{"id":16670,"date":"2026-01-14T12:42:23","date_gmt":"2026-01-14T12:42:23","guid":{"rendered":"https:\/\/feb.unram.ac.id\/ak\/?page_id=16670"},"modified":"2026-01-14T22:49:59","modified_gmt":"2026-01-14T22:49:59","slug":"dosen","status":"publish","type":"page","link":"https:\/\/feb.unram.ac.id\/ak\/profil\/dosen\/","title":{"rendered":"Dosen"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-4\" style=\"--awb-dots-align:center;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\"><ul class=\"fusion-grid fusion-grid-4 fusion-flex-align-items-stretch fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/prof-dr-akram-m-si\/\" aria-label=\"Prof. Dr. Akram, M.Si.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/akram.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/prof-dr-akram-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Prof. Dr. Akram, M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">akram.sukma@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Management Accounting, Strategic Management<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/herlina-pusparini-se-ma\/\" aria-label=\"Herlina Pusparini, SE., MA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herlina.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/herlina-pusparini-se-ma\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Herlina Pusparini, SE., MA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-2 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">h.pusparini@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/susi-retna-cahyaningtyas-se-ak-m-si\/\" aria-label=\"Susi Retna Cahyaningtyas, SE. Ak., M.Si\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Susi-Retna-Cahyaningtyas.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/susi-retna-cahyaningtyas-se-ak-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Susi Retna Cahyaningtyas, SE. Ak., M.Si<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">susi_retnacahya@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-lilik-handajani-se-msa-ak\/\" aria-label=\"Dr. Lilik Handajani, SE., MSA., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/lilik-handajani.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-lilik-handajani-se-msa-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. Lilik Handajani, SE., MSA., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-4 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">lilikhandajani@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Accounting, Governance, Sustainability<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/biana-adha-inapty-se-m-si\/\" aria-label=\"Biana Adha Inapty, SE, M.Si\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/biana-adha-inapty.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/biana-adha-inapty-se-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Biana Adha Inapty, SE, M.Si<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-5 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">bianainapty@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Sektor Publik<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rr-sri-pancawati-m-se-m-sc-ak\/\" aria-label=\"Rr. Sri Pancawati M, SE., M.Sc., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/pancawati.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-16 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rr-sri-pancawati-m-se-m-sc-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Rr. Sri Pancawati M, SE., M.Sc., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-17 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-6 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">pancawati@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Sektor Publik<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-18 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/siti-atikah-se-ak-m-si\/\" aria-label=\"Siti Atikah, SE, Ak, M.Si\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/siti-atikah.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-19 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/siti-atikah-se-ak-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Siti Atikah, SE, Ak, M.Si<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-20 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-7 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">siti.atikah@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-21 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/baiq-anggun-hilendri-lestari-se-ak-m-si\/\" aria-label=\"Baiq Anggun Hilendri Lestari, SE., Ak., M.Si.\">\n\t\t\t\t\t\t\t<img width=\"853\" height=\"1024\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27853%27%20height%3D%271024%27%20viewBox%3D%270%200%20853%201024%27%3E%3Crect%20width%3D%27853%27%20height%3D%271024%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/1.jpg 853w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-22 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/baiq-anggun-hilendri-lestari-se-ak-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Baiq Anggun Hilendri Lestari, SE., Ak., M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-23 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-8 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">hilendria@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-24 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/wirawan-suhaedi-se-m-ak\/\" aria-label=\"Wirawan Suhaedi, SE., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Wirawan-Suhaedi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-25 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/wirawan-suhaedi-se-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Wirawan Suhaedi, SE., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-26 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-9 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">wirawan.suhaedi@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-27 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/saipul-arni-muhsyaf-se-mm-ph-d\/\" aria-label=\"Saipul Arni Muhsyaf, SE., MM., Ph.D.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/12\/saipulam.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-28 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/saipul-arni-muhsyaf-se-mm-ph-d\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Saipul Arni Muhsyaf, SE., MM., Ph.D.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-29 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-10 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">saipulam@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Management Accounting, Public Sector Accounting, Governmental Accounting, Public Budgeting, Balanced<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-30 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/animah-se-m-si\/\" aria-label=\"Animah, SE, M.Si\">\n\t\t\t\t\t\t\t<img width=\"400\" height=\"480\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Animah.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27400%27%20height%3D%27480%27%20viewBox%3D%270%200%20400%20480%27%3E%3Crect%20width%3D%27400%27%20height%3D%27480%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Animah.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Animah-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Animah.jpg 400w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-31 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/animah-se-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Animah, SE, M.Si<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-32 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-11 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">animah@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-33 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nina-karina-karim-se-ak-m-si\/\" aria-label=\"Nina Karina Karim, SE, Ak., M.Si.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Nina-Karina-Karim.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-34 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nina-karina-karim-se-ak-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Nina Karina Karim, SE, Ak., M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-35 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-12 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">ninakarim@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-36 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/elin-erlina-sasanti-se-m-acc-ca\/\" aria-label=\"Elin Erlina Sasanti, SE, M.Acc., CA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Elin-Erlina-Sasanti.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-37 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/elin-erlina-sasanti-se-m-acc-ca\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Elin Erlina Sasanti, SE, M.Acc., CA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-38 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-13 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">elinerlina@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-13\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-39 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/bambang-se-ak-m-ak\/\" aria-label=\"Bambang, SE, Ak., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/Bambang.