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All Journal Ahkam: Jurnal Ilmu Syariah Al-Manahij: Jurnal Kajian Hukum Islam International Journal of Nusantara Islam JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Jurnal Asy-Syari'ah Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Afkar, Journal For Islamic Studies Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan DE'RECHTSSTAAT Shirkah: Journal of Economics and Business Unes Law Review NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmu Hukum Tambun Bungai Rayah Al Islam : Jurnal Ilmu Islam Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Coopetition : Jurnal Ilmiah Manajemen MUAMALATUNA Asyahid Journal of Islamic and Quranic Studies (AJIQS) Airlangga International Journal of Islamic Economics and Finance AL-ARBAH: Journal of Islamic Finance and Banking Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Pengabdian Multidisiplin International Journal of Humanities Education and Social Sciences Jurnal Manajemen Al-Manahij : Jurnal Kajian Hukum Islam el-Jizya: Jurnal Ekonomi Islam Penamas Likuid: Jurnal Ekonomi Industri Halal IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Islamic Economics and Business Review (IESBIR) Strata Law Review Asian Journal of Islamic Studies and Da'wah Juni-Jurnal Pelita Nusa International Journal of Nusantara Islam Jurnal Ekonomi, Akuntansi dan Perpajakan JURNAL ECONOMINA Masile:Jurnal Studi Ilmu Keislaman Strata International Journal of Social Issues Multidiscience: Journal of Multidisciplinary Science
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Penerapan Prinsip Tadrij dalam Proses Regulasi Perbankan Syariah Janwari, Yadi
Al-Manahij: Jurnal Kajian Hukum Islam Vol 6 No 2 (2012)
Publisher : Fakultas Syariah IAIN Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3407.929 KB) | DOI: 10.24090/mnh.v6i2.606

Abstract

Perbankan Syariah di Indonesia telah mengalami perkembangan secara signifikan, terutama dalam aspek regulasinya. Regulasi tentang perbankan Syariah dimulai dengan UU Nomor 7 Tahun 1992 yang menyebut bank Syariah sebagai "bank dengan prinsip bagi hasil", UU Nomor 10 Tahun 1998 dengan menyebut "bank dengan prinsip Syariah", dan UU Nomor 21 Tahun 2008 yang menyebut "Bank Syariah". Pada regulasi yang pertama belum dinyatakan sebagai bank Syariah, tetapi hanya disebutkan sebagai bank dengan prinsip bagi hasil. Penyebutan bank Syariah baru muncul pada regulasi yang terakhir, yakni dalam UU Nomor 21 Tahun 2008. Proses regulasi perbankan Syariah tersebut mengindikasikan adanya penerapan prinsip tadrîj. Penerapan prinsip tadrîj ini dilakukan melalui tiga tahap. Pertama, tahap pengenalan bank Syariah, yakni dengan memperkenalkan bank Syariah sebagai "bank dengan prinsip bagi hasil" sebagaimana tercermin dalam UU Nomor 7 Tahun 1992. Kedua, tahap penguatan, yakni penegasan bahwa bank yang akan diimplementasikan itu adalah "bank Syariah" sebagaimana tercermin dalam UU Nomor 10 Tahun 1998. Ketiga, tahap justifikasi, yakni keputusan atau pembenaran terhadap eksistensi bank Syariah sebagaimana tercermin dalam UU Nomor 21 Tahun 2008.
Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Pada PT. Indocement Tunggal Prakasa Tbk. Periode 2010-2019 Gina Saila Sofiah; Yadi Janwari; Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol 2 No 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

Abstract

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Khoerulloh, Abd. Kholik; Janwari, Yadi
Economica: Jurnal Ekonomi Islam Vol 12, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.1.6442

Abstract

Abstract:  Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse effect on investment decisions through financial reporting quality with an original sample value of -0.021 and Pvalue 0.554 0.05. In contrast, human resource competence significantly affected investment decisions through financial reporting quality with original sample values of 0.403 and Pvalue of 0.044 0.05. The implication of this research is to improve sharia cooperative management in financial performance to attract members to invest. The novelty of this research is the motive of investing in sharia cooperatives.Abstrak: Investor pada koperasi syariah di Kabupaten Majalengka mengalami kerugian karena ulah para pengurus dan pengelolanya yang tidak transparan dalam melaporkan keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi syariah dan kompetensi sumber daya manusia terhadap keputusan investasi melalui kualitas laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa penerapan standar akuntansi syariah berpengaruh negatif tidak signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar -0.021 dan Pvalue 0.554 0.05, sedangkan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar 0.403 dan Pvalue 0.044 0.05. Implikasi dari penelitian ini adalah meningkatkan manajemen koperasi syariah dalam kinerja keuangan sehingga menarik anggota untuk berinvestasi. Kebaruan dari penelitian ini adalah motif investasi pada koperasi syariah.
Entrepreneurship of Traditionalist Muslim at Tasikmalaya, West Java Yadi Janwari
International Journal of Nusantara Islam Vol 1, No 1 (2013): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v1i1.36

Abstract

The difference of religious understanding does not have a significant relationship with economic behavior, especially entrepreneurship. The difference of religious understanding to traditional understanding and modern understanding becomes no longer significant to be associated with economic behavior. This means that the study of economic behavior associated with the difference of religious understanding to traditional understanding and modern understanding is very biased. This is because the most decisive variable in understanding the flow of economic behavior is not religious understanding, but rationality in economic decisions taken based on traditions, values, and straightforward arguments. This study have different conclusion with finding of Max Weber, Robert N. Bellah, David C. McClelland, and Clifford Geertz theories, in the context of socio-economic disciplines which states that there is a correlation between modern religious understanding and economic behavior. Their conclusion were not true base on is the fact that people who have an understanding of modern religious relate to economic behavior. In fact, based on this research, religious understanding that relates with economic behavior is precisely traditional religious understanding. Variables that determine the flow of economic behavior is not a religious understanding, but the rationality in economic behavior. Therefore, the emphasis of the conclusions formulated by Max Weber, Robert N. Bellah, David C. McClelland, and Clifford Geertz is not in its modern religious ideas, but in the rationality held by economic actors. Their conclusion may be justified if there is any further explanation that the modern religious understanding is rational and has implications for other aspects of life, including the aspect of economic activity. Besides, their finding could not generalized and gone into effect to other place owning different characteristic.
Tantangan dan Inisiasi dalam Implementasi Ekonomi Syariah di Indonesia Yadi Janwari
AHKAM : Jurnal Ilmu Syariah Vol 12, No 2 (2012)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v12i2.969

Abstract

Abstract: Resistance and Intitation in the Implementation of the Syariah Economy in Indonesia Today, Syariah economics is experiencing significant development in Indonesia, signified by a positive reception to it in society. The implementation of Syariah economics in Indonesia has taken place over a long period of time, paralleling the arrival of Islam to Indonesia. Two-thirds of the way through the 20th century, discourse on Syariah economics began to grow, and since the 1990s Syariah economics has begun to be put into practice. But the implementation of Syariah economics has been faced with several challenges, shaped by political, sociological and economic conditions. This article outlines five initiatives that can be taken in order to implement Syariah economics in Indonesian society more systematically. First, the notion that a Syariah economy can be categorized as a legitimate economic system needs to be strengthened. Second, the scientific aspect of Syariah economics needs to be strengthened. Third, the socialization of the Syariah economy needs to be accelerated. Fourth, the Syariah economy needs to encompass the economic behavior of all people. Fifth, political reforms need to be carried out by elected politicians committed to developing Syariah economics in Indonesia.Keywords: challenges, initiatives, implementation, syariah economicsAbstrak: Tantangan dan Inisiasi dalam Implementasi Ekonomi Syariah di Indonesia. Dewasa ini, ekonomi Syariah mengalami perkembangan yang signifikan di Indonesia, yang ditandai oleh adanya respons yang positip dari masyarakat. Implementasi ekonomi Syariah di Indonesia telah berlangsung dalam jangka waktu yang lama seiring dengan datangnya Islam ke Indonesia. Sampai memasuki dua pertiga abad ke-20 ekonomi Syariah lebih banyak diwacanakan dan sejak 1990-an ekonomi Syariah mulai diimplementasikan. Implementasi ekonomi Syariah di Indonesia dihadapkan pada beberapa tantangan, yaitu kondisi politik, kondisi sosiologis, dan kondisi ekonomi masyarakat. Inisiasi yang bisa diambil dalam upaya mengimplementasikan ekonomi Syariah di Indonesia adalah pertama, perlu ada penguatan bahwa ekonomi Syariah itu dapat dikatagorikan sebagai sistem ekonomi. Kedua, perlu ada penguatan dalam aspek ilmu ekonomi Syariah. Ketiga, sosialisasi ekonomi Syariah dilakukan dengan akselerasi yang tinggi. Keempat, ekonomi Syariah diwujudkan dalam segala perilaku ekonomi masyarakat. Kelima, dilakukan reformasi politik dengan cara memilih politisi yang memiliki komitmen untuk mengembangkan ekonomi Syariah di Indonesia.Kata Kunci: tantangan, inisiasi, implementasi, ekonomi syariahDOI: 10.15408/ajis.v12i1.969
KONSEP ETIKA PRODUKSI MENURUT PEMIKIRAN MUHAMMAD NEJATULLAH SIDDIQI Mega Silvia; Yadi Janwari; Ayi Yunus Rusyana
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 5 No 1 (2022): JURNAL PAPATUNG Volume 5 Nomor 1 Tahun 2022
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v5i1.484

Abstract

The ethics of production is the most important element in a process or in an economic system, because in production it is regulated how the use of production ethics and what can be produced in order to be utilized by humans in meeting their needs, a very big problem felt by Muslims today when faced with a contemporary economic system that is free of value, namely capitalist and socialist economic systems. The purpose of writing this article is to find out how Muhammad Nejatullah Siddiqi thought about the ethics of production and how the factors of production according to Muhammad Nejatullah Siddiqi. The research method used by the author is a library research method with a qualitative approach that is a technique of collecting data from books, journals, articles and the internet related to the problems studied. The results stated that Muhammad Nejatullah Siddiqi's thoughts can be understood justice in production that is to put the value of justice by producing and utilizing goods in a circle that is halal to the needs of humans, because in this way they improve the standard of living and obtain wealth.
Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Gina Saila Sofiah; Yadi Janwari; Widiawati Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

Abstract

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
The Implications of Al-Māwardī's Thoughts on Community Economy During the Covid-19 Pandemic Ali Santosa; Yadi Janwari; Ayi Yunus Rusyana
Asyahid Journal of Islamic and Quranic Studies (AJIQS) Vol 3, No 2 (2021): Asyahid
Publisher : STAI AL-FALAH CICALENGKA

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

Abstract

The study in this paper departs from Islamic economic thought proposed by Imam Al-Māwardī. He is a well-known figure as an Islamic thinker who contributed a lot to the order of all fields of state and religion, especially in the economic field. The purpose of this study is to find out Al-Māwardī's thoughts on Islamic economics and its implications for dealing with the current Covid-19 outbreak. The research method used is descriptive qualitative about the concept of Islamic economic thought proposed by Al-Māwardī, whose data sources are obtained from his books. The results of the research obtained are Al-Māwardī's concept of thought regarding the development of Islamic economics related to the state and economic activities, taxation, and influential market mechanisms so that they can continue to be implicated in overcoming these contemporary problems, such as the Covid-19 pandemic. Keywords: Islamic economy, taxation, market mechanism, Covid-19 Abstrak Kajian pada tulisan ini berangkat dari pemikiran ekonomi Islam yang dikemukakan oleh Imam Al-Māwardī. Beliau merupakan sosok yang terkenal sebagai tokoh pemikir Islam yang banyak memberikan sumbangsi pada tatanan segala bidang kenegaraan dan agama terkhusus pada bidang ekonomi. Tujuan penelitian ini untuk mengetahui pemikiran Al-Māwardī terhadap ekonomi Islam beserta implikasinya yang dihadapkan dengan masalah wabah covid-19 yang terjadi sekarang ini. Metode penelitian yang digunakan deskriptif kualitatif mengenai konsep pemikiran ekonomi Islam yang dikemukakan oleh Al-Māwardī, yang sumber datanya diperoleh dari kitab-kitab karangannya. Hasil penelitian yang diperoleh ialah konsep pemikiran Al-Māwardī mengenai perkembangan ekonomi Islam yang berkaitan dengan negara dan aktivitas ekonomi, perpajakan, dan mekanisme pasar yang berpengaruh hingga dapat terus diimplikasikan dalam mengatasi masalah kontemporer ini, seperti pandemi Covid-19. Kata Kunci: Ekonomi Islam, perpajakan, mekanisme pasar, Covid-19
Penerapan Prinsip Tadrij dalam Proses Regulasi Perbankan Syariah Yadi Janwari
Al-Manahij: Jurnal Kajian Hukum Islam Vol 6 No 2 (2012)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3407.929 KB) | DOI: 10.24090/mnh.v6i2.606

Abstract

Perbankan Syariah di Indonesia telah mengalami perkembangan secara signifikan, terutama dalam aspek regulasinya. Regulasi tentang perbankan Syariah dimulai dengan UU Nomor 7 Tahun 1992 yang menyebut bank Syariah sebagai "bank dengan prinsip bagi hasil", UU Nomor 10 Tahun 1998 dengan menyebut "bank dengan prinsip Syariah", dan UU Nomor 21 Tahun 2008 yang menyebut "Bank Syariah". Pada regulasi yang pertama belum dinyatakan sebagai bank Syariah, tetapi hanya disebutkan sebagai bank dengan prinsip bagi hasil. Penyebutan bank Syariah baru muncul pada regulasi yang terakhir, yakni dalam UU Nomor 21 Tahun 2008. Proses regulasi perbankan Syariah tersebut mengindikasikan adanya penerapan prinsip tadrîj. Penerapan prinsip tadrîj ini dilakukan melalui tiga tahap. Pertama, tahap pengenalan bank Syariah, yakni dengan memperkenalkan bank Syariah sebagai "bank dengan prinsip bagi hasil" sebagaimana tercermin dalam UU Nomor 7 Tahun 1992. Kedua, tahap penguatan, yakni penegasan bahwa bank yang akan diimplementasikan itu adalah "bank Syariah" sebagaimana tercermin dalam UU Nomor 10 Tahun 1998. Ketiga, tahap justifikasi, yakni keputusan atau pembenaran terhadap eksistensi bank Syariah sebagaimana tercermin dalam UU Nomor 21 Tahun 2008.
KEBIJAKAN FISKAL DALAM PANDANGAN AL-KHARȂJ PERSPEKTIF PEMIKIRAN ABU YUSUF Annisa Eka Rahayu; Yadi Janwari; Dedah Jubaedah
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 8 No 1 (2022): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Agu
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v8i1.521

Abstract

Kebijakan fiskal telah ada sejak zaman ulama klasik. Kebijakan fiskal dikenal dengan keuangan publik. Salah satu tokoh ulama klasik yang membahas kebijakan fiskal masa lampau yaitu Abu Yusuf seorang murid dari Imam Abu Hanifah. Abu Yusuf berhasil menulis karya yang menjadi master of piece yakni al-Kharaj. Kebijakan fiskal dimuat di dalamnya. Tujuan dari penulisan ini mengetahui kebijakan fiskal menurut kitab al-Kharaj karya Abu Yusuf. Metode penelitian yang digunakan yakni penelitian sedkriptif dengan metode library research. Hasil penulisan menyatakan bahwa kebijakan fiskal dalam kitab al-Kharaj di bagi menjadi dua bagian yakni pendapatan Negara yang terdiri dari pajak dan ghanimah, kepemilikan umum dan zakat. Sedangkan oengeluaran Negara menurut kitab al-Kharaj terdiri dari belanja pegawai, pengeluran militer, dan mustahik zakat.
Co-Authors Abd. Kholik Khoerulloh Abdul Gofur Abdurahman, Lukman Abdurrahman Wahid, Abdurrahman Adawiah, Amalia Muazzah Ade Suryawirawan Ahmad Lukman Nugraha Ahmad Luqman Hakim Ahmad Suganda Akmaliyah Akmaliyah Akmaliyah Akmaliyah Al Hakim, Sofyan Al-Hakim, Sofian Alhakim, Sofian Ali Santosa Almurni, Muhammad Furqon Amany, Amany Anggraeni, Desi Cahya Annisa Eka Rahayu anton athoillah Ari Fajar Santoso Asep Dadang Hidayat Asri Sundari Astarudin, Tatang Athoillah, Mohamad Anton Ayi Nurbaeti Ayi Yunus Rusyana Ayi Yunus Rusyana Burhansyah, Luki Cahyanti, Irni Sri Chandra Dedah Juabaedah Dedah Jubaedah Dedah Zubaedah Dede Nurwahidah Denni Murdani Dodi Yarli Ending Solehudin Firman Nugraha Firman Nugraha Fitriani, Putri Diesy Gina Saila Sofiah Gina Saila Sofiah Gozaly, Ahmad Yusdi Gunariah, Frilla Hadiat, Hadiat Hafizd, Jefik Zulfikar Hakiki, Muhamad Fuji Heni Pujiastuti Heris Suhendar Heris Suhendar, Heris Hilmi, Ahmad Ilmia, Anisa Jajang Herawan Jajat sudrajat Joni Joni Juarsa, Eka Jubaedah, Dedah Kamaludin Yusup, Deni lina marlina, lina Lubis, Mukhlis Lubis Lutfi Fahrul Rizal, Lutfi Fahrul Mafrudlo, Ahmad Mahfudzi Mega Silvia Meinanti, Dwi Reiza Moh. Asep Zakariya Ansori Mohammad Anton Athoillah Mohammad Anton Athoillah Mugni Muhit Muhammad Hasanuddin, Muhammad Muhammad Yunus Muharni, Yusraini Mursyidah Zein, Ai Imas Mustofa Mustofa Nanang Sobarna Na’im, Fairuz ‘Ainun Nissa Ayu Marliana Nur Azzahra, Annisa Nurrohman Nurrohman Rahmah Kusuma, Nurul Rahmah Kusumah, Nurul Ratnasari, Ai reni Ridwan, Ahmad Hasan Rosi Hasna Sari Royani Rumatiga, Hidayat Sari, Rosi Hasna Setia Mulyawan, Setia Setiadi Slamet Santoso Sodik, Gugun Sofian Al-Hakim Sofiawati, Eva Sofyan Al-Hakim Sofyan Al-Hakim Solihin, Dadin Suherli, Ian Rakhmawan Sulaeman Sulaeman Sumiati Sumiati Sumiati Sumiati Suparman Kholil Suradi Suradi Suradi Susilawati, Cucu Syafe`i, Rahmat Tamba, Dheddy Abdi Vemy Suci Asih, Vemy Suci Wardiman, Dadi Wawan Oktriawan Widiawati Widiawati Widiawati Zahra, Shofia Zuhratul Aini Mansur