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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Geoscience, Engineering, Environment, and Technology JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Magister Pendidikan IPA Jurnal Ilmu Kebidanan (Journal of Midwivery Science) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) AbdiTechno (Jurnal Pengabdian Masyarakat) Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Research in Vocational Studies (IJRVOCAS) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Cantilever: Jurnal Penelitian dan Kajian Bidang Teknik Sipil Jurnal Ilmu Kebidanan (Journal of Midwivery Science) JURNAL PATANI: Pengembangan Teknologi Pertanian dan Informatika Jurnal Mahasiswa Karakter Bangsa Jurnal Ilmu Administrasi Negara Haga: Jurnal Pengabdian Kepada Masyarakat International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Coastal and Marine Journal Jurnal Pendidikan Teknologi Pertanian FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
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SOSIALISASI PENGARUH TRANSFORMASI TATA GUNA LAHAN TERHADAP DEBIT BANJIR DAS BENDUNG PALEMBANG Indrayani; Ahmad Mirza; Viona Dwiuchtia Idrat; Tata Peryoga; Suarmadji; Azzahra Ramadhnti; Rama Miftah Wijaya
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

Transformasi tata guna lahan memiliki dampak signifikan terhadap debit banjir serta keseimbangan ekosistem di DAS, karena sifat hidrologi sangat dipengaruhi oleh pola penggunaan dan penutupan lahan. Di Kota Palembang, kawasan yang paling rawan banjir mencakup Kecamatan Kemuning, Ilir Timur Satu, dan Ilir Timur Tiga yang dilintasi DAS Bendung. Berdasarkan kondisi ini, penelitian dilakukan untuk mengevaluasi pengaruh dari perubahan penggunaan lahan pada debit banjir di daerah tersebut. Metode penelitian mencakup analisis perubahan tata guna lahan menggunakan indeks NDVI dari citra Landsat selama 19 tahun (2005–2024), yang kemudian dikaitkan dengan debit banjir melalui pengolahan data curah hujan 10 tahunan. Hasil analisis menunjukkan peningkatan debit banjir rata-rata dari 24 m³/s pada 2005 menjadi 70 m³/s pada 2024 akibat perubahan tata guna lahan. Hasil penelitian kemudian disosialisasikan kepada Dinas Perumahan Kawasan Permukiman Provinsi Sumatera Selatan agar dapat menjadi bahan pertimbangan dalam perencanaan permukiman, khususnya di wilayah DAS Bendung. Tingginya antusiasme peserta tercermin dari interaksi dan tanya jawab yang aktif selama kegiatan sosialisasi.
FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE) Husain; Purnamasari, Rini; Indrayani
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14957

Abstract

Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.
THE INFLUENCE OF MANAGEMENT FUNCTIONS ON COMMUNITY SATISFACTION THROUGH SERVICE QUALITY FOR DISTRIBUTION OF 3 KG ELPIJI GAS SUBSIDIES FOR COMMUNITY MARKETS IN TANJUNG PINANG CITY Rahma; Indrayani; Bambang Satriawan; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 2 (2023): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i2.138

Abstract

This study aims to determine the influence of planning, organizing, actuating and controlling management functions on community satisfaction and service quality. The hypothesis proposed is that Planing affects community satisfaction, Organizing influences Community satisfaction, Actuating affects Community Satisfaction, Controlling affects Community satisfaction, Planning influences Service Quality, Organizing influences Service Quality, Actuating affects Service Quality, Controlling affects Service Quality Service Quality affects Community Satisfaction, Planning influences Community Satisfaction through Service Quality, Organizing Affects Community Satisfaction through Service Quality, Actuating influences Community Satisfaction through Service Quality, Controlling affects community satisfaction through service quality. The sample in this study was all Tanjungpinang city residents who held the Puan Molek card with a total of 199 respondents. The data obtained were analyzed using data analysis techniques with PLS software tools. The results of the study show that planning has a significant positive effect on service quality. Organizing has a significant positive effect on Service Quality. Actuacting has a significant positive effect on quality. controlling influenceService qualitysignificant positive. Planning has no significant positive effect on community satisfaction. Organizingaffect Community satisfaction significantly positive. Actuating has a significant positive effect on Community Satisfaction. Controlling Affects Community Satisfaction Positively Not Significantly, Planning for Community Satisfaction through Service quality is Positively Significant. Organizing community satisfaction through significant positive service quality. Actuating community satisfaction through significant positive service quality, controlling community satisfaction through significant positive service quality.
RESTRUCTURING, MERGER AND ACQUISITION Nurhayati; Hasan; Andri Buang; Chairil Anwar; Fetty Herlina; Lukmannulhakim Putra; Indrayani; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.167

Abstract

Companies need to develop an appropriate strategy in order to maintain its presence and improve its performance. One attempt to become a large company and strong is to implement the strategy of restructuring. The emergence of the free market era has an impact on increasingly fierce corporate business competition. This condition spurred business people to pay attention to the strategy pursued. In fact, the company continues to formulate and perfect its business strategy in order to win the competition. The realignment of restructuring the company`s capital structure can execute through mergers and acquisitions. This research aim is to review the importance of merger activity and investment in terms of objectives and benefits. Methods used a literature review and secondary data. The research suggests that a company merger and acquisition support operation. There is good financial synergy and diversification, achieves economy of scale and scope that leads to cost efficiency and profitability, can obtain management skills, improve market forces, and may also be tax benefits. Because of that, the merger and acquisition were selective to enhance the company`s performance.
THE EFFECT OF E-PROCUREMENT UTILIZATION, APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS (SAP), AND APPLICATION OF INTERNAL CONTROL SYSTEM (SPI) ON THE QUALITY OF FINANCIAL REPORTS AT CLASS 1 AGRICULTURAL QUARANTINE CENTERS SEMARANG Sukardi; Eddy Riyanto Oemar Husein; Ira Wardeni; Willia Octadina; Maisaro; Khairil; Indrayani; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.172

Abstract

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e-procurement, the application of government accounting standards, and the internal control system together have a significant (0,000) and effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant (0,000) effect on the quality of financial statements. The internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.
NEGATIVE IMPACT AND EFFORTS TO RESPOND TO TOURISM DEVELOPMENT IN INDONESIA, ESPECIALLY IN BINTAN ISLAND, RIAU ISLANDS PROVINCE Brian Kawasi; Sri Rahima; Dwi Junila Sari; Aprianingsih; Fadliyah Anas Tjatoer; Nike Astarina; Indrayani; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.173

Abstract

From the above evidence in carrying out development, it can be concluded that Indonesian tourism in general and Bintan Island in particular has experienced There are indications of an imbalance of power relations between the countries of origin of tourists (developed countries) and developing countries as hosts. Tourist dissatisfaction is often seen as the fault of the host country. Like a new model of Imperialism (John A Hobson's Theory of Addiction). The imbalance in the inflow of various multinational companies into the development of Indonesia's tourism sector is flowing so swiftly. There are too many foreign investors so that Indonesia has been flooded with various international star hotel chains, from Jakarta to Irian Jaya. Meanwhile, national products have weak competitiveness. do not have high bargaining power, even in the domestic market causing a new model of Imperialism (John A Hobson's Dependency theory). The occurrence of damage to the environment and traditional culture. The relationship between hosts and tourists as guests, is more like slaves with their masters. The host, due to economic considerations, sacrifices everything for the satisfaction of his guests. (Theory of Sustainable Development). There are indications that tourism is a new/covert form of imperialism, there is dependence on the receiving country/region to comply with the wishes of tourists because they want to reach the international market/for economic benefits. Meanwhile, the host country is unable to compete in entering the international market mechanism. Governments and business people in countries/regions receiving tourists are subject to the interests of tourists, for the sake of foreign exchange. Various policies in the field of tourism and tourism products are designed to set aside people's rights.
COMPANY PERFORMANCE AND ACHIEVEMENTS POST MERGER CASE STUDY OF PT INDOSAT TBK (IOH) Ardi Wiranata Hutasoit; M. Yusuf Sirat; Roy Erisusanto; Faisal; Suzan Novita; Indrayani; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.174

Abstract

Mergers and Acquisitions (M&A) is a strategy commonly used by companies to achieve growth, expand market share, gain access to new technologies, and achieve competitive advantage. However, the M&A process does not always go according to plan and can present complex challenges. Many companies have failed in conducting mergers and acquisitions, which has an impact on organizational performance and shareholder value. Therefore, it is very important to understand the factors that influence the success and failure of this process, especially in the context of a telecommunications company such as PT Indosat Tbk (IOH). The literature shows that there are many factors that contribute to the success or failure of mergers and acquisitions. These factors include clear strategy and objectives, effective operational integration, management of organizational culture, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their mergers and acquisitions processes. The case study of PT Indosat Tbk (IOH) is the focus of this research article. The company has experienced mergers and acquisitions in its history, namely with PT Hutchison 3 Indonesia (H3I) or Tri Indonesia. Therefore, analyzing the factors that influence the success and failure in PT Indosat Tbk (IOH) mergers and acquisitions can provide valuable insights for other companies planning M&A in the future. This study uses a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then analyzed systematically to identify the factors that influence the success and failure of mergers and acquisitions at PT Indosat Tbk (IOH). The findings of this study are expected to provide insight and better understanding of company performance and post-merger acquisition achievements, especially in the context of PT Indosat Tbk (IOH). With a better understanding, companies can take the right steps to increase the chances of success in the M&A process.
IMPACT OF LEVERAGE BUYOUT (LBO) AND MANAGEMENT BUY OUT (MBO) ON COMPANIES Nuzul Kurniawan; Raja Hafiz Hermawan; Hendriyan Syahputra; Hendra Aris; Indrayani; Muammar Khaddafi; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 8 (2023): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i8.193

Abstract

Based on previous research, researchers analyzed the impact of LBO and MBO on company performance. The research method used is qualitative research with descriptive analysis techniques through a literature review. This research focuses on collecting empirical data and information related to the impact of LBO and MBO. The results showed that LBO can significantly affect company performance by increasing profitability, sales growth, and operational efficiency. External factors such as economic conditions and industry competition, as well as internal factors such as management quality, changes in ownership structure, and incentive systems, influence the long-term success of LBOs. However, risks such as reduced profitability and operational efficiency also need attention. on the other hand, MBO positively impacts a company's operational performance, including increasing profits, profit margins, and efficiency. MBO often occurs when economic policy uncertainty increases and can result in favorable purchase prices and significant operational improvements. However, MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention.
Pengaruh Bubuk Talk dan Limbah Karbit Sebagai Substitusi Filler pada Campuran AC-WC Biyanti, Alifia Cikha; Rezkiyanni, Annisa; Indrayani; Kosim
Cantilever: Jurnal Penelitian dan Kajian Bidang Teknik Sipil Vol. 14 No. 1 (2025): Cantilever
Publisher : Department of Civil Engineering and Planning, Faculty of Engineering, Sriwijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35139/cantilever.v14i1.411

Abstract

Asphalt Concrete - Wearing Course (AC-WC) is one of the surface layers in the construction of highway flexible pavement. The composition consists of: asphalt, split stone, sand and stone ash. Asphalt serves as a filler of empty space between coarse, fine, and folder aggregates. The purpose of this study was to determine the Optimum of Asphalt Content (KAO) value used as a filler, Stability, Flow, VIM, VMA, VFA, and MQ in AC-WC asphalt mixtures using cement, talc powder and carbide waste as fillers. The uniqueness of the research on talc powder and carbide waste on AC-WC asphalt mixtures is to reduce and utilize carbide waste that is no longer used and utilize talc powder as an additional filler binder or material. Marshall testing using 6% Optimum of Asphalt Content (KAO) with variations of cement, talc powder and carbide waste of 0% Cement; 100% BTLK, 25% Cement; 75% BTLK, 50% Cement: 50% BTLK, 75% Cement; 25% BTLK, and 100% Cement; 0% BTLK. From the results of this test, it was found that a mixture of cement, talc powder and carbide waste in the ratio of 75%; 25% will improve stability, flow, VFA and MQ.
PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE, UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Mardhiah, Oya; Mursidah; yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1526

Abstract

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion.
Co-Authors Abdul Azis ABDUL HAMID Abdul Muis Balubi Ade Rahmah Adinda Purnama Sari Ady Hermawan Agung Prakoso Ahmad Mirza Ahmad Mustafa Ahmad Najib Akhmad Mirza Alwahida, Nur Amirah Mustarin Amiruddin Hambali Amit Silitonga Amri Sirait Ananda, Lilis Dea Andi Alamsyah Rivai Andi Herius Andi Sukainah Andre Resta Ferdian Andri Buang Andri Saputra Angelina E. Rumengan Anjani, Arum Dwi Anjani, Wenda Latifah Aprianingsih Ardi Wiranata Hutasoit Armen Siagian Asis Bujang Asmara Dewi Aulia, Devy Lestari Nurul Auzar Ayu Lestari Ayu Soraya Aziwarti Azizah, Nur Anni Azizul Huda Azman Azzahra Ramadhnti BAMBANG SATRIAWAN Baru Sadarun Biyanti, Alifia Cikha Bobby Afyudi Bony Wiem Lestari Brian Kawasi Chabblullah Wibisono Chablullah Wibisono Chairil Anwar Damsar Deddy Surachmad Dedi Alfian Dewi Agustina Diana Titik Donny Firmansyah Dwi Anggraini, Annisa Dwi Firda Dwi Junila Sari Eddy Riyanto Oemar Husein Elvaria, Anna Erik Mario Sihotang Erisna Dewi Ariyani Ervi Novitasari Fadliyah Anas Tjatoer Faisal Fanni Okan Perdana Febrianto Rinaldi Fetty Herlina Filya Fatriasari Fitria Lestari Pujiastuti Gana Vige Ortega Ganar Septyadi Hairul Harry Setiawan Hasan Hasnia Arami Hendra Aris Hendri Maulana Hendriyan Syahputra Heri Hermanto Heri Purwandi Hijliansyah Marbun Husain I Wayan Catra Yasa Indrawan, Mohamad Gita Indriyani Nur Ira Wardeni Irwandi Rizki Putra Isdawati Iwan Kurniawan Joni Sasmito Jumadil Saputra Jusran Jusran Kamri, Syamsul Khaidir Khairil Khonita Hikmala Fatma Kosim Kristina Harahap Kurnia Diana La Ode Aslin La Ode Muhammad Aslan Lahming Lestari, Nunik Lie Lie Lili Hendrayani Lilik Purwanti Lizania Syahputri Lukmannulhakim Putra M. Yusuf Sirat Machdaliza Maisaro Mardhiah, Oya Mardian Adma Gumilang Mardiana, Nia Mardiaton, Mardiaton Marlina Mirza, Akhmad Mohd Heikal Muammar Khaddafi Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Manshur Taufiq Muhammad Ramli Muhammad Tabrani Mujahidah, Anindita Mulia, Safara Mulyadi, Iriene Putri Munandar Mursidah Nelly Huzrin Hood Ngaliman, Ngaliman Nike Astarina Niswah , Muhlisahtun Nur Afni Yunita Nur Rahmah Nur Rahmah Nurdin Ihsan Nurhayati Nurmila, Wa Ode Nurwijayanti Nuzul Kurniawan Ogbonna, David N. Paramitha Syafarina Pardamean H. Situmorang Pariakan, Arman Prihandani PUJI LESTARI Putra, Reski Praja PUTRI WULANDARI Rahma Rahma Jabir, Sitti Rahmat Raja Afrikurniawan Raja Hafiz Hermawan Rama Miftah Wijaya Rauf, Reski Febyanti Reny Nozariyanti Reski Praja Putra Reza Chandra Rezkiyanni, Annisa Riduan Sihite Riki Iswoyo Rina Ariska Rini Purnamasari, Rini Rismala Robi Sanjaya Robiatul, Nurul Romagia Roy Erisusanto Rumengan, Angelina Eleonora Rusdianasari Rusdianasari Ruslaini, Ruslaini Saenuddin Sahara, Ira Saiful Bahri Sajiyo Saputra, Rahmad Hidayat Sari, Desi Astika Sarmila S Selasih, Dian selenita, selenita Sembiring, Rinawati Sepyenita Sheptya Y.Putri Siswanto Sri Rahima Suarmadji SUGIYANTO Suhana Suhana Suherna Sukamto, Ika Sumiyarsi Supardi Surawan Susilo Budi Hartanto Suzan Novita syafrizal Syahrianis Syam, Husain Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Tata Peryoga Taufik Hidayat Viona Dwiuchtia Idrat Wafi Qoirun Alfiah Willia Octadina Windayati, Diana Titik Yani Endang Irmarita Yeni Ardianti Yudi Febriansyah Yulandari, Mesy Yunina YUNITA Yusnaini Yusnaini Zainuddin Saenong Zauwahir Zulkifli Eko Purwanto