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Agus Munandar
Universitas Esa Unggul
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PENGENDALIAN PERSEDIAAN WARUNG MAKAN SUNDA CHICKEN BERDASARKAN METODE ECONOMIC ORDER QUANTITY Koo, Dojeng Meisi; Afandi, Rino Kurnia; Munandar, Agus
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.992

Abstract

Hasil penelitian ini bertujuan untuk membantu menganalisis manajemen persediaan pada warung makan Ayam Sunda. Selama penelitian, metode kualitatif diterapkan dengan melakukan wawancara langsung dengan pemilik warung makan Ayam Sunda untuk mendapatkan data yang digunakan dalam perhitungan persediaan. Berdasarkan wawancara, pemilik warung makan tersebut mengaku belum pernah melakukan pengelolaan persediaan. Oleh karena itu, penelitian ini mencoba menghitung biaya pemesanan dan biaya penyimpanan untuk warung makan Ayam Sunda menggunakan metode EOQ, agar dapat membantu pemilik dalam mengelola persediaannya. Hasil penelitian menunjukkan bahwa metode EOQ dapat membantu warung makan Ayam Sunda dalam meminimalkan biaya pemesanan persediaan. Metode EOQ juga membantu pemilik mengetahui jumlah dan frekuensi pemesanan yang optimal. Hal ini dibuktikan setelah dilakukan perhitungan, terdapat perbedaan biaya pemesanan yang signifikan.
Pentingnya Pendidikan Kewarganegaraan dalam Memberikan Pemahaman Tentang Budaya Demokrasi dan Toleransi Munandar, Agus; Wibisono, Eko; Fiqri, Ahmad; Japar, M; Kardiman, Yuyus
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50669

Abstract

Civics education plays a strategic role in fostering an understanding of democratic culture and the values of tolerance. Civics education plays a crucial role in shaping a young generation that is politically intelligent, responsible, and active in building a healthier democracy. Civics education not only teaches democratic theories but also provides students with opportunities to participate directly in various social and political activities, which can enrich their understanding of democratic processes and citizenship. Civics education is a crucial tool for building an inclusive democratic society. By increasing social and political participation and strengthening trust in public institutions, civics education can foster the values of tolerance and diversity that are so desperately needed in an increasingly complex society. Civics education, which not only teaches political knowledge but also provides direct experience in social and political participation, plays a crucial role in fostering a culture of democracy and tolerance among the younger generation.
The Influence of Audit Committees on the Financial Viability of Real Estate Companies in Indonesia Natasha Elisabeth Manuputty; Agus Munandar
Jurnal Ilmu Multidisiplin Vol. 4 No. 5 (2025): Jurnal Ilmu Multidisplin (Desember 2025 - Januari 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i5.1497

Abstract

Alignment with the company's commitment to implementing good governance so it can support the company's goal of improving performance. The intention of this study is to determine the role of the audit committee in the company's financial viability. The findings show that audit committee size has a positive but insignificant effect on company financial viability. Financial expertise possessed by audit committee has a negative and insignificant effect on financial viability, while audit committee independence also has a negative and insignificant effect on financial viability. Simultaneously, the three audit committee characteristic variables do not significantly influence company financial viability, as indicated by the F-statistic probability value of 0.317 (>0.05). The conclusion of this study show that audit committee characteristics do not take part in significant role in improving company financial viability. Therefore, companies are advised to not only heed to the formal structure of the audit committee but also to improve the effectiveness, frequency of meetings, and quality of audit committee oversight to ensure they can make a significant contribution to company viability.
Digitalization of the Tax System in Indonesia: Opportunities and Challenges of Coretax Implementation Uli Lasdao Mara; Agus Munandar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8386

Abstract

The digitalization of the tax system represents a strategic initiative by the government to enhance the effectiveness and efficiency of tax management. A key innovation in this effort is the implementation of the Coretax system, which modernizes tax administration through information technology in areas such as tax reporting, payments, and oversight. This study aims to examine how the Coretax system contributes to the success of tax management in Indonesia and to identify the opportunities and challenges associated with its implementation in the digital era. The research employs a qualitative approach using literature review methods, analyzing secondary data sourced from scientific journals, official reports from the Directorate General of Taxes (DGT), and academic publications and policies related to tax digitalization. Through thematic analysis, the study describes the impacts, benefits, and challenges experienced in the application of the Coretax system. The findings indicate that Coretax improves the accuracy and efficiency of tax administration, strengthens fiscal oversight, and increases transparency within the Tax Information System. However, several implementation challenges persist, including issues related to digital literacy, technological infrastructure, human resource capacity, and data security risks, all of which require proactive management. To ensure the optimal implementation of Coretax and support a modern, transparent, and accountable public taxation system in Indonesia, integrated and harmonized policies are essential.
IMPLEMENTASI PENELITIAN PERILAKU DALAM AKUNTANSI PADA PRAKTIK MANAJEMEN LABA: SYSTEMATIC LITERATURE REVIEW Dimarizkya, Aliya; Munandar, Agus
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6405

Abstract

This study aims to systematically examine earnings management practices in Indonesia during the period 2020–2025 using the Systematic Literature Review (SLR) method. The findings indicate that earnings management in Indonesia remains significant and multidimensional, influenced by various external and internal factors. Externally, tax regulations, capital market pressures, and broader economic dynamics including the impact of the COVID-19 pandemic encourage companies to manipulate financial statements, particularly through revenue and expense recognition within the self-assessment tax system and earnings adjustments prior to quarterly reporting, IPOs, and other corporate actions. Internally, earnings management is driven by performance target pressures, managerial incentives, as well as weak corporate governance and low audit quality, especially among small audit firms that exhibit economic dependence on their clients.
Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak Lestari, Anis; Munandar, Agus
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3295

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.
Pentingnya Sistem Informasi Primavera P6 Untuk Membantu Manajemen Mengefisiensi Waktu dan Biaya di Perusahaan Konstruksi Lenggo Geni, Reno; Munandar, Agus
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/jfrjs572

Abstract

Dengan semakin kompleksnya industri konstruksi, banyak perusahaan semakin menghadapi kesulitan yang signifikan dalam mengawasi proyek secara komprehensif. Masalah seperti jadwal yang tidak direncanakan dengan baik, alokasi tenaga kerja yang tidak seimbang, kendala dalam pengamanan peralatan, dan pembelian material secara spontan sering kali menyebabkan meningkatnya biaya proyek, yang menyebabkan anggaran yang telah ditetapkan sebelumnya tidak sesuai dengan kenyataan di lapangan. Dalam situasi seperti ini, Primavera memegang peranan penting sebagai salah satu perangkat pendukung utama dalam pengelolaan proyek. Perangkat lunak ini dirancang secara khusus untuk menangani proyek yang berfokus pada pengelolaan waktu dan pengendalian anggaran, serta memberikan kontribusi nyata dalam proses pengambilan keputusan strategis. Primavera P6 juga memiliki fleksibilitas tinggi karena dapat terintegrasi dengan sistem lain seperti Oracle ERP, yang mencakup fitur perencanaan anggaran, proses pengadaan, dan pengelolaan kebutuhan sumber daya. Integrasi ini memungkinkan terbentuknya sistem kerja yang saling terhubung secara menyeluruh, sehingga mendukung kelancaran koordinasi antar bagian dan meningkatkan efisiensi di tingkat operasional. Penelitian ini bertujuan untuk mengeksplorasi peran Primavera P6 dalam meningkatkan manajemen proyek, dengan fokus khusus pada evaluasi kinerja, penggunaan sumber daya yang efisien, penilaian risiko, mitigasi keterlambatan, dan pengendalian biaya. Pendekatan kualitatif digunakan dalam penelitian ini untuk memperoleh pemahaman yang komprehensif tentang bagaimana sistem tersebut diimplementasikan dan seberapa efektif sistem tersebut dalam dinamika operasional pelaksanaan proyek. Temuan studi ini menunjukkan bahwa penerapan Primavera P6 berkontribusi positif terhadap percepatan jadwal proyek, peningkatan efisiensi biaya, dan mendukung manajemen dalam membuat keputusan berdasarkan data yang lebih akurat dan terstruktur secara sistematis.
WORKSHOP PENERAPAN ABC DAN BEP UNTUK PENINGKATAN LABA BAGI PARA PARICARA Agus Munandar; Didik Sugiyanto; Jerry Maratis; Kadlina Kadlina
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.26851

Abstract

ABSTRAKArtikel bertujuan untuk memberikan deskripsi pelaksanaan workshop tentang implementasi Activity Based Costing (ABC) bagi para pelaku pengobatan tradisional (paricara). Berdasarkan data statistik, pengobatan tradisional telah menjadi alternatif utama bagi layanan kesehatan modern di Indonesia, terutama di daerah-daerah yang sulit dijangkau oleh kesehatan modern. Implementasi metode Activity Based Costing (ABC) diharapkan mampu meningkatkan laba bagi para pelaku pengobatan tradisional. Metode pengukuran keberhasilan workshop menggunakan one group pretest-posttest design dengan melibatkan 20 peserta. Hasil pengujian menunjukan bahwa implementasi metode ABC mampu meningkatkan akurasi penentuan biaya produksi, sehingga berdampak positif terhadap peningkatan laba para pelaku pengobatan tradisional. Kata kunci: pengobatan tradisional; activity based costing; laba; perhitungan biaya; peningkatan profitabilitas. ABSTRACTThis article aims to delineate the implementation of workshop focused on the application of Activity Based Costing (ABC) for practitioners of traditional medicine (paricara). Based on statistical data indicate that traditional medicine has emerged as a viable alternative to modern healthcare services in Indonesia, particularly in regions with limited access to modern medical facilities. The adoption of the ABC is anticipated to enhance profitability for traditional medicine practitioners. The efficacy of workshop is asses using a one-gorup pretest and post tes design involving 20 participants. Results demonstrate that the application of the ABC method significantly improves the accuraccy of production cost, thereby positively influencing profit margins for practitioners of traditional medicine. Keywords: traditional medicine, activity based costing; profit; cost calculation; profitability enhancement
The effect of capital structure and company size on profit management with profitability as a moderating variable Dewi Kurniawati; Agus Munandar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242983

Abstract

Agency problems arise because there is a gap in interests between shareholders or principals as shareholders and agents who are authorized parties or managers to run the company's business. The root of agency problems lies in the division of roles between shareholders, who own capital, and management, who run the company. This research aims to provide empirical evidence regarding the influence of capital structure and company size on earnings management, with profitability as a moderator. The population of this research includes 63 mining sector companies listed on the Indonesia Stock Exchange for the 2018–2021 period. A sample of 17 companies was selected based on the sampling criteria for the intended sampling method. The results of this research indicate that fluctuating capital structures and company size influence revenue management variables. Using the Moderated Regression Analysis (MRA) test shows that profitability can moderate the impact of capital structure on earnings management and can moderate the impact of company size on earnings management. To maintain a good image, management will adopt policies that will affect reporting in the financial statements.
The effect of managerial ownership and capital structure on stock returns with dividend policy as an intervening variable R. Dian Wirdiansyah; Agus Munandar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243246

Abstract

The objective of this study is to gather empirical data regarding the impact of management ownership and capital structure on stock returns, with dividend policy acting as an intervening factor. This study employs quantitative methodologies. The study focuses on the consumer products industrial sector listed on the Indonesia Stock Exchange for the period of 2020-2021. A subset of 25 organizations was chosen using the Purposive sampling approach, which adheres to specific criteria. This study demonstrates that the ownership of insiders has an impact on the structure of capital and, consequently, on the policy regarding the distribution of dividends. Stock returns are influenced by managerial ownership and dividend policy, but capital structure does not have an impact on stock returns. Furthermore, the outcome of the Sobel test demonstrates that dividend policy does not have the capability to moderate the impact of managerial ownership and capital structure on stock returns.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Ayuni Dewi, Anggi Azmi Kurnia Izzati B, Dea Ockta Balqis A, Puti Indah Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Fajri Ilham, Dika Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Lianti, Lovinda Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Mulyati, Santi Dwi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktavia Ningrum, Dita Hikmawaty Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel Suyitno, Edi SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zega, Yosua Zhafarina Marwanta