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PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH DI LEMBAGA AMIL ZAKAT INSAN MADANI JAMBI Khoyibah Ferenesia; Usdeldi Usdeldi; Muhamad Subhan
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2037

Abstract

This Study Aims To Examine The Implementation Of Zakat, Infaq, And Sadaqah (ZIS) Accounting In The Financial Statement Presentation At Laz Insan Madani Jambi And To Analyze Its Compliance With The Statement Of Financial Accounting Standards (PSAK) No. 109. Employing A Qualitative Descriptive Approach, The Research Focuses On The Application Of PSAK 109 Concerning ZIS Accounting At The Insan Madani Amil Zakat Institution In Jambi. Data Collection Methods Include Interviews, Observations, And Documentation, While Data Analysis Is Conducted Descriptively. The Findings Indicate That The Implementation Of ZIS Accounting In The Financial Statements At LAZ Insan Madani Jambi Has Been Carried Out Systematically To Ensure Transparency And Accountability In Fund Management. Financial Reports Are Prepared By Segregating Fund Types And Recording Transactions Promptly, Thereby Supporting Accountability To The Public And Donors. This Demonstrates That LAZ Insan Madani Jambi Has Adhered To Financial Governance In Line With Accounting Standards And Islamic Sharia Principles. The Application Of ZIS Accounting At LAZ Insan Madani Jambi Aligns With The Provisions Of PSAK 109 Across Aspects Of Recognition, Measurement, Presentation, And Disclosure. Firstly, In Terms Of Recognition, LAZ Insan Madani Jambi Acknowledges And Records ZIS Receipts Immediately Upon Receipt, Whether In Cash Or Non-Cash Forms. Secondly, Regarding Measurement, Cash Funds Are Valued At Nominal Amounts, While Non-Cash Assets Are Measured At Fair Value. Thirdly, In Presentation, Financial Reports Are Prepared Separately For Each Fund Type (Zakat, Infaq/Sadaqah, And Amil Funds) And Included In The Statements Of Financial Position And Activities. Fourthly, In Disclosure, Adequate Information Is Provided, Encompassing Details Of Receipts, Distributions, Managed Assets, And Other Relevant Items, Reflecting LAZ Insan Madani Jambi's Efforts In Transparency And Accountability In Managing ZIS Funds.
Pengaruh Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di ISSI Tahun 2020-2024 Yulia Rahmadani; Usdeldi Usdeldi
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.8945

Abstract

Research on the factors influencing the financial performance of manufacturing firms continues to develop; however, studies that specifically examine the role of solvency, liquidity, and firm size in the sharia-based food and beverage sector remain limited. This study aimed to analyze the effect of solvency, liquidity, and firm size on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. This research employed a quantitative approach with an explanatory research design, using a sample of 16 companies selected through purposive sampling. The research data consisted of annual financial reports obtained from the official website of the Indonesia Stock Exchange and were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with the assistance of EViews version 12 software. The results showed that, partially, solvency and firm size did not have a significant effect on financial performance, whereas liquidity had a significant effect on financial performance. Simultaneously, solvency, liquidity, and firm size had a significant effect on financial performance. These findings confirm that a company’s ability to meet its short-term obligations plays an important role in improving financial performance, while the magnitude of assets and funding structure does not necessarily have a direct impact without efficient management. This study provides empirical contributions to the development of sharia finance literature and may serve as a reference for corporate management and investors in making financial decisions.
Analisis Pengaruh Luas Lahan, Tenaga Kerja, dan Harga terhadap Pendapatan Petani Sawit (Studi pada Kecamatan Muara Tabir Desa Pintas Tuo) Tri Evita Safutri; Usdeldi Usdeldi; Syahril Ahmad
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9161

