Article Per Year (5 Year)
p-Index From 2020 - 2025
12.39
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 118 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 118 Documents
Search

 4   5   6   7   8 
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Fadli Rahmansyah; I Gusti Ketut Agung Ulupui; Ati Sumiati
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1309

Abstract

Corporate Social Responsibility (CSR) is a concept that an organization, especially a company has a responsibility towards its stakeholders, namely consumers, employees, shareholders, communities and the environment in all aspects of the company's operations. This research was conducted to determine the effect of institutional ownership, company size, and profitability on CSR disclosure. This research uses secondary data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Based on the test results, it showed that institutional ownership had no effect on CSR disclosure, firm size had a positive effect on CSR disclosure, and profitability had no effect on CSR disclosure. This study uses data for 2020 and 2021 where in that year there was an outbreak of SARS COVID-19 which was sweeping the world and affecting the world economy so that there were limitations in the data for that year. .
PELATIHAN SOFTWARE GRAMMARLY DAN MENDELEY UNTUK MENINGKATKAN KOMPETENSI PENELITIAN DI PERGURUAN TINGGI SWASTA Sumiati, Ati; Sariwulan, Tuty; Ulupui, I Gusti Ketut Agung; Handaru, Agung Wahyu; Dalimunthe, Sholatia; Wahono, Puji; Aditya, Shandy; Suherdi; Febrilia, Ika; Anggraini, Ratna; Prihatni, Rida; Syalsabila, Anis; Mufidah, Chusnanik; Maharani, Diva
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract A research article is a scientific paper that contains the results of research conducted by a person or a group of researchers. With many research articles, the quality of life in the community will be better. However, in Indonesia itself, the publication of research results is still relatively low. This is due to the difficulty of writing articles. This difficulty is often found in lecturers and students, especially those experienced by students on private campuses such as Muhammadiyah Palopo University, Nahdlatul Ulama University of Indonesia, and Al-Azhar Islamic University Mataram. This activity is one of the efforts to overcome these problems. With this activity, it is hoped that participants can be helped using Software that supports research, such as Grammarly and Mendeley. Abstrak Artikel penelitian adalah sebuah karya tulis ilmiah yang berisi mengenai hasil penelitian yang dilakukan seorang ataupun sekelompok peneliti. Dengan banyak nya artikel penelitian, kualitas hidup masyarakat akan menjadi lebih baik. Namun di Indonesia sendiri, publikasi hasil penelitian ini masih terbilang rendah. Hal ini disebabkan karena adanya kesulitan dalam penulisan artikel. Kesulitan ini sering ditemukan pada dosen dan mahasiswa terutama yang dialami oleh mahasiswa di kampus swasta seperti Universitas Muhammadiyah Palopo, Universitas Nahdlatul Ulama Indonesia, dan Universitas Islam Al-Azhar Mataram. Kegiatan ini, merupakan salah satu upaya untuk mengatasi permasalahan tersebut. Dengan kegiatan ini, diharapkan peserta dapat terbantu dalam menggunakan Software yang menunjang penelitian seperti Grammarly, serta Mendeley.
Pengaruh moderasi tax minimization terhadap debt covenant, ukuran perusahaan, dan keputusan transfer pricing Maharani Putri Salsabila; I Gusti Ketut Agung Ulupui; Hafifah Nasution
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this study was to analyze the effect of debt covenant and firm size on transfer pricing decisions with tax minimization as a moderating variable. Population of this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2022. The sample selection was carried out through purposive sampling technique where a total sample of 41 companies was obtained, with a total observation data of 123 data. This study used moderation regression analysis. The results proved that debt covenant and tax minimization have a positive effect on transfer pricing decisions while company size has a negative effect on transfer pricing decisions. The results also showed that tax minimization is able to moderate the effect of company size on transfer pricing decisions, but not able to moderate the effect of debt covenants on transfer pricing decisions.
Analisis Perbandingan Model Taffler, Springate, dan Grover Dalam Memprediksi Kebangkrutan Perusahaan Haryo Prakoso, Wisnu; Gusti Ketut Agung Ulupui, I; Nusa Perdana, Petrolis
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.01

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara hasil prediksi kebangkrutan model Taffler, Springate, dan Grover dalam memprediksi kebangkrutan perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan menggunakan purposive sampling. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan ritel selama tahun 2017-2019. Pengujian hipotesis dalam penelitian ini menggunakan uji kruskal wallis. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara hasil prediksi kebangkrutan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019 yang diukur dengan model Taffler, Springate, dan Grover. Hal ini disebabkan karena terdapat Perbedaan yang menunjukkan bahwa terdapat perbedaan rasio keuangan yang digunakan dan kriteria nilai kebangkrutan masing-masing model prediksi kebangkrutan. Kemudian Model Tafller merupakan model prediksi kebangkrutan yang paling akurat dengan tingkat akurasi 96% dan memiliki tingkat kesalahan terendah 4%.
Pengaruh Faktor-Faktor Terhadap Struktur Modal Pada Perusahaan Non Keuangan Tahun 2020 Dian Permana, Nugraha; Ulupui, I Gusti Ketut Agung; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.02

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur aktiva, profitabilitas,ukuran perusahaan dan cash holding terhadap struktur modal. Penelitian ini menggunakan data sekunder yang didapat dari Bursa Efek Indonesia pada perusahaan non keuangan yang terdaftar pada tahun 2020. Pemilihan sampel dilakukan dengan cara purposive sampling yang menghasil 126 perusahaan dari total populasi 613 perusahaan. Penelitian ini menggunakan analisi regresi linear berganda untuk menguji hipotesis dibantu dengan progam SPSS versi 25.Hasil penelitian ini menunjukan bahwa struktur aktiva dan ukuran perusahaan memiliki pengaruh positif terhadap struktur modal, serta profitabilitas dan cash holding berpengaruh negatif terhadap struktur modal.
The Effect Of Corporate Social Responsibility Disclosure and Company Size on Company Value Rasul, Dhea Kamila; Ulupui, I Gusti Ketut Agung; Sumiati, Ati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.03

Abstract

The times have made the level of competition between companies increasing tightly, thus requiring every company to have the excellences to be able to compete. This competition encourages companies to create more value for the company to grow and attract investors. This study aims to conclude how Firm Value is influenced by Corporate Social Responsibility (CSR) Disclosures and Company Size in basic material and energy sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Using a quantitative descriptive method, and the number of samples totaling 39 companies, the data were analyzed by multiple linear regression analysis. Partially, the results of hypothesis testing are that the disclosure of Corporate Social Responsibility has a significant positive effect on firm value, meaning that the higher the level of CSR disclosure, the higher the firm value. While the size of the company has a significant negative effect on the value of the company, which means that the larger the size of the company, the value of the company decreases. Simultaneously, the disclosure of Corporate Social Responsibility and firm size have a significant effect on firm value. Perkembangan zaman membuat tingkat persaingan antar perusahaan semakin ketat, sehingga mengharuskan setiap perusahaan untuk memiliki keunggulan untuk dapat bersaing. Persaingan tersebut mendorong perusahaan untuk menciptakan nilai (value) lebih bagi perusahaan agar semakin berkembang dan menarik para investor. Penelitian ini bertujuan untuk menyimpulkan bagaimana Nilai Perusahaan dipengaruhi oleh Pengungkapan Corporate Social Responsibility (CSR) dan Ukuran Perusahaan pada perusahaan sektor bahan baku dan energi yang terdaftar di Otoritas Jasa Keuangan periode 2018-2020. Menggunakan metode deskriptif kuantitatif, dan jumlah sampel berjumlah 39 perusahaan, data dianalisis dengan analisis regresi linier berganda. Secara parsial, hasil pengujian hipotesis adalah pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, artinya semakin tinggi tingkat pengungkapan CSR maka semakin tinggi nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, yang berarti semakin besar ukuran perusahaan maka nilai perusahaan semakin menurun. Secara simultan pengungkapan Corporate Social Responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Influence of Profitability, Leverage, and Environmental Costs On Environmental Performance Wihandoko, Imanuel; Zakaria, Adam; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.08

Abstract

This study intends to determine the impact of profitability, leverage, and environmental costs on environmental performance. Profitability is proxied by the ratio of net income to total assets, leverage is proxied by the ratio of debt to equity. The population of this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) and PROPER witha period of 2017-2020. The method of determining the sample used the principle of purposive sampling and obtained a sample of thirteen companies so that the total observations were fifty-two. Eviews 8 software is used in the study of the evidence for presumption testing by utilizing the panel regression analysis. The research results show that profitability, leverage, and environmental costs have a negative and insignificant effect on environmental performance.
The Effect of General Allocation Funds, Economic Growth, and Area on The Level of Financial Independence of The Provincial Government Regions in Indonesia Sulangi, Praisy Gratia; Anwar, Choirul; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.05

Abstract

This study aims to analyze and examine the effect of the General Allocation Fund, economic growth, and area of the region on regional financial independence. The population on this study was all provinces in Indonesia. The sample was selected using a purposive sampling method so that a sample of 31 provinces was selected which resulted in 62 observations with a 2-year research period, 2018-2019. Data were analyzed using multiple linear regression analysis. The resultsof this study indicate that the General Allocation Fund has a positive effect on regional financial independence, while economic growth has no effect on regional financial independence and area size has a negative effect on regional financial independence. The independent variables of the General Allocation Fund, economic growth, and the area of the region can explain the dependent variable, namely regional financial independence through a determination coefficient of 12.2%
Pengaruh Arus Kas Operasi, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned Rasio dan Return on Asset Ratio Terhadap Pertumbuhan Laba pada Perusahaan Non Keuangan di Masa Pandemi Covid-19 Wiyanti, Oktavia Ayu; Ulupui, I Gusti Ketut Agung; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.08

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned dan Return on Asset Terhadap Pertumbuhan Laba. Penelitian ini dilakukan dengan populasi seluruh Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia dimasa Pandemik Covid-19 ditahun 2020. Dengan penentuan sampel mengunakan metode nonprobabilitas yaitu purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder dan dilakukan analisis melalui regresi linier berganda. Dengan hasil penelitian menunjukan bahwa pengeluaran modal, time interest earned dan return on asset memiliki pengaruh signifikan positif terhadap pertumbuhan laba. Sedangkan arus kas operasi, perputaran aktiva tetap dan tidak memiliki pengaruh signifikan yang positif terhadap pertumbuhan laba. Dan secara simultan semua variabel independent, berpengaruh signifikan terhadap pertumbuhan laba.
Peran Moderasi Dewan Komisaris Independen terhadap Faktor-Faktor yang Memengaruhi Perataan Laba Wirawan, Vincent; Ulupui, I Gusti Ketut Agung; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.06

Abstract

This study was conducted with the aim of investigating the moderating role of the board of independent commissioners on the factors affecting income smoothing. The sample was selected based on the criteria set by researcher using purposive sampling method resulting with 21 selected companies from 58 infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2017 to 2021. This study is using the logistic regression analysis method with SPSS Statistic 25. The results of this study indicate that profitability has an influence on income smoothing practices and the board of independent commissioners are able to weaken the influence of profitability to income smoothing practices. However, leverage and firm size have no effect on the income smoothing practices. While the board of independent commissioners are not able to moderate the effect of leverage to income smoothing practices, but the board of independent commissioners are able strengthens the effect of firm size to income smoothing practices.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr