scholarly journals Analysis of Amil Zakat Institution Performance Using the Balanced Scorecard Method (Case study in BAZNAS Sragen)

Author(s):  
Siti Khadijah ◽  
Mufti Afif

The zakat funds collection, infaq and shadaqah movement in Sragen Regency was formally implemented by the Zakat Infaq and Shadaqah Agency (BAZIS) which was established on May 27, 1991. By the issuance of Law No. 38 of 1999 concerning  Management of  Zakat, it was changed to the National Zakat Agency ( BAZNAS). Amil Zakat Agency (BAZ) Sragen has a number of special programs in introducing zakat to the community. Finally they were  able to collect zakat funds of around Rp. 250 million per month. The zakat funds which are collected at the Sragen BAZ mostly come from civil servants, the TNI and the National Police. However, this program has not been optimal yet, zakat funds absorbed only around Rp. 2 billion per year from the potential of Rp. 7 billion. Therefore, performance measurement  is one of the important factors in companies and institutions to evaluate work results from the past period.This research uses the Balance Scorecard paradigm / perspective, namely measurement using four perspectives; Finance, Customers, Internal Business, Learning and Growth. The method used is descriptive explorative qualitative method. Data was collected by interview, questionnaire and documentation.The results showed that the performance of BAZNAS of Sragen Regency was "Good". The results of the average score of the performance appraisal of BAZNAS in Sragen Regency were 6: 8 = 0.75 which is "Good".

Author(s):  
JATRIANA B2041142013

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.


2020 ◽  
Vol 14 (2) ◽  
pp. 110-119
Author(s):  
Widya Jati Lestari ◽  
Marsani Asfi ◽  
Fitri Sihombing

Abstrak - Metode pengukuran kinerja perusahaan dengan menggunakan Balanced Scorecard merupakan strategi untuk meningkatkan produktivitas, tingkat efisiensi, dan persaingan. Penilaian kinerja mengolah masukan menjadi keluaran atau penilaian dalam penyusunan kebijakan, program dan kegiatan yang dianggap penting serta berpengaruh pada pencapaian sasaran dan tujuan .Hasil dari penilaian kinerja ini menjadi dasar penilaian keberhasilan dan kegagalan pelaksanaan kegiatan sesuai dengan sasaran dan tujuan yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui sistem pengukuran kinerja di Puskesmas Astanagarib Kota Cirebon berdasarkan Balance Scorecard. Pembobotan elemen kinerja dilakukan dengan metode Analytical Hierarchy Process (AHP). Pengumpulan data diawali dengan penilaian terhadap visi, misi, dan strategi puskesmas. Data yang diperoleh kemudian diolah dengan metode AHP. Pengumpulan data tiap perspektif menggunakan kuesioner, wawancara dan data dari Puskesmas. Metode AHP menerapkan pengambilan keputusan berdasarkan sejumlah kriteria dan alternatif yang dipilih berdasarkan pertimbangan semua kriteria dalam bentuk hierarki. AHP menerapkan metode analisis dan sintesis yang membantu proses pengambilan keputusan dan membantu dalam menetapkan prioritas-prioritas dan membuat keputusan berdasarkan aspek kualitatif dan kuantitatif yang harus dipertimbangkan. Tahapan analisis dibuat dalam bentuk aplikasi yang dapat memudahkan analisis kinerja Puskesmas. Dari hasil perhitungan dapat disimpulkan bahwa pengukuran kinerja di Puskesmas Astanagarib dengan menggunakan metode Balanced Scorecard dan metode hitung Analytical Hierarchy Process (AHP) menunjukkan bahwa kinerja di Puskesmas tersebut sudah baik, dinilai dari tiga perspektif yang diukur dengan bobot 0,39 untuk proses bisnis internal, pembelajaran dan pertumbuhan 0,22. Hasil evaluasi kinerja Puskesmas cukup baik dengan skor 0,99. Abtract - The method of measuring company performance using the Balanced Scorecard is a strategy to increase productivity, efficiency levels, and competition. Performance appraisal processes input into outputs or assessments in the formulation of policies, programs and activities that are considered important and have an effect on the achievement of goals and objectives. The results of this performance appraisal form the basis for assessing the success and failure of implementing activities in accordance with predetermined goals and objectives. This study aims to determine the performance measurement system at the Astanagarib Health Center Cirebon City based on the Balance Scorecard. The weighting of the performance elements is carried out using the Analytical Hierarchy Process (AHP) method. Data collection begins with an assessment of the vision, mission, and strategy of the puskesmas. The data obtained were then processed using the AHP method. Collecting data for each perspective using a questionnaire, interviews and data from the Puskesmas. The AHP method applies decision making based on a number of criteria and alternatives selected based on the consideration of all criteria in a hierarchical form. AHP applies analysis and synthesis methods that assist the decision-making process and assist in setting priorities and making decisions based on qualitative and quantitative aspects that must be considered. The stages of analysis are made in the form of applications that can facilitate analysis of the performance of Puskesmas. From the calculation results, it can be concluded that the performance measurement at the Astanagarib Health Center using the Balanced Scorecard method and the Analytical Hierarchy Process (AHP) calculation method shows that the performance at the Puskesmas is good, judged from three perspectives measured with a weight of 0.39 for internal business processes. learning and growth 0.22. The results of the Puskesmas performance evaluation are quite good with a score of 0.99. Keywords— AHP; internal business processes; learning and growth; performance.