Abstract

Studies on the determinants of oil palm farmers’ income have been widely conducted; however, analyses that specifically test the combined effects of land size, labor, and price within a single model in the local context of Pintas Tuo Village, Muara Tabir Subdistrict, remain limited. This study aimed to analyze the effects of land size (X1), labor (X2), and price (X3) on oil palm farmers’ income (Y). Using a quantitative approach with a field survey design, it involved 96 oil palm farmers determined using Slovin’s formula (10% margin of error) through a sampling procedure that combined purposive and simple random sampling. Data were collected through observation, structured interviews/questionnaires, and documentation, and were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity). The results showed that land size (β = 0.293, p = 0.002), labor (β = 0.363, p < 0.001), and price (β = 0.299, p = 0.002) had positive and significant effects on income, both partially and simultaneously (F = 60.578, p < 0.001), with the model explaining 65.3% of the variance in income (adjusted R² = 0.653). These findings reinforce the production economics framework of farming enterprises, which posits that income is influenced by production inputs and market factors, and highlight the importance of strengthening labor management and strategies for dealing with price volatility. The study recommends that relevant stakeholders, including local government and farmer organizations, promote productivity intensification, improved work efficiency, and expanded access to market information, while future research is advised to incorporate variables such as production costs, productivity per hectare, and plant age to achieve a more comprehensive income model.
Literasi Perlindungan Konsumen pada Layanan Perbankan Syariah di Kalangan Mahasiswa Universitas Muara Bungo Yudhi Novriansyah; Herawati Herawati; Usdeldi Usdeldi
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 2 (2026): Mei: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i2.1698

Abstract

The development of Islamic banking activities in Indonesia currently is not matched by adequate understanding among students, particularly regarding the rights and obligations of customers, Sharia contract literacy, and consumer protection mechanisms. This Community Service Activity aims to enhance the understanding of Muara Bungo University students regarding customer rights and obligations, complaint procedures, basic sharia contract literacy, prevention of detrimental service practices, and the resolution process for sharia banking consumer disputes. The activity was attended by 50 students from all faculties and department, conducted using the Participatory Action Research (PAR) approach through the stages of problem identification, planning, implementation with interactive lecture methods, and evaluation. The results of the activity showed a significant increase in understanding, marked by the growing awareness of participants regarding the rights and obligations of customers, understanding of Islamic banking contracts, as well as the ability to comprehend consumer protection concepts and the dispute resolution process effectively. Consumer protection literacy education has proven to have a positive impact on students in preparing themselves to face the banking world, both in the context of employment and business in the future.
Strategi Pemasaran Masyarakat Terhadap Mobile Banking Pada Bank 9 Jambi Syariah di Wilayah Kota Jambi Nurul Wirdah; Usdeldi Usdeldi; Nur Fitri Martaliah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6821

Abstract

This study aims to examine the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City and its constraints. The problem in this study is that Bank 9 Jambi Syariah is one of the most popular banks among the community. Mobile banking services allow customers to conduct various transactions without the need for a banker, such as transferring money between accounts. Other banks also offer mobile banking services, but Bank 9 Jambi's customer base has grown significantly. What is the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City? To answer this question, the researcher used a qualitative research approach. The sample used in this study was Bank 9 Jambi Syariah, located in Jambi City. The analysis used in this study was descriptive qualitative analysis. The results of this study indicate that Bank 9 Jambi Syariah's community marketing strategy for mobile banking in Jambi City. The aim is to increase promotional activities, minimize tariff strategies with optimal results, and streamline the registration process. The challenge faced by Bank 9 Jambi Syariah in marketing its mobile banking services lies in promotion. Bank 9 Jambi's promotions have been poorly received by rural communities due to a lack of technological understanding and limited outreach.
Pengaruh Pengelolaan Aktiva, Kebijakan Utang, dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Sub Sektor Transportasi dan Logistik di Bursa Efek Indonesia Tahun 2019-2024 Afifah Izza; Usdeldi Usdeldi; Muthmainnah Muthmainnah
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): 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.v19i1.3372

Abstract

This study aims to determine and analyze the effect of asset management, debt policy, and dividend policy partially and simultaneously on company value in the Transportation and Logistics Sub-Sector on the Indonesia Stock Exchange for the 2019-2024 period. The research approach used in this study is quantitative research. For the research sample of 37 companies listed on the Indonesia Stock Exchange, only seven companies in the transportation and logistics sub-sector met the criteria for this study. This is because only seven companies listed on the main board and acceleration meet the requirements set by the researcher. The results of this study indicate: 1) That asset management has a positive and significant effect partially on company value. 2) Debt policy has a negative and significant effect partially on company value. 3) Dividend policy does not have a partial effect on company value. 4) Then asset management, debt policy, and dividend policy have a simultaneous effect on company value in the Transportation and Logistics sub-sector on the Indonesia Stock Exchange for the 2019-2024 period
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score, Zmijewski, Springate dan Grover Pada PT Martina Berto Tbk Elya yuliani; Usdeldi Usdeldi; Mohammad Orinaldi
Journal of Islamic Accounting Competency Vol. 4 No. 2 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v4i2.2318

Abstract

Penelitian ini bertujuan untuk mengetahui keadaan keuangan perusahaan yang sedang menghadapi kesulitan keuangan pada  PT Martina Berto Tbk yang merupakan perusahaan sub sektor kosmetik.Penelitian ini merupakan penelitian kuantitatif deskriptif. Sumber data pada penelitian ini adalah data sekunder dalam bentuk laporan keuangan perusahaan tahunan. Penelitian ini menggunakan populasi seluruh laporan keuangan PT Martina Berto Tbk. Penelitian ini bertujuan untuk menganalisis kebangkrutan PT Martina Berto Tbk terdaftar di BEI, dengan menggunakan metode Altman Z-Score, Zmejewski, Springate dan Grover pada laporan keuangan tahun 2018-2022, maka dianalisis kebangkrutan PT Martina Berto Tbk Berdasarkan kriteria kebangkrutan untuk masing-masing metode analisis, diperoleh hasil bahwa PT Martina Berto Tbk diprediksi bangkrut oleh dua metode analisis, yaitu metode Altman Z-Score, Springate dan Grover. Maka dapat disimpulkan bahwa PT Martina Berto Tbk  akan bangkrut di masa yang akan datang jika tidak menyiapkan langkah dan strategi untuk mengatasi kebangkrutan.
Pengaruh Return On Assets dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Sektor Perdagangan Jasa dan Investasi Terdaftar di ISSI Asna Arianti; Usdeldi Usdeldi; Erwin Saputra Siregar
Journal of Islamic Accounting Competency Vol. 4 No. 2 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v4i2.2746

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh ROA dan GCG terhadap nilai perusahaan pada sektor perdagangan jasa dan investasi. Sampel pada penelitian ini adalah 10 perusahaan dan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukkan bahwa pada uji t ROA berpengaruh signifikan terhadap nilai perusahaan dan GCG tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil uji F kedua variabel yaitu ROA dan GCG tidak berpengaruh secara simultan terhadap nilai perusahan. Hal ini dikarenakan ROA berfokus pada efisiensi finansial dan kinerja jangka pendek, sedangkan kepemilikan manajerial berhubungan lebih pada keputusan strategis dan kebijakan perusahaan. Sehingga ada kemungkinan bahwa pengaruh masing-masing variabel saling menetralkan ketika dilihat secara bersama-sama.
ANALYSIS OF THE BASIC FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF SHARIA ENTITY FINANCIAL STATEMENTS (KDPPLKS): A LITERATURE REVIEW Nina Marlina; Rahmat Budi Permana; Elyanti Rosmanidar; Usdeldi
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 9 No. 1 (2023): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v9i1.1533

Abstract

Kemunculan entitas syariah yang relatif baru menimbulkan tantangan besar. Para pakar syariah Islam dan akuntansi harus mencari dasar bagi penerapan standar akuntansi yang berbeda dengan standar akuntansi entitas konvensional seperti telah dikenal selama ini. Standar akuntansi tersebut menjadi kunci sukses bagi entitas Islami dalam melayani masyarakat di sekitarnya sehingga seperti lazimnya, harus dapat menyajikan informasi yang cukup, dan dapat dipercaya, serta relevan bagi para penggunanya, namun tetap dalam konteks syariah Islam. Tujuan penelitian ini untuk menganalisis mendalam tentang Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah (KDPPLKS) dan Pedoman Standar Akuntansi Keuangan (PSAK) Syariah. metode penelitian ini kualitatif dengan pendekatan kepustakaan. Sumber datanya merupakan data sekunder yang berasal dari sumber kepustakaan seperti buku, jurnal, dan artikel. Motode analisisnya menggunakan analisis deskriptif. Hasil temuan menggambarkan bahwa secara garis besar Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah memiliki ruang lingkup yang membahas tentang tujuan laporan keuangan, karakteristik yang menentukan manfaat informasi dalam laporan keuangan dan yang ketiga pengakuan serta unsur-unsur yang membentuk laporan keuangan
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2018-2020 Yon Sudarso; Usdeldi; Marissa Putriana
Jurnal Publikasi Manajemen Informatika Vol. 1 No. 2 (2022): MEI : JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v1i2.479

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh profitabilitas dan pengaruh firm size terhadap pengungkapan Islamic Social Reporting pada perusahaan syariah sector pertambangan yang terdaftar di indeks sahan syariah Indonesia tahun 2018-2020. Penelitian ini diuji dengan menggunakan 2 variabel bebas (independen) yaitu: profitabilitas dan firm size. Untuk variable terikat (dependen) yaitu Islamic social reporting. Populasi yang digunakan dalam penelitian ini yaitu perusahaan syariah sector pertambangan yang terdaftar di indeks saham syariah Indonesia tahun 2018-2020. Sampel yang digunakan dalam penelitian ini ada 45 sampel. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan dibantu alat analisis SPSS 22 data yang digunakan adalah data panel. Hasil dari penelitian ini adalah profitabilitas secara parsial berpengaruh positif dan signifikan teradap Islamic social reportimg, sedangkan firm size tidak berpengaruh terhadap Islamic social reporting. Dari hasil uji simultan profitabiitas dan firm size tidak memiliki pengaruh terhadap Islamic Social Reporting.
Co-Authors Abda Abda Achyat Budianto Afifah Izza Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan, Muhamad Alawiyah, Rabiyatul Andika Subandra Anita, Efni Anzu Elvia Zahara Arianti, Asna Armaz, Eja Asna Arianti Atar Satria Fikri Atar Satria Fikri Atar Satria Fikri Ayu Febrianty Rahma Ayub Afriansyah Aztyara Ismadharliani Behy Rosalia Beid Fitrianova Andriani Chasna, Arfial Debi Zafitri Debi Zafitri Dedek Kusnadi Dessy Anggraini Desta, Sri Yulfa Diwantara, Victor Edo Ferdian Nugraha Eja Armaz Hardi Elena Zulinovika Elya Yuliani Elya yuliani Elyanti Rosmanidar Elyanti Rosmanidar Eri Nofriza Erwin Saputra Siregar Febrinita Verawati Damanik Ferri Saputra Tanjung Ferri Saputra Tanjung Firman Syah Noor Fitri Ayu Santika Fitri, Sasmita Fitrianova Andriani, Beid Fusfita, Nurlia G.W.I. Awal Habibah Gustira, Fira Habriyanto Habriyanto Hana Lukiana Harahap, Vinta Deliyani Hardiansyah Hardiansyah Herawati Herawati Ifazah, Laily Ika Jasuma Putri Ika Jasuma Putri Irma Lusiana Jumiati Jumiati Karnila Putri Khairiyani Khairiyani Khoyibah Ferenesia Kurniawati Syawalinda Laila Farhat Lili Putika Lubna Lubna LUSIANA, IRMA M. Nazori M. Ridlwan Nasir M. Ridlwan Nasir M. Subhan Mega Fatimah Rosana Mercyana, Sefi Mohammad Orinaldi Mohammad Orinaldi Muhamad Ahsan Muhamad Subhan Muhamad Subhan Muhammad Agus Muljanto Muhammad Taufik Ridho Muslimatunnisa Safitri Muthmainnah Muthmainnah Muthmainnah Muthmainnah Nina Marlina Nina Marlina Nofriza, Eri Nova Erliyana Nur Fitri Martaliah Nurasiah Delka Nurfitri Martaliah Nurfitri Martaliah Nurhabiba, Nurhabiba Nurrahma Sari Putri Nurul Wirdah Orinadi, Mohammad Orinaldi, Mohammad Pelita Hati Harapan Jaya Pudji Lestari Puteri Anggi Lubis Putri Delimah Putri, Ema Santika Putriana, Marissa Rafidah Rafidah Rafidah Rahma, Sri Rahman, Radiansyah Rahman, Sakinah Rahmat Budi Permana Rahmat Budi Permana Ramadhan, Argianov Ramadhani, Asty Rahmi Ranti Khairunnisa Reza Safira Nabilla Rina Oktalia Rindy Anticha Rokhmat Subagiyo Saijun Saijun Saipullah Hismaslul Salsabila Dhiva Hauri Sandi darmansyah Selvi Yani Silfi Afrianti Sinta Safitri Solma, Solma Sri Hartatik SRI RAHAYU Sri Rahma Sucipto Sucipto Sugeng Santoso Sukma Gusti Armaida supendri, Winda Surni Nurlita Syahril Ahmad Tanjung, Ferri Saputra Taufik Ridho Taufik Ridho, M. Tika Andriani Tri Evita Safutri Widodo Widodo Windayani, Windayani Yanti, Indah Putri Febri Yon Sudarso Yon Sudarso Yonie, Rika Yudhi Novriansyah Yudhi Novriansyah, Yudhi Yulia Rahmadani yuliani, Elya