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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Manajemen Indonesia Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi Jurnal Manajemen dan Bisnis Journal of Artificial Intelligence and Digital Business GIAT: Jurnal Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Jurnal Kajian Dan Penalaran Ilmu Manajemen Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan International Conference on Social Science
Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba Nurul Hinayah; Agusdiwana Suarni; Wahyuni Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9344

Abstract

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 < 0,05 and t_count is greater than t_table. that is 2,517 > 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. that is 2,979 > 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. ie 2,918 > 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing.
Cultural Accountability and Financial Practices in Mosque Institutions: Comparative Perspectives from Indonesia and Brunei Darussalam Norman Bin Hamdan; Nathasa Mazna Binti Ramli; Asharaf Bin Mohd Ramli; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6dqs4r31

Abstract

This study examines the interplay between cultural accountability and financial practices in mosque institutions through a comparative analysis of Indonesia and Brunei Darussalam. Adopting a qualitative comparative design, data were collected through semi-structured interviews, document analysis, and field observations across selected mosques representing diverse governance structures in both countries. The study conceptualizes cultural accountability as a set of embedded norms, values, and relational mechanisms—such as trust, participation, and moral responsibility—that shape financial behavior within religious institutions. The findings reveal two distinct yet complementary governance models. In Indonesia, mosque accountability is predominantly community-driven, characterized by participatory decision-making, social trust, and flexible financial practices, including welfare distribution and mosque-based economic empowerment initiatives. In contrast, Brunei Darussalam demonstrates an institutionalized model of accountability, where financial practices are regulated within a centralized state framework emphasizing compliance, standardization, and infrastructure-oriented fund allocation. Despite these differences, both contexts share a commitment to ethical stewardship, transparency, and the integration of digital financial tools to enhance accountability. This study contributes to the literature by integrating cultural and institutional perspectives into Islamic non-profit governance and highlighting the coexistence of horizontal and vertical accountability mechanisms. The findings offer practical implications for policymakers and mosque administrators in designing balanced governance frameworks that promote transparency, financial sustainability, and community welfare in Islamic institutions.
Pengaruh Marketplace dan Fasilitas Digital Payment terhadap Perilaku Konsumtif Mahasiswa Universitas Muhammadiyah Makassar Widiya Novitasari; Agusdiwana Suarni; Muhammad Khaedar Sahib
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9301

Abstract

Marketplace dan pembayaran digital telah berkembang berkat kemajuan teknologi digital, yang secara signifikan telah mengubah pola belanja masyarakat, terutama di kalangan mahasiswa. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana pasar dan pembayaran digital memengaruhi perilaku konsumtif mahasiswa Universitas Muhammadiyah Makassar secara individual dan bersamaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. 1.294 siswa aktif angkatan 2022 dikirimkan kuesioner menggunakan teknik simple random sampling dari 2.934 siswa yang tergabung dalam 39 program studi. Uji validitas, reliabilitas, dan asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas) dilakukan untuk menganalisis data menggunakan regresi linier berganda menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa Marketplace memberikan pengaruh yang positif dan signifikan secara parsial terhadap perilaku konsumtif mahasiswa, Nilai hitung t adalah 115,307 dan koefisien regresi adalah 0,827 (Sig. 0,000 < 0,05). Selain itu, pembayaran digital memiliki pengaruh yang positif dan signifikan terhadap perilaku konsumtif mahasiswa, dengan nilai hitung t sebesar 5,153 dan koefisien regresi sebesar 0,048 (Sig. 0,000 < 0,05). Secara simultan, kedua faktor tersebut memiliki dampak yang siginifikan dengan nilai f yang dihitung mencapai 9,302,624 (Sig. 0,000 < 0,05). Koefisien determinasi (R2) yang mencapai 0,935 menunjukkan bahwa 93,5% perubahan dalam perilaku konsumtif dapat dijelaskan oleh marketplace dan digital payment. Marketplace menjadi faktor utama yang memengaruhi perilaku konsumtif mahasiswa.
Pengaruh Kemampuan Pengelolaan Keuangan Dan Gaya Hidup Terhadap Prestasi Belajar Mahasiswa Penerima Kip Kuliah Di Perguruan Tinggi Muhammadiyah Di Kota Makassar Fitriani Fitriani; Agusdiwana Suarni; Masrullah Masrullah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.827

