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All Journal ETIKONOMI JURNAL ECONOMIA Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI JURNAL ECONOMINA Journal Research of Social Science, Economics, and Management Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
Lucky Nugroho
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Preventing Financial Statement Fraud in State-Owned Entreprises: The Strategic Role of the Audit Committee in Moderating Financial Pressure and Corporate Governance Pratiwi, Ajeng; Nugroho, Lucky
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/dv5nqv89

Abstract

The financial statement fraud case in Indonesian State-Owned Enterprises (SOEs) raises concerns related to transparency and accountability of corporate governance. This phenomenon indicates a gap between strict regulations and weak supervision implementation. Previous studies have shown inconsistent results related to factors affecting financial statement fraud, so further studies are needed. This study analyzes the influence of return on assets (ROA), independent commissioners, and company size on financial statement fraud, and it evaluates the audit committee's role as a moderation variable. Using panel data regression and Moderated Regression Analysis (MRA), this study processed data from 29 state-owned companies listed on the IDX for 2018–2023. The study results showed that ROA and Company Size positively affected financial statement fraud, while Independent Commissioners had a negative effect. The Audit Committee has been proven to weaken the negative impact of ROA and Company Size and strengthen the influence of Independent Commissioners in reducing fraud. This study expands the application of Agency Theory in the context of SOEs. It emphasizes the importance of strengthening supervision through the Audit Committee and Independent Commissioners to prevent the manipulation of financial statements.
Exploring the Benefit of Introducing Accounting and Finance Knowledge for Micro and Small Entrepreneurs During the COVID-19 Pandemic Hidayah, Nurul; Nugroho, Lucky; Suharman, Harry; Ali, Anees Janee
ASEAN Journal of Community Engagement Vol. 6, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers held virtual or online workshops for 75 micro and small business entrepreneurs, whose majority of the participants have a high school educational background. The results of this study show influential benefits experienced by the participants, who also stated that the activity and social interaction must be held regularly as a guide and to provide them with updated information. The activities also motivated them to continue working hard to sustain their business. This study demonstrates that such programs can provide support for the sustenance of micro and small businesses.
Digital Muamalah Transaction Transformation: Fintech Integration with TSR Principles Erviana, Nita; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 2 (2025): ECIF Journal August 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i2.211

Abstract

This study examines the transformation of digital muamalah contracts in Islamic fintech, focusing on the integration of the Tawhid String Relationship (TSR) and Transaction Cost Theory (TCT) principles. The emerging phenomenon is a shift from conventional transactions to digital platforms that comply with Islamic principles. However, there is a gap between technological developments and Islamic jurisprudence (fiqh) understanding regarding Islamic digital transactions, leading to challenges in Islamic compliance. This study uses a qualitative approach with secondary data collection through relevant literature. The results show that the application of technologies such as blockchain and smart contracts can increase efficiency and transparency in digital transactions, but still require strict supervision to ensure compliance with Islamic principles. Maqasid Sharia serves as a foundation to ensure that every innovation continues to support the welfare of the community. The theoretical implication of this study is the development of TSR and TCT theories in the context of Islamic fintech, while the practical implication is the need for clearer regulations and more intensive education to increase Muslim literacy regarding digital contracts. This study also provides suggestions for the development of more efficient and Islamic fintech platforms in Indonesia that comply with Islamic principles.
Strategic Transformation of the Muhammadiyah Islamic Organisation through BPRS Matahari in Strengthening Sharia Financial Inclusion Nugroho, Lucky; Putra, Yananto Mihadi; Doktoralina, Caturida Meiwanto; Purnama, Adhy
Social and Economic Bulletin Vol. 2 No. 2 (2025): SEBI Journal May 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i2.218

Abstract

The growth of Islamic banking in Indonesia has not been able to fully reach grassroots communities and MSME players, causing dissatisfaction, including from the Muhammadiyah community. The gap between the principle of justice and the reality of commercialization of Islamic institutions has created a need for new solutions. This study aims to examine the establishment of BPRS Matahari as Muhammadiyah's strategic repositioning in strengthening community-based Islamic financial inclusion. Furthermore, using descriptive qualitative methods through analysis of organizational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytizing) as well as an intermediary instrument that favors the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolizes the integration of theological, social, and economic values in accordance with the maqasid syariah. The support of the Muhammadiyah Social Enterprise (AUM) network creates a closed-loop ecosystem that strengthens the legitimacy and sustainability of the institution. These findings have theoretical implications by integrating the Tawhid String Relationship theory and institutional theory, as well as practical contributions to the development of a community-based Islamic microfinance model. The novelty of this research lies in its emphasis on the role of religious organizations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
How Firm Size Moderates Low-Cost Growth and Non-Performing Loans in Determining Bank Profitability Fitriana, Ade; Nugroho, Lucky
Social and Economic Bulletin Vol. 2 No. 2 (2025): SEBI Journal May 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i2.217

Abstract

This study aims to analyze the effect of low-cost funds, credit distribution growth, and non-performing loans on bank profitability as measured by Return on Assets (ROA), and to examine the role of firm size as a moderating variable. The research was conducted on 18 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employed a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). The results show that low-cost funds and credit growth have a significant positive effect on profitability (ROA), while non-performing loans have a significant negative effect. Furthermore, firm size moderates the relationship between the independent variables and profitability, indicating that larger banks are more capable of optimizing low-cost funding and credit expansion while mitigating the negative impact of non-performing loans. These findings provide managerial implications for banking institutions to enhance profitability through efficient fund management, prudent lending, and effective risk control. For regulators, the results offer insights into developing supervision policies that consider firm size as a determinant of financial performance and stability.
The Influence of Tax Understanding, Taxpayer Awareness, and Government Trust as a Moderating Variable on Taxpayer Compliance (Empirical Study on MSMEs Registered at the Jakarta Palmerah Pratama Tax Office) Endrianto, Fauzy; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.149

Abstract

This study aims to examine the extent to which tax understanding, taxpayer awareness, and trust in the government affect the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). The phenomenon at KPP Pratama Jakarta Palmerah indicates a discrepancy between the increase in the number of registered MSMEs which increased from 6,005 in 2020 to 7,241 in 2024, and the decrease in the number of tax reports from 1,588 to 1,469. This condition indicates that the level of MSME tax compliance remains relatively low. This study employs a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. A total of 100 MSME actors were selected through an accidental sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, R² value, goodness of fit, and hypothesis testing through bootstrapping. The results show that tax understanding, taxpayer awareness, and trust in the government have a positive and significant effect on tax compliance. However, trust in the government has not been shown to strengthen the relationship between understanding or awareness and compliance. These findings confirm that internal taxpayer factors play a dominant role in shaping compliance, while trust in the government serves as an independent supporting factor.
Cooperatives and MSMEs in Strengthening Indo-Pacific Economic Resilience and Sovereignty Doktoralina, Caturida Meiwanto; Igorevna, Volkhonova Mariya; Nugroho, Lucky; Hidayah, Nurul
Jurnal Lemhannas RI Vol 13 No 2 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i2.1059

Abstract

Purpose: This article examines the contribution of cooperatives and micro, small, and medium enterprises (MSMEs) to Indonesia’s economic resilience and sovereignty amid rising geopolitical competition in the Indo-Pacific region. Study Design/Methodology/Approach: The study applies a descriptive qualitative method grounded in Systems Theory and the Resource-Based View. It analyses secondary data drawn from government records, academic sources, and institutional publications using content and thematic analysis. Findings: Cooperatives and MSMEs significantly support national output and community-level economic engagement. However, their role remains peripheral in Indonesia’s geoeconomic orientation. Strengthening their institutional capacity through policy realignment, digital advancement, and deeper integration into regional supply chains is essential to reinforce their resilience and economic sovereignty. Originality/Value: By framing cooperatives and MSMEs within the Astagatra framework, the article highlights their relevance to both social and natural resilience pillars of national strength. Their embeddedness within grassroots economic structures and their adaptive capacity provide a foundation for decentralised economic defence. The article offers a novel perspective by linking community-based economic actors to Indonesia’s long-term national resilience agenda, advancing geostrategic discourse beyond state-centric paradigms.
The Effect of Intellectual Capital Components on Financial Performance of Islamic Commercial Banks in Indonesia Diani, Treska Melsa; Nugroho, Lucky
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.885

Abstract

Islamic commercial banks in Indonesia have grown rapidly, yet their profitability remains lower and more volatile than that of conventional banks. This condition raises questions about the role of intellectual capital in creating sustainable financial performance. This study aims to examine the effect of value added capital employed, value added human capital, and value added structural capital on the financial performance of Islamic commercial banks in Indonesia over the period 2015–2024. The research used a quantitative approach with monthly data from all Islamic commercial banks registered with the Financial Services Authority of Indonesia. Data were analyzed using multiple linear regression after fulfilling classical assumption tests and handling outliers. The results show that the three components of intellectual capital simultaneously have a significant effect on return on assets and explain 88.9 percent of its variation. Partially, value added capital employed and value added human capital have a significant negative effect, while value added structural capital has a significant and strongly positive effect. These findings indicate that during the observation period, rapid asset expansion and high human capital costs tended to reduce short-term profitability, whereas investment in systems, technology, and organizational infrastructure became the main driver of profit growth.
The Effect Of Intellectual Capital On Competitive Advantage And Company Performance As A Moderating Variable Ahmad Badawi; Lucky Nugroho; Nurul Hidayah; Anees Jane Ali
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.155-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p10

Abstract

The global Covid-19 pandemic is a big challenge for mining companies in 2020. So far, the demandfor tin mining products has fallen quite sharply amid world fluctuations that continue to fluctuate.As developing countries struggle to survive and prosper, new standards are being set andcompanies around the world are increasingly competing for higher records. Mining companiesmust continuously increase their competitive advantage and efficiency through the best use of theirresources, both tangible and intangible. The purpose of this research is to analyze the effect of creditinstitutions on competitive advantage variables and to regulate financial performance.Quantitative research methods using multiple regression. Usage data is secondary data in the formof financial reports and publication reports for 2020-2021. The result of the research is IC has noeffect on the Company's Competitive Advantage. ROA significant negative effect, which meansthat increasing the company's ROA does not increase the company's advantage, and ROA doesnot strengthen the moderating influence of IC on Competitive Advantage.
The Urgency of Digitalization Vis-a-Vis Business Trends (Indonesia Case) Lucky Nugroho; Surender Mor; Diah Iskandar; Erna Setiany; Daru Asih; Febyola Mellin
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

The purpose of this conceptual paper is to understand how entrepreneurs cope with the challenges posed by Gen Z and Millennials consumers in the era of COVID-19, the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), the era of Industrial Revolution 4.0 and consumer retention under this uncertain business environment. We employed a descriptive-qualitative method to analyse Indonesia's Gen Z and Millennials. The findings infer that present-day entrepreneurs have swiftly adapted to the earlier challenges and successfully survived and competed with businesses. The study suggests that the needs and desires of Gen Z and Millennials, new normal conditions, the VUCA era, and the Industrial Revolution 4.0 emerged as crucial factors for entrepreneurs in adapting to the business in uncertain scenarios. The paper's inferences can be significant for entrepreneurs, businesses, and future researchers as it provides information, references, and scientific treasures for entrepreneurs, businesses, and consumers, especially Gen Z and Millennials.
Co-Authors Abd. Akram H Achmad Jamil Ade Maharini Adiandari Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apollo Daito Apriliani, Nailah Arief Bowo Prayoga Kasmo Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki Abdullah Baihaki, Ra'sya Hilaly Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daru Asih Daud Muharam Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah Nur Saidah Fauziah, Ulfah Nurillahi Fayakunarto Fayakunarto Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Inna Vladimirovna Lukashenko Iqbal Chendriawan Irawan, Syahril Irwansyah Putra Islami, Wardah Istianingsih Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Joko Pramono Ken Paramita Aryana Khosyarina, Qhori Kuncoro, Fiki Wahyu Kup Yanto Setiyono Lailatul Barokah Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahayanti Fitriandari Mahroji, Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mokhamad Afrizal Arnaz Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Mukarramah, Makkatul Mulyani, Susi Dwi Nadilla Nadilla Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nun Syaroni Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa Nurul Hidayah NURUL HIDAYAH Nurul Hidayah Oyong Lisa Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rido Hermawan Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safira Safira Safitri, Yolanda Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi