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Ida Farida
Universitas Bandar Lampung
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Implementation of Tax Planning at PT Mayora Indah Fauziah, Nur Israq; Farida, Ida; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13976

Abstract

This research investigates the implementation of tax planning at PT. Mayora Indah, a prominent food production company in Indonesia. The study employs a descriptive data analysis method to assess tax planning using the fixed asset depreciation method, focusing on financial reports from 2021 to 2022. The primary objective is to analyze the impact of different depreciation methods on income tax payments. In the introduction, the significance of tax planning is highlighted as a crucial aspect of organizational management, emphasizing the need to comply with tax regulations while minimizing tax liabilities. The study specifically delves into the tax planning strategy related to fixed asset depreciation methods, examining their implications on tax obligations. The literature review covers essential concepts such as tax planning, influencing factors in taxpayer behavior, and various tax planning strategies, including tax saving, tax avoidance, and optimizing allowable tax credits. It also discusses the classification and depreciation of fixed assets in taxation, outlining different groups and depreciation rates. The research methodology is comparative, employing descriptive methods to analyze the implementation of tax planning at PT. Mayora Indah. The results of the analysis indicate that the straight-line depreciation method results in higher taxes compared to the declining balance method for the years 2021 and 2022. The company profile provides an overview of PT. Mayora Indah, emphasizing its market presence, vision, and mission. The analysis of the results of tax implementation using the depreciation method includes income calculations, depreciation expenses, taxable business profits, and income tax calculations for both straight-line and declining balance methods. The conclusion highlights that the declining balance method yields smaller taxes compared to the straight-line method, demonstrating the effectiveness of tax planning through fixed asset depreciation. The study suggests that PT. Mayora Indah can achieve significant cost savings by implementing the declining balance method in its tax planning strategy.
The Influence of Tax Planning on Tax Optimization in Companies Listed on the Indonesia Stock Exchange (Case study of the Food & Beverage company PT Campina Ice Creamy Industry Tbk) Putri, Sherla Winanda; Farida, Ida
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13700

Abstract

This article is intended to identify the impact of tax planning strategies on efforts to optimize tax payments in companies listed on the Indonesia Stock Exchange. This research was conducted with a focus on PT Campina Ice Cream Industry Tbk, a business entity in the Food Beverage sector. The research method includes analysis of company financial report data and a review of literature related to company information during a certain period. The research results show that the implementation of tax planning practices has a significant influence on optimizing company tax payments. Tax planning strategies not only provide meaningful financial benefits, but also increase tax efficiency and reduce corporate tax burdens. The implications of these findings can provide further understanding to company management, tax practitioners and regulators regarding the importance of effective tax planning in supporting company financial stability in the Indonesian capital market. 
Analysis of the Implementation of Tax Planning to Minimize Income Tax Burden at PT MAP Boga Adiperkasa Tbk in 2022 Sofia, Khalida Sofia; Kustiawan, Memen; Farida, Ida
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13701

Abstract

The obligation to pay taxes applies not only to personal taxpayers, but also to business entities. Implementation Taxpayers must pay, deposit, and report tax calculations under the self-assessment system. However, business entities have different interests from the government in terms of taxes. Companies strive to reduce costs as low as possible including in paying taxes. Tax management is present as a bridge medium in minimizing tax payments without violating the Tax Law. The research that the author conducted was to conduct tax management planning for PT MAP Boga Adiperkasa Tbk in 2022. The research was conducted with a qualitative approach and data analysis with descriptive methods. The strategies carried out by the author to reduce the tax burden that must be paid by the company include a strategy to delay income, a strategy to maximize deductible costs, and a strategy to manage transactions related to providing employee welfare. The results of the research conducted by the researcher show that the company can save the tax burden from Rp. 36,842,250,000 to Rp. 16,889,000,000. This tax burden savings is very large for business entities which is worth Rp. 59,859,750 or with a percentage of 54%.
The Effect Of Competence and Motivation on Teacher Performance In Development Technology Vocational School Bekasi West Java Farida, Ida; Tippe, Syarifudin; Tunas, Billy
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 1 (2020): March 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.587 KB) | DOI: 10.32535/apjme.v3i1.739

Abstract

Educational problems are very complex problems if not addressed by staying targeted. Where education here will create students who will jump in the wider community to run life as a wider community. The teacher is the most influential component in the creation of quality education processes and results, therefore any improvement efforts made to improve the quality of education will not make a significant contribution without being supported by teachers of high quality teacher competence. Teacher Competence has a positive effect on Teacher's performance, Motivation has a positive effect on teacher performance, and Teacher competency and motivation together influence teacher performance.
PELATIHAN UJI KOMPETENSI MEMPROSES DOKUMEN DANA KAS KECIL PADA SISWA SMK AL-IRSYAD KOTA TEGAL Hetika, Hetika; Amaliyah, Fitri; Maulidah, Hikmatul; Farida, Ida
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.862

Abstract

Competence is the ability to behave, think and act consistently as a manifestation of the value of knowledge and skills possessed by someone in carrying out work. The need for competent human resources, according to the needs of the world of work and the industrial world, is currently increasing due to high competition in various aspects of life, including competition to become competent and professional accounting technicians. Competent accounting technicians must meet the minimum standards that can be achieved through a certification test held by the Accounting Technician Professional Certification Institute (LSP-TA). There are several certification schemes for the accounting technician competency test, one of which is the cash fund document management cluster. The method of implementing this community service activity is the lecture, tutorial and discussion method. The results of the activity showed an increase in participants' understanding and skills in processing petty cash fund documents.
Analisis Efektifitas Para Pesepeda di Kecamatan Garut Kota Farida, Ida; Nasrillah, Riska Amalia
Jurnal Konstruksi Vol 22 No 1 (2024): Jurnal Konstruksi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/konstruksi/v.21-2.1430

Abstract

This research is intended as input in formulating policies for building bicycle lanes to support cyclists who do not have special lanes when on the road, most people cycle around the Garut City Square. Data collection in bicycle lane planning includes bicycle use preference surveys, geometric surveys, counting, interviews and road equipment. In the data analysis technique, the characteristics of the respondents and the bicycle lane design were obtained. From the results of the analysis of bicycle lane planning using several data analysis methods which are used to determine the need for bicycle lanes that meet the criteria and theory of bicycle lane planning itself. The optimum route is obtained based on the number of people cycling, the width of the road, and obstacles in the form of haphazard parking. The results of this research are a bicycle lane design with the bike lane concept, namely where the bicycle lane is on the road, differentiated by paint or road markings. The width of the bicycle lane created is 1 meter, enough for one bicycle user to be right on the route with the route from Garut Square – Jl. Pramuka – Jl. Banks – Jl. Veterans – Jl. Ahmad Yani.
Pengaruh Perlambatan Arus Kendaraan Berdasarkan Kinerja Lalu Lintas Jalan Ramadhan, Ismil Nur; Farida, Ida
Jurnal Konstruksi Vol 22 No 1 (2024): Jurnal Konstruksi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/konstruksi/v.22-1.1545

Abstract

Jalan Karangpawitan is one of the roads in Garut Regency which experiences traffic jams due to the large amount of traffic from industry, schools, roadsides and community businesses that crowd the road. The aim of this research is to determine the condition of traffic flow along Jalan Karangpawitan, analyze what influences slow down vehicle flow based on traffic performance along Jalan Karangpawitan, determine the most dominant location on the influence of slow vehicle flow along Jalan Karangpawitan. The method used in this research is to use a quantitative descriptive method, direct data collection (survey), based on the 2014 Urban Road Capacity Guidelines of the Ministry of Public Works. From this research, the results obtained are the traffic flow conditions at location 1 with a degree of saturation value of 0, 96, traffic flow is unstable, sometimes vehicles stop, and the road segment is approaching capacity. Traffic flow conditions at location 2, traffic flow is unstable, speed sometimes stops, demand is approaching capacity, with a degree of saturation value of 1.27 and location 3 with a degree of saturation value of 1.28, forced traffic, low speed, low volume exceeding capacity, long queues, at location 4 with a degree of saturation value of 0.82, traffic flow is close to stable, speed can still be controlled. Traffic volume with a value of 1673.81 cur/hour, side obstacle class criteria at location 1 is low, at location 2 is very high, at location 3 is medium, at location 4 is high. For the road capacity value at location 1 it is 1526.56 cur/hour, at location 2 the road capacity value is 1282.96 cur/hour, at location 3 the road capacity value is 1494.08 cur/hour, at location 4 the road capacity value is 2378 cur/hour. The most dominant location influencing the slow flow of vehicles along Jalan Karangpawitan is location 2 or the Eyelash Factory location.
Prioritas Pemeliharaan Jalan Kabupaten Berdasarkan Ketersediaan Alokasi Anggaran Prayoga, Dadan Yuda; Herman, Herman; Farida, Ida; Fathir, Mirza; Lawalata, Greece Maria
Jurnal Konstruksi Vol 21 No 2 (2023): Jurnal Konstruksi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/konstruksi/v.21-2.1550

Abstract

Road infrastructure is one of the most strategic transportation infrastructure facilities. This is supported by road stability which is supported by road maintenance and repairs. Handling road repairs cannot be separated from funding from the budget of each region, especially in the district. Budget limitations affect road repairs, so there needs to be priority handling. The aim of the research is to determine the criteria that are the basis for prioritizing road maintenance and to develop a priority order for district road maintenance based on the availability of budget allocations in Banyuresmi District, Garut Regency. The research methodology uses a descriptive evaluative method, analyzed using the Analytical Hierarchy Process. The results of respondents' assessments of road maintenance handling show that the priority criteria consisting of the type of road damage factor have an influence of 31.9%; policy factors influence 31.7%; traffic condition factors influence 23%; and the service condition factor has an influence of 13%. The priority order for handling Regency road maintenance is based on the availability of budget allocations in Banyuresmi District, Garut Regency, for the Pasirmuncang - Cipicung, Tanjung - Maleer, Cipicung - Wanaraja, Cibudug - Cipicung, Bojongsalam - Menger, Jager - Jolok/Cipicung, and Warungpeuteuy - Kiaralawang roads.
Preferensi Penyedia Jasa Terhadap Penerapan Kebijakan Penggunaan Aspal Plastik Sebagai Bahan Konstruksi Jalan Karim, Didan Saeful Rohman El; Herman, Herman; Farida, Ida; Pratama, Adhitya Surya; Hermadi, Madi
Jurnal Konstruksi Vol 21 No 2 (2023): Jurnal Konstruksi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/konstruksi/v.21-2.1551

Abstract

The amount of waste thrown away by the community in Garut Regency reaches thousands of tons per day, on the other hand, the capacity at the Pasir Bajing landfill is very limited. Various types of waste, including plastic waste, can be utilized and processed so that they have useful value. The Regional Government of Garut Regency has innovated by using waste in the form of plastic as aggregate mixed with asphalt called plastic asphalt as a flexible road construction material. This is an effort to increase the efficiency and effectiveness of the use of road construction in the Garut Regency area. The aim of this research is to determine and analyze the preferences of service providers, both contractors and supervisory consultants, regarding the implementation of the policy of using plastic asphalt as a road construction material in Garut Regency. The research method uses quantitative descriptive methods. The sample consisted of 100 people consisting of contractors and supervisory consultants involved in the implementation of plastic asphalt in Garut Regency. The results of the analysis of product quality, satisfaction with use, and implementation of policies on the use of plastic asphalt are good and need to be maintained.
Implementasi Kepatuhan Syariah terhadap Produk-produk Baitul Mal Wat Tamwil An-Nahdliyyin Gunung Lerang Mastura, Emy; Farida, Ida
Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v4i1.5492

Abstract

The objectives of this research are (1) To find out the types of products offered by BMT Nahdliyin Gunung Lerang, (2) To find out the implementation of sharia compliance in BMT Nahdliyin Gunung Lerang products. This research uses a qualitative approach, the data collection techniques used are observation and interviews. The subjects of this research are the administrators and members of BMT Nahdliyin Gunung Lerang, the research objects are the products at BMT Nahdliyin Gunung Lerang. The data analysis techniques in this research are data collection, data reduction, data presentation and drawing conclusions. The results of this research show that: (1) The types of products offered by BMT Nahdliyin Gunung Lerang are, Baitul Ma'al Products: Santri Savings, Short Term Financing and Long Term Financing. Then Baitul Tamwil Products: Livestock and Agriculture, (2) Implementation of sharia compliance for BMT Nahdliyin Gunung Lerang products that meet sharia compliance. Based on the first product, namely student savings using a wadiah or deposit agreement which is in accordance with sharia principles. Then short-term and long-term financing products use a qardh contract which refers to providing loans without any additional rewards or benefits. Furthermore, livestock products use a musyarakah agreement, namely cooperation and joint participation between BMT Nahdliyin and investors. Then agricultural products consisting of chilies, eggplant, bananas and sweet potatoes use a mudharabah contract, which is a form of cooperation between capital owners (shahibul maal) and capital managers (mudharib) in certain projects.
Co-Authors Aan Hasanah Abdilah, Faisal Maulana abdulahanaa abdulahanaa, abdulahanaa Achmad Wahid Kurniawan Ade Yeti Nuryantini Adhwa, Jauza Bahira Adi Susetyaningsih Afifah, Yanti Amalia Agiwahyuanto, Faik Agus Purnomo Agus Salim Mansyur, Agus Salim Ahmad Hasan Fauzi Akbar Tukan, Ramdya Al Khautsar, Ferdinand Amalia, Aceu Emil AMALIYAH, FITRI Amelia, Silmi Rahma Amil, Amil ANUGRAHENI, NATASYA RISZI Anwar, Dede Miftahul Apandi, Sekar Ayu Apipah, Siti Nurlelah Ariati Anomsari ARIFIN, LENNY NOVIANA Arnes - Arnes Aryanto Aryanto Ashari, Ayu Asikin, Muhamad Zaenal Asri Wahyuni Astuti, Andi Astuti, Eva Karlina Dwi Asyiah, Efa Nur Atik Aprianingsih Ayulin, Silvia Vinda Ayumi, Vina Azizah Azizah Bachtiar, Dava Tri Agutama Baeti, Nurul Bagaskara Nur Rochmansyah Bagus Priambodo Bambang Mardi Sentosa Barinda, Sandra Beniqna Maharani Besmaya Budi Widjajanto Burhanuddin, Mutmainna Cahya, Handy Nur Chasanah, Amalia Nur Chotimah, Indira Clark, Isabella Damar, Haunan Damayanti, Ana Darni Darni Darwis, Rahma Hidayati Davka, Fahmi Naufal Dedeh Rohayati, Dedeh Dedi Candra Desi Intarti, Wiwit Dewi Kartika Dewi, Alifvina Nirmala Dewi, Rika Dhanang Widijawan Diah Yudhawati Diana Aqmala Diki, Diki Mulyana Din, Maaz Ud djati, eko walujo Dora Rinova Dumilah Ayuningtyas Dwi Rahmadiana, Ghea Egi Nurholis Eka Iriato Bhiftime Ekasari, Mia Fatma Elvi Elvi, Elvi Emma Amalia, Emma Eralakaza, OURO BITASSE Ery Mintorini Ery Tri Djatmika RWW Fadhilatul Hamdani Fadhillah, Amir Falikhatun Falikhatun, Falikhatun Faozi, Arief Zul Fashila, Shifa Annazwa Fathir, Mirza Fatimah, Raden Dini Destiani Siti FAUJIAH, CINDY Fauzi Nur Iman Fauzi, Arief Zul Fauzi, Ariel Zul Fauziah, Nur Israq Febis, Delsa Tria Febriani, R. Bunga Fenny Raharyanti Fepi Febianti Firdayanti, Firdayanti Firmansyah, Ahmad Fitri, Nur Aulia Fitria Wulandari Fitrianah, Dian Fitriani Fitriani Garcia, Ava Greece Maria Lawalata Gufron, Ahmad Syaiful Hadi, Sulhan Hallang Lewa, Andi Hamid, Muhammad Zaini Hamidah, Dian Hamzah, Aksi Handayani, Yusni Handini, Shahnaz Azka Hardiansyah, Darius Hariyadi, Guruh Taufan Hasan Basri Hasan, Imam Hasanudin, Muhamad Ihsan Hasbiyallah, Hasbiyallah Hashifah, Wiwi Hertiana Ikasari Hesti Widianti Hetika Hetika, Hetika Hibrida, Anas Romzy Hidayat, Agung Nurul Hidayat, Firly Hikam, Ihsan Nuril Homalia, Siti Husna, Mutammimal Ifan Rizqa Imam Nuryanto Inge Handriani, Inge Iszakia, Hilfi Mela Izzati, Septifiani Nurulita Izzulhaq, Brilliant Dwi Jaka Prasetya Jayatmi, Irma Jojo, Jurmarni Juli Ratnawati Juliastuti, Dyah Jumarni Jumarni Jumaryadi, Yuwan Juniayanti, Santika Kahfi, Askhabul Kahfi, Maulana Sayyidina Kamalia , Aslimatun Ana Kamiruddin Karim, Didan Saeful Rohman El Karis Widyatmoko Karlina, Neli karmila karmila Keri, Ismail KIRANA, AYU PUSPA Kurniawati, Elis Nia Kustiawan, Memen Kusumaningrum, Lely Lenny Nuraeni, Lenny Lestari, Risma Lestari, Risma Fuji Lewa, Andi Hallang Lia Dahlia Iryani Lukman Hakim Lusiana, Irna M Ardiansyah M Ardiansyah, M Madi Hermadi, Madi Madziatul Churiyah Mafruhah, Ane Zunnatul Maftukha, Nina Mahmud Mahmud MALIK Malik Manoppo, Cristabelle Angeline Mara, Alfida Nesa Mario, Nur Syam Masayu Nila Juwita Masitha Fahmi Wardhani Mastura, Emy Mauidunnajah, Hana Maulida, Syahdatul Maulidah, Hikmatul Maulidan, Ripan Maulidia, Siti Asiyah Mayasari Mayasari, Nanny Meiby Zulfikar Meirina Melisa, Shindi Kristanti Miftahul Anwar, Dede Mijoyo , Mijoyo Mila Sartika, Mila Miladanta, Algi Nurahman Moch. Sjamsul Hidajat Mochammad Imron Awalludin Mohamad Erihadiana, Mohamad Muarif, Aji Samsul Muhammad Ardiansyah Muhammad Ardiansyah Muhammad Azwar Muhammad Gilang Ramanov Mujahidatul Haibah Mulyana, Subhan Mulyaningsih, Yeni Mulyanti, Dewi Mulyanti, Rita Yuni Munawaroh, Sayyidatul Munawiroh Munawiroh, Munawiroh Muntiani, Via Mustofa, Aji Nurul Muttaqin, Ridlwan Najihah, Najihah Naliyasari, Refi Nani Harlinda Nurdin Nasrillah, Riska Amalia Nasution, Nur Fauzi’ah Navilah, Nahla Neni Kurniawati Nick Holson Manggiring Silalahi Ningsih, Kurnia Noprisson, Handrie Noviandi, Hasbil Asfahani Novianty Djafri noviyani, ernita prima Nugraha, Mochammad Suva Nugroho, Rigel Rizky Dwi Nur Aisyah Nur Hamidah, Nur Nur Iman, Fauzi Nur Safitri, Putri Indah Nuraini, Inne Aswinda Nurani, Ratih Nurdiana, Budi Nurdin, Muhamad Ali Nurhayati Nurhayati Nurhayati, Farial Nurhikmah Nurhikmah NURIYAH Nuryanti, Ade Yeti Okta Reni Azrina RA OKTA ROSFIANI Oktoriza, Linda Ayu Pardi, Muhamad Patimbangi, Andi Perdana, Tito Aditya Piji Pakarti Pratama, Adhitya Surya Prawitasari, Dian Prayoga, Dadan Yuda preasetyo, kukuh presetyo, kukuh Prihandono, Adi Prihandoyo, Teguh Puji Purwatiningsih, Aris Pujianto, Ahmat Pungki Purnomo, Pungki Purba, Mariana Puri Kresna Wati Pursitasari, Ita Purusa, Nanda Adhi Putri, Mira Aqreani Putri, Sherla Winanda Putri, Sinta Aprilia Putri, Tutik Sukmalasari Putriyani Rachman, Bella Qodari, Melani Nur Lailatul R. Herman Katimin Rachmadiba, Padia Rahma, Rima Agnia Rahmayanti, Vera Rajab, Farazy Ramadhan, Ismil Nur Ramahdani, Anisa Ramanov, Muhammad Gilang Ratnasari Ratnasari Razak, Syaparuddin Reffiani, Yetti Refly Setiawan Refly Setiawan Retno Astuti Setijaningsih Reza, Muhammad Reza Syahputra Riady, Achmad Rijal, Syahmsu Rika Dewi Rini Nuraini, Rini Riri Aisyah, Riri Rivaldi, Rajab Riyadi, Rega Slamet Rizki, Reza Fauzabil Rizki, Reza Fauzabill Rochman, Chaerul Rogayah, Nyayu Rosanti, Sri Rosidin, Ahmad Rosita, Euis ROYANI ROYANI Rudi Kurniawan Rudianto, Muhammad S, Arifin Sabbar, Sabbar Dahham Safitri, Maria Salamah, Umniy Samasta, Almira Santi Saputra, Dian Dieniawati Sardina, Sardina Sari Sari, Linda Ratna Sari, Raden Ayu Aminah Rizkia Puspita SARIPAH, IPAT PITRIANI Sarwati Rahayu Sasono Wibowo Sedya Utami, Erni Unggul Sembiring, Rinawati Setiawan, Aries Setiowati, Nabella Siti Fatimah Siti Habibah Siti Hapsah, Siti Siti Saadah Sitti Ramlah Soewito Sofia, Khalida Sofia solihah, fitriani Soma, AM Sri Ningsih, Ningning Subarkah, Cucu Zaenab Sugeng Santoso Suharnawi Suharnawi Suharsongko, Edi Sukmawati Sukmawati Sumiati, Iis Sunarya*, Risa Rahmawati Suprobo, Arya Sururin , Sururin Suryanti Suryasuciramdhan, Arfian Susanti Susanti Susianti, Nurul Syahputra, Muh. Reza Syahraeni, Syahraeni Syaikhoni, Muhammad Aril Syamsuddin, S. Syarifudin Tippe Syaugy Asbullah, Muh Fahrul Taofik, Fahmi Moh. Tarsono Tarsono Tehninabenua, Tracy Tengku Riza Zarzani N Thomasson, Aquinas Tina Martina, Tina Titin Titin Titing Suharti Tri Cahyanto Triana Indrayani TRIANA, ENDANG SHYTA Trifebriana, Irin Tunas, Billy Umusalamah, N. Dede Urwah, Khaerun Nisa Utami, Nisa Putri Utami, RR Mega Veithzal Rivai Zainal Wanastri, Prisinta Warisah Maripah, Euis Wenny, Lili Sudria WIDAYATI, NURTI Widianto, Fuad Hassan Wiguna, Abid Pradipta Wijayanti, Yuniarti Wahyu Windayani, Neneng Wiyanto, Mukti Yadi Setiadi yansyah, dandi Yeni Pariyatin Yeni Priatna Sari, Yeni Priatna Yetti Reffiani Yohan Wismantoro Yolanda Masnita Siagian Yuli - Vandika Yulia Sukmawardani, Yulia Yulianti, Yuli Yuni, Siti Yustikasari, Yulia Zaenal Sugiyanto Zaitun Zaitun Zaman, Muhammad Badru