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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum JOIN (Jurnal Online Informatika) Journal of Geoscience, Engineering, Environment, and Technology Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar JAE (Jurnal Akuntansi dan Ekonomi) Media Iuris Jurnal Ilmiah Perekam dan Informasi Kesehatan Imelda (JIPIKI) KRTHA BHAYANGKARA Jurnal Hukum Sasana Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Jurnal Tinta: Jurnal Ilmu Keguruan dan Pendidikan Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Manajemen DIVERSIFIKASI International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal Software Engineering and Computer Science (IJSECS) Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat Jurnal Permata Indonesia BEduManageRs Journal : Borneo Educational Management and Research Journal Smart: Journal of Multidisciplinary Educationa Neraca Manajemen, Akuntansi, dan Ekonomi Equivalent : Journal of Economic, Accounting and Management Jurnal Penelitian Pendidikan Islam Jurnal Kecerdasan Buatan dan Teknologi Informasi SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Journal of Law and Security Studies Jurnal Riset Pecinta Matematika Indonesian Journal of Social Science and Education
Sugeng
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Prediksi Kebangkrutan Dengan Metode Springate Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2023 Mevi Auriel Sefianing Putri; Diah Nurdiwaty; Sugeng
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.658

Abstract

Abstract : This research is motivated by competition between companies increasingly stringent due to the large number of local cosmetic businesses. The supply of raw materials for the local cosmetics industry still partly comes from imports This makes it difficult for local products to develop and be able to compete between business actors in Indonesia and internationally. The purpose of this research is to find out predictions bankruptcy using the Springate Method in listed cosmetic companies on the Indonesian Stock Exchange (BEI) in 2016-2023. This type of research is quantitative descriptive research, with a population of 11 companies. This research uses a purposive sampling technique which produces a sample as many as 4 companies with a period of 8 years, so the total sample as many as 32. The research results show that during 2016-2019 There are 3 companies that are classified as healthy with an S-Score > 0.862. Then during 2020-2022 there were 2 companies classified has the potential to go bankrupt with an S-Score < 0.862. Next in 2023 There are 3 companies that are classified as healthy with an S-Score > 0.862. However there is 1 company that has the potential to go bankrupt in 2023 with a value of S- Score <0.862. Based on the company's S-Score results for 2016-2023 The average cosmetic has the potential to go bankrupt in certain years because reducing sales, profits, and increasing the amount of current debt, this due to ineffective use and management of total assets and debt smoothly from the company so that it is unable to generate sales and profits optimal, both profit before interest and tax, and profit before tax. Abstrak : Penelitian ini dilatarbelakangi bahwa persaingan yang terjadi antar perusahaan semakin ketat dikarenakan banyaknya pelaku usaha bisnis kosmetik lokal. Persediaan bahan baku industri kosmetik lokal sebagian masih berasal dari impor yang menyebabkan produk lokal sulit berkembang dan mampu bersaing antar bisnis di Indonesia maupun internasional. Tujuan penelitian ini untuk mengetahui prediksi kebangkrutan dengan Metode Springate pada perusahaan kosmetik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2023. Jenis penelitian ini adalah penelitian kuantitatif deskriptif, dengan populasi sebanyak 11 perusahaan. Penelitian ini menggunakan teknik purposive sampling yang menghasilkan sampel sebanyak 4 perusahaan dengan periode waktu 8 tahun, sehingga total sampel sebanyak 32. Hasil penelitian menunjukkan bahwa selama tahun 2016-2019 terdapat 3 perusahaan diklasifikasikan sehat dengan nilai S-Score > 0,862. Kemudian selama tahun 2020-2022 terdapat 2 perusahaan diklasifikasikan berpotensi bangkrut dengan nilai S-Score < 0,862. Selanjutnya pada tahun 2023 terdapat 3 perusahaan diklasifikasikan sehat dengan nilai S-Score > 0,862. Namun terdapat 1 perusahan yang berpotensi bangkrut pada tahun 2023 dengan nilai S-Score < 0,862. Berdasarkan hasil nilai S-Score selama tahun 2016-2023 perusahaan kosmetik memiliki potensi bangkrut pada tahun tertentu, rata-rata disebabkan oleh menurunnya penjualan, laba, dan meningkatnya jumlah hutang lancar, hal ini disebabkan kurang efektifnya penggunaan dan pengelolaan total aset dan hutang lancar dari perusahaan sehingga tidak mampu menghasilkan penjualan dan laba yang optimal, baik itu laba sebelum bunga dan pajak maupun laba sebelum pajak.
PENYULUHAN DAN PENDAMPINGAN TEKNIS PENGELOLAAN DOKUMENTASI ELEKTRONIK HUKUM PADA PERGURUAN TINGGI DI WILAYAH DKI JAKARTA Nainggolan, Indra L; Zainab, Nina; Syahruddin, Erwin; Romasindah Aidy, Widya; Sugeng
Abdi Bhara Vol. 3 No. 2 (2024): Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/ag1xck31

Abstract

This article discusses a community service program focused on the management of legal libraries and documentation in higher education institutions within the DKI Jakarta area. The program aims to enhance the quality of legal library services by optimizing information and legal documentation management systems based on technology. This initiative is driven by the importance of legal libraries as resource centers that support education, research, and the development of legal studies.  The methods employed include training in modern library management, digitization of legal collections, and the implementation of legal reference management software. The program also involves improving the skills of librarians and administrative staff in systematically managing and organizing legal collections. Furthermore, the activities introduce the integration of digital legal information systems to facilitate access and data retrieval for students, lecturers, and researchers.  The results of this program show significant improvements in the effectiveness and efficiency of legal library management. Partner institutions in the program experienced benefits such as easier access to legal literature, more structured documentation systems, and enhanced librarian skills in managing legal data.    
Pengaruh Gaya Kepemimpinan Transformasional, Lingkungan Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan (Studi Pada Cahaya Konveksi Ganjar Agung Metro Barat) Akbar, M. Hafid Alfandani; Bambang Suhada; Sugeng
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4449

Abstract

There are problems with employee performance which result in decreased production and sales in convection light. There is a decrease in the amount of production because employees need leaders, work environment, and work motivation that are suitable for increasing production results in convection light. Employees need evaluation to improve their performance so they can meet the targets needed by the company. For this reason, a leadership style, work environment and work motivation are needed to improve employee performance in the convection light. Leadership style evaluates the ability and potential of each employee to expand the employee's responsibility and authority in the future. This study has the objectives, namely to find out whether transformational leadership style affects employee performance, to find out whether the work environment affects employee performance, to find out whether work motivation influences employee performance, to find out whether transformational leadership style, work environment and work motivation influence relationships. between work motivation and employee performance. The sample of this research were 40 employees of the Ganjar Angung Metro Barat convection light. Data collection used a questionnaire, and data analysis used a Validity Test, Reliability Test, Normality Test, Homogeneity Test, Linearity Test with the program (SPSS 25). There is a positive and significant influence of Transformational Leadership Style on Employee Performance at the Light Convection of Ganjar Agung Kota Metro. There is a positive and significant influence of the Work Environment on Employee Performance of Management Student Class of 2019 Muhammadiyah University Metro. There is a positive and significant effect of work motivation on employee performance in the light convection of Ganjar Agung City Metro.
Pengaruh Pelatihan, Kepuasan Kerja Dan Teamwork Terhadap Kinerja Karyawan Dengan Kepemimpinan Sebagai Variabel Moderasi (Pada PT. Indo Metro Surya Ando;a Kota Metro) Sari, Dian Novita; Sugeng; Suwarto; Fauzan Ramadhan
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4504

Abstract

Human resources who work in an organization or company have the ability to improve thequality of their performance, so that every employee who works in an organization mustreally be able to carry out factors that can help employees get the title with good qualityperformance. To achieve satisfactory employee performance, professional skills are neededto achieve it through several stages, in the world of organizations paying attention toemployee performance is something that is very important to do in achieving anorganizational goal or in increasing competitiveness and maintaining sustainability. researchsamples are employees of PT. Indo Metro Surya Andala Metro City. The research design is aquantitative research method used in this study is a survey and questionnaire. The populationand sample of this research are employees of PT. Indo Metro Surya Andala Metro City with apopulation of 70 and a sample of 56 employees. Data collection techniques using aquestionnaire. The analytical tool used is Regression Analysis. The results of the study showthat training, satisfaction and teamwork on employee performance with leadership as amoderating variable have a positive and significant effect on employees
Detection of Drowsiness in Drivers Using Image Processing and Support Vector Machine (SVM) Classification Sugeng; Praminiarto, Hendri
JOIN (Jurnal Online Informatika) Vol 9 No 2 (2024)
Publisher : Department of Informatics, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/join.v9i2.1076

Abstract

Accidents can be caused by external factors on the road, vehicle conditions, or internal factors such as drowsiness. Drowsiness while driving poses risks to the driver and others. An early detection system is crucial to alert drivers to stop or rest if they show signs of drowsiness. Physical signs of drowsiness include a lethargic facial expression, frequent eye blinking, continuous yawning, or nodding off. A detection system utilizing image processing and machine learning can observe these signs by detecting facial landmarks and analyzing activities such as eye blinking, yawning, and head tilt. This study aims to classify the drowsiness condition based on these three factors. The classification process is conducted using machine learning with the Support Vector Machine (SVM) method to determine whether a person is drowsy or not. The dataset consists of the number of eye blinks, head tilts, and yawns. Conditions are classified into two classes, drowsy and not drowsy. In this study, the SVM classification method can predict drowsiness with an accuracy of up to 77% in the conducted tests.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, Profitabilitas, Solvabilitas dan Aktivitas terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Tahun 2019 – 2023 Puput Rustianne Febri Hadi; Diah Nurdiwaty; Sugeng
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.935

Abstract

Abstract : Plantation is a sub-sector that plays an important role in the national economy which is considered as a strength and supporter of the national economy where each company has the goal of obtaining maximum profit. The purpose of this study is to analyze the effect of company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) on profit growth. The population in this study were 21 plantation sub-sector companies listed on the IDX 2019 - 2023. The sampling technique used was purposive sampling which resulted in 7 company samples. The analysis techniques used were classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER) and activity (TATO) had an effect on profit growth. The results of the study simultaneously stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) had an effect on profit growth. Abstrak : Perkebunan merupakan sub-sektor yang berperan penting dalam perekonomian nasional yang dinilai sebagai kekuatan dan penopang ekonomi nasional yang dimana setiap perusahaan memiliki tujuan memperoleh laba yang maksimal. Tujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan sub sektor perkebunan yang terdaftar di BEI 2019 – 2023 yang berjumlah 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan 7 sampel peruahaan. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER) dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. Hasil penelitian secara simultan menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. 
Chili Type Detection System Using Principal Component Analysis Method Julianda, Rindy; Tundo; Sugeng
International Journal Software Engineering and Computer Science (IJSECS) Vol. 5 No. 1 (2025): APRIL 2025
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v5i1.3735

Abstract

Classification of types of chili vegetables is an important aspect in the agricultural industry to increase the efficiency of product management, packaging and distribution. This research aims to implement the Principal Component Analysis (PCA) method in the process of classifying vegetables and types of chilies. PCA is used to reduce the dimensionality of the data and extract the main features that are significant in distinguishing vegetable categories. The research dataset consists of digital images of chili vegetables which are extracted into color, texture and shape attributes. The research results show that PCA is able to significantly improve classification accuracy by minimizing computational complexity. Experiments were carried out with various numbers of principal components in PCA to determine the optimal configuration. In the best configuration, this method achieves classification accuracy of 90%, with PCA effectively reducing data dimensionality by up to 95% without losing important information. In conclusion, this approach has great potential to be implemented in vegetable classification automation systems to support efficiency in agricultural supply chains.
Employment Termination Dispute Between Airline and Flight Attendant: A Legal Analysis of Industrial Relations in The Aviation Sector Kintan R. Virdauzy; Indra L. Nainggolan; Sugeng
KRTHA BHAYANGKARA Vol. 19 No. 1 (2025): KRTHA BHAYANGKARA: APRIL 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i1.3654

Abstract

Termination of employment (PHK) represents one of the most complex and frequent forms of industrial disputes, particularly in the aviation industry, a sector that demands strict adherence to professionalism standards, including physical appearance and presentation. This study aims to analyze the employment termination dispute between PT Garuda Indonesia and Bhonita Sary (former flight attendant) based on Decision Number 134/Pdt.Sus-PHI/2018/PN Srg. This research employs a normative juridical method with a statutory approach and court decision analysis, focusing on the interpretation of employment contracts and the application of labor regulations.  The findings reveal that the basis for the termination was the flight attendant's non-compliance with weight requirements, which was considered a breach of the employment agreement, particularly concerning service standards and corporate image. Although the company had provided the employee with an opportunity to adjust her weight according to the stipulated standards, differing interpretations of the contract clauses became the primary factor leading to the dispute.  In its considerations, the panel of judges declared the termination legally valid, referring to the dispute resolution procedures that had been conducted in accordance with Law Number 2 of 2004 on the Settlement of Industrial Relations Disputes. This decision underscores the importance of legal certainty and compliance with employment contracts but also opens a critical discourse on balancing the company's right to regulate work standards with the worker’s right to fair labor protection.
PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR, PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Kharisma Sakin; Diah Nurdiawaty; Sugeng
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12573

Abstract

This study is based on theoretical problems and aims to determine and understand the inconsistencies regarding the dynamics of the relationship between interest rates, exchange rates, and Price Earning Ratio (PER) and stock prices in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period, both simultaneously and partially. This study uses a quantitative method using data on independent variables of interest rates, exchange rates, and Price Earning Ratio (PER), while the dependent variable in this study is stock prices. Sample determination uses a purposive sampling technique. The data analysis techniques used are classical assumption tests, multiple linear regressions, and hypothesis tests using SPSS 23.00. The results of this study indicate that partially interest rates and exchange rates have a significant effect on stock prices. While the Price Earning Ratio partially has no significant effect on stock prices. And simultaneously interest rates, exchange rates, and price earning ratios have a significant effect on stock prices. For further researchers who will conduct research on the same topic as this study, it is better to add other factors that can also affect stock prices, such as inflation, PBV so that they can develop this study. The number of samples should also be increased in further research so that the sample can better represent the population studied. This study is expected to be a reference for further researchers.
Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region Sugeng; Aidy, Widya Romsindah; Jr., Andre Cardenas
Media Iuris Vol. 8 No. 2 (2025): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v8i2.71267

Abstract

Digital transformation has driven the rapid growth of Over-the-Top (OTT) services in the ASEAN region, including Indonesia, presenting new challenges for national tax systems. The digital and cross-border nature of the OTT business model, operating without the need for a physical presence (permanent establishment), has led to regulatory gaps in taxation, particularly in the collection of Value Added Tax (VAT) and Corporate Income Tax (CIT) for foreign OTT companies. This study aims to analyze digital tax policies for OTT services in Indonesia and compare them with those of ASEAN countries, including Singapore, Malaysia, Thailand, and Vietnam. The research uses a normative juridical method, employing both a statutory approach and a comparative approach. The data are sourced from national and international regulations related to digital taxation, academic journals, and policy studies from global organizations such as the Organisation for Economic Co-operation and Development (OECD) and G-20. The analysis compares OTT tax regulations across Indonesia and selected ASEAN countries to identify similarities, differences, and implementation challenges in digital tax policy. The findings indicate that The Association of Southeast Asian Nations (ASEAN) countries adopt diverse approaches to taxing OTT services, such as the Goods and Services Tax (GST) in Singapore, the Digital Servicce Tax (DST) in Malaysia, and Digital Income Tax Regimes (DITR) in Vietnam and Thailand. These measures reflect concerted efforts to enhance fiscal fairness, increase state revenue, and foster the sustainable growth of the digital economy. For Indonesia, it is recommended to strengthen its DST framework, implement technology-driven monitoring systems utilizing big data and Artificial Intelligence (AI), and align its digital taxation policies with international standards.
Co-Authors Abby Gina Boang Manalu Adhalia Septia Saputri Adi Nur Rohman Aidy, Widya Romasindah Aidy, Widya Romsindah Akbar, M. Hafid Alfandani Aldini, Vega Alexia Xandra Amin Tohari Anas Rahmad Hidayat Andini Safitri Anggraini, Dian Ayu Tria Anis Malik Toha Atmoko, Dwi Aura Azzara Ram Ardyanti Avini, Tertia Azainil Azainil Azzara Ram Ardyanti, Aura Badrus Zaman Baihaki, Ahmad Bambang Suhada Basuki Rahmad Bima Sumbika Karwita Rahmana Budi Prayitno Bupu, Maria Goreti Dafosta, Maria Theresiana Dewi, Citra Cerya Mulya Diah Nurdiawaty Diah Nurdiwaty Dian Herawati Dian Novita Sari, Dian Novita Dwi Atmoko Dzulkarnain, Ariefin Ediyanto Eko Prasetyo Erwin Owan Hermansyah Esther Masri Fachry Abda El Rahman Faisol Fauzan Ramadhan Fitri Hidayati Fitriana, Diana Fitriani Hanif Maulaniam Sholah Harinto Nur Seha Hasibuan, Mhd Amin HERU SISWANTO Hukmiyah, Mas'adatul Hunny, Aura Tria Indah Kurnia Indra L. Nainggolan Indra Lorenly Nainggolan Insani, Salsabila Robbani Jati Imantoro Jr., Andre Cardenas Julianda, Rindy Juniati, Puput Aulia KATNI KATNI Khaerani, Fatih Khafabi, Ian Rafi Kharisma Sakin Kintan R. Virdauzy Laksana, Prangga Budi Lindri Purbowati M. Hutagalung, Jantarda Marissa Kemala Dirgantini Marko Ferdian Salim, Marko Ferdian Meilya Nur Prianjani Mevi Auriel Sefianing Putri Mila Wijayanti Muh. Ihsan Muhammad Yamin Muhtadin, Achmad Nainggolan, Indra L Nani Septiana Naupal Ni Putu Indah Permata Sari Nova Aulia Rahma Nasution Noviriska Nuri, Ahmad Nuriyah, Sitta Nurul Iman Nuryanto Praminiarto, Hendri Pramudita, Tito Puji Astuti Puput Rustianne Febri Hadi Puspita, Erna Putra, Lintang Andika Putra, Wahyu Ananda Putri, LG. Saraswati Rahma, Zulfiana Ayu Rara Amalia Cendhayanie Ratni Sirait Rio Septian Riswandhita, Yanuar Riyanto Rohman, Adi Nur Romasindah Aidy, Widya Rosadi, Khumaini Rosid, Andiana Rosita Ruslan Abdul Gani Russell Ong Sanubari, Febrian Septian Dwi Arinda Shagti, Ruhita Silalahi, Ronaldo Saputra Sjamsir, Hasbi Solikah, Mar’atus Sri Retnaning Rahayu Sri Wahyuni Sukeriyadi, Mutmainnah Susilawati S.S.R Suwarto Suwarto Syahrani, Abd. Wahab Syahruddin, Erwin Tundo, Tundo Tyas Ayuningrum ur Seha, Harinto N Vianda, Tisa Reta Widiawati, Hestin Sri Windi Ikhsa Velani Yohana Ika Daniati Yuliana, Chelda Yulida, Rina Zainab, Nina Zaman , Badrus Zurqoni