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-40 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/bambang-se-ak-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Bambang, SE, Ak., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-41 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-14 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">bambang@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi, Auditing dan Perbankan<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-42 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lukman-effendy-se-ma\/\" aria-label=\"Lukman Effendy, SE., MA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Lukman-Effendy.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-43 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lukman-effendy-se-ma\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Lukman Effendy, SE., MA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-44 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-15 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">lukman.effendy@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-15\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Financial Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-45 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nur-fitriyah-se-m-ak\/\" aria-label=\"Nur Fitriyah, SE., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/nur-fitriyah.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-46 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nur-fitriyah-se-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Nur Fitriyah, SE., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-47 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-16 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">nurfitriyah@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-16\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-48 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/eni-indriani-se-ma\/\" aria-label=\"Eni Indriani, SE., MA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Eni-Indriani.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-49 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/eni-indriani-se-ma\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Eni Indriani, SE., MA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-50 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-17 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">eni.indriani@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-17\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-51 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-ayudia-sokarina-se-msa-ak\/\" aria-label=\"Dr. Ayudia Sokarina, SE., MSA., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ayudia-Sokarina.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-52 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-ayudia-sokarina-se-msa-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. Ayudia Sokarina, SE., MSA., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-53 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-18 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">ayudia.sokarina@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-18\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Islamic Political Economy of Accounting, Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-54 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lalu-takdir-jumaidi-se-msa-ak\/\" aria-label=\"Lalu Takdir Jumaidi, SE., MSA., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/takdir-jumaidi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-55 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lalu-takdir-jumaidi-se-msa-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Lalu Takdir Jumaidi, SE., MSA., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-56 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-19 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">takdirjumaidi@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-19\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Syariah dan Keuangan<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-57 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-wahidatul-husnaini-se-m-si\/\" aria-label=\"Dr. Wahidatul Husnaini, SE,. M.Si.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/07\/wahidatul-husnaini.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-58 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-wahidatul-husnaini-se-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. Wahidatul Husnaini, SE,. M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-59 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-20 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">wahidatul.husnaini@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-20\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-60 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-m-ali-fikri-se-msa\/\" aria-label=\"Dr. M. Ali Fikri, SE, MSA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-61 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-21 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-m-ali-fikri-se-msa\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. M. Ali Fikri, SE, MSA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-62 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-21 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">fikri.sampala@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-21\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Sektor Publik<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-63 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/baiq-rosyida-dwi-astuti-se-ak-m-ak\/\" aria-label=\"Baiq Rosyida Dwi Astuti, SE., M.Sc., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Baiq-rosyida-dwi-astuti-1.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-64 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-22 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/baiq-rosyida-dwi-astuti-se-ak-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Baiq Rosyida Dwi Astuti, SE., M.Sc., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-65 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-22 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">rosyidabaiq@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-22\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-66 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/isnawati-se-ma\/\" aria-label=\"Isnawati, SE, MA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Isnawati.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-67 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-23 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/isnawati-se-ma\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Isnawati, SE, MA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-68 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-23 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">isnawati.isna@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-23\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-69 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/iman-waskito-se-msa-ak-ca\/\" aria-label=\"Iman Waskito, SE., MSA., Ak, CA\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/iman-waskito.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-70 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-24 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/iman-waskito-se-msa-ak-ca\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Iman Waskito, SE., MSA., Ak, CA<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-71 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-24 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">waskitoiman@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-24\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Sektor Publik<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-72 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/zuhrotul-isnaini-se-m-si\/\" aria-label=\"Zuhrotul Isnaini, SE., M.Si.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Zuhrotul-Isnaini.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-73 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-25 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/zuhrotul-isnaini-se-m-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Zuhrotul Isnaini, SE., M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-74 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-25 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">zuhrotulisnaini@ymail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-25\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-75 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nurabiah-mm-si\/\" aria-label=\"Nurabiah, MM.Si\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Nurabiah.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-76 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-26 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nurabiah-mm-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Nurabiah, MM.Si<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-77 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-26 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">nurabiah@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-26\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Accounting Information system<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-27 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-78 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rahmi-sri-ramadhani-sem-si\/\" aria-label=\"Rahmi Sri Ramadhani, SE,M.Si.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/rahmi-sri-ramadhani.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-79 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-27 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rahmi-sri-ramadhani-sem-si\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Rahmi Sri Ramadhani, SE,M.Si.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-80 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-27 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">rahmisri.ramadhani@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-27\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Manajemen<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-28 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-81 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/intan-rakhmawati-se-m-ak\/\" aria-label=\"Intan Rakhmawati, SE., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Intan-Rakhmawati.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-82 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-28 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/intan-rakhmawati-se-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Intan Rakhmawati, SE., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-83 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-28 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">intanrakhmawati@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-28\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-29 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-84 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/khaerul-umam-s-stp-m-ak\/\" aria-label=\"Khaerul Umam, S.STP., M.Ak\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khaerul-Umam.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-85 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-29 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/khaerul-umam-s-stp-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Khaerul Umam, S.STP., M.Ak<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-86 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-29 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">khaerulumam20@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-29\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Sektor Publik<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-30 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-87 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/indria-puspitasari-lenap-se-m-ak\/\" aria-label=\"Indria Puspitasari Lenap, SE., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Indria-Puspitasari-Lenap.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-88 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-30 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/indria-puspitasari-lenap-se-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Indria Puspitasari Lenap, SE., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-89 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-30 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">indrialenap@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-30\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Islamic Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-31 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-90 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-yusli-mariadi-se-m-sa\/\" aria-label=\"Dr. Yusli Mariadi, SE., M.SA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Yusli-Mariadi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-91 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-31 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-yusli-mariadi-se-m-sa\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. Yusli Mariadi, SE., M.SA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-92 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-31 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">yuslimariadi@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-31\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-32 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-93 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/robith-hudaya-se-ma\/\" aria-label=\"Robith Hudaya, SE., MA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Robith-Hudaya.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-94 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-32 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/robith-hudaya-se-ma\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Robith Hudaya, SE., MA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-95 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-32 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">robith.hudaya@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-32\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Capital Market, Financial Accounting, Greenwashing, ESG<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-33 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-96 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/widia-astuti-se-m-sc\/\" aria-label=\"Widia Astuti, SE., M.Sc.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Widia-Astuti.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-97 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-33 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/widia-astuti-se-m-sc\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Widia Astuti, SE., M.Sc.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-98 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-33 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">widia7@ymail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-33\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi dan Bisnis<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-34 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-99 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/adhitya-bayu-suryantara-msa\/\" aria-label=\"Adhitya Bayu Suryantara, MSA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Adhitya-Bayu-Suryantara.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-100 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-34 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/adhitya-bayu-suryantara-msa\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Adhitya Bayu Suryantara, MSA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-101 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-34 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\"><\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-34\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Manajerial, UMKM, Cloud Accounting, Sistem Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-35 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-102 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nungki-kartikasari-se-msa-ak\/\" aria-label=\"Nungki Kartikasari, SE., MSA., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Nungki-Kartikasari.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-103 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-35 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/nungki-kartikasari-se-msa-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Nungki Kartikasari, SE., MSA., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-104 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-35 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">nungkikartikasari@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-35\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Economic, Accounting, Auditing and Behavioral Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-36 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-105 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/d-tialurra-della-nabila-se-m-ak\/\" aria-label=\"D. Tialurra Della Nabila, SE., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/D-Tialurra-Della-Nabila.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-106 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-36 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/d-tialurra-della-nabila-se-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">D. Tialurra Della Nabila, SE., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-107 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-36 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">tialurradellanabila@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-36\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi, Perpajakan<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-37 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-108 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/paradisa-sukma-s-e-m-a\/\" aria-label=\"Paradisa Sukma, S.E., M.A.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Paradisa-Sukma.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-109 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-37 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/paradisa-sukma-s-e-m-a\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Paradisa Sukma, S.E., M.A.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-110 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-37 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">-@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-37\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-38 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-111 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rini-ridhawati-s-e-m-s-a-ak\/\" aria-label=\"Rini Ridhawati, S.E., M.S.A., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Rini-Ridhawati.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-112 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-38 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rini-ridhawati-s-e-m-s-a-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Rini Ridhawati, S.E., M.S.A., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-113 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-38 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">-@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-38\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Accounting, Financial Accounting, Auditing<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-39 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-114 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/victoria-kusumaningtyas-priyambodo-s-e-m-sc\/\" aria-label=\"Victoria Kusumaningtyas Priyambodo, S.E., M.Sc.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Victoria-Kusumaningtyas-Priyambodo.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-115 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-39 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/victoria-kusumaningtyas-priyambodo-s-e-m-sc\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Victoria Kusumaningtyas Priyambodo, S.E., M.Sc.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-116 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-39 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">priyambodo.victoria@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-39\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Public Sector Accounting, Management Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-40 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-117 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/tri-hanani-s-e-m-sc\/\" aria-label=\"Tri Hanani, S.E., M.Sc.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tri-Hanani.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-118 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-40 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/tri-hanani-s-e-m-sc\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Tri Hanani, S.E., M.Sc.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-119 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-40 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">trihanani@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-40\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Financial Accounting, Behavioral Accounting, Banking and Finance<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-41 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-120 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/novia-rizki-s-e-m-ak\/\" aria-label=\"Novia Rizki, S.E., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Novia-Rizki.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-121 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-41 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/novia-rizki-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Novia Rizki, S.E., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-122 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-41 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">-@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-41\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-42 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-123 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/tusta-citta-ihtisan-tri-prasidya-s-e-m-a\/\" aria-label=\"Tusta Citta Ihtisan Tri Prasidya, S.E., M.A.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Tusta-Citta-Ihtisan-Tri-Prasidya.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-124 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-42 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/tusta-citta-ihtisan-tri-prasidya-s-e-m-a\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Tusta Citta Ihtisan Tri Prasidya, S.E., M.A.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-125 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-42 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">tustaprasidya@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-42\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Sustainability Taxation, Developmental Economics<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-43 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-126 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/resty-yusnirmala-dewi-s-e-ak-m-acc\/\" aria-label=\"Resty Yusnirmala Dewi, S.E.Ak., M.Acc.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Resty-Yusnirmala-Dewi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-127 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-43 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/resty-yusnirmala-dewi-s-e-ak-m-acc\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Resty Yusnirmala Dewi, S.E.Ak., M.Acc.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-128 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-43 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">resty.yusnirmaladewi@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-43\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi, Auditing<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-44 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-129 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/reny-wardiningsih-m-ak\/\" aria-label=\"Reny Wardiningsih, M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Reny-Wardiningsih.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-130 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-44 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/reny-wardiningsih-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Reny Wardiningsih, M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-131 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-44 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">reny.wardi87@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-44\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-45 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-132 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-endar-pituringsih-se-m-si-ak-ca\/\" aria-label=\"Dr. Endar Pituringsih, SE., M.Si., Ak., CA.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/endar-pituringsih.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-133 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-45 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dr-endar-pituringsih-se-m-si-ak-ca\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dr. Endar Pituringsih, SE., M.Si., Ak., CA.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-134 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-45 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">endar07ringsih@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-45\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Manajemen<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-46 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-135 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lalu-andika-noviawan-s-e-m-ak\/\" aria-label=\"Lalu Andika Noviawan, S.E., M.Ak\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2025\/06\/Lalu-Andika-Noviawan.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-136 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-46 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/lalu-andika-noviawan-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Lalu Andika Noviawan, S.E., M.Ak<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-137 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-46 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">andika.n@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-46\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Keuangan, UMKM<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-47 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-138 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/wulandari-agustiningsih-s-e-m-sc\/\" aria-label=\"Wulandari Agustiningsih, S.E., M.Sc.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Wulandari-Agustiningsih.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-139 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-47 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/wulandari-agustiningsih-s-e-m-sc\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Wulandari Agustiningsih, S.E., M.Sc.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-140 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-47 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">-@unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-47\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-48 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-141 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/feryansyah-s-e-m-ak\/\" aria-label=\"Feryansyah, S.E., M.Ak\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Feryansyah.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-142 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-48 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/feryansyah-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Feryansyah, S.E., M.Ak<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-143 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-48 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">riiansiiah@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-48\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Keuangan<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-49 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-144 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/herawati-khotmi-s-e-m-acc-ak\/\" aria-label=\"Herawati Khotmi, S.E., M.Acc., Ak\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/herawati-khotmi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-145 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-49 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/herawati-khotmi-s-e-m-acc-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Herawati Khotmi, S.E., M.Acc., Ak<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-146 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-49 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">khotmi.2010@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-49\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Keuangan dan Pajak<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-50 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-147 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/khairul-mujahidi-s-e-m-ak\/\" aria-label=\"Khairul Mujahidi, S.E., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Khairul-Mujahidi.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-148 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-50 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/khairul-mujahidi-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Khairul Mujahidi, S.E., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-149 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-50 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">khairul_mujahidi@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-50\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-51 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-150 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/fety-widianti-aptasari-s-ak-m-ak\/\" aria-label=\"Fety Widianti Aptasari, S. Ak., M. Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Fety-Widianti-Aptasari.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-151 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-51 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/fety-widianti-aptasari-s-ak-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Fety Widianti Aptasari, S. Ak., M. Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-152 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-51 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">fetyaptasari@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-51\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-52 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-153 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/ely-windarti-hastuti-s-e-m-sc-ak\/\" aria-label=\"Ely Windarti Hastuti, S.E., M.Sc., Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Ely-Windarti-Hastuti.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-154 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-52 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/ely-windarti-hastuti-s-e-m-sc-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Ely Windarti Hastuti, S.E., M.Sc., Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-155 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-52 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">elywindarti@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-52\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Islamic Governance, Islamic Accounting<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-53 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-156 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dina-amalya-putri-s-ak-m-ak\/\" aria-label=\"Dina Amalya Putri, S.Ak., M.Ak\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/Dina-Amalya-Putri.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-157 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-53 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/dina-amalya-putri-s-ak-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Dina Amalya Putri, S.Ak., M.Ak<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-158 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-53 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">amalyaputridina@staff.unram.ac.id<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-53\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Manajemen<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-54 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-159 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rizka-oktaviana-s-e-m-ak\/\" aria-label=\"Rizka Oktaviana, S.E., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-160 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-54 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/rizka-oktaviana-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Rizka Oktaviana, S.E., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-161 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-54 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">rizkaoktaviana20@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-54\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-55 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-overflow:hidden;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:0px 0px 20px 20px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-162 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\" style=\"--awb-margin-top:-10px;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/eva-solina-s-e-m-ak\/\" aria-label=\"Eva Solina, S.E., M.Ak.\">\n\t\t\t\t\t\t\t<img width=\"750\" height=\"900\" src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" decoding=\"async\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27750%27%20height%3D%27900%27%20viewBox%3D%270%200%20750%20900%27%3E%3Crect%20width%3D%27750%27%20height%3D%27900%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg\" data-srcset=\"https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/ak\/wp-content\/uploads\/sites\/14\/2026\/01\/No_image.jpg 750w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-163 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-z-index:9999;--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:15px;--awb-padding-left:15px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-70px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-55 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-link-color:var(--awb-color8);--awb-link-hover-color:var(--awb-custom_color_1);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:var(--awb-typography1-text-transform);--fontSize:18;--minFontSize:18;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/feb.unram.ac.id\/ak\/avada_portfolio\/eva-solina-s-e-m-ak\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Eva Solina, S.E., M.Ak.<\/a><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-164 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:3%;--awb-padding-left:3%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-55 fusion-button-span-yes fusion-button-default-type\" style=\"--button_accent_color:var(--awb-custom_color_2);--button_border_color:var(--awb-custom_color_2);--button_accent_hover_color:var(--awb-color4);--button_border_hover_color:var(--awb-color4);--button_gradient_top_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--button_text_transform:capitalize;--button_font_size:13px;--button_line_height:1;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:400;\" target=\"_self\"><i class=\"fa-envelope fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">evasolina975@gmail.com<\/span><\/a><\/div><div class=\"fusion-separator fusion-has-icon\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><span class=\"icon-wrapper\" style=\"border-color:transparent;font-size:10px;width: 1.75em; height: 1.75em;border-width:2px;padding:2px;margin-top:-1px\"><i class=\"fa-user-graduate fas\" style=\"font-size: inherit;color:var(--awb-custom_color_2);\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:2px;\"><\/div><\/div><div class=\"fusion-text fusion-text-55\" style=\"--awb-content-alignment:center;--awb-font-size:14px;--awb-line-height:1.2;--awb-letter-spacing:-0.015rem;--awb-text-color:var(--awb-custom_color_2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Akuntansi Keuangan<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":16545,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false},"acf":[],"_links":{"self":[{"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/pages\/16670"}],"collection":[{"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/comments?post=16670"}],"version-history":[{"count":4,"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/pages\/16670\/revisions"}],"predecessor-version":[{"id":23401,"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/pages\/16670\/revisions\/23401"}],"up":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/pages\/16545"}],"wp:attachment":[{"href":"https:\/\/feb.unram.ac.id\/ak\/wp-json\/wp\/v2\/media?parent=16670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}