2020 ◽  
Vol 5 (2) ◽  
pp. 83-87
Author(s):  
Dian Dian ◽  
Ega Rahmat Pauzi

Abstract This study aims to explore the concept of school performance appraisal using the balanced scorecard. Here, the authors attempt to describe the concept of a balanced scorecard that is applicable for the assessment of school performance. The methodology used is qualitative method that relies on a literature review of the literature and research journals. It was found that the concept of the balanced scorecard is a strategic alternative evaluation tool organization that focuses on financial performance. Balanced scorcard base its scoring on four aspects, namely financial, customer, internal business processes, and growth and development. Given the balanced scorecard approach emerged and developed within a business organization it is necessary to attempt modification before being used for the assessment of school performance. Therefore, in the context of the fourth school into a balanced scorecard assessment factors and infrastructure funds, students, curricular activities, and teachers and education personnel. It is expected that this study can contribute conceptually applicable to researchers and the public who will evaluate the performance of schools using a balanced scorecard approach. Keywords: Balanced Scorecard, School Performance Assessment Abstrak Penelitian ini bertujuan untuk menelusuri konsep penilaian kinerja sekolah yang menggunakan  balanced scorecard. Disini penulis berupaya menguraikan konsep balanced scorecard yang aplikatif bagi penilaian kinerja sekolah. Metodologi penelitian yang digunakan yaitu metode kualitatif yang mengandalkan pada kajian pustaka dari berbagai literatur dan jurnal penelitian. Berdasarkan penelitian ditemukan bahwa konsep balanced scorecard merupakan alternatif alat evaluasi strategi organisasi yang selama ini terpusat pada kinerja keuangan. Balanced scorcard mendasarkan penilaian pada empat aspek yaitu keuangan, pelanggan, proses bisnis internal, dan pertumbuhan dan perkembangan. Mengingat pendekatan balanced scorecard muncul dan berkembang di lingkungan organisasi bisnis maka perlu upaya modifikasi sebelum digunakan untuk penilaian kinerja sekolah. Oleh karena itu dalam konteks sekolah keempat faktor penilaian balanced scorecard menjadi dana dan sarana prasarana, siswa, kegiatan kurikuler, dan pendidik dan tenaga kependidikan. Diharapkan penelitian ini dapat memberikan sumbangan konseptual yang aplikatif bagi peneliti maupun masyarakat yang akan melakukan evaluasi kinerja sekolah menggunakan pendekatan balanced scorecard. Kata Kunci: Balanced Scorecard, Penilaian Kinerja Sekolah


Author(s):  
Divi Ghearizky Kartia ◽  
Ifa Hanifia Senjiati ◽  
Yayat Rahmat H

Abstarct. The performance of sales funding in marketing the BSM Hajj Mabrur Savings product is important to be done as an evaluation material for BSM management in increasing DPK acquisition. Due to the increasing number of DPK from BSM Haji Mabrur Savings products, the opportunity to obtain profits from financing products distributed will also increase. In this case, the measurement of sales funding performance at BSM KC Ahmad Yani is done through the balance scorecard method. Based on these problems, the research is formulated into the following questions: How is the implementation of sales funding performance in marketing BSM Hajj Mabrur Savings products at Bank Syariah Mandiri KCP Ahmad Yani? And how is the performance of Bank Syariah Mandiri KC Ahmad Yani's sales funding measured by the Balanced Scorecard approach? The research method used is descriptive analytical by examining the performance of Bank Syariah Mandiri KC Ahmad Yani sales funding measured by the Balanced Scorecard approach. The results of this study are the implementation of sales funding performance in marketing the BSM Hajj Mabrur Savings product at Bank Syariah Mandiri KCP Ahmad Yani in accordance with the applicable SOP of BSM services. The performance of Bank Syariah Mandiri KC Ahmad Yani's sales funding measured by the Balanced Scorecard approach shows the level of performance of the sales funding team from the perspective of customers and other employees at BSM KC Ahmad Yani each have an average score of 76.2% and 81.2% which represent from the customer's perspective with a good category and other employee perspectives are very good.Keywords: Performance, Sales, Savings and Islamic Banks.  Abstraks. Kinerja para sales funding dalam memasarkan produk Tabungan Haji Mabrur BSM penting untuk dilakukan sebagai bahan evaluasi bagi manajemen BSM dalam meningkatkan perolehan DPK. Karena dengan meningkatnya jumlah DPK dari produk Tabungan Haji Mabrur BSM, maka peluang untuk memperoleh laba dari produk pembiayaan yang disalurkan pun akan ikut meningkat. Dalam hal ini, pengukuran kinerja sales funding di BSM KC Ahmad Yani dilakukan melalui metode balance scorecard. Berdasarkan permasalahan tersebut, maka penelitian dirumuska ke dalam bentuk pertanyaan sebagai berikut : Bagaimana pelaksanaan kinerja sales funding dalam memasarkan produk Tabungan Haji Mabrur BSM di Bank Syariah Mandiri KCP Ahmad Yani ? Dan bagaimana kinerja sales funding Bank Syariah Mandiri KC Ahmad Yani diukur dengan pendekatan Balanced Scorecard ? Metode penelitian yang digunakan adalah deskriptif analitis dengan meneliti kinerja sales funding Bank Syariah Mandiri KC Ahmad Yani diukur dengan pendekatan Balanced Scorecard. Hasil penelitian ini adalah pelaksanaan kinerja sales funding dalam memasarkan produk Tabungan Haji Mabrur BSM di Bank Syariah Mandiri KCP Ahmad Yani telah sesuai dengan SOP pelayanan yang berlaku BSM. Kinerja sales funding Bank Syariah Mandiri KC Ahmad Yani diukur dengan pendekatan Balanced Scorecard menunjukkan tingkat kinerja tim sales funding dari perspektif nasabah dan karyawan lain di BSM KC Ahmad Yani masing-masing memiliki rata-rata skor sebesar 76.2% dan 81.2% yang merepresentasikan dari perspektif nasabah dengan kategori baik dan peerspektif karyawan lain sangat baik.Kata Kunci: Kinerja, Sales, Tabungan dan Bank Syariah.


2021 ◽  
Vol 31 (11) ◽  
pp. 2853
Author(s):  
I Gede Candra Kusuma ◽  
I Ketut Suryanawa

Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective. Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.


2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohammad Ridwan

The writing aims: (1) find an assessment to measure the level of bank compliance with the contract al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) based on maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashu r, (2) reveals the phenomenon of BRI Syariah KCP Ponorogo compliance with the IMBT contract. The research method used is a qualitative method with a case study type. The type of data in this research is qualitative data on the words and actions of the research subject. Data collection techniques used documentation and unstructured planned interviews. Technique of checking data through credibility test and dependability test. The data analysis technique used Miles and Huberman's analysis with data reduction, data presentation, and conclusion drawing. To make an assessment of the suitability of Islamic banks using the Sekaran method to operationalize maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashur into dimensions and elements. To develop measurement indicators using the DSN-MUI fatwa. Meanwhile, to obtain a score of compliance with Islamic banks using the balanced scorecard method calculation technique. The findings of this research are BRI Syariah KCP Ponorogo complies with the sharia provisions in the IMBT contract based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur. The level of compliance is 72.5% with the fulfillment of circulation goals of 70%, transparency 68.75%, strength of law 80%, preservation of 75%, and justice 68.75%. This study contributes to a qualitative assessment of sharia compliance based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur as a standard or parameter to assess adherence. Islamic banks in channeling IMBT financing.Penelitian ini bertujuan: (1) menemukan assesmen untuk mengukur tingkat kepatuhan bank terhadap akad al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur, (2) mengungkap fenomena kepatuhan BRI Syariah KCP Ponorogo terhadap akad IMBT. Metode penelitian yang digunakan adalah metode kualitatif dengan tipe studi kasus. Jenis data penelitian ini adalah data kualitatif kata-kata dan tindakan subjek penelitian. Teknik pengumpulan data menggunakan dokumentasi dan wawancara terencana tidak terstruktur. Teknik pemeriksaan data melalui uji kredibilitas dan uji dependibilitas. Teknik analisis data menggunakan analisis Miles dan Huberman dengan reduksi data, penyajian data, dan pengambilan kesimpulan. Untuk membuat assesmen kesesuaian bank syariah menggunakan metode Sekaran untuk mengoperasionalisasi maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur menjadi dimensi dan elemen. Untuk mengembangkan indikator pengukuran menggunakan fatwa DSN-MUI. Sedangkan untuk memperoleh skor kepatuhan bank syariah menggunakan Teknik perhitungan metode balanced scorecard. Temuan penelitian ini adalah BRI Syariah KCP Ponorogo patuh terhadap ketentuan syariah dalam akad IMBT berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur. Tingkat kepatuhannya sebesar 72.5% dengan pemenuhan tujuan sirkulasi 70%, transparansi 68.75%, kekuatan hukum 80%, preservasi 75%, dan keadilan 68.75%. Penelitian ini berkontribusi pada assesmen kepatuhan syariah secara kualitatif berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur sebagai standar atau parameter untuk menilai kepatuhan Bank syariah dalam menyalurkan pembiayaan IMBT.


2019 ◽  
Vol 2 (1) ◽  
pp. 26-36
Author(s):  
A Muara Arumbarkah

In certain periods, an assessment of a condition of the bank's financialstatements is needed to determine the organization's performance and its level of health.In this measurement contains information about the amount of assets (assets) owned aswell as liabilities and equity (own capital). Then it will also be illustrated the results of thebusiness obtained by the bank as well as the expenses and costs incurred to obtain theseresults in a certain period. This study aims to analyze the performance of PT. Bank BRI,Tbk using the balanced scorecard approach which is reflected through four mainperspectives, namely financial perspective, customer perspective, internal businessperspective and growth and learning perspective. This study uses a case study approachsupported by a survey that collects information about factors related to the researchvariable. With the Balance Score-card approach. Expected measurement model. Thisanalytical method can provide accurate and detailed answers. The results of this studyindicate that Financial Perspective (X3) is the most dominant variable influencing BRIBank Performance (Y) The relationship between variables X and Y is very strong indicatingthat the variable Financial Perspective, Customer Perspective, Internal BusinessPerspective & Growth and Learning Perspective have influence a very significant (96.4%)effect on BRI Bank Performance (Y) while theoretical conclusions are all variables thathave a significant effect.


AdBispreneur ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 101
Author(s):  
Bambang Hermanto ◽  
Rivani .

ABSTRACTThis research was conducted with a main objective to analyze the performance of Citi Trans Travel Company in Bandung by using the Balanced Scorecard concept. Balanced Scorecard-based performance appraisal is basically a performance evaluation using an integrated four main perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspectives.The research method used in this research was the case study with the type of research was descriptive analytic study. Object taken in this research was Citi Trans Travel Company in the city of Bandung. Data used both primary and secondary data. For the validity of the data, this study used triangulation techniques, both sources and data collection techniques.The conclusion of performance appraisal of Citi Trans based on Balanced Scorecard which measured by 4 dimensions was all those 4 dimensions were on “Good” categorize, with the highest total of score was Customer Dimension, and the lowest total of score was Financial Dimension. This showed us that Citi Trans had put the customer satisfaction as their company main priority. However Citi Trans needed put more attention on their level of cost efficiency without sacrificed their product or service quality.  ABSTRAKPenelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Perusahaan Travel CitiTrans di Bandung dengan menggunakan konsep Balanced Scorecard. Penilaian kinerja berbasis Balanced Scorecard pada dasarnya adalah evaluasi kinerja menggunakan empat perspektif utama yang terintegrasi, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan.Metode penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan jenis penelitian deskriptif analitik. Objek yang diambil dalam penelitian ini adalah Perusahaan Perjalanan CitiTrans di kota Bandung. Data menggunakan data primer dan sekunder. Untuk validitas data, penelitian ini menggunakan teknik triangulasi, baik sumber dan teknik pengumpulan data.Kesimpulan penilaian kinerja Citi Trans berdasarkan Balanced Scorecard yang diukur oleh 4 dimensi adalah keempat dimensi tersebut berada pada kategori “Baik”, dengan total skor tertinggi adalah Dimensi Pelanggan, dan total skor terendah adalah Dimensi Keuangan. Ini menunjukkan kepada kami bahwa Citi Trans telah menempatkan kepuasan pelanggan sebagai prioritas utama perusahaan mereka. Namun, Citi Trans perlu lebih memperhatikan tingkat efisiensi biaya mereka tanpa mengorbankan kualitas produk atau layanan mereka.


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