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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia SEGMEN Jurnal Manajemen dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Supply Chain Management Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Ilmu Pemerintahan Widya Praja Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Proaksi JPSI (Journal of Public Sector Innovations) JASF (Journal of Accounting and Strategic Finance) eCo-Buss Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Jurnal E-Bis: Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Management and Bussines (JOMB) Jurnal Bisnis, Manajemen, dan Ekonomi Nusantara Science and Technology Proceedings AKMENIKA Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Community Service & Engagement Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Journal of Economics Development Issues jurnal administrasi politik dan sosial Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi dan Ekonomi Pajak: Perspektif Global Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

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PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DIMEDIASI KOMITMEN ORGANISASI DI SEKTOR PUBLIK Andreansyah Firman Maulana; Indrawati Yuhertiana
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2785

Abstract

The purpose of this study was to examine the effect of auditor competence on audit quality with organizational commitment as a mediating variable. This research is quantitative research using primary data on auditors who work in the Inspectorate of East Java Province using purposive sampling method. A total of 51 questionnaires were distributed, only 33 questionnaires whose data could be processed and analyzed. Data analysis in this study used the Partial Least Square (PLS) technique with the WarpPLS statistical tool version 6.0. The results of the study prove that auditor competence has a significant effect on audit quality, organizational commitment has a significant effect on audit quality, and auditor competence has a positive effect on audit quality with organizational commitment as an intervening variable in the public sector. Keywords: auditor competence; audit quality; organizational commitment; APIP
Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Dan Insentif Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Perangkat Daerah Kota Surabaya) Dian Islamiatus Sa'diyah; Indrawati Yuhertiana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.375

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.
P Pengaruh Partisipasi Anggaran, Kejelasan Anggaran, Komitmen Organisasi Terhadap Senjangan Anggaran Anggraeni Nur Siswiraningtyas; Indrawati Yuhertiana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.379

Abstract

This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Tania Febrianti; Indrawati Yuhertiana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.381

Abstract

This study aimed to examine and analyze the effect of implementation of perfomarmance-based budgeting, budget target accuracy and compliance with laws and regulations to performance accountability of government agencies. This research uses quantitative research using primary data. The primary data is a questionnaire that has been distributed to 97 respondents in Regional Device of Surabaya City Government. The data analysis technique used in this research is PLS-SEM with the help of SmartPLS version 3.0 for windows software. The results of the study prove that the variables of implementation of perfomarmance-based budgeting, budget target accuracy and compliance with laws and regulations had positive effect on performance accountability of government agencies. In other words, its Regional Device located in Surabaya City Government had good governance with good accountability as the realization of well budget and internal supervison.
PENGARUH PERFORMANCE BASED BUDGETING TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASIONAL DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING PADA PERANGKAT DAERAH KABUPATEN SUMENEP Jasilah, Jasilah; Yuhertiana, Indrawati
Dinamika Governance : Jurnal Ilmu Administrasi Negara Vol 12, No 1/April (2022): Dinamika Governance: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdg.v12i1.3032

Abstract

ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh performance based budgeting terhadap kinerja manajerial, pengaruh performance based budgeting terhadap komitmen organisasional, pengaruh performance based budgeting terhadap persepsi inovasi, pengaruh performance based budgeting terhadap kinerja manajerial dimediasi oleh komitmen organisasional, pengaruh performance based budgeting terhadap kinerja manajerial dimediasi oleh komitmen organisasional, performance based budgeting terhadap kinerja manajerial dimediasi oleh persepsi inovasi. Populasi dalam penelitian ini berjumlah 54 Organisasi Perangkat Daerah (OPD) pada Kabupaten Sumenep dengan 167 responden, dengan teknik pengambilan sampel menggunakan metode probability sampling, sedangkan cara pengambilan sampel yang digunakan adalah simple random sampling dengan sistem undian. Data yang diperoleh tersebut dianalisis menggunakan teknik analisis partial least square (PLS). Berdasarkan hasil analisis dan pembahasan dapat disimpulkan bahwa, H1 menyatakan bahwa dapat teruji kebenarannya, karena performance based budgeting berpengaruh signifikan terhadap kinerja manajerial. H2 menyatakan kebenarannya, karena komitmen organisasional berpengaruh signifikan terhadap kinerja manajerial. H3 menyatakan bahwa dapat teruji kebenarannya, karena persepsi inovasi berpengaruh signifikan positif terhadap kinerja manajerial. H4 menyatakan bahwa dapat teruji kebenarannya, karena performance based budgeting berpengaruh signifikan positif terhadap kinerja manajerial melalui komitmen organisasi. H5 menyatakan bahwa dapat teruji kebenarannya, karena formance based budgeting berpengaruh signifikan positif terhadap kinerja manajerial dimediasi oleh persepsi inovasi. Kata kunci: performance based budgeting, kinerja manajerial, persepsi inovasi, public sector   ABSTRACT This study was conducted with the aim of testing and analyzing the effect of performance based budgeting on managerial performance, the effect of performance based budgeting on organizational commitment, the effect of performance based budgeting on perceptions of innovation, the effect of performance based budgeting on managerial performance mediated by organizational commitment, and the influence of performance based budgeting on organizational commitment. managerial performance is mediated by organizational commitment, performance based budgeting on managerial performance is mediated by perceived innovation. The population in this study amounted to 54 SKPD in Sumenep Regency with 167 respondents, with the sampling technique using the probability sampling method, while the sampling method used was simple random sampling with a lottery system. The data obtained were analyzed using the partial least squares (PLS) analysis technique. Based on the results of the analysis and discussion, it can be concluded that, H1 states that it can be verified, because performance based budgeting has a significant effect on managerial performance. H2 states the truth, because organizational commitment has a significant effect on managerial performance. H3 states that it can be verified, because the perception of innovation has a significant positive effect on managerial performance. H4 states that it can be verified, because performance based budgeting has a significant positive effect on managerial performance through organizational commitment. H5 states that it can be verified, because formance based budgeting has a significant positive effect on managerial performance mediated by perceptions of innovation.   Keywords: performance based budgeting, managerial performance, perception of innovation, public sector DOI : https://doi.org/10.33005/jdg.v12i1.3032
Persepsi Konsumen dalam Melakukan Pembayaran BPJS Kesehatan dengan Menggunakan E-Wallet di Masa Pandemi Covid-19 Cornelia Permatasari; Indrawati Yuhertiana; Nanda Wahyu Indah Kirana
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4502

Abstract

This study aims to determine and analyze perceptions of ease of use and perceived risk of interest in using e-wallets in BPJS Health payments and trust as a moderating variable. This research method is descriptive quantitative. The population in this study is the people of Surabaya City. This study used a purposive sampling technique with a total sample of 100 people. The results showed that perceived ease of use had a significant positive effect, while perceived risk had no effect on the intention to use e-wallets for BPJS Health payments. Trust shows being able to moderate perceptions of ease of use, but trust is not able to moderate perceived risk of interest in using e-wallets in making BPJS Health payments. Keywords: Health BPJS, E-Wallet, Trust, Consumer Perception
Pengaruh Kapasitas Individu Terhadap Budgetary Slack Dengan Moderasi Technological Skills Arif Al Furkhon; Indrawati Yuhertiana
Jurnal E-Bis Vol 6 No 2 (2022): Vol. 6 No. 2 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i2.936

Abstract

Kompetisi persahanaan semakin meningkat di era globalisasi ekonomi saat ini. Gambaran perencanaan semua kegiatan operasional di perusahaan didapatkan dari sebuah anggaran. Oleh karena itu, anggaran perlu disusun dengan baik oleh manajer perusahaan. Budgetary slack merupakan salah satu masalah yang terjadi dalam penganggaran. Penelitian ini memiliki tujuan untuk mengetahui serta membuktikan pengaruh antara kapasitas individu terhadap budgetary slack yang dimoderasi oleh technological skill. Populasi dalam penelitian ini merupakan karyawan dari PD BPR Kabupaten Madiun. Penelitian ini menggunakan teknlik purposive sampling sehingga didapatkan sampling sebanyak 104 karyawan dengan kriterita karyawan di bagian keuangan. Penelitian berikut memberikan hasil bahwa kapasitas individu memiliki pengaruh negatif atas budgetary slack. Technological skill mampu memoderasi kapasitas individu terhadap budgetary slack.
Analisis Pemanfaatan E-Commerce di Masa Pandemi Covid-19 pada UMKM Db Wood Kota Surabaya Ananda Riana Wulansari Widjanarko; Indrawati Yuhertiana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i3.2574

Abstract

The purpose of this study was to determine knowledge about the use of using E-Commerce and the condition of income using E-Commerce during the Covid-19 pandemic. The research approach used is a qualitative phenomenological approach. Data was collected in descriptive form, namely by collecting data obtained from informants in the form of interviews. The results of the analysis of the use of E-Commerce in an effort to increase income during the Covid-19 pandemic can be concluded that DB Wood's MSME actors interpret E-Commerce knowledge by seeing opportunities to dare to open a business at the beginning of the pandemic, planning strategies, and maintaining consumer satisfaction to increase income. E-Commerce also provides effectiveness and time efficiency. DB Wood's MSME income has increased as seen from product sales reaching 3,000 products sold. It can be said that the use of E-Commerce-based digitalization can maximize revenue growth during the Covid-19 pandemic.
ANALYSIS ISSUE AND CHALLENGE OF COOPERATIVES DURING PANDEMIC ERA Helmy Sukiswo; Indrawati Yuhertiana; Dwi Suhartini; Maheran Zakaria
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.1-6

Abstract

The whole world is currently still battling the Covid-19 pandemic. The role of the government is very important to make policies in dealing with the Covid-19 pandemic. The study aims to examine articles related to the issues and challenges of cooperatives facing the problems of the Covid-19 pandemic crisis. The study used the literature review method to examine several selected articles related to foreign cooperation research that focused on the performance of cooperatives in dealing with problems that arise during the pandemic. The results of the article review, the research found that there are several problems that exist in Indonesian and Malaysian Cooperatives, and cooperatives have the strength of attachment and partnership of their members to survive during the pandemic crisis. This study has limitations in collecting articles that discuss specifically about cooperatives during the pandemic crisis because there are still few studies that discuss this. Therefore, it is recommended for further researchers to add articles related to the pandemic crisis.
Analisis Bibliometrik Kasus Korupsi Pelaksanaan APBD Fatma Yunita Aprilia; Safiah Allisa; Dewi Suryanita Pratiwi; Luluk Desva Fitriah; Mirna Mendrofa; Ajeng Puspa Wardani; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis alur penelitian korupsi pada pelaksanaan APBD secara sistematis. APBD merupakan bentuk kepercayaan rakyat kepada pemerintah melalui DPRD dalam meningkatkan kesejahteraan masyarakat dan pelayanan untuk masyarakat. Pada hasil penelitian yang dilakukan Indonesia Corruption Watch (ICW) terdapat penyalahgunaan APBD paling banyak digunakan oleh kepala daerah. Penelitian ini menggunakan data blibliography yang dikumpulkan menggunakan aplikasi Publish or Perish 8 dengan website google scholar sebagai database pengambilan data. Data dianalisis menggunakan metode bibliometrik dengan menggunakan aplikasi VOSviewer. Berdasarkan hasil analisis agregasi bibliografi menggunakan VOS Viewer dapat dikelompokkan menjadi lima klaster. Didapatkan hasil hubungan antara pelaksanaan APBD dengan tindak pidana korupsi yang dilakukan pejabat daerah, hubungan antara pelaksanaan APBD di sektor publik dengan pejabat pelaksana dana APBD, hubungan tindakan nepotisme terhadap dana desa atau APBD di suatu daerah, hubungan antara sektor publik di Indonesia dengan pejabat publik yang korupsi, dan hubungan pengawasan DPRD terhadap dana APBD.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Galan Nur Subhi Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Kartika Vania Putri Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Faisal Bachmid Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadzah, Savinathul Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Oktaria Nysa Wardani Oktaviana Dewi, Ika Oryza Tannar Partoyo Partoyo Partoyo Qonita Nur Azizah Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan