governance, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderasi pada sektor energi. Sektor energi menghadapi tekanan yang semakin besar untuk menerapkan praktik bisnis yang berkelanjutan dan transparan akibat dampak lingkungan dan sosial yang ditimbulkan dari aktivitas operasionalnya. Metode yang digunakan dalam penelitian ini adalah literature review terhadap jurnal nasional dan internasional serta sumber referensi akademik yang relevan. Hasil kajian menunjukkan bahwa ESG disclosure dan penerapan corporate governance yang baik cenderung berpengaruh positif terhadap nilai perusahaan karena mampu meningkatkan transparansi, kepercayaan investor, dan legitimasi perusahaan. Ukuran perusahaan juga berperan penting karena perusahaan berskala besar memiliki sumber daya yang lebih memadai dalam menerapkan praktik keberlanjutan. Selain itu, kepemilikan institusional terbukti memperkuat hubungan antara ESG disclosure, corporate governance, dan nilai perusahaan melalui mekanisme pengawasan yang lebih efektif. Kajian ini diharapkan dapat menjadi referensi akademik serta dasar bagi penelitian selanjutnya.   Kata kunci: nilai perusahaan, ESG disclosure, corporate governance, ukuran perusahaan, kepemilikan institusional
RAHASIA AKUNTANSI MANAJEMEN DALAM MENDUKUNG TACTICAL DECISION MAKING YANG ADAPTIF: SEBUAH KAJIAN TEORITIS Ansori, Wakhid; Machdar, Nera Marinda
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.11412

Abstract

Dalam menghadapi lingkungan bisnis yang kompetitif, pengambilan keputusan yang adaptif dan pemahaman konsep biaya relevan dalam pengambilan keputusan taktis sangatlah krusial. Meski demikian, banyak perusahaan masih menghadapi tantangan dalam memahami dan menggunakan konsep biaya relevan secara mendalam. Studi sebelumnya menunjukkan bahwa dengan mempertimbangkan biaya relevan, perusahaan dapat lebih mudah mengenali produk atau jasa yang menguntungkan. Tujuan penelitian adalah untuk memperdalam pemahaman tentang peran akuntansi manajeman dalam mendukung pengambilan keputusan taktis khususnya penerapan konsep biaya relevan dalam berbagai konteks. Penelitian ini diharapkan dapat memberikan panduan bagi perusahaan dalam pengambilan keputusan taktis, meningkatkan efisiensi operasional, serta meningkatkan profitabilitas. Pendekatan penelitian yang digunakan adalah melalui metode kualitatif berupa literature review. Hasil dari penelitian ini menunjukkan penggunaan biaya relevan dalam akuntansi manajemen memiliki peran penting dalam pengambilan keputusan taktis. Pengambilan keputusan taktis merupakan proses menentukan pilihan alternatif yang tersedia berupa decision to make or buy a product or service, to accept or reject a special order, or to keep or drop a product or service dan sell or process further a product. Fungsi biaya relevan mencakup pemberian informasi, analisis keuntungan dan kerugian, evaluasi alternatif, serta pemilihan opsi yang paling menguntungkan.
Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Auditor Terhadap Pengungkapan Fraud Khofidah Pujilestari; Nera Marinda Machdar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.849

Abstract

This article examines the influence of forensic accounting, investigative auditing, and auditor independence on fraud disclosure. The aim is to create a hypothesis regarding the influence of each variable that will be used in future research. The results of this literature review are: Forensic Accounting, Investigative Auditing, and Auditor Independence influence Fraud Disclosure.
ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS MELALUI MEKANISME VARIABEL MODERASI DENGAN MANAJEMEN LABA Ade Onny Siagian; Adler H. Manurung; Nera Marinda Machdar
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.899

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.
Total Risk, Capital Structure, and Profitability Analysis: The Impact On Corporate Sustainability Mediated By Firm Performance Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.83

Abstract

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.
Analisis Dokumentasi atas Sistem Pengendalian Interal, Manajemen Risiko, dan Kompetensi Auditor terhadap Efektivitas Prosedur Audit Revanya Adinda Putri; Nera Marinda Machdar
JOURNAL SAINS STUDENT RESEARCH Vol. 4 No. 1 (2026): Februari: Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v4i1.7608

Abstract

This study aims to analyze the influence of the internal control system, risk management, and auditor competency on the effectiveness of audit procedures, as well as assessing how the auditor's experience acts as a moderating variable in this relationship. The results of previous research show that the internal control system, risk management and auditor competency have a positive effect on audit effectiveness, however several studies provide varied results regarding the role of auditor experience. The contribution of this research strengthens the literature regarding risk-based auditing and the quality of audit procedures in modern corporate governance.
Determinants of Information Technology Investment Expenditure Josua Panatap Soehaditama; Adler Haymans Manurung; Nera Marinda Machdar; Wastam Wahyu Hidayat
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.1108

Abstract

Amid globalization, financial deregulation, and market volatility, banks aggressively adapt to maintain long-term competitive advantages. While digital transformation is non-negotiable, heavy capital allocations for Information Technology (IT) often face the "productivity paradox," where extensive spending does not automatically translate into immediate efficiency or output returns. Objective: This study aims to analyze the critical internal and external determinants of IT Investment Expenditure in the Indonesian banking industry. Methodology: Drawing upon the Resource-Based View (RBV) and Dynamic Capabilities Theory, this study utilizes panel data from commercial banks listed on the Indonesia Stock Exchange (IDX) and registered with the Financial Services Authority (OJK) from 2010 to 2023. The empirical framework corrects prior model discrepancies by formally treating Bank Risk as an independent control variable. Model selection was rigorously evaluated using the Chow, Hausman, and Lagrange Multiplier (LM) tests, validating the Fixed Effect Model (FEM) as the most robust specification. Results: The empirical findings demonstrate that Leadership and Efficiency (BOPO) have a statistically significant positive impact on IT Investment Expenditure. Conversely, Bank Size exhibits a statistically significant negative effect. Client-Based variables, Bank Risk (NPL), and the COVID-19 pandemic dummy do not show a statistically significant direct impact on IT expenditures. Conclusion: The findings suggest that smaller banking institutions bear a disproportionately higher financial burden relative to their asset size to keep pace with technological changes, whereas larger banks successfully exploit structural economies of scale in their IT infrastructure deployment.
Dampak Kepatuhan, Pemeriksaan, dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Shalihah Dwi Adini; Nera Marinda Machdar
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14533180

Abstract

Taxes are the main source of income, they play a very crucial role in the life of the nation and state in the process of state infrastructure. Thus, the target of tax revenue should be achieved. Thus, it is important to conduct research to find components that can involve tax revenue. The purpose of this analysis is to see how the three components of taxpayer compliance, tax audits, and tax collection affect corporate income tax revenue. This study found that taxpayer compliance, tax audits, and tax collection have a meaningful and beneficial effect on corporate income tax revenue.
Implikasi Exchange Rate, Tunneling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Hanung Deswinta Syaharani; Nera Marinda Machdar
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Today's global economic growth is driven by globalization, which facilitates cross-border transactions, investment, and international trade. However, globalization also allows companies to reduce their tax burden through transfer pricing practices. This study aims to examine in depth the factors that influence the magnitude of transfer pricing. Transfer pricing often occurs in companies with high profit goals and tax avoidance. Concentrated ownership structures allow management to divert wealth for personal interests or majority shareholders. The method used is a descriptive approach using literature studies which are taken from journals and articles relevant to the research topic.
Determinan Agresivitas Pajak: Leverage, Capital Intensity, Profitabilitas Meli Andriyani; Nera Marinda Machdar
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14540643

Abstract

Tax aggressiveness is a proactive action taken by many large companies to avoid tax obligations and maximize profits. Companies organize their financial activities to minimize tax costs or carry out aggressive tax planning within the limits of applicable laws to minimize tax obligations. In making scientific articles, previous research is needed. This article presents a review of what factors have an influence on Tax Aggressiveness, namely Leverage, Capital Intensity, and Profitability. This article aims to formulate a hypothesis about the relationship between variables that can be used in subsequent research. The findings from this literature review are: 1) Leverage has an impact on Tax Aggressiveness; 2) Capital Intensity has an impact on Tax Aggressiveness; and 3) Profitability has an impact on Tax Aggressiveness.
Co-Authors Ade Onny Siagian Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Anang Wahyudi Andhika Dwi Rusmana Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Ansori, Wakhid Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husada Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Defina Jihan Felisha Delila Asril Della Puspita Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Hanung Deswinta Syaharani Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Mega Fatimah Rosana Meilani, Kurnia Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Shalihah Dwi Adini Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Triliyani, Dewi Triyana, Ira Tyna Yunita Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun