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PERBANDINGAN KETEPATAN KLASIFIKASI MODEL PREDIKSI KEPAILITAN BERBASIS AKRUAL DAN BERBASIS KAS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Twenty Vivi Kartika; Nur Hidayati; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the comparison between the accrual basis and thecash basis that can be used by a company to detect financial difficulties. Thesampling technique was carried out by purposive sampling method. The data usedin this research is secondary data. Data analysis method used in this research isusing multiple linear regression test, data normality test, classical assumption testwith f test hypothesis testing, determination test, and t test. the results of this studyindicate that accrual-based financial ratios are better able to predict bankruptcythan cash-based financial ratios.Keywords: financial difficulties, bankruptcy, forecast bankruptcy based onaccrual basis, forecast bankruptcy based on cash basis.
ANALISIS VARIABEL KUALITAS PELAYANAN, PROMOSI DAN PRODUK YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MENABUNG DI PT BPR ARTHA KANJURUHAN Intan Dewi Sa’adah; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research is conducted by the aim: to know the service quality,promotion, and product variables which influence customers’ decision indepositing at PT BPR ARTHA KANJURUHAN. From the observation, populationused in this research was the customers of PT BPR ARTHA KANJURUHAN whohave been served/ have did transaction on their own account at least in 1 to 5years. Sampling technique of this research was purposive sampling. Based oncriteria, there were 71 respondents as the samples. The research method used wasmultiple linear regressions. Based on research result it can be concluded, that: 1)T result shows that service quality variable gives significant influence on thedecision of depositing. 2) Promotion variable gives significant influence on thedecision of depositing. 3) Product variable gives significant influence on thedecision of depositing. 4) F result shows that service quality, promote, andproduct variables give simultaneous influence on the decision of depositing.Keywords: service quality, promotion, product, and decision of depositing
ANALISIS IMPLEMENTASI PERATURAN PEMERINTAH NO. 71 TH 2010 MENGENAI STANDAR AKUTANSI BASIS AKRUAL PADA PEMERINTAH KOTA MATARAM Hardianti Hardianti; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi pemerintah kota mataram dalam penerapan peraturan pemerintah pemerintah No.71 tahun 2010 mengenai Standar Akuntansi Basis Akrual pada kantor Badan Keuangan Daerah Kota Mataram yang berada diprovinsi Nusa Tenggara Barat. Penelitian ini menggunakan metode kualitatif dimana dokumen diperoleh berdasarkan hasil kuesioner, wawancara dan dokumentasi kemudian diuji validitas dan uji reliabilitas serta dianalisis dengan pengelompokkan berdasarkan kategori tema dan pola jawaban, mencari penjelasan alternatif untuk data dan menulis hasil penelitian. Hasil penelitian ini menunjukkan bahwa implementasi Badan Keuangan Daerah Kota Mataram yang diindikasikan dengan Komitmen, SDM, Sarana Prasarana dan Sistem Informasi dapat disimpulkan bahwa pegawai Badan Keuangan Daerah Kota Mataram dilihat dari parameter tersebut dikategorikan Setuju terhadap penerapan Peraturan Pemerintah No.71 Tahun 2010 mengenai Standar Akuntansi Basis Akrual. Di dalam penerapan peraturan Pemerintah No.71 Tahun 2010 memiliki beberapa kendala seperti Peraturan Pemerintah yang sering berubah-ubah, kurangnya bimtek atau pelatihan dan kurangnya sosialisasi khusus terhadap Pegawai Badan Keuangan Daerah Kota Mataram untuk Penerapan peraturan yang baru.Kata kunci: Komitmen, SDM, Basis Akrual dan Peraturan Pemerintah               ABSTRACT  This study aims to analyze the implementation of the Mataram city government in the application of government regulation No.71 of 2010 concerning Accrual Base Accounting Standards at the office of the Regional Finance Agency of the City of Mataram in the province of West Nusa Tenggara. This study uses a qualitative method which documents are obtained based on the results of questionnaires, interviews and documentation then tested for validity and reliability testing and analyzed by grouping them according to their categories and answer patterns, looking for alternative explanations for data and writing research results. The results of this study indicate that the implementation of the Regional Finance Board of Mataram City indicated by Commitment, HR, Infrastructure and Information Systems can be concluded that employees of the Regional Finance Agency of Mataram City viewed from these parameters are categorized as Agree to the application of Government Regulation No. 71 of 2010 concerning Accounting Standards Accrual Base. In the application of Government regulation No. 71 of 2010 there are several obstacles such as frequently changing Government Regulations, lack of technical guidance or training and lack of special socialization of the Regional Financial Institution Officers of the City of Mataram for the application of new regulations.Keywords: Commitment, Human Resources , Accrual Basis and Government Regulations
KEPUTUSAN INVESTASI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia) Syuria Darma Putra; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTCompany Value is the price that potential buyers are willing to pay when thecompany is sold. Therefore every company will strive to maximize the value of thecompany by having a high company stock price. Investment Decisions, FundingDecisions and Dividend Policy are used as independent variables that areexpected to affect the value of the firm as a dependent variable. This type ofresearch is classified as a quantitative research. The population in this researchis LQ45 Company Registered in Indonesian Stock Exchange (IDX) in 2013 until2017. The method of selecting sampling with purposive sampling method so as toget the number of samples of 28 companies and the number of observations(observation) as many as 140 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with documentationtechniques, in this case the data in question in the form of annual corporatereport. Research data were analyzed by multiple linear analysis. The results ofthis study indicate that investment decisions affect the value of the company whilethe Decree of Funding and the Policy of Dividend has no effect on the value of thecompany.Keywords: Corporate Value, Investment Decision, Funding Decision, DividendPolicy, LQ45 Company, Indonesia Stock Exchange.
PEMANFAATAN E-LEARNING BERBASIS WEBSITE SEBAGAI MEDIA PEMBELAJARAN MAHASISWA STIE INDONESIA MALANG Jhanua Rizal Idfiano; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTConventional Accounting systems and used a learning media such as blackboards, notebooks, ledgers, and calculator is a general thing and too boring in Indonesia. In this era, technology is experiencing rapid growth and adaptation for a curriculum and materials can be met best through online learning or can be referred to as e-learning. This study aims to determine how the use of e-learning-based website as a learning media for students STIE Indonesia Malang. This research uses qualitative descriptive and questionnaires as the main data. Analysis of the data in this study using data collection and data reduction after it's done will be continue to presentation of the data and drawing conclusions. The number of respondents in this study were 40 respondents. Results from this study is the use of e-learning-based website as a learning media for students STIE Indonesia Malang is has been used well, the suitability of the material content in e-learning with books and easily to understood, the operating system of e-learning-based website smoothly, value students' increased than before, the creation of a discussion forum so that questions can be answered effectively, and creating learning motivation of the students in learning activities.             Keyword: E-Learning, website, learning media
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI FAKULTAS EKONOMI & BISNIS UNIVERSITAS BRAWIJAYA MALANG Nur Eka Yanti; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRAKThis study aims to determine the effect of career, degree, economic andquality motivation on the interest of accounting students to take the accountingprofession education exam (PPAK). This study took a sample by distributingquestionnaires to students of the Faculty of Economics and Business, Universityof Brawijaya Accounting Study Program. The sampling technique uses purposivesampling. The data processed in this study were 73 respondents. The results of thestudy show that career, degree, economic and quality motivations simultaneouslyinfluence the interest in taking part in the accounting profession education(PPAK). Career, economic and quality motivation has a partial effect on theinterest in taking part in the accounting profession education (PPAK), while thedegree motivation does not affect the interest in taking part in the accountingprofession education (PPAK).Keywords: Career motivation, degree, economy, quality, interest in accountingprofession education (PPAK)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MALANG UTARA Apriliana Apriliana; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTTax is an alternative source of potential state income, the right choice, and a stable amount, as well as a form of community contribution in the country's development. Indonesia is a large country, but state revenues from taxes are still low due to lack of awareness of people who have fulfilled the requirements of the object and the tax subject to pay taxes. The purpose of this study is to find out the factors that influence the compliance of paying taxes for taxpayers, these factors are: knowledge, understanding, and awareness of taxpayers, as well as service tax authorities. This type of research is a quantitative approach using questionnaire spread. The population in this study is a taxpayer at the Tax Office Pratama Malang Utara. While the sample in this study is the taxpayer who reports the Annual Notice until July 2019. There is a partial effect of variable knowledge, understanding, and awareness of taxpayers on compliance with paying taxes, while service tax authorities do not have a partial influence on compliance with paying taxes at KPP Pratama Malang Utara.Keywords: compliance with paying taxes, knowledge of taxpayers, understanding of taxpayers, and awareness of taxpayers, as well as service of tax authorities
PENGARUH PROFESIONALISME AUDITOR, GAYA KEPEMIMPINAN DAN KEPUASAN KERJA SEBAGAI PEMODERASI TERHADAP KUALITAS KINERJA AUDITOR PADA KAP MALANG Siti Masruroh; Nur Hidayati; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe quality of the audit is the result of the auditor's performance in fulfilling the tasks to be performed Concerned. Accountants need to be able to provide a high quality audit in order to have a high degree of accountability to the parties involved in the financial statements. The aim of this study is to analyze the influence of professionalism, management style and job satisfaction on the quality of the examiner's performance. The population in this study are accountants who work at the Chartered Accountancy in Malang with at least one year of professional experience. Sampling takes place using a dedicated sampling method and the number of samples is 58. This research is a form of explanatory research, and this research model is quantitatively descriptive, namely data related to numbers that still need to be processed and analyzed for research purposes. The method of data collection is done by distributing questionnaires directly to the examiner who works for the accounting firm in the city of Malang. The data analysis technique used in this studyis a multiple regression analysis technique. The results of the hypothesis test show that professionalism, leadership style and job satisfaction both have a positive and significant impact on the quality of the audit.Keywords: auditor, professionalism, management style, job satisfaction, explanation, questionnaire
PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE DAN DIVIDEN PAYOUT RATIO TERHADAP NILAI PERUSAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2017-2018 Sarina Hi Djafar; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of profitability, leverage, firm size and dividend payout ratio on the value of manufacturing companies listed on the Stock Exchange in 2017-2018. This type of research is a type of quantitative research. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange, the sampling technique uses a purposive sampling method. Based on predetermined criteria, a sample of 50 companies was obtained with an observation period of 2 years. The analytical method used in this study is multiple linear analysis. The data used in this study is a secondary data type. The results of the study show that profitability and leverage affect the value of the company while firm size and dividend payout ratio do not affect the value of the company. Simultaneously profitability, leverage, firm size and dividend payout ratio have a significant effect on firm value. Keywords: Profitability, Leverage, Firm Size, Dividend Payout Ratio, Value Company
ANALISIS EFEKTIVITAS PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG TAHUN 2011-2016 Yunita Dwi Puspita; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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AbstractThe purpose of this study is to determine the effectiveness of local taxes of the Cityreal income in Malang on 2011-2016. The Research conducted at the Regional Tax Service(BP2D) Malang. The research method using descriptive research, data analysis method usedis quantitative method with secondary data. The research Conducted to measure aphenomenon of research by using the indicator of regional financial ratios to obtain anoverview of local tax revenue mechanisms on City real income (PAD) in order to achieveregional independence. The results of the analysis show that the level of effectiveness of localtaxes during the period of six years varies. The highest effectiveness rate in 2012 was 126%and in 2014 has the lowest effectiveness of 108%. Then the highest percentage When viewedfrom each local taxis from Entertainment taxes in 2012 which reached 159% and local taxesthat have the lowest percentage rates during the year of 2012-2016 from the advertisementtax in 2011 by 94% when compared with the other years . The low level of advertisement taxrate in 2011 was due to the fact that in 2011 the tax targets charged were higher whichcaused the realization of advertisement tax could not reach the good target.Keywords: Effectiveness, Local Tax, City real Income
Co-Authors a agus Priyono Abd. Hakam Abdul Halik Abraham Nurcahyo ABS, M Khoirul Achmad Agus Priyono Adibatul Khumaira’Mirza Lutfallah Afdalul Aulad Afi Rahmat Slamet Agam Rizkiyan Ahmad Dani Dzakiyuddin Ahmad Fajri Aleria Irma Hatneny Alisa Mutia Sara Allysa Rochmadina Tjahyaningrum Andi Normala Anik Malikah Anisa Cahyani Aprilia Anisa Dwi Wandani Anisa Ur Rahmah Anniez Rachmawati APRILIANA APRILIANA Ardani Fadilah Ahmad Argoto Mahayana Arif Agung Saputro Arini Fitria Mustapita Avisya Lailatul Fadhilah Ayu Kharisma Putri Ayu Mayshella Putri Ayu Mir’atus Sholihah Bahri, Matahari Adihapsari Saiful Basalamah, Muhammad Ridwan Bayu Antiko Bella Saputri Beny Mahyudi Saputra Buchory Ms Budi Setio Zadi Cahyani Nurlaela Chusnul Chotimah Cindra Suryaputri Anggraeni Dania Ulva Deddy Rahman Saputra Denis Apriliyanto Denny Geovandi Putra Desti Ikromah Dewi Sulistyawati Diah Ayu Dian Eka Permata Sari Dian Kresnadipayana Diana Ambarwati Didi Dwi Anggoro Dwi Indarti Putri Dwiyani Sudaryanti Dyah Putri Anggraini Eggy Juan Prasetyo Eka Farida Elfrida B. Prihandini Elisa Putri Nastiti Ella Agustin ENI SETYOWATI Enita yuliasari Eris Dianawati Esti Widya Astuti Etty Saraswati Evi Rahayu Fadli Kemal Wusurwut Fahruddin Angga Pradana Fahrurrozi Rahman Faniati Dian Bakar Faqih Adam Faradina Rochmawati Ningrum Fariska Ayu Zulfiana fauzan Fauzan Fita Rusdian Ikawati Gigih As’ary Gregorius Prima Indra Budianto Halimatus Sya’diyah Hanifah Qoriroh Syalzabilah Hardianti Hardianti Hasna Nur Isnaini Heni Anggraini Hernik Farisia Herry Purnama Hunainah Hunainah Ichwan Haryadi Ifa Kurnia Sari Ifandari Ifandari Iis Nabila Ika Erniawati Ika Rahma Maulida Imroatus Sholikah IMRO’ATUS SHOLIHAH Indra Viki Hartoko Inggit Dwi Priliya Intan Dewi Sa’adah Ismy Dahlia Safitri Isnadiah Endang Mastuti Ita Athia J.M.V. Mulyadi Jaelani Chafidz Nur Shihab Jhanua Rizal Idfiano Joni Iskandar Junaidi Junaidi Junaidi Junaidi Karina Widyaswari Iin Kusumawati Keith Scott Khalikussabir, Khalikussabir Khoirulliati K Khozinatul Abror Kiky Candrawati Krisna Tiknanda Arman Kusmiyati Kusmiyati Laela Purnamasari Laila Maulatul Haq Lathifah Lathifah Latifatul Rochmah Lilis Murtuti Liria Rhosa Effendi Luqman Buchori Lutfi Zainul Hasan M. Cholid Mawardi Magvira Nurul Khoyima Malik Musthofa Mardiyono Mardiyono Maria Fransiska Utami Bugis Mawaddah Mawaddah Moch. Lucky Fahmi Moh. Amin Mohammad Amin Mohammad Rizal Muhamad Rizal Fatoni Muhammad Abdulah Zamzamy Muhammad Mujiburahman Muhammad Mujiburohman Muhammad Mujiburohman Muhammad Syahrul Wafa Muhammad Zulfikar Mu’izzatul Maghfiroh Najmudin A. Mumtaz Narimo Narimo Naufal Rifqi Syafruddin Neny Winarti Nida Nabila Nisrina Hasna Wardani Novanda Asalia Novi Panca Wardani Nukman Nador Nur Choliqfatus Azizah Nur Eka Yanti Nur Islamiyah Nur Septa Aminudin Nurhidayah Nurhidayah Nuri Aslami Nurul Patmawati Pardiman Pardiman Pramita Cindy Imannurya Prima Octaria Pramesti Putri Ekawati Putri Rahayu Putri Yudiastantri Qisthi Hanifa Maisarah Ragas Fitria Sina Murti Rahmah Puspita Sari Rahmatdatulah Rahmatdatulah Rahmawati Rahmawati Rania Nur Rachma Ratna Furi Ratna Tri Hardaningtyas, Ratna Tri Redi Hardianto Resa Widiamawarta Restu Millaningtyas Restu Zulaekha Riska Dwi Fitriana Riska Widia Rantasari Risma Khoyrunnisa Risna Nur Anggraini Riwahtini Riwahtini Riza Adi Kurniawan Rizal David Rizca Aulyana Rohmat Rohmat Rosyid Ash Shidiq Ruqayyah Ruqayyah Salma Silvia Nazihah Salsabila Alfi Ayu Shahara Salsabila, Unik Hanifah Salsalbila Junita Sari Santi Fitri Harianti Saraswati, Ety Sargio Sargio Sarina Hi Djafar Shofyah Shofyah Siti Asiyah Siti Fatimah Siti Mabruroh Siti masruroh Soebiyanto Soebiyanto Sri Sukenti Subur Widiyanto Subyati Furi Handayani Sulton Afkhar Nawafil Sumardiyono Sumardiyono Sunardi Sunardi Sunaryo, Hadi Supriyanto Supriyanto Suwardi, Suwardi Syuria Darma Putra TB Lukmanul Hakim Tiara Niken Pramesti Tica Aditya Avita Titik Pujiati TRI WULANDARI Tsamrotul Masrifatil Abadiah Twenty Vivi Kartika Ulfa Dwi Yanti H. Abubakar Ulfa Uswatul Hasanah Ulis Sa’adah Ulmansyah Yassir Umu Azizah Venni Dwi Silfiani Vira Violita Vivi Wijaya Lestari Wahib Khoiruddin Wahyu Annisa Mega Brilianti Wahyu Devi Satna Pambudi Wahyu Prawesthi Waluyo Budi Atmoko Yasa Yasmita Yayang Giana Putri Yayuk Astuti Yayuk Mundriyastutik Yohanes Indra Riskajaya Yongki Dwi Ardiansyah Yuanita Syaiful Yulia Dwi Tirtaasari Yunita Dwi Puspita Yunita Raj Alfan Putri Zahratul Trixie Harinda Zakiah Zakiah Zulfika Nur’aini