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kemampuan pengelolaan keuangan dan gaya hidup dalam menunjang prestasi belajar mahasiswa penerima KIP Kuliah. Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan pengelolaan keuangan dan gaya hidup terhadap prestasi belajar mahasiswa di Perguruan Tinggi Muhammadiyah Kota Makassar, yaitu Universitas Muhammadiyah Makassar dan Politeknik Muhammadiyah Makassar. Populasi dalam penelitian ini berjumlah 1.660 mahasiswa dengan sampel sebanyak 322 responden yang ditentukan menggunakan teknik tertentu. Metode analisis yang digunakan adalah regresi linear berganda dengan didukung uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kemampuan pengelolaan keuangan dan gaya hidup secara parsial maupun simultan memiliki pengaruh signifikan terhadap prestasi belajar mahasiswa. Mahasiswa yang mampu mengelola keuangan dengan baik serta menerapkan gaya hidup yang terarah cenderung memiliki prestasi belajar yang lebih baik. Implikasi dari penelitian ini adalah pentingnya meningkatkan literasi keuangan dan pengendalian gaya hidup sebagai upaya mendukung keberhasilan akademik mahasiswa penerima bantuan pendidikan.
ANALYSIS OF MANAGEMENT ACCOUNTING SYSTEM IMPLEMENTATION IN SUPPORTING THE COMPETITIVE ADVANTAGE OF THE AGRITECH KOPITANI.ID STARTUP Arini; Agusdiwana Suarni; Khadijah Darwin
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/1ng00q36

Abstract

This descriptive qualitative study investigates the implementation of a Management Accounting System (MAS) via the Paper.id digital platform at Kopitani.id, an agritech startup. The research aims to evaluate how digital accounting information supports strategic decision-making and fosters competitive advantage. Data were collected through interviews, observation, and documentation with the company's management. The findings indicate that Paper.id significantly enhances operational efficiency by streamlining receivable management, automating weekly inventory control, and providing organized financial reports compared to manual methods. These outputs allow management to maintain liquidity and optimize stock levels effectively. Although the study identified operational challenges, such as inconsistent data entry during 2024–2025 due to human resource limitations, the system remains a vital tool for the company. In conclusion, the integration of a digital MAS is crucial for creating the operational agility necessary to sustain a competitive edge in the dynamic agritech industry.
FUND MANAGEMENT: AN EXPLARATORY CASE STUDY OF MOSQUES IN SOUTH SULAWESI INDONESIA Agusdiwana Suarni; Andi Jam’an; Rabiatul Adawiah
Proceedings of the 1st International Conference on Social Science (ICSS) Vol. 2 No. 1 (2023): Proceedings of the 2nd International Conference on Social Science (ICSS)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/icss.v2i1.106

Abstract

This paper identifies the mosques' source of funds, fund distribution, and parties responsible for managing the fund. The research used mixed methods, qualitative research and quantitative, which interviewed mosque administrators and Jema'ah and collected secondary data through in-depth interviews in 80 mosques in South Sulawesi, Indonesia. The findings of this study solidify the results of previous research, where it was found that the primary sources of mosques' funds were public charity contributions. The fund was also utilized optimally for the operations and physical development of the mosques. Financial recording of the Mosque is only done when cash comes in and out. Then cash in and out, and the total cash is delivered using the Mosque's Microphone. This paper recommends that the government should have regulations regarding the disclosure of financial statements and fund management, such as making an annual report on Mosques overseas, such as Masjid Taqwa Brisbane and Mosque foundation in the UK
Smart Mosque: Pembuatan Website dan Laporan Keuangan Pusat Dakwah Muhammadiyah Sulawesi Selatan Agusdiwana Suarni; Mira
GIAT Teknologi untuk Masyarakat Vol. 1 No. 1 (2022): Mei 2022
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/giat.v1i1.5856

Abstract

Pelaporan keuangan Masjid belum ada peraturan yang mewajibkan dan ditetapkan dalam pelaporan keuangan berbeda halnya perusahan, pemerintah dan lembaga Zakat. Olehnya itu Ta’mir Masjid belum mencatat sempurna berdasarkan standar akuntansi keuangan. Ta’mir Masjid masih ada yang menggunakan cara manual untuk mencatat sedekah, infaq, Zakat, Wakaf Jamaah Masjid. Smart Mosque adalah konsep dimana Masjid tidak hanya sebagai tempat ibadah akan tetapi Masjid menjadi wadah edukasi berbagai hal yaitu ramah anak, ekonomi Islam dan hal produktif lainnya. Kegiatan pengabdian Masyarakat memberikan solusi dari permasalahan yang dihadapi oleh para pengurus Ta’mir Masjid Pusat Dakwah Muhammadiyah yang masih menggunakan pencatatan yang sangat sederhana dan manual. Hasil dari kegiatan tersebut yaitu adanya kepercayaan Jamaah Masjid dan Masjid menjadi pusat peradaban ilmu, menjadi tempat edukasi ilmu sebagaimana fungsi dan peran Masjid di Masa Nabi SAW dan para sahabat sehingga donasi, sumbangan, infaq, sedekah, Zakat dan Wakaf semakin meningkat dengan adanya program PKM. Metode yang digunakan yaitu dimulai dari Pelatihan, Pendampingan sampai kepada evaluasi Pencatatan Laporan Keuangan Masjid dan Pembuatan Website Masjid. Pelaksanaan kegiatan dilakukan secara offline bersama dengan pengurus harian Masjid dan Remaja Masjid. Hasil Program Pengabdian Masyarakat di Masjid Pusat Dakwah Muhammadiyah Sulawesi Selatan tidak lagi menggunakan pencatatan keuangan secara manual dan Website Masjid sehingga kegiatan Masjid dan laporan keuangan setiap bulan, triwulan dan tahun diupload di Website Masjid. Ta’mir Masjid telah melakukan transparansi, akuntabilitas dan mematuhi tata kelola Masjid yang sesuai dengan prosedur menjadi bagian dari Smart Mosque.
PENGGUNAAN JASA PERBANKAN SYARIAH SEBAGAI UPAYA MENINGKATKAN SHARIAH FINANCIAL INCLUSION (STUDI PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH MAKASSAR): Studi Pada Mahasiswa Universitas Muhammadiyah Makassar Wulandari Buamona; Muhammad Najib Kasim; Agusdiwana Suarni
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3073

Abstract

This study aims to describe how the use of Islamic banking services contributes to enhancing shariah financial inclusion among students of Universitas Muhammadiyah Makassar. The research employed a qualitative descriptive approach involving eight student informants from various faculties selected through purposive sampling. Data were collected through in-depth interviews, non-participant observations, and documentation during May-July 2025. Data analysis followed the stages of reduction, presentation, and conclusion drawing in an interactive manner. The findings indicate that most students understand the basic principles of Islamic finance (prohibition of riba, profit-sharing, clarity of contracts, and transparency), although financial literacy is not evenly distributed. Experiences in using Islamic banking services were generally positive, with account opening procedures and contractual clarity being well appreciated.
Analisis Pengungkapan Keberlanjutan Keuangan Berbasis Website pada Universitas Islam Negeri di Indonesia Sri Ardriani; Agusdiwana Suarni; Masrullah Masrullah
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i2.7705

Abstract

The importance of transparency and accountability through digital media is the main reason for this research, considering that websites are a crucial tool for universities in building their image and communicating their social responsibility to the public. This study aims to analyze the level of website-based financial visits at State Islamic Universities (UIN) in Indonesia through the perspectives of Stakeholder Theory and Signaling Theory. The method used is descriptive quantitative with a population of all State Islamic Universities (PTAIN) under the auspices of the Indonesian Ministry of Religious Affairs, where 35 UINs were selected as samples using a purposive sampling technique. Data were collected through observation of website content based on the Global Reporting Initiative (GRI) standard indicators. The results show that although most UINs have official websites as their main information media, the overall transmission rate is still at an average of 46.91% (categorized as poor). Specifically, the social aspect received the highest score (58.68%), followed by the economic aspect (54.49%), while the environmental aspect was the lowest (27.56%). The findings indicate low accessibility of formal reports, with only UIN Sulthan Thaha Saifuddin Jambi having published a structured sustainability report, and only UIN K.H. Saifuddin Zuhri Purwokerto providing publicly available financial reports. These low figures suggest that Islamic higher education institutions in Indonesia have not yet optimally utilized digital platforms for permit reporting. These findings serve as important evaluation material for university administrators to strengthen digital information governance to increase stakeholder trust.
Pengaruh Media Sosial dan Perilaku Hedonisme terhadap Pengelolaan Keuangan pada Mahasiswa Universitas Muhammadiyah Makassar yang Tinggal di Kos dan Tidak Kos Auliya Wana Febrianti; Agusdiwana Suarni; Masrullah Masrullah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12644

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan media sosial dan perilaku hedonisme terhadap pengelolaan keuangan mahasiswa Universitas Muhammadiyah Makassar, baik yang tinggal di kos maupun yang tidak tinggal di kos. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif, di mana data dikumpulkan melalui penyebaran kuesioner kepada 352 responden yang ditentukan menggunakan rumus Yamane dan dipilih melalui teknik purposive sampling dari populasi mahasiswa Universitas Muhammadiyah Makassar. Data yang terkumpul kemudian diuji validitas, reliabilitas, dan asumsi klasik, sebelum dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS versi 26. Hasil analisis menghasilkan persamaan regresi Y = 4,050 + 0,400X1 + 0,422X2, yang menunjukkan bahwa media sosial dan perilaku hedonisme berpengaruh positif terhadap pengelolaan keuangan mahasiswa. Uji t menunjukkan kedua variabel memiliki nilai signifikansi 0,000 (< 0,05), sehingga keduanya secara parsial berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa. Nilai koefisien determinasi (R Square) sebesar 0,425 mengindikasikan bahwa media sosial dan perilaku hedonisme secara bersama-sama mampu menjelaskan 42,5% variasi pengelolaan keuangan mahasiswa, sedangkan sisanya sebesar 57,5% dipengaruhi oleh faktor lain di luar model penelitian ini. Tingginya intensitas penggunaan media sosial berpotensi memengaruhi pola konsumsi serta proses pengambilan keputusan keuangan, sedangkan perilaku hedonisme cenderung mendorong gaya hidup konsumtif yang dapat mengurangi efektivitas pengelolaan keuangan mahasiswa. Berdasarkan temuan tersebut, peningkatan literasi keuangan serta kemampuan pengendalian diri menjadi aspek penting agar mahasiswa dapat mengelola keuangan secara lebih bijaksana di tengah perkembangan media sosial dan kecenderungan gaya hidup hedonis yang semakin meningkat di kalangan mahasiswa.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Khaliq Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad, Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arini Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asharaf Bin Mohd Ramli Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Auliya Wana Febrianti Badiana Badiana Badollahi, Ismail Baehaqi Basri Basir MR Bl, Muchran Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Darwin, Khadija Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hervina Hervina Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Khadijah Darwin Kumala, Kumala Masrullah, Masrullah Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib kasim Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nathasa Mazna Binti Ramli Norman Bin Hamdan Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Nurul Hinayah paramita Putri, Rini Dwi Rabiatul Adawiah Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rizaldi, Muh Rosmini Rosmini Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Ardriani Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaeman Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Wahyuni Wahyuni Widiya Novitasari Wulandari Buamona Yulianti, Irna Yuyun Wahyuni