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All Journal EL-MUHASABA Jurnal Al-Iqtishad Kodifikasia: Jurnal Penelitian Islam Jurnal Al-Qardh Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Akuntansi Aktual J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi : Transparansi dan Akuntabilitas MEDIA BISNIS Shafin: Sharia Finance and Accounting Journal Sigmagri Invest Journal of Sharia & Economic Law Etihad: Journal of Islamic Banking and Finance Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Riset Akuntansi (RISTANSI) Komunal Jurnal Pengabdian Masyarakat Madani: Jurnal Pengabdian Ilmiah. Seandanan: Jurnal Pengabdian pada Masyarakat Al Dzahab Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Kunuz: Journal of Islamic Banking and Finance E-Jurnal Akuntansi TSM AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Maqrizi : Journal of Economics and Islamic Economics Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy The Es Accounting and Finance Sanskara Manajemen dan Bisnis Eastasouth Journal of Impactive Community Services Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Journal of Accounting Inquiry Aktiva: Journal Of Accountancy and Management Journal of Economic Empowerment Strategy (JEES) Jurnal Abdimas Multidisiplin Goodwood Akuntansi dan Auditing Reviu Journal of Community Service JAS (Jurnal Akuntansi Syariah) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Bisnis dan Pemasaran Digital FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Jurnal Akuntansi Kontemporer International Journal of Accounting and Management Information Systems JIFA (Journal of Islamic Finance and Accounting) Tasfiyah : Journal of Islamic Law and Sharia Economics Aktsar: Jurnal Akuntansi Syariah
Thalib, Mohamad Anwar
Department Of Sharia Accounting, Faculty Of Islamic Economics And Business, IAIN Sultan Amai Gorontalo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO Thalib, Mohamad Anwar
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.3967

Abstract

Research Purpose. The purpose of this study is to formulate how the coachmen practice the method of accounting records based on the cultural values of the Gorontalo people.Research Methods. The paradigm used by this research is Islam with an Islamic ethnomethodology approach.Research Result and Findings. The results show that there are two ways the coachmen practiced the recording method; the first to record the accounting for income, expenses, and savings in memory; record accounts payable on paper. Both of these recording methods are based on the value of responsibility. Parents (the elders) often give advice on this value through lumadu "openu de u taliyolo u otola, bo dila u wohiliyo" which means it's okay to lose what you buy, but not what people give.
AKUNTANSI KEGORONTALOAN (Membangun Akuntansi berbasis Nilai-nilai Budaya Lokal Gorontalo: Mendesakkah?) Thalib, Mohamad Anwar
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.1075

Abstract

Tujuan penelitian ini adalah untuk menyajikan sejumlah argumen tentang pentingnya membangun keilmuan akuntansi berbasis nilai-nilai budaya lokal daerah Gorontalo. penelitian ini menggunakan paradigma Islam dengan jensi metode kualitatif. hasil kajian menunjukkan bahwa pertama, pada praktiknya masyarakat Gorontalo mengimplementasikan akuntansi berbasis nilai-nilai kearifan lokal berupa tolong menolong (huyula), belas asih (motoliango), kerukunan (rukuno), musyawarah (dulohupa), mufakat (heluma), dan keimanan pada Sang Pencipta. Kedua, akuntansi kegorontalo yang dipraktikkan oleh masyarakat setempat bertolak belakang dengan akuntansi barat yang hidup dengan nilai materialisme, egoisme, utilitarian, dan sekularisme. Ketiga, akuntansi kegorontaloan saat ini tengah berada oleh himpitan pengadopsian, pengimplementasian, dan pengembangan akuntansi barat. Keempat, membangun akuntansi kegorontaloan bukan sekadar penting namun mendesak untuk dilakukan dengan tujuan untuk melestarikan nilai-nilai budaya Gorontalo. Kesimpulan dari kajian ini adalah membangun akuntansi kegorontaloan penting dilakukan hal tersebut disebabkan untuk melestarikan nilai-nilai budaya lokal.
Refleksi Nilai-nilai Budaya Lokal Di Balik Praktik Akuntansi Masjid Thalib, Mohamad Anwar; Suhega, Hilwa Faradhilla; Huruji, Sindriyanti
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 3 No. 1 (2023): January-June 2023
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v3i1.5332

Abstract

Abstract: This study aims to photograph mosque cost accounting based on local wisdom values in Gorontalo. This research topic is important to do because it is an effort to preserve local cultural values from cost accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The results showed that the salaries of the worshiper prayer, preacher, caller prayer, and cleaners were taken from the mosque's charity box. The cost of constructing the mosque was obtained from donations from the community, both in the form of building materials and money. In contrast, the cost of providing equipment was taken from the personal funds of the mosque management. The practice of cost accounting is conditional on the value of gratitude (sukuru) and sincerity (ihilasi), which manifest faith in the Creator. In the culture of the people of Gorontalo, these values are often instilled by parents through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there. This phrase teaches that in life, do not just chase what is visible but also look for something that is not visible but exists.Keywords; cost, mosque, Islamic ethnomethodology, Gorontalo Abstrak. Penelitian ini bertujuan untuk memotret akuntansi biaya masjid berbasis nilai-nilai kearifan lokal di Gorontalo. Topik penelitian ini penting untuk dilakukan karena sebagai upaya untuk melestarikan nilai-nilai budaya lokal dari praktik akuntansi biaya. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian. Biaya gaji imam, khotib, adzan, dan petugas kebersihan diambil dari kotak amal masjid. Biaya pembangunan masjid diperoleh dari sumbangan masyarakat baik dalam bentuk bahan bangunan maupun uang, sementara itu biaya penyediaan peralatan diambil dari dana pribadi pengurus masjid. Praktik akuntansi biaya tersebut syarat dengan nilai syukur (sukuru) dan ikhlas (ihilasi) yang merupakan wujud dari iman kepada Sang Pencipta. Dalam kebudayaan masyarakat Gorontalo nilai-nilai tersebut sering ditanamkan oleh para orang tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Makna ungkapan ini adalah mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada. Kata kunci; biaya, masjid, etnometodologi Islam, Gorontalo
Pelatihan Aplikasi Zotero pada Mahasiswa Jurusan Akuntansi Syariah Thalib, Mohamad Anwar
Jurnal Abdimas Multidisiplin Vol. 2 No. 2 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v2i2.2441

Abstract

Purpose: This training aimed to enhance the understanding of Sharia Accounting students regarding the use of the Zotero reference management application. The aim of the training stems from the problem of many students needing to help correctly and efficiently make citations and bibliographies. Methodology/Approach: Training consisted of several stages. The first stage involves installing the Zotero application and Zotero connector. The second stage involved an explanation of the Zotero interface. The third stage involved building a database, the fourth stage involved creating citations and bibliographies, and the final stage was evaluation. Results/findings: The training results indicated an improvement in Sharia Accounting students' understanding of using the Zotero application. This is demonstrated by the evaluation results of the participants, which show that they were able to input citations and create bibliographies correctly. Limitations: The limitations of this study include the fact that Zotero training is limited to inputting and creating citations and bibliographies and has yet to reach the stage of data synchronization from local computers/laptops to the Zotero server. Contribution: Training using the Zotero application assists Sharia Accounting students in efficiently preparing their final assignments (proposals/theses), saving time and minimizing the risk of errors in reference writing.
Uncovering Local Cultural Values Behind Income Accounting Practices By Ilabulo Sellers: Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Malik, Adelia; Ibrahim, Cindriyati; Ahaya, Maryam S.
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 2 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i2.6116

Abstract

This study aims to reveal the local cultural values behind income accounting practices by ilabulo sellers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study show that ilabulo sellers use their income to finance personal needs, such as making this income as capital to return to selling ilabulo, finance household needs, and in addition to their children's snacks. Furthermore, the ilabulo sellers use their income to share among themselves, such as with scavengers. The income accounting practice is driven by compassion (motoliango). In the culture of the Gorontalo people, there is lumadu (expression) “delo tombowata lo tabo wau labiya" which means like a mixture of fat and sago. This expression contains the meaning of a sakinah household life. "Diila o'onto, bo wolu-woluwo" means invisible, but there. This phrase teaches that in life, do not just chase what is visible but also look for something that is not visible but exists. The following research recommendation is to examine accounting practices by sellers of traditional food in the form of binthe biluhuta. The implication of this research is to present accounting practices by Ilabulo sellers based on local cultural values.
PELATIHAN ANALISIS DATA MODEL MILES DAN HUBERMAN UNTUK RISET AKUNTANSI BUDAYA Thalib, Mohamad Anwar
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 1 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.945 KB) | DOI: 10.30603/md.v5i1.2581

Abstract

This training comes from starting many accounting research based on local wisdom values. This is also in line with the interest of the Islamic Accounting Department students to study culture-based accounting research. However, this interest is still constrained by their shared understanding of data analysis to explore cultural accounting research. This training aims to increase students' knowledge of Islamic Accounting majors on the Miles and Huberman model data analysis for cultural accounting research. This training was divided into four stages; pre-test, material explanation, illustration of data analysis in cultural accounting research, and post-test. The training results showed an increase in students' understanding of Miles and Huberman's data analysis models for cultural accounting research. This increase in performance could be seen through the post-test results of the participants showing a higher score than the pre-test results.
ISLAMIC ETHNOMETHODOLOGY STUDY TO REVEAL LOCAL WISDOM VALUE BEHIND AGRICULTURAL ACCOUNTING PRACTICES Thalib, Mohamad Anwar
Kodifikasia Vol 17 No 2 (2023)
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v17i2.7056

Abstract

Penelitian ini berangkat dari permasalahan tentang semakin termarginalisasikan nilai-nilai budaya lokal akibat pengadopsian dan pengembangan riset akuntansi yang hanya berfokus pada nilai-nilai modernitas berupa egoisme, materialisme, dan sekularisme. Penelitian ini bertujuan untuk mengungkap nilai kearifan lokal di balik praktik akuntansi pertanian. Penelitian ini menggunakan pardigma Islam. Etnometodologi Islam adalah pendekatan yang digunakan dalam kajian ini. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil kajian menunjukkan terdapat dua praktik akuntansi pertanian yaitu keuntungan dan kerugian. Praktik akuntansi keuntungan hidup dengan semanagat tolong menolong atau dalam kebudayaan Islam Gorontalo lebih dikenal dengan sebutan huyula. Praktik akuntansi kerugian diimpelemtasikan oleh para petani dengan nilai kesabaran. Dalam kebudayaan Islam Gorontalo, nilai kesabaran tersebut sering diinternalisir oleh para tua-tua melalui ungkapan (lumadu) eya dila pito-pito’o artinya Tuhan tidak menutup mata. Makna ungkapan ini adalah apapun yang kita lakukan Allah selalu melihat. Implikasi penelitian ini adalah menghadirkan konsep akuntansi pertanian berbasis nilai kearifan lokal This research departs from the problem of the increasingly marginalized local cultural values due to the adoption and development of accounting research that focuses only on modern values in the form of egoism, materialism, and secularism. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm. Islamic ethnomethodology is the approach used in this study. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that there are two agricultural accounting practices, namely advantages and disadvantages. The accounting practice for living with the spirit of mutual help, or in Gorontalo's Islamic culture, is better known as huyula. Farmers with the value of patience implement the practice of accounting for losses. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through the expression (lumadu) eya dila pito-pito'o, which means God does not close his eyes. This phrase means that whatever we do, Allah is always watching. The implication of this research is to present the concept of agricultural accounting based on local wisdom values.
Loss Accounting And Local Wisdom: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar
Kodifikasia Vol 19 No 2 (2025): Kodifikasia: Jurnal Penelitian Islam
Publisher : IAIN PONOROGO

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

Abstract

This study examines the practice of loss accounting carried out by fishermen in Gorontalo, based on local wisdom values, as a response to the dominance of Western accounting concepts that tend to overlook indigenous community-based approaches. The main objective of this research is to uncover the strategies used by fishermen to face and manage losses within their cultural and religious context. An Islamic ethnomethodological approach was employed in data analysis, which was conducted through five analytical stages: charity, knowledge, faith, revelation information, and courtesy. The results reveal two main strategies for minimizing loss: a fuel deposit system and side activities that generate additional income. These strategies are grounded in the values of sabari (patience) and sukuru (gratitude), derived from the Gorontaloan Islamic philosophy lumadu diila o’onto, bo wolu-woluwo, which means seeking both visible and invisible blessings. The fishermen’s loss accounting practices demonstrate a strong interconnection between spirituality, local culture, and economic management, offering a contextual alternative to conventional accounting systems. These findings provide important contributions for academics, policymakers, and practitioners in designing accounting frameworks that respect cultural and spiritual dimensions.
REFLEKSI NILAI-NILAI KEARIFAN LOKAL DI BALIK KOMENTAR NETIZEN ATAS KASUS KORUPSI DI GORONTALO: STUDI NETNOGRAFI Thalib, Mohamad Anwar
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.142

Abstract

The corruption case in Gorontalo has sparked public reaction on social media, which goes beyond spontaneous criticism and reflects local wisdom values. However, previous studies have focused more on public opinion in general without linking it to local cultural philosophies, thus there is a gap in understanding the intersection of local culture and digital discourse. This research formulates the question: what form do the values of local wisdom take behind netizen comments on corruption cases? Using a qualitative method with a netnographic approach, the research locus is on three TikTok videos themed around corruption in Gorontalo. Data was collected thru comment documentation and then analyzed using the interactive Miles & Huberman model. The findings reveal two unique values, namely social empathy (delo wamala lo amango wawu u'unti) and social satire (boututu lo walito), which serve as mechanisms for digital social control. This study offers a new perspective on how local wisdom is reproduced in cyberspace, and recommends integrating cultural values into anti-corruption digital literacy strategies.
Profit and Local Culture in Pesantren: A Transcendental Phenomenology Mohamad Anwar Thalib; Mohamad Akbar Ali; Nurjayanti Langgai
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.5404

Abstract

Research Purpose: This study aims to explain how profit is conceptualized within the cultural and spiritual context of Islamic boarding schools (pesantren) in Gorontalo, Indonesia. Method: The study employs a transcendental phenomenology approach within the interpretive paradigm, using qualitative methods with purposive sampling of teachers at Hidayatullah Islamic Boarding School. Data were collected through in-depth interviews and analyzed using noema, epoche, noesis, intentional analysis, and eidetic reduction.Research Findings: The study reveals three dimensions of profit: (1) material profit, such as salary and allowances, viewed as appreciation for teachers' dedication; (2) non-material profit reflected in students’ achievements, which generate pride, happiness, and institutional value; and (3) transcendental profit, manifested in acts of worship believed to yield eternal rewards from Allah SWT. These meanings align with the Gorontalo local philosophy Diila o’onto, bo wolu-woluwo (unseen but present), combining material, social, and spiritual aspects.Novelty: This study contributes to the development of context-based accounting by demonstrating that profit in pesantren is holistic and culturally embedded. It offers a locally grounded model of teacher welfare and enriches the discourse of spiritual and cultural accounting in Indonesia.   Tujuan Penelitian: Penelitian ini bertujuan menjelaskan bagaimana laba dimaknai dalam konteks budaya dan spiritualitas pesantren di Gorontalo, Indonesia.Metode dan pendekatan: penelitian menggunakan pendekatan fenomenologi transendental dalam paradigma interpretif, dengan metode kualitatif dan pemilihan informan guru Pesantren Hidayatullah secara purposive. Data dikumpulkan melalui wawancara mendalam dan dianalisis melalui tahapan noema, epoche, noesis, analisis intensional, dan reduksi eidetik.Temuan Penelitian: Penelitian mengungkap tiga dimensi makna laba: (1) laba material berupa gaji dan tunjangan sebagai bentuk apresiasi; (2) laba non-materi berupa prestasi siswa yang menghadirkan kebanggaan, kebahagiaan, dan nilai tambah bagi institusi; serta (3) laba transendental berupa amal ibadah yang diyakini memberi pahala abadi dari Allah SWT. Makna ini mencerminkan falsafah lokal Gorontalo Diila o’onto, bo wolu-woluwo (yang tak terlihat namun hadir), yang menyatukan dimensi material, sosial, dan spiritual.Kontribusi: Penelitian ini memberikan kontribusi terhadap pengembangan akuntansi berbasis konteks lokal dengan menunjukkan bahwa laba di pesantren bersifat holistik dan terikat budaya. Studi ini menawarkan model kesejahteraan guru berbasis kearifan lokal dan memperkaya wacana akuntansi budaya dan spiritual di Indonesia.
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto Basir, Ahmad Fadhil Briando, Bobby Budianto, Rahman CINDRI TARIKI Cindriyati Ibrahim Damiti , Fatmawaty Djeman, She Putri Chelonita Edis , Edis Edis, Edis Faisal Abdullah FATHIR PAPUTUNGAN Fatma Rauf Fatmawaty Damiti FEBIOLA JUSUF Hanasi, Syaila Mulyani Harun, Fadila M. Hilwa Faradhilla Sugeha Hilwa Sugeha Huruji, Sindriyanti Ibahim, Khairunnisa Ibrahim, Cindriyati Ijini, Amelia Ismail, Ulvarien Jusuf, Febiola Kiayi, Siti Sarah Kumadji , Dimas Kuntuamas, Muhliansyah J.A Lizatul Zanna M Sahrul Mabunga, Vitriyani Dg Malik, Adelia Mamonto, Priciliana Natasya Maryam S. Ahaya Ma’luna, Sri Salni Safitri Mei K. Abdullah Miftah, Seyan Nur Miftahur Rizkah Moh. Aldi Mohamad Akbar Ali Mohamad Sahrul Mohamad, Anggun Fitra N. Mohamad, Roni Monantun, Widy Pratiwi MUHLIANSYAH J.A KUNTUAMAS Muhliansyah J.A. Kuntuamas Nabila Putri H. Yunginger Nadia Saputri R. Bau Nadia Saputri R. Bau Nur Laila Lawani Nurahmi Tiara Nurhayati Ntuka Nurhayati Ntuka Nurjayanti Langgai Paputungan , Vindi Paputungan, Vindi Pinga, Rika Oktaviyani Polapa, Asma Priciliana N Mamonto Rafka Suaib Rahman Budianto Rahmatia Rahmatia, Rahmatia Rifdayanti Paungan Rifdayanti Paungan RIKA OKTAVIANI PINGA Rizkah, Miftahur Rizkah Rizky Rizhaldy Surdana Rizky Rizhaldy Surdana Rohali R Tuna Rohalia R Tuna Roni Mohamad Rumampuk, Rismawati Saikim, Fitri S. Seyan Nur Miftah She Putri Chelonita Djelman Sindriyanti Hurudji Sindriyanti Huruji Siskawati Yunus Njuu Siti Sarah Kiayi Sri Mandalika Mosu Suaib, Rafka Suhega, Hilwa Faradhilla Sulastri, Ririn Dwi Sulis Lia Syamsudin Supandi Rahman Susanti Rasyid Syamsudin, Sulis Lia Tariki, Cindri Tiara, Nurahmi Ulvarien Ismail Umar, Tiara Pratiwi A Vindi Paputungan Vitriyani Dg Mabunga Widy Pratiwi Monantun Widy Pratiwi Monantun Yulia Puspitasari Gobel Yunginger, Nabila Putri H.