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TREATMENT OF HUMAN RESOURCES ACCOUNTING AT PT.POS INDONESIA Rahim, Rahmatika; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15564

Abstract

This research is motivated by the importance of the role of human resources in company operations and the need for proper accounting records of related costs. PT Pos Indonesia as a state-owned company engaged in logistics and financial services has complexities in human resource management. The purpose of this study is to find out how accounting treats human resource costs and how they are recognized in the company's financial system, especially in PT Pos Indonesia Parepare Branch. This research method is classified as a qualitative research method, meaning that this research seeks to describe, record, analyze, and explain what is researched through observation, interviews, and documentation research. This research approach is a case study, the type of research carried out is Field Research (field research). The results of the study show that the accounting treatment of human resources at PT Pos Indonesia is carried out through recording costs as an expense in the income statement. The Company does not recognize human resources as assets in its financial statements, but manages them strategically through periodic performance appraisal policies, online training through internal applications, and AKHLAK value-based work discipline development. Thus, the approach used is expense-based, but the company still views HR as an important factor in operational success. Although PT Pos Indonesia is not an Islamic financial institution, in practice it still pays attention to the principles of sharia principles, such as transparency, fairness, and the separation of social funds from the company's operational funds. These values are in line with the principles of sharia accounting as contained in the QS. Al-Baqarah verse 282 which emphasizes the importance of recording and justice in muamalah. Thus, human resource accounting at PT Pos Indonesia demonstrates the integration between professional practice and ethical values in Islam.
Perbedaan Konseptual dalam Laporan Keuangan: Antara Entitas Bisnis Konvensional dan Syari’ah Husnur Raja'; Syahriyah Semaun
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 5, No. 2, Desember 2025, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v5i2.7432

Abstract

Abstract. The preparation of financial statements follows PSAK standards for conventional entities and Sharia PSAK for entities based on Islamic principles. Although both aim to provide relevant information for decision-making, there are fundamental conceptual differences stemming from the philosophy of their respective economic systems. These differences significantly affect the structure, substance, and orientation of the financial statements. This study employs a literature review method by comprehensively examining various relevant scientific sources. The results indicate significant differences between conventional and Sharia financial reporting due to their underlying economic values. Conventional accounting tends to focus on the interests of capital owners, profit maximization, asset growth, and the principles of economic efficiency and value neutrality. In contrast, Sharia financial statements do not merely present financial data but also prioritize the principles of justice, transparency, and full sharia compliance. The Sharia orientation emphasizes social and spiritual accountability to achieve the common good (maslahah) for all stakeholders within a comprehensive philosophical and ethical framework of Islamic economics. Abstrak. Penyusunan laporan keuangan mengikuti standar PSAK untuk entitas konvensional dan PSAK Syariah untuk entitas berlandaskan prinsip Islam. Meskipun keduanya bertujuan menyediakan informasi relevan bagi pengambilan keputusan, terdapat perbedaan konseptual mendasar yang bersumber dari filosofi sistem ekonomi masing-masing. Perbedaan tersebut memengaruhi struktur, substansi, serta orientasi laporan keuangan yang disajikan secara signifikan. Penelitian ini menggunakan metode studi literatur dengan mengkaji berbagai sumber informasi ilmiah yang relevan secara komprehensif. Hasil penelitian menunjukkan adanya perbedaan nyata antara pelaporan keuangan konvensional dan syariah akibat perbedaan nilai ekonomi yang melandasinya. Akuntansi konvensional cenderung berfokus pada kepentingan pemilik modal, maksimalisasi laba, peningkatan aset, serta prinsip efisiensi dan netralitas nilai. Sebaliknya, laporan keuangan entitas syariah tidak hanya menyajikan data finansial semata, tetapi juga mengedepankan prinsip keadilan, keterbukaan, serta kepatuhan penuh terhadap ketentuan syariah (sharia compliance). Orientasi syariah menekankan aspek pertanggungjawaban sosial dan spiritual guna mencapai kemaslahatan bagi seluruh pemangku kepentingan dalam kerangka filosofis dan etika ekonomi Islam yang komprehensif.
Marketing Strategy of Mitra Dhuafa Credit Union Service Product Toward Customer Economic Enhancement Susianti, Susianti; Marhani, Marhani; Damirah, Damirah; Semaun, Syahriyah; Bahri. S, Andi
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1457

Abstract

Credit unions are one of the non-bank financial institutions that are still rarely glanced at; even so, cooperatives have provided a significant economic contribution to the community. Mitra Dhuafa Credit Union (KOMIDA) is one of the cooperatives that already has many branches and encourages an increase in the community’s financial capability. This study aims to analyze the preparation of marketing strategy plans and forms of service product implementation, analyze marketing strategy evaluations, and identify factors that can influence the marketing strategy of service products at KOMIDA. Data analysis in this study was carried out using deductive reasoning. Twelve studies were selected through four stages of exclusion, using a systematic literature review approach. The results of this study indicate that marketing strategy planning is carried out to ensure the benefits that KOMIDA can provide to its members; the implementation of ongoing products also offers many advantages in terms of improving customer quality; in terms of evaluation, KOMIDA carries out evaluation to improve performance and attract more customers. Finally, the factors that influence the marketing strategy of service products are the products themselves, forms of promotion, prices, and quality of service provided by the credit union.
Dilema Aktualisasi Diri: Perilaku Mahasiswa IAIN Parepare Dalam Konsumsi Skincare Tanpa Label Halal Nurfadilah Sindika Sari; Syahriyah Semaun; Andi Bahri S; Muliati Muliati; Muzdalifah Muhammadun
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8959

Abstract

Abstrak Saat ini skincare tanpa label halal banyak dikonsumsi oleh mahasiswa untuk mendapatkan kulit putih dan bersih. Perilaku konsumsi seperti ini tidak sesuai dengan perilaku konsumsi islam yang mana sebagai umat muslim diwajibkan untuk mengonsumsi barang/produk halal. Penelitian ini bertujuan untuk melihat pola aktualisasi diri mahasiswa yang dianalisis dalam teori konsumsi islam. Metode penelitian deskriptif kualitatif. Data primer berasal dari wawancara secara langsung dengan mahasiswa FEBI IAIN Parepare dan data sekunder berasal dari literatur-literatur yang sesuai topik penelitian. Hasil penelitian menunjukkan bahwa mahasiswa mampu mengaktualisasikan diri mereka dengan menggunakan skincare tanpa label halal sehingga mampu mempertahakan eksistensi di lingkungannya. Faktor-faktor yang mendorong mahahsiwa untuk menggunakan skincare tanpa label halal yaitu faktor sosial, faktor pribadi dan faktor psikologi. Mahasiswa menganggap label halal pada skincare tidak terlalu penting sehingga mereka tetap menggunakan skincare tanpa label halal. Hal ini menyebabkan terjadinya pergeseran pola konsumsi yang tidak sesuai dengan perilaku konsumsi islam.
EKSISTENSI KOPERASI WANITA DALAM MENINGKATKAN PENDAPATAN MASYARAKAT Syahriyah Semaun
AL-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Vol 11 No 2 (2018): AL-MAIYYAH
Publisher : LPPM IAIN Parepare

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

Abstract

The existence of women's cooperatives in Indonesia is significant even though there are not many large female cooperatives, but women's cooperatives are capable of assisting the government in overcoming national problems such as reducing unemployment, improving health, improving education and addressing gender issues. Cooperatives are a place for women to improve their family economy, self-actualization for women. Women are no longer just housewives but cooperatives have proven their superiority in empowering women as pioneers in helping micro-businesses in their region. Therefore women's cooperatives need to be grown and encouraged.
Orientasi dan Strategi Bertahan Persaingan Kewirausahaan Perempuan pada UMKM Eka Dewintara; St. Aminah; Syahriyah Semaun; Muliati; Andi Bahri
AL-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Vol 17 No 1 (2024): AL-MAIYYAH
Publisher : LPPM IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/almaiyyah.v17i1.8801

Abstract

This research discusses entrepreneurial orientation and survival strategies among female entrepreneurs in the city of Parepare. This research is a qualitative research. The main problem in this research; 1) What is the entrepreneurial orientation of female entrepreneurs in facing MSME competition in Parepare city?, 2) What is the survival strategy of female entrepreneurs in facing MSME competition in Parepare city?, 3) What is the sharia economic perspective of female entrepreneurs in Parepare city in facing MSME competition? ?. Meanwhile, the method used in this research is a qualitative descriptive research method. It was found that female entrepreneurs in the city of Parepare have motivations for entrepreneurship, namely wanting to help the family economy, hobbies, and dreams of owning a business. With the strategy that is carried out so that the business continues to run as desired, namely carrying out regular evaluations (monthly and weekly), seeking knowledge related to the business being undertaken so that the business continues to develop and progress, determining target markets that suit the business, carrying out planning, and provide promotions or discounts to consumers. And it is in line with or in accordance with sharia economic principles. Where the sharia economic principles used are monotheism, justice and balance, free will and responsibility.
Pengaruh Pengendalian Manajemen Piutang Terhadap Likuiditas dan Profitabilitas PT Bank Syariah Indonesia yang Terdaftar di Bursa Efek Indonesia Safwa Al Zafitri; Syahriyah Semaun; Damirah Damirah; Muzdalifah Muhammadun; Andi Ayu Frihatni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5948

Abstract

This study examines the effect of accounts receivable management measured through indicators such as Days Sales Outstanding (DSO), receivable turnover, and collection period on the financial performance of companies. The research was conducted using a quantitative approach with secondary financial data collected from company reports. Statistical analyses were performed to evaluate whether efficient receivable management contributes to improvements in liquidity, profitability, and overall financial stability. The results show that shorter DSO and higher receivable turnover are strongly associated with enhanced financial performance, as reflected in indicators such as Return on Assets (ROA), Return on Equity (ROE), and the Loan to Deposit Ratio (LDR). These findings indicate that effective receivable management plays a crucial role in strengthening a firm’s financial position and operational efficiency. This study contributes to the growing body of literature highlighting receivables as a strategic component in corporate financial decision-making and provides useful insights for managers in optimizing credit policies to support sustainable financial performance.  
PENGARUH HARGA DAN CITRA TERHADAP KEPUASAN PASIEN RAWAT INAP DI RUMAH SAKIT UMUM DAERAH ANDI MAKKASAU KOTA PAREPARE Nurul Asmi Pratiwi; Damirah Damirah; Nurfadhilah Nurfadhilah; Muzdalifah Muhammadun; Syahriyah Semaun
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 1 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i1.1816

Abstract

Penelitian ini menginvestigasi fenomena kontradiktif kepuasan pasien di RSUD Andi Makkasau Kota Parepare, di mana Survei Kepuasan Masyarakat makro mencapai 88,7%, namun kepuasan internal rawat inap hanya berada di angka 78%, di bawah standar minimal nasional yakni 85%. Tujuan utama penelitian ini adalah untuk menguji dan menganalisis pengaruh harga dan citra rumah sakit secara parsial terhadap tingkat kepuasan pasien rawat inap di RSUD Andi Makkasau. Penelitian ini menggunakan metode kuantitatif asosiatif kausal dengan desain cross-sectional. Populasi penelitian berjumlah 11.427 pasien rawat inap periode Januari–Juli 2025. Sampel sebanyak 386 responden dipilih menggunakan teknik purposive sampling yang dihitung menggunakan rumus Slovin dengan tingkat kesalahan 5%. Pengumpulan data primer dilakukan melalui kuesioner berskala Likert, observasi, dan dokumentasi. Alat analisis data yang digunakan adalah Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil pengujian hipotesis menunjukkan bahwa: (1) Harga berpengaruh positif dan signifikan terhadap kepuasan pasien, dibuktikan dengan nilai koefisien 0,256, nilai T-Statistics 3,851, dan P-Values 0,000 < 0,05. (2) Citra rumah sakit berpengaruh positif dan signifikan terhadap kepuasan pasien, dibuktikan dengan nilai koefisien 0,677, nilai T-Statistics 10,336, dan P-Values 0,000 < 0,05. Kesimpulannya, keadilan tarif yang transparan serta reputasi institusi yang kredibel merupakan faktor penentu yang sangat signifikan dalam mengoptimalkan kepuasan pasien.
BSI Digital Financial Transition Mechanism in Improving the Financial Literacy of Urban and Rural Communities in Majene Rahmawati Rahmawati; Syahriyah Semaun
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1627

Abstract

The transformation of digital finance in the Islamic banking sector has become inevitable due to rapid technological progress and rising demand for inclusive efficient services. This study examines the digital transition mechanism implemented by Bank Syariah Indonesia in enhancing financial literacy in urban and rural communities of Majene Regency. Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving bank staff, customers, MSMEs, and community leaders. Thematic interactive analysis reveals that digital banking, especially mobile applications, functions as an informal learning medium that gradually improves financial literacy. Urban users benefit more due to better infrastructure and digital skills, while rural communities face barriers including limited access, low technological understanding, and trust issues. Religiosity and adherence to sharia principles also shape adoption decisions. Thus, literacy is influenced not only by knowledge and skills but also by social norms and beliefs. Overall, digital financial transformation represents a multidimensional social process requiring integrated innovation, community engagement, and supportive infrastructure to ensure inclusive and sustainable outcomes. Future strategies should emphasize localized education, user experience adaptation, and trust building initiatives to bridge the urban rural divide and maximize the impact of Islamic digital finance development across diverse community settings effectively.
PENDAPATAN NASIONAL DALAM PERSPEKTIF EKONOMI ISLAM: KAJIAN DAN TEORITIS Serliyana Serliyana; Syahriyah Semaun
NATUJA: Jurnal Ekonomi Syariah Vol. 5 No. 2 (2026): Mei (2026)
Publisher : Department of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Ibrahimy Banyuwangi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/kn5rtt44

Abstract

This study examines the concept of national income comprehensively in both conventional and Islamic economics. The main objective of this research is to gain a more complete understanding of the definition of national income as well as the Islamic economic perspective on this concept. This study uses a literature review method by analyzing various sources related to national income in both conventional and Islamic economics. The findings show that Islamic economics places justice, equitable distribution, and compliance with Sharia principles as the main foundations in managing national income. Instruments such as zakat, infaq, sadaqah, waqf, jizyah, kharaj, and ushr function as redistribution mechanisms to reduce social inequality. Therefore, national income in Islamic economics is not only oriented toward growth, but also toward achieving comprehensive and equitable societal welfare.
Co-Authors Abdul Halim Mahmud Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ahmad Dzul Ilmi Syarifuddin Ainul Fatha Isman Ali Wardani Ali, St Nurhayati Alifkah, Ayu An Ras Try Astuti An Ras Try Astuti Andi Ayu Frihatni Andi Ayu Frihatni Andi Bahri Andi Bahri Andi Bahri S Andi Bahri S Andi Bahri S Andi Bahri S Andi Bahri S. Andi Bahri, Andi Andi Muhammad Fawzy Ramadhan Anggi, Anggeryani Syam Annur, Destina Efri Arqam Arqam, Arqam Asia, Nurul Astuti, An Ras Try Ayu, Sinar Bahri, Andi Bahri. S, Andi Bunga, Purnamasari Cahya, Nilam Cakrah, Yuyun Andira Citra Dewi Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Darwis Darwis darwis darwis, darwis Dewi Setiyawati Dewintara, Eka Eka Dewintara Emily Nur Saidy Fadhliyah Ulfah Rustan Fatmawati, Fatmawati Firman Firman Firman Firman Firman Gusnawati Nurbaba Gusnawati Unna Gustia Gustia Gustia H, Muh Ilyas Halfiah Rustamin Hannani Hikmawati hilda, Evi Andriana Hj. Muliati Hj. St Nurhayati Husnul Khatimah Husnur Raja' Idris, Mahsyar Imamah, Ayu Nur Irmawati Irmawati Irmawati Irmawati Islamul Haq Islamul Haq Islamulhaq, Islamulhaq Isma Wulandari Pryatna Jumaini. S, Jumaini. S Juneda Juneda Juneda, Juneda Kamal Zubair, Muhammad Kartika Sabir Kurniawan, Andis lukman, nurhidaya M. Rafly Al Farezy Arif Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG Minhajuddin Madi Moh. Yasin Soumena Muh. Ahsan Kamil Muh. Akbar Muhammad Ilham Muhammad Kamal Zubair Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Rusydi Navri Muhammad Said Muhammad Suras Muhammad Taqdir Muhammadun , Muzdalifah Muliati Muliati Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Muliati, Muliati Murhim, Murhim Mus Mulyadi Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Mutmainna, Mutmainna Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Nur Afni Nurfadhilah, Nurfadhilah Nurfadilah Sindika Sari Nurfadillah Nurfadillah Nurfadillah Nurfadillah Nurhamida Nurhamida Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurul Asia Nurul Asmi Pratiwi Nurwijayanti Patmawati, Andi Kiki Puti Mandasari Putri, Winda Reskiyan Rachman, Mawaddah Rahim, Rahmatika Rahman Rahman Rahmatillah, Sri Fatimah RAHMAWATI RAHMAWATI Rasyid, Siti Rasyid, St. Cheriah Ridlo, Muhammad Rasyid Rini Purnamasari, Rini Riska Rismah Risman Rusanda Rukiah Rukiah S, Andi Bahri Sadli, Nurhemifitrah Safwa Al Zafitri SAHABUDDIN SAHABUDDIN Sahara, Ira Sahrani, Sahrani Sardia Sarmila, Sarmila Serliyana Serliyana Siti Nuraeni Sitti Jamilah Amin Sitti Jamilah Amin Sitti Jamilah Amin Sri Fatimah Rahmatillah St Aminah St Aminah St. Aminah St. Aminah St. Aminah St. Aminah St. Nurhayati St. Nurhayati Suarning Suarning Suarning Suarning, Suarning Sumi Susianti, Susianti Syamsul Ma'arif Umar, Umrah Yani Widodo, Uun Purwati Wisnu Wardana, Wisnu Yulia Faradhiba Zyahratul Wilda