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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) JMM (Jurnal Masyarakat Mandiri) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Journal of Economics, Social, and Humanities JIA (Jurnal Ilmiah Akuntansi) Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Economic Reviews Journal PEKBIS Jurnal Akuntansi dan Keuangan Indonesia Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Golden Ratio of Data in Summary Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Accounting Research, Organization and Economics (JAROE) Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Yesi Mutia Basri
Universitas Riau
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau) Basri, Yesi Mutia; Gusnardi, Gusnardi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9803

Abstract

Penelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana.
Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget Basri, Yesi Mutia; Gusnardi, Gusnardi; Yasni, Hariadi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38747

Abstract

Low absorption of  Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.
Pengelolaan Keuangan Desa : Analisis Faktor Yang Mempengaruhinya Yesi Mutia Basri; Titi Desti Marianti; Rofika Rofika
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2379

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transparansi, akuntabilitas, partisipasi masyarakat, dan kualitas sumber daya manusia terhadap pengelolaan keuangan desa. Populasi dalam penelitian ini adalah 139 Desa di Kabupaten Rokan Hulu. Sampel yang digunakan yaitu berjumlah 58 desa dengan total 232 responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner. Dalam penelitian ini, kuesioner yang disebarkan kepada 232 responden berhasil dikumpulkan kembali dengan jawaban yang lengkap diperoleh berjumlah 220 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 22.0. Hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, partisipasi masyarakat dan kualitas sumber daya manusia berpengaruh terhadap pengelolaan keuangan desa. Penelitian ini memiliki kontribusi pada parktek pengelolaan keuangan desa.
Determinan Kinerja Sektor Publik: Dimoderasi Sistem Pengendalian Interen pada Puskesmas BLUD di Kota Pekanbaru Mai Siska; Ria Nelly Sari; Yesi Mutia Basri
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.81-95

Abstract

This research is the result of an empirical study that shows facts in explaining the properties that occur in the object under study through statistical principles. The purpose of this study was to examine and analyze the factors that influence the performance of regional public health service agencies in the city of Pekanbaru such as financial management of regional public service agencies, quality of human resources and utilization of information systems with internal control as moderating variables. The object of this research is all public health centers of regional public service agencies which is in the city of Pekanbaru. The results  showed that the financial management of regional public service agencies, the quality of human resources , and the use of information systems had a positive effect on the performance of public health centers and was strengthened by the presence of internal controls. This research has implications for public sector organizations that implement financial management of regional public service agencies such as community health centers as motivation and evaluation materials related to performance achievement through the process of improving   the financial management of regional public service agencies, the quality of human resources , utilization of information systems and internal control.            Keywords: Financial Management of regional public service agencies, quality of human resources, utilization of information systems, organizational performance of local public service agencies
PENGARUH KEADILAN, NORMA EKSPEKTASI, SANKSI DAN RELIGIUSITAS TERHADAP NIAT DAN KETIDAK PATUHAN PAJAK Yesi Mutia Basri; Raja Adri Satriawan Surya
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.77 KB) | DOI: 10.15408/akt.v7i3.2733

Abstract

This study aimed to analyze the effect of perceived tax equity, normativeexpectations (social and moral norms), legal sanctions (detection risk and penalty magnitude)and religiosity on Intention non tax compliance and non compliance behavior . In this study,Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend andcomplement tax research.The data set of the study was obtained from the survey applied to100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equityperception of the tax system and moral norm have significant effect on intention but socialnorm, detection risk, penalty magnitude, and religiosity do not have effect on intention.Penalty magnitude, religiosity and intention have significant effect on non compliance behaviorDOI: 10.15408/akt.v7i3.2733
PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK Yesi Mutia Basri
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i1.2764

Abstract

This research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.2764
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, INVESTMENT OPPORTUNITY SET (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA: VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING Farida Darmina Hutagalung; Amries Rusli Tanjung; Yesi Mutia Basri
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 1 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.238 KB)

Abstract

This study aims to provide empirical evidence of the influence of institutional ownership, public ownership, investment opportunity set and firm size to quality of earnings by voluntary disclosure as intervening variable.The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2009 until 2014. Temporary sample of 95 companies. To test the intervening variable used path analysis method (Path Analysis). The results of this studycan be seen that there is influence of variables Institutional ownership of quality of earnings. The result of this research can be known that there is influence of variable of public ownership to quality of earnings. The result of research can be seen that there is no influence between investment opportunity set variable to quality of earnings. The results can be seen that there is no influence of variable size of the company affect the quality of earnings. Voluntary disclosure effect on quality of earnings. Institutional ownership on quality of earnings through voluntary disclosure. There is no influence Public ownership of quality of earnings through voluntary disclosure. There is no effect of Opportunity Set on quality of earnings through voluntary disclosure. And there is influence of company size variable to quality of earnings through voluntary disclosure. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kepemilikan institusional, kepemilikan publik, investment opportunity set dan ukuran perusahaan terhadap kualitas laba dengan voluntary disclosure sebagai variabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2009 sampai dengan tahun 2014. sampel sebanyak 95 perusahaan. Untuk menguji variabel intervening digunakan metode analisis jalur (Path Analysis). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh variabelkepemilikan institusional terhadap kualitas laba.Hasil penelitian dapat diketahui terdapat pengaruh variabelkepemilikan publikterhadap kualitas laba.Hasil penelitian dapat diketahui bahwa tidak ada pengaruh antara variabelinvestment opportunity setterhadap kualitas laba. Hasil penelitian dapat diketahui bahwa variabelukuran perusahaan tidak berpengaruh terhadap kualitas laba.Hasil penelitian dapat diketahui bahwa voluntary disclosure berpengaruh terhadap kualitas laba.Kepemilikan institusional berpengaruh terhadap kualitas laba melalui voluntary disclosure.Kepemilikan publik tidak berpengaruh terhadap kualitas laba melalui voluntary disclosure.Tidak terdapat pengaruh investmentopportunity setterhadap kualitas laba melalui voluntary disclosure. Dan terdapat pengaruh variabelukuran perusahaan terhadap kualitas laba melalui voluntary disclosure.
Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi Yesi Mutia Basri; Yuhelmi; Rheny Afriana Hanif
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3467

Abstract

The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.  
Determinan Niat untuk Melakukan Whistleblowing pada Pemerintah Daerah Yesi Mutia Basri; Merri Agustin; Edfan Darlis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i3.y2020.p293-308

Abstract

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72  civil servants from 24 different OPD. The results of  regression analysis  show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3)  organizational commitment affects the intention to do whistleblowing. 4)  professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in government
Improving Performance of Village Owned Enterprises: The Role of Human Capital, Organizational Culture, and Entrepreneurial Orientation Yesi Mutia Basri; Natasya Agustina Br Pinem; Hariadi Yasni
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.193

Abstract

Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. This study aims to analyze the effect of human capital, organizational culture, and entrepreneurial orientation on the performance of BUMDES. The population in this study was 242 BUMDes scattered in Kampar Regency. The sampling technique used was purposive sampling by selecting active BUMDes. Respondents in this study were BUMDes managers. Of the 140 active BUMDes, 120 BUMDes participated in this research. The data collection technique uses a questionnaire that is distributed online via a google form. The results of data analysis using WarpPLS 7.0 show that human capital, organizational culture, and entrepreneurial orientation positively affect the performance of BUMDes. This research implied that knowledge and expertise possessed by managers and applying them will further improve the performance of BUMDes. It is also important for commitment, loyalty, and trying to give the best in implementing organizational culture. Creativity in innovating, being proactive, and having the courage to take risks and work hard are also crucial in managing BUMDes. Based on the research limitation, it is suggested that further research can expand the research area and use other variables that can affect the performance of BUMDes, such as innovation or leadership style.
Co-Authors ', Desmiyawati . Anggi Abdurrahman, Rezi Afri Anton Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Aji Prasetio Al Azhar Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Al Azhar-A Al Azhar. A Alfiati Silfi Alvini, Yevi Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anatasya, Salsa Diva Ando Fahda Aulia Anggi Eka Puspita Annisa Dwi Yuliana Annisa Mutia Rama Fade Annisa, Nona Anthony Mayes Aprilia Saputri Arif Gunabar Fatahillah Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiton Martwo Putra Atiza Arrahmi Aunnur Rafiq Ayu Larasati Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Chairin Zhela Cahyani Christina Wijaya Citra Rezki Ramadhani Damara Putri Hestia Indra Praja Damara Putri Hestia Indrapraja David Febryant Desi Rusfiani Desmiyawati Desmiyawati, Desmiyawati Desviyana Desviyana Devi Safitri Dewi, Rafina Dira Febrianti Dizza Yolanda Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Effendi, Fauzan Eka Hariyani EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fauzan Effendi Ferty Riarni Findayani Igus Tusanti Fitri Anita Fitri Fitri Fitri, Ramadhani Arda Fitria Erayanti Grisely ' Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hana Rihab Radhiyah Hanif Afriana Rheni Hariadi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Harry Setiadi Hasanah, Wirdatul Ika Lutviana Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita julian julian Juliana, Anisa Nur Julita - Julita Julita Julita, Julita Kamaliah ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Leidia zurni Arfendi Lutviana, Ika M. Haykal Daditullah Indrapraja Mai Siska Mardani Mardani Masdi Masdi Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Melly Novia Abdillah Melta Suplina Merri Agustin Mifta Hasanah Mudrika Alamsyah Hasan Mudrika Alamsyah Hasan Muhammad Afrinaldi Muhammad Luthfi iznillah Muhammad Luthfi Iznillah Muhammad Nanda Dwi Putra Mukhlis Mukhlis Nadhira Putri, Risa Nadhira Putri, Riza Nanda Fatmawati Nasrizal Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Natasya Agustina Br Pinem Natasya Agustina Br Pinem Nawara, Shadiqin Nita Wahyuni Nita Wahyuni Noviarma Siska Novita Indrawati Novita Indrawati Nur Azlina Nur Azlina nur azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurazlina Nurazlina Nurhafida Nurhafida Nurlita Nurlita Nurmayanti M, Poppy Ode Asra Olga Fadilla Ori Marsontio Patricia Martha Lena Pipin Kurnia Poppy Nurmayanti Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri Badriah Mukarromah Putri, Annie Mustika Putriani, Tina Rafina Dewi Rahmadani, Alya Dwi Rahmi Alfina Rahmita Budiartiningsih Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Riarni Ferty Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rita Anugerah Rizuan Rizuan Rofika Rofika Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rosalina Indah Putri Ruhul Fitrios Ruminda Ruminda Rusli Rusli Rusli Rusli Rusli Rusnadia Wafa Ryezky Ramayandez Azfash Sabrina Ardhya Putri Rahmola Safrizal Safrizal Sally Edinov Salsa Diva Anatasya Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Shelly Shintyasari Shintia Intan Permatasari Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susanti Susanti Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufik Dasmar Teguh Muji Waluyo Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vera Oktari Vera Oktari Vince Ratnawati vince ratnawati Vince Ratnawaty Vini Zenita Widiasti Sukmaningrum Yoland Prasetio Yolanda Dizza Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS