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Sri Ayem
Universitas Sarjanawiyata Tamansiswa
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PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP CORPORATE VALUE Alit - Prabowo; Sri - Ayem
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.123

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial terhadap corporate value dengan profitabilitas sebagai variabel intervening. Populasi yang digunalan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 44 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis regesi dan analisis jalur. Hasil penelitian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh positif terhadap profitabilitas, (2) kepemilikan manajerial tidak berpengaruh positif terhadap corporate value, (3) profitabilitas berpengaruh positif terhadap corporate value dan (4) kepemilikan manajerial berpengaruh positif terhadap corporate value melalui profitabilitas.
Pengaruh Kesempatan Investasi, Kebijakan Dividen, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Dewan Komisaris Sebagai Variabel Mediasi Vivi Tri Astuti; Sri Ayem
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 1 (2021)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.336 KB) | DOI: 10.52447/jam.v6i1.4590

Abstract

Tujuan penelitian ini untuk memperluas dan mengetahui pengaruh kesempatan investasi, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahan dengan dewan komisaris sebagai variabel mediasi. Populasi penelitian ini menggunakan laporan keuangan perusahaan-perusahan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2019 yang dapat di unduh melalui www.idx.co.id dengan jumlah sampel sebanyak 10 perusahaan, sesuai dengan kriteria dalam penelitian ini. Metode yang digunakan penelitian ini yakni metode kuantitatif dan data sekunder dan pengambilan sampel dengan purposive sampling. Penelitian ini memakai analisis jalur (path analysis) yang diolah menggunakaan alat bantu IBM SPSS versi 20. Hasil dari penelitian ini menunjukkan bahwa kesempatan investasi, kebijakan dividen, ukuran perusahan pengaruh positif terhadap nilai perusahaan, kesempatan investasi dan kebijakan dividen berpengaruh positif terhadap dewan komisaris, ukuran perusahan tidak berpengaruh terhadap dewan komisaris, dewan komisaris berpengaruh positif terhadap nilai perusahaan, kesempatan investasi, kebijakan dividen, ukuran perusahaan tidak dapat berpengaruh langsung terhadap nilai perusahan melalui dewan komisaris.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Lu’lu’ul Mas’adah
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 1 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.762 KB) | DOI: 10.47467/reslaj.v5i1.1363

Abstract

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.969 KB) | DOI: 10.47467/alkharaj.v5i2.1244

Abstract

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement
UMKM Clusterization with Unsupervised Neural Networks Method for Accounting by Business Capital Supatman Supatman; Sri Ayem
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 2 No 1 (2020): October 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v2i1.7698

Abstract

UMKM menurut pasal (6) UU nomor 20 tahun 2008 berdasarkan asset dan omset dibagi menjadi tiga kriteria yaitu UMi (Usaha Mikro), UK (Usaha Kecil) dan UM (Usaha Menengah). Sementara itu variabel dalam laporan BPS terkait UMKM meliputi Unit Usaha, Tenaga Kerja, PDB atas usaha yang berlaku, PDB atas dasar harga konstan 2000, Total Ekspor Non Migas, Investasi atas dasar harga berlaku, Investasi atas dasar harga konstan 2000. Sehingga pendekatan untuk melakukan kriteria berdasarkan asset dan omset relatif lemah mengingat secara rinci terdapat 7 variabel pendukung kriteria (berdasarkan data BPS).Unsupervised Neural Networks merupakan metode klusterisasi pembelajaran mandiri yang dapat melakukan klaterisasi data berdasarkan jarak eucledian data. SOM-Kohonen merupakan salah satu jenis Unsupervised Neural Networks yang digunakan untuk klasterisasi UMKM pada penelitian ini. Berdasarkan pengujian menggunakan data UMKM tahun 2010 – 2018, dengan parameter pelatihan alfa : 0.1, decalfa 0.2, iterasi 500 diperoleh hasil bahwa kluster UMKM terkluster menjadi 2 dengan perincian Umi tetap sebagai kluster Umi, sedangkan UK dan UM menggabung menjadi satu kluster.Berdasarkan hasil klusterisasi menggunakan unsupervised neural networks dengan SOM-Kohonen yaitu dua klaster, maka direkomendasikan pemodalan dibagi menjadi dua sesuai dengan klusternya. Keywords: Accounting, Business, Clusterization, UMKM, Unsupervised, Neural Networks, SOM-Kohonen.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT DENGAN GOOD CORPORATE GOVERNANNCE SEBAGAI VARIABEL MEDIASI Arini Prihatiningrum; Sri Ayem
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 18, No 2 (2020): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.759 KB) | DOI: 10.31315/be.v18i2.5637

Abstract

This study aims to analyze the disclosure of Corporate Social Responsibility (CSR) and Leverage on the Earnings Response Coefficient (ERC) by considering Good Corporate Governance as a mediating or intervening variable. The data used in this study are secondary data obtained from several sources. The subjects of this research are state-owned companies listed on the Indonesia Stock Exchange in 2016-2019. The sample of this study were 12 companies with a total of 48 data for 4 years from 2016 to 2019 which were selected by purposive sampling method. The analysis tool is the Classical Assumption Test and Path Analysis. This study found only four hypotheses were accepted, the other hypotheses were rejected. This study concludes that disclosure of Corporate Social Responsibility (CSR) has a positive effect on Good Corporate Governance (GCG), Leverage has a positive effect on Good Corporate Governance (GCG), Disclosure of Corporate Social Responsibility (CSR) has a positive effect on Earning Response Coefficient (ERC), Leverage. It has a positive effect on the Earning Response Coefficient (ERC), and Good Corporate Governance (GCG) is accepted to be added to the model as a mediating or intervening variable. Penelitian ini bertujuan untuk menganalisis pengungkapan Corporate Social Responsibility (CSR) dan Leverage terhadap Earnings Response Coefficient (ERC) dengan mempertimbangkan Good Corporate Governance sebagai variabel mediasi atau intervening. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari beberapa sumber. Subjek penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Sampel penelitian ini adalah 12 perusahaan dengan total 48 data selama 4 tahun dari tahun 2016 hingga 2019 yang dipilih dengan purposive sampling method. Alat analisis adalah Uji Asumsi Klasik dan Path Analysis.  Penelitian ini menemukan hanya empat hipotesis yang diterima, hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa Pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif terhadap Good Corporate Governance (GCG), Leverage berpengaruh positif terhadap Good Corporate Governance (GCG), Pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif terhadap Earning Response Coefficient (ERC), Leverage berpengaruh positif  terhadap Earning Response Coefficient (ERC), dan Good Corporate Governance (GCG) diterima untuk ditambahkan dalam model sebagai variabel mediasi atau intervening.
PENGARUH RISIKO LITIGASI, CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, DAN KARAKTERISTIK AUDITOR TERHADAP FEE AUDIT Nastiti Mardyatna; Sri Ayem
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 19, No 1 (2021): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.708 KB) | DOI: 10.31315/be.v19i1.8067

Abstract

Abstrak: Pengaruh Risiko Litigasi, Corporate Governance, Karakteristik Perusahaan, Dan Karakteristik Auditor Terhadap Fee Audit.  Penelitian ini bertujuan untuk menganalisis pengaruh risiko litigasi, corporate governance, karakteristik perusahaan, dan karakteristik auditor terhadap Fee audit. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari beberapa sumber. Subjek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Sampel penelitian ini adalah 78 perusahaan selama 3 tahun dari tahun 2016 hingga 2019 yang dipilih dengan purposive sampling method. Alat analisis adalah Uji Asumsi Klasik dan Path Analysis.  Penelitian ini menemukan hanya empat hipotesis yang diterima, dan dua hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa Risiko litigasi berpengaruh negatif terhadap fee audit, intensitas pertemuan dewan komisaris berpengaruh negatif terhadap fee audit, intensitas pertemuan komite audit berpengaruh positif terhadap fee audit, ukuran perusahaan berpengaruh positif terhadap fee audit, kompleksitas perusahaan berpengaruh positif terhadap fee audit, karakteristik auditor berpengaruh positif terhadap Fee audit. Abstract: The Influence of Litigation Risk, Corporate Governance, Company Characteristics, and Auditor Characteristics on Audit Fee.  This study aims to analyze the effect of litigation risk, corporate governance, company characteristics, and auditor characteristics on audit fees. The data used in this study is secondary data obtained from several sources. The subjects of this research are companies listed on the Indonesia Stock Exchange in 2016-2019. The sample of this research is 78 companies for 3 years from 2016 to 2019 which were selected by purposive sampling method. The analysis tools are Classical Assumption Test and Path Analysis. This study found that only four hypotheses were accepted, and the other two hypotheses were rejected. This study concludes that litigation risk has a negative effect on audit fees, the intensity of board of commissioners meetings has a negative effect on audit fees, the intensity of audit committee meetings has a positive effect on audit fees, company size has a positive effect on audit fees, company complexity has a positive effect on audit fees, auditor characteristics positive effect on the audit fee.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.285 KB) | DOI: 10.47467/alkharaj.v5i2.1355

Abstract

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement
Determinan Kualitas Audit Sri Ayem; Lilis Alviana Yakob
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.570

Abstract

The purpose of this study was to determine the effect of Auditor Experience (X1), Objectivity (X2), Independence (X3, and Accountability (X4) on audit quality at the Yogyakarta Public Accounting Firm. This type of research is quantitative research. The population in this study is all auditors. who works at a Public Accounting Firm located in the Special Region of Yogyakarta. The sampling method used purposive sampling. Data was collected through questionnaires and obtained 7 KAPs located in Yogyakarta with a sample of 40 respondents. Then the data was processed using SPSS IBM Version 25, technique The data analysis used is descriptive statistical test, classical assumption test, multiple regression test, t test, f test, and determinant coefficient (R²).The results of this study are to prove the auditor experience variable has a positive effect on audit quality, objectivity variable has no effect on quality. audit, independent variables have an effect h is positive on audit quality and the accountability variable has a positive effect on audit quality
Pengaruh Struktur Kepemilikan dan Dewan Komisaris Terhadap Kinerja Bank Umum Konvensional Yang Menyalurkan Kredit Pada UMKM: Dengan Pengungkapan Corporate Social Responsibility Sebagai Mediasi Ribka Gwijangge; Sri Ayem; Anita Prismatiwi
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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

Abstract

This research aims to examine the effect of institutional ownership, public ownership, board of commissioners, CSR on the performance of Conventional Commercial Banks that disburse loans to MSMEs and examine the effect of institutional ownership, public ownership, board of commissioners on CSR disclosure of Conventional Commercial Banks that disburse loans to MSMEs. This research used is associative quantitative research, the sample used is conventional banks that distribute MSME loans listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique. The data used is secondary data, the data source comes from the documentation of the financial statements of conventional banks that channel MSME loans and are listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used multiple linear regression method. The results of this research indicate that institutional ownership has no effect on bank performance. Public ownership, board of commissioners, CSR, have a positive effect on the performance of the Bank. Institutional ownership, public ownership, the board of commissioners have a positive effect on the Bank's CSR. Keywords: Institutional And Public Ownership, Board Of Commissioners, CSR, Performance Of Conventional Commercial Banks
Co-Authors Aan Pajri Nurtiasmoko Adestia, Varda Samanta Agaphe Christian Abinowo Agaphe Christian Abinowo Aghape Christian Abinowo Agus Dwi Cahya Agus Pratama Putra Harjanta Agustina Ayu Wulandari Agustina, Cindy Alfira Ahmad Saefudin Al Amaru, Bukhori Hiro Fajar Alit - Prabowo Aminuyati Anastasia Agatha Anastasia Anastasia Anastasia Hayoina Asni Sogen Andri Waskita Aji Andriyani, Indah Novita Angga Vredi Nugroho Anggara, B. Krisnandi Surya Anggita, Saskia Anisa Alfiana Anita Primastiwi Anita Prismatiwi Antonia Yovita Onggo Anugrah Nur Wahyuni Arini Prihatiningrum Aristo Tatag Staquf Ariyanti, Nurul Astina Elisabeth S Emar Astuti Astuti Atik Hermawati Atik Hermawati Ayu Puspita Ayu Wulandari, Agustina Ayudiyati, Prismadini Azka, Sabila Amidda Bernadeta Astuti Cahyaning, Enggar Kartika Chanderika Rambu Tamu Ina Chandra Putry, Nur Anita Citra Ari Mangesti Dessy Dyah Pratama Devi Nofitasari Dewi Kusuma Dewi Kusuma Wardani Dewi Kusuma Wardani Diah Fajri Hanifah Diana Lestari, Diana Didimus Jehadi Dimas Priambodo Dinda Ayu Nur Anisa Dini Fitrianingsih Dominikus Ledo Dustyanto, Josef Chupertino Carol Dwiartono, Raden Dyah Ari Susanti Egi Nurpaiji eka hariyani Elis Apriliani Elisabeth Elen Lori Enggar Dwi Kharisma Enggar Kartika Cahyaning Enggar Kartika Cahyaning Enggar Kartika Cahyaning Enti Fitriyaningsih Enumbi, Misra Ertina Martha Diana Sari Sembiring Eva Yulianti Fatimah, Andinie Felsiana Baros Fichy Rohana Fransiska Theodosia Peni Yan Fransiska, Imelda Fransiskus Vilisianus Sales Habu, Rofina Ernesta Hamrin, Seriani Hanun, Naresha Hernindya, Nanda Rachma Husen, Idham Husni Rofikoh I Ketut Suada Idham Husen Idris Ramadhan Iklima, Ayu Inneke Dewi Karunia Putri Irfan Priyoga Jamhari Jamhari Jauzaa Azahroo Oksidea Oksidea Jehadi, Didimus Kamaruddin, Hasfaika Meiyani Karolina Tunga Kasim, Ahmad Nizam Che Kinait, Tivani Kirana Feby Kusumasari Kusumasari, Kirana Feby Lada, Suddin Langkodi, Hiskia Lilis Alviana Yakob Lina Karlina Lina Rahmawati Listiani Listiani Loja Dian Evi Leni Lori, Elisabeth Elen Lu’lu’ul Mas’adah Lu’lu’ul Mas’adah M. Syahri Mahala Kelen, Gaudensia Hilaria Mahardian Mustiko Nugroho Mangesti, Citra Ari Maria Adeltrudis Kati Maria Mira Tokan Melati Endah Sari Meydiana Rizka Nur Anggraeni Milanda Milanda Nanda Rachma Hernindya Naresha Hanun Nastiti Mardyatna Ningsih, Ria Nofitasari, Devi Nova Ulfiah Purwanto Novi Anjar Purwaningtyas Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Nur Fina Saputri Nur Hijayanti Nur Wijayanti Nurasjati, Pratiwi Nurlitawati, Merna Nurul Ariyanti Nurul Myristica Indraswari Nuwa, Rosalina To Wea Oktaviani Oktaviani, Rita Olivia Lungit Astari Putri Pradana, Alfius Yohar Yuda Prasetyaningtyas, Septiana Wahyu Prastyatini, Sri Lestari Yuli Pratama, Yhoga Heru Pratiwi, Asih Fajar Prihatin, Risma Prisca, Alvin Priyoga, Irfan PUJI LESTARI Purwanto, Nova Ulfiah Purwanto, Tomi Putra Setiawan, Syaifu Rizal Putri Rahma Sari Putri Shalsya Bilah Nasir Putri Syalsha Bilah Nasir PUTRI WULANDARI Putri Wulandari Putri, Fuadhillah Kirana Rachmawati, Nita Ragil Nugroho Rahmadani, Yasminia Eka Rahyuningsih Rahyuningsih Ramadhan, Idris Rasni Amahala Reni Listyawati Reni Listyawati Reni Listyawati Rewur, Gabriela Serafina Riadani, Wati Ribka Gwijangge Richi Hartina Sari Rifki Darmawan Riska Widya Afrianingrum Risma Prihatin Rivanda Arli Wijaya Rofikoh, Husni Ronald Ario Tahu Rosalina To Wea Nuwa Rumdoni Ryan Hidayat Ryfal Yoduke Saeful Safrudin S Safrudin Sari, Aprilia Sari, Putri Rahma Sarina Putri, Maria Yasinta Sekar Rahmayani Selvianus Katoda Septiana Wahyu Prasetyaningtyas Sergianus Mison Singan, Delvi Sisilia Marlita Arce Kaka Siti Nur Jannah Soa, Bonefentura Sofiani Murni Sri Lestari Yuli Prastyatini Sri Mujiyanti Sri Mujiyanti Sri Wahyuni Suddin Lada Suddin Lada Sunarto Sunarto Supatman Supatman Supatman Supatman Supatman Supatman, Supatman Suyanto . Suyanto Suyanto Suyanto Suyanto Sya'iv Putri Syafiya Fathiyannida Tarang, Teresa Molasita Daradian Teguh Erawati Teguh Erawati Teguh Erawati, Teguh Teresa Molasita Daradian Tarang Titisa Ballerina Trasno, Filynsia Amelia Tri Maryanti Tri Wahyuni Triono, Bangkit Triyana Triyana Tunga, Karolina Umi Wahidah Umi Wahidah Uum Helmina Chaerunisak Valentina Mey Cristie Valentina Mey Cristie Varda Samanta Adestia Violieta Annisa Titania Violieta Annisa Titania Virdawati Virdawati Vivi Tri Astuti Wachini Wachini Wachini, Wachini Wati Riadani Wihelmina Menge Winur Haryati Wirandi Wirandi Wisnu Zakaria Wito Febrian Y Tanggu, Ade Asriny Yasinta Angelina Seldis Yasminia Eka Rahmadani Yhoga Heru Pratama Yhoga Heru Pratama Yohanis Baru Yosina Oktaviani Pitna Yosina Oktoviani Pitna Yovita, Nila Sinta Yulaikah Yulaikah Yuli Astuti Yuli Prihatni Yuli Rizky Cendykia Tegar Ratrisna Yuliana Adelheit Knoba Yulita Hanasari Putri Zuharista Laila Nur Safitri