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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KUALITAS AUDIT, OPINI AUDITOR, PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN UKURAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI Artrisca Tya Luxviasah; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13116

Abstract

This study aims to determine the influence of audit quality, audit opinion, and profitability on the delay in issuing audit reports, while considering the size of the board of commissioners as a moderating variable. The study is conducted on manufacturing firms that are publicly traded on the Indonesian Stock Exchange from 2019 to 2021. Purposive sampling procedures were employed, resulting in a sample size of 378. The research incorporates three independent variables, namely audit quality, audit opinion, and profitability. The study employs dummy variables to assess the audit quality, a dummy variable to represent the auditor's viewpoint, and the return on asset ratio (ROA) to measure profitability. The audit report lag is the dependent variable utilized. The findings of this study indicate that the audit report is delayed by the quality of the audit, the auditor's viewpoint, and profitability. The moderating effect of board of commissioners size on the link between audit quality and audit lag report is not significant.
Pengaruh Financial Distress, Return On Asset, Dan Operating Cash Flow Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dengan Opini Audit Sebagai Variabel Moderasi Safitri, Nur Septiyana; Bawono, Andy Dwi Bayu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.20279

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress, return on asset, dan operating cash flow terhadap ketepatan waktu penyampaian laporan keuangan dengan opini audit sebagai variabel moderasi.Metode Penelitian: Jenis penelitian ini menggunakan jenis penelitian kuantitatif, Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022 sejumlah 86 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian diambil dengan metode purposive sampling dan diperoleh sampel akhir sebanyak 126 laporan keuangan perusahaan. Pada penelitian ini menggunakan metode analisis regresi linier berganda dan moderated regression analysis (MRA).Originalitas: Pembaharuan pada penelitian ini yaitu penambahan variabel moderasi yaitu opini audit, serta penelitian ini menggunakan data terbaru yaitu periode 2018-2022, sehingga memperoleh hasil yang lebih menggambarkan situasi Perusahaan yang terbaru.Hasil Penelitian: Hasil uji hipotesis menunjukkan bukti empiris bahwa kesulitan keuangan mempengaruhi ketepatan waktu penyampaian laporan keuangan. Namun, return on assets dan arus kas operasional tidak mempengaruhi ketepatan waktu tersebut. Kesulitan keuangan juga tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang dimoderasi oleh opini audit. Sebaliknya, return on assets dan arus kas operasional berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang telah dimoderasi oleh opini audit.Implikasi: diharapkan dapat digunakan untuk memberikan gambaran mengenai pentingnya memperhatikan ketepatan waktu penyampaian laporan keuangan, khususnya yang bersumber dari internal perusahaan mengenai isi laporan keuangan perusahaan, terutama untuk perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Hal ini juga dapat menjadi bahan pertimbangan dalam pengelolaan keuangan atau aset perusahaan agar lebih relevan dan teratur dalam publikasi, sehingga dapat menarik minat pihak eksternal.Research Objectives: This research aims to identify and analyze the impact of financial distress, return on assets, and operating cash flow on the punctuality of financial statement submissions, with audit opinion serving as a moderating variable.Research Method: This research employs a quantitative approach, focusing on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique utilized is purposive sampling, resulting in a selection of 126 data points. The analysis methods applied in this study are multiple linear regression and moderated regression analysis (MRA).Originality/Novelty: The innovation of this research lies in the inclusion of audit opinion as a moderating variable, and it utilizes the most recent data from the 2018-2022 period. This ensures that the findings will more accurately reflect the current state of companies.Research Results : The hypothesis test results provide empirical evidence that financial distress influences the timeliness of financial statement submissions. However, return on assets and operating cash flow do not impact the punctuality of these submissions. Additionally, financial distress does not significantly affect the timeliness of financial statement submissions when moderated by audit opinion, while the return on assets.Implications: This study is anticipated to highlight the importance of timely financial statement submissions, particularly by internal company stakeholders concerning the content of their financial reports. This is especially relevant for energy sector companies listed on the Indonesia Stock Exchange (IDX). The findings can also serve as a consideration for financial or asset management companies to.
Faktor-faktor yang mempengaruhi profitabilitas pada sektor pertambangan yang terdaftar di BEI Wahyuningsih, Sri; Bawono, Andy Dwi Bayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.571 KB) | DOI: 10.32670/fairvalue.v5i1.2243

Abstract

Profitability is an analysis of financial ratios used to measure the company's ability to earn profit. The purpose of this study was to determine and analyze the effect of Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, on profitability, either simultaneously or partially. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 (a total of 126 companies). By using a sampling technique (purposive sampling) obtained as many as 42 companies that will be used as research objects. The test method to see the effect of the independent variable on the dependent variable is the multiple linear regression analysis method. Based on the results of the research simultaneously, it is known that, Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, have a significant effect on the profitability of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. However, partially, only Company Size and Independent Board of Commissioners have an effect on company profitability, while Liquidity and the Audit Committee have no significant effect on profitability.
Peningkatan Pengelolaan UPK di Kabupaten Sragen melalui Pendampingan Penyusunan Kebijakan dalam Manajemen Ulynnuhaa, Ovi Itsnaini; Wijayanto, Kusuma; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ariani, Kurnia Rina; Fauzan, Fauzan; Aris, Muhammad Abdul; Mujiyati, Mujiyati; Dewi, Syahrina Noormala
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i1.4043

Abstract

Unit Pengelola Kegiatan (UPK) memiliki peranan yang penting dalam mengelola dan menyelenggarakan kegiatan Dana Amanah Pemberdayaan Masyarakat (DAPM). Undang – undang Nomor 6 tahun 2014 tentang Desa mendorong desa untuk mandiri dalam mengelola pendapatan dan pengeluaran yang didanai desa. Dana Amanah Pemberdayaan Masyarakat (DAPM) merupakan salah satu program pemerintah daerah yang bertujuan untuk penanggulangan kemiskinan yang berbasis pemberdayaan. Sedangkan Unit Pengelola Keuangan (UPK) merupakan lembaga keuangan non-bank. UPK dalam mengelola simpan pinjam tentu memerlukan aturan yang jelas dalam menjalankan pengelolaan simpan pinjam (Indriani dkk, 2022). Selama ini pengelolaan simpan pinjam memiliki berbagai macam permasalahan. Adapun permasalahan yang muncul adalah pengelolaan dana perguliran yang dikelola UPK belum diimbangi dengan standar operasional prosedur (SOP) yang baik. Saat ini, UPK Kabupaten Sragen belum memiliki SOP perguliran yang cukup kuat untuk mendukung kegiatan simpan pinjam yang informatif dan transparan. Berdasarkan Focus Group Discussion (FGD) yang sudah dilakukan sebelumnya dengan mitra, yang bertempat di UPK Kecamatan Plupuh, menyatakan bahwa Kabupaten Sragen telah membentuk UPK. Sesuai dengan tugas dan fungsinya, UPK membantu DAPM dalam mengelola dana yang berfungsi untuk meningkatkan perekonomian Masyarakat. Kegiatan PKM yang akan dilaksanakan oleh Tim UMS diantaranya (1) Mendampingi mitra (UPK) dalam menyusun SOP bidang manajemen, (2) Melakukan Focus Group Discussion dengan seluruh UPK di Kabupaten Sragen, (3) Memberikan pelatihan terkait kebijakan di bidang manajemen kepada seluruh UPK di Kabupaten Sragen. Secara keseluruhan, kegiatan PKM ini diharapkan dapat meningkatkan manajemen tata kelola pelayanan UPK kepada Masyarakat, terwujudnya SOP bidang manajemen yang konsisten dan diterapkan di seluruh UPK Kabupaten Sragen, meningkatnya kegiatan pinjaman di Kabupaten Sragen.    
PENGARUH FINANCIAL DISTRESS, LEVERAGE, CAPITAL INTENSITY TERHADAP PRUDENCE DENGAN MENGGUNAKAN COMPANY SIZE SEBAGAI VARIABEL MODERASI Susanti, Susanti; Bawono, Andy Dwi Bayu
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17476

Abstract

This study examines the influence of financial distress, leverage, and capital intensity on accounting prudence, using company size as a moderating variable. The sample comprises energy sector companies listed on the Indonesia Stock Exchange (IDX). The total population for this study includes 86 companies listed on the IDX. The analytical techniques employed include multiple linear regression analysis and moderation regression analysis using SPSS 26. The data analysis results indicate that financial distress significantly affects prudence. However, leverage and capital intensity do not show a significant influence on prudence. Furthermore, company size is found to moderate the effects of financial distress, leverage, and capital intensity on prudence among the studied companies. Keywords: Accounting Prudence; Capital Intensity; Company Size; Financial Distress; Leverage
Bibliometric Waqf Management in Indonesia Heppy Purbasari; Bawono, Andy Dwi Bayu; Rangga Handika; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3054

Abstract

A significant quantity of abandoned waqf lands in Indonesia is evidence that the optimal management of waqf has yet to be achieved. The primary objective of this study is to identify and analyze the existing research lacunae in prior studies, hence facilitating the delineation of future research directions. The employed research methodology utilizes a quantitative approach, wherein publications are quantified using the publish or perish tool and analyzed using the Vosviewer software afterward. This study employs the terms "waqf management" OR "waqf management" AND Indonesia to search for papers inside the Scopus database, focusing on the research period from 2015 to 2022. The study yielded a total of 14 papers about the management of waqf. These articles were categorized into four distinct research areas, namely: (1) the enhancement of productive waqf, (2) the administration of the waqf system, (3) the legal aspects of waqf, and (4) crowdfunding through Sukuk. Based on the four themes above, it is evident that the advancement of productive waqf has been implemented throughout many waqf institutions in Indonesia, yielding favorable outcomes in enhancing the socio-economic conditions of impoverished individuals.
Pengaruh Privasi, Keamanan, Keandalan, dan Transparansi Terhadap Minat Penggunaan Payment Fintech UMKM di Watukelir Utami, Setiyawati Budi; Bawono, Andy Dwi Bayu; Sasongko, Noer
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 7, No 2 (2023): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v7i2.15976

Abstract

The growth of fintech companies is driven by the swift progress of information technology. The change in people's lifestyles towards electronic financial systems is the main driving factor. In this context, it is important to continue to increase interest in using fintech by Micro, Small and Medium Enterprises (MSMEs). This study aims to investigate the effect of privacy, security, reliability, and transparency on interest in using fintech, both individually and collectively. The theory used is the Theory of Planned Behaviour, which involves the concepts of privacy, security, reliability, transparency, and usage intention. The research method used is descriptive quantitative. The research sample consisted of 150 respondents selected by purposive sampling method. The data were analyzed using multiple linear regression with the help of SPSS software. The results showed that privacy, security, reliability, and transparency positively and significantly affect the interest in using fintech by MSME players, both individually and collectively.
Pengaruh Kepribadian, Motivasi Berwirausaha, Ekspektasi Pendapatan, Dan Pertimbangan Pasar Kerja Terhadap Minat Berwirausaha Pada Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2020) Sari, Tasya Arum; Bawono, Andy Dwi Bayu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4817

Abstract

Penelitian ini bertujuan untuk menguji secara empiris bagaimana pengaruh kepribadian, motivasi berwirausaha, ekspektasi pendapatan, dan pertimbangan pasar kerja terhadap minat berwirausaha pada mahasiswa Akuntansi. Populasi dalam penelitian ini adalah mahasiswa aktif Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Angkatan 2020. Jumlah sampel dalam penelitian ini sebanyak 159 responden. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer melalui penyebaran kuesioner. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel kepribadian, motivasi berwirausaha, dan pertimbangan pasar kerja berpengaruh signifikan terhadap minat berwirausaha pada mahasiswa Akuntansi, sedangkan ekspektasi pendapatan tidak berpengaruh terhadap minat berwirausaha pada mahasiswa Akuntansi.
Pengaruh Book-Tax Differences, Tingkat Utang, dan Perencanaan Pajak terhadap Persistensi Laba dengan Arus Kas Operasi sebagai Variabel Moderasi Pratama, Sri Adi; Bawono, Andy Dwi Bayu
SEIKO : Journal of Management & Business Vol 8, No 1 (2025): Januari - Juni
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i1.8020

Abstract

This study aims to provide empirical evidence regarding the influence of book-tax differences, debt levels, and tax planning on profit persistence, as well as the role of operating cash flow in moderating the relationship between independent and dependent variables in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This research employs a quantitative descriptive research design by conducting classical assumption tests, multiple linear regression analysis, and moderated regression analysis. The sampling method in this study employed purposive sampling, resulting in a sample of 108 data points used as research objects. The test results revealed that book-tax differences have a significant positive effect on profit persistence, while debt levels and tax planning have no significant effect on profit persistence. The moderated regression analysis results indicate that operating cash flow moderates the relationship between book-tax differences and profit persistence, but it does not moderate the relationships between debt levels and tax planning, respectively, and profit persistence.
Pengaruh Opini Audit, Audit Fee, dan Audit Tenure, Terhadap Kualitas Audit, Dengan Kompetensi Audit Sebagai Variabel Moderating Marcelia, Rossa; Bawono, Andy Dwi Bayu
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6639

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, fee audit, dan tenure audit terhadap kualitas audit, dengan kompetensi audit sebagai variabel moderasi. Penelitian empiris berfokus pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan metodologi kuantitatif dengan memanfaatkan sumber data sekunder. Sampel yang digunakan dalam penelitian ini meliputi perusahaan manufaktur yang terdaftar di BEI yang telah menjalani audit dan memperoleh hasil audit yang baik. Sampel ini dipilih berdasarkan preferensi yang ditunjukkan di web, seperti BEI, jurnal, dan penelitian sebelumnya. Penelitian ini menggunakan Purposive Sampling, yaitu suatu metodologi yang melibatkan pemilihan partisipan berdasarkan kriteria tertentu. Metode ini umumnya digunakan dalam penelitian dengan populasi besar, namun efektif dengan ukuran sampel yang lebih kecil dan kelompok yang lebih homogen. Setelah menganalisis temuan pengujian dan melakukan diskusi, dapat disimpulkan bahwa biaya audit berdampak pada kualitas audit, sedangkan masa audit tidak mempengaruhi kualitas audit. Kompetensi audit tidak memoderasi hubungan antara opini audit, fee audit, dan audit tenure dengan kualitas audit. Kata Kunci: Opini Audit, Audit Fee, Audit Tenure, Kualitas, Kompetensi
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Banu Witono Banu Witono, Banu Cahya Fahma Arrosyid Conteh, Abdul Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhani, Kharisma Putri Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar