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All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Journal of Accounting Taxing and Auditing (JATA) Journal of Embedded Systems, Security and Intelligent Systems Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal MediaTIK Media Elektrik JAMP Study of Scientific and Behavioral Management (SSBM) Artificial Intelligence in Lifelong and Life-Course Education Jurnal Sipakatau Journal of Vocational, Informatics and Computer Education Indonesian Journal of Taxation and Accounting Journal of Applied Artificial Intelligence in Education Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies Amnesty: Jurnal Riset Perpajakan
Della Fadhilatunisa
Universitas Islam Negeri Alauddin Makassar
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Pelatihan Daring Jamovi sebagai Upaya Penguatan Literasi Statistik Mahasiswa Elma Nurjannah; Aprilianti Nirmala S; Mushaf; Della Fadhilatunisa; Fakhri, M. Miftach
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 3 Issue No. 1: July 2025
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

Pelatihan penggunaan Jamovi diselenggarakan untuk meningkatkan literasi data dan kompetensi analisis statistik mahasiswa Program Studi Pendidikan Teknik Informatika dan Komputer (PTIK) Universitas Negeri Makassar. Kegiatan ini bertujuan mengatasi rendahnya kepercayaan diri mahasiswa dalam menggunakan perangkat lunak statistik serta keterbatasan pengalaman praktis dalam pengolahan data. Penelitian menggunakan pendekatan kuantitatif dengan desain One-Group Posttest Only Evaluation, di mana data dikumpulkan melalui kuesioner posttest yang menilai empat aspek utama: Availability of Learning Materials (ALM), Accessibility and Connectivity (AC), Confidence (C), dan Participant Engagement (PE). Hasil evaluasi menunjukkan materi pelatihan sangat baik (ALM = 4,21), akses dan konektivitas baik (AC = 4,07), kepercayaan diri meningkat (C = 3,61), dan keterlibatan peserta tergolong baik (PE = 3,87). Pelatihan memberikan dampak nyata berupa peningkatan kemampuan analisis data, pengalaman praktik langsung, serta kesiapan mahasiswa untuk menerapkan Jamovi secara mandiri. Temuan ini menegaskan urgensi integrasi pelatihan berbasis praktik langsung dalam kurikulum pendidikan tinggi untuk memperkuat kompetensi digital, pemahaman statistik, dan kesiapan profesional mahasiswa.
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Fadhilatunisa, Della; Fakhri, M. Miftach; Nirmalasari, Aprilianti; Awalia, Andi Dio Nurul; Soeharto, Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9399

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
PENGARUH SISTEM E-FILLING, E-SPT DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Makassar Selatan) Fadhilatunisa, Della
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6 No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v6i2.702

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Sistem E-Filling terhadap Kepatuhan Wajib Pajak (2) pengaruh E-SPT terhadap Kepatuhan Wajib Pajak, (3) pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak, dan (4) pengaruh sistem E-Filling, E-SPT, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib pajak secara simultan. Metode penelitian adalah penelitian kuantitatif dengan jenis penelitian Ex post de facto. Populasi pada penelitian ini Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Selatan. Kemudian sampel penelitian ini ditentukan menggunakan teknik simple random sampling dengan rumus slovin (taraf kesalahan sebesar 10%) dengan jumlah sampel sebesar 97 responden. Analisis yang digunakan pada penelitian adalah análisis deskriptif (mean, median, modus dan standar deviasi) dan análisis inferential (Uji Normalitas, Uji Linearitas dan Uji Regresi Berganda). Hasil analisis uji t partial pada regresi berganda pada pengaruh ketiga variabel independen secara parsial terhadap variabel dependen menunjukkan bahwa : (1) terdapat pengaruh sistem e-filling terhadap kepatuhan wajib pajak dengan nilai signifikansi kurang dari 0.05, (2) terdapat pengaruh e-SPT terhadap kepatuhan wajib pajak dengan nilai signifikansi juga kurang dari 0.05, (3) terdapat pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak dengan nilai signifikansi kurang dari 0.05, dan (4) hasil uji F untuk melihat pengaruh ketiga variabel independen secara simultan terhadap variabel dependen menunjukkan  bahwa terdapat pengaruh dari ketiga variabel independen terhadap variabel dependengan dengan nilai F-hitung lebih besar dari F-tabel dengan besaran pengaruh sebesar 64.7%. Kata kunci : Sistem E-Filling, E-SPT, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak
Peningkatan Literasi Pajak Mahasiswa Kewirausahaan Melalui Program Sosialisasi Pajak Della Fadhilatunisa; M. Miftach Fakhri; Andika Isma; Akhmad Affandi; Hartono Hartono
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 1 No. 1 (2023): December
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i1.231

Abstract

This programme proposes and evaluates the implementation of a training programme titled "Improving Entrepreneurship Students' Tax Literacy Through Tax Socialisation Programme" which aims to improve tax understanding and skills of tax literacy among students majoring in entrepreneurship. A preliminary study was conducted to analyse the level of tax literacy and students' needs, providing a basis for designing an appropriate socialisation programme. The implementation of the programme was carried out in accordance with the plan and schedule that had been set. Evaluation was conducted through monitoring participants' participation and their responses during the socialisation activities.  The results of this study are expected to provide insight into the effectiveness of tax socialisation programmes in improving the tax literacy of entrepreneurship students. The conclusions from this study can provide a basis for the development of similar programmes in various higher education contexts and different disciplines.
The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable Berkah Rahmawati; Lince Bulutoding; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.73

Abstract

This study aims to analyze the influence of tax understanding, service digitization, and service quality on individual taxpayer compliance, with tax volunteers as a moderation variable. This study uses a quantitative approach with a data collection technique in the form of distributing questionnaires to 110 taxpayers registered at the Sungguminasa Tax Counseling and Consulting Service Office (KP2KP). Data were analyzed using multiple linear regression tests and Moderated Regression Analysis (MRA) analysis. The results of the study show that simultaneously and partially, tax understanding, digitization of services, and quality of service have a significant influence on tax compliance. The variable of tax volunteers strengthens the influence of understanding and digitization of services on tax compliance, but weakens the influence of service quality. This research shows that tax volunteers play the role of pure moderators.
Studi Kasus Mengenai Dampak Pajak Penjualan Barang Mewah pada Perilaku Pembelian Konsumen di Sektor Elektronika (Studi Kasus di Wilayah Makassar) Alifah Khairunnisa; Annisar Saputra; Ulya Mayziyadah; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023a1

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan dan pemungutan Pajak Penjualan atas Barang Mewah terhadap barang elektronik yang tergolong mewah sebagaimana diatur dalam PMK Nomor 121/PMK.011/2013 di Wilayah Makassar. Penelitian dalam penulisan ini adalah kombinasi dari penelitian literature review dan analisis deskriptif. Penelitian studi kasus dengan menganalisis jurnal terdahulu dan artikel terkait dengan judul yang berada di internet. Penelitian dengan analisis deskriptif dilakukan dengan menidentifikasi data tanpa maksud membuat kesimpulan yang berlaku umum. Hasil penelitian ini menunjukan tidak adanya dampak pengenaan pemungutan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap barang elektronik yang tergolong mewah karena dari hasil analisis dan identifikasi jurnal terdahulu menunjukkan bahwa masyarakat di Kota Makassar tidak berpatokan pada harga suatu Barang melainkan menjunjung tinggi harkat dan martabat
Analisis Konsekuensi Penerapan Pajak Pertambahan Nilai (PPN) dan atau Pajak Penjualan Barang Mewah (PPnBM) terhadap Minuman Beralkohol dalam Perspektif Ekonomi Islam Nur Wahida Dachlan Ladiku; Gusnasary; Andi Fauziyyah Agustin Nur; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023b3

Abstract

Jenis Barang yang dikenakan PPN dan PPnBM salah satunya adalah Minuman yang Mengandung Etil Alkohol (MMEA), dengan memiliki karakteristik tertentu. Dalam Islam sudah ditegaskan bahwa minuman beralkohol itu haram hukumnya karena mudharatnya lebih besar daripada manfaatnya. Tetapi, Pemerintah Indonesia masih melegalkan minuman beralkohol, namun tetap dalam aturan yang berlaku. Penelitian ini bertujuan untuk menganalisis dampak pemungutan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah terhadap Minuman Beralkohol dalam perspektif Ekonomi Islam. Metode yang digunakan metode penelitian deskriptif dengan pendekatan kualitatif. Sumber data berasal dari data sekunder. Pemerintah disarankan untuk menerapkan prinsip-prinsip Islam dan menjadikannya sebagai pedoman dalam melakukan segala aktivitas yang dilakukan oleh umat muslim. Oleh karena itu, untuk senantiasa memastikan kesesuaian syariah terhadap prinsip-prinsip Islam. Dari hasil penelitian pajak/cukai minuman alkohol berdasarkan perspektif ekonomi Islam tidak diharamkan, karena pajak/cukai berada di luar tsamanul khamar.
Zakat Profesi : Membangun Kesejahteraan Umat Rezky Mutmainnah; Ince Nur Akbar; Maipa Dhea Pati; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023c5

Abstract

Pada zaman serba modern seperti sekarang ini, banyak orang mendapatkan penghasilan yang begitu besar dengan bermodalkan ilmu pengetahuan yang didapatkan dari jenjang pendidikan formal maupun non formal. Banyak pengusaha yang pendidikannya tidak sampai sarjana akan tetapi kesuksesannya begitu luar biasa, yang menjadi faktor kesuksesannya tentu saja kerja keras. Akan tetapi bukan berarti pendidikan formal menjadi tidak penting lagi. Pendidikan yang manusia dapatkan dari sistem pendidikan yang diprogramkan pemerintah, sedikit banyaknya dapat menimbulkan penghasilan-penghasilan yang luar biasa besarnya. Sehubungan dengan hal tersebut, maka penulis kali ini akan membahas tentang zakat profesi yang telah menjamur di zaman modern seperti sekarang ini. Penelitian ini bertujuan untuk menganalisis Zakat Profesi Untuk Kemaslahatan Ummat. Hasil penelitian menunjukkan zakat profesi atau disebut juga zakat pendapatan adalah zakat yang dikeluarkan dari hasil pendapatan seseorang atau profesinya bila telah mencapai nishab (batasan minimal harta yang wajib dikenakan zakat).
Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak Nurdalila Ashilah Ubaid; Lince Bulutoding; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.165

Abstract

This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.
Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
Co-Authors A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmad Risal Ahmad Syarif Hidayatullah Ahmad Syarif Hidayatullah Ahmar, Ansari Saleh Ahnaf Riyandirga Ariyansyah Putra Helmy Ainul Fikri Hamsir Ainun Zahra Adistia Akbar, Ince Nur Akhmad Affandi Akhmad Affandi Akmal Hidayat Al Hikma Sake Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Fauziyyah Agustin Nur Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Rustam Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Anita Candra Dewi Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aprilianti Nirmalasari Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asmaul Husnah Nasrullah Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Baso, Fadhlirrahman Berkah Rahmawati Berkah Rahmawati Damayanti, Ilfa Dary Mochamad Rifqie Dary Mochamad Rifqie Dewi Fatmarani Surianto Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Elma Nurjannah Elsa Natasya Elsa Natasya Fadhlirrahman Baso Fajriani Azis Farid Fajrin Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Gusnasary Hajar Dewantara Hajar Dewantara Haliana Halim Hamdan Juhannis Hamdan, Muhammad Nurfaizy Hartono Hartono Hartono Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ilfa Damayanti Ince Nur Akbar Indah Febriyani Asril Jamaluddin Majid Jamaluddin Majid Jasruddin Daud Malago Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Khairunnisa, Alifah Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Mayziyadah, Ulya Megawati Ismail Memen Suwandi Mita Fitriani Mita Fitriani Mohammad Hafis Zaenal Muh Akbar B Muh Bhilal Halim Muh Nurul Ainal Hakim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Nurfajri Syam Muh. Sunan Jaya Irmawan Muh. Yusril Anam Muh. Yusril Anam Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Muhammad Sadidan Mushaf Mustamin Mustamin Mutmainnah, Rezky Nabilah Rahman Nabilah Rahman Nafil Rizqullah Rajab Ninik Rahayu Ashadi Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Annafiah Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nur Sakinah Irman Nur Wahida Dachlan Ladiku Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfasilah Nurfasilah Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pati, Maipa Dhea Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Puspita Hardianti Anwar Putri Nanda Sari Putri Nirmala Putri Nirmala Radhiah Raodahtul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar sa Diarra Saiful Muchlis Saipul Abbas Salomo Benny Junian Sanatang Saputra, Annisar Satnur, Muh. Alham Setialaksana, Wirawan - Shabrina Syntha Dewi Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Soeharto Soeharto Soussou Raharimalala Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Syndi, Syndi Aulana Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini Zalwa Fiqrianti Andini