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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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ANALYSIS OF THE READINESS OF LOCAL GOVERNMENTS IN IMPLEMENTING GOVERNMENT REGULATION NUMBER 12 OF 2019 CONCERNING REGIONAL FINANCIAL MANAGEMENT Arif Gunabar Fatahillah; Yesi Mutia Basri; Desmiyawati Desmiyawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.22020

Abstract

This study aims to analyze the readiness of the Kampar Regency Government in implementing PP No. 12 of 2019. The population in this study is all SKPD in the Kampar district, amounting to 48 SKPD. The sampling technique using saturated sampling method. A total of 112 respondents participated in the research consisting of Budget User Proxy, Technical Implementation Officials of Activities, Head of Finance Subdivision, and Financial Staff Staff. The data collection technique is carried out by using questionnaires which is sent directly to the respondent. The results of the analysis using multiple regressions show Human Resource Competence, Utilization and Use of Technology and Information, Leadership Style affects Readiness in Implementation of Government Regulation No.12 of 2019. The results of this study have contributed to the government in preparing for the implementation of regulatory changes.
ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT Chairin Zhela Cahyani; Yesi Mutia Basri; Pipin Kurnia
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.30786

Abstract

This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability  affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management.
FRAUD ON GOVERNMENT: REVIEWED FROM ORGANIZATIONAL ETHICAL CULTURE, LEADERSHIP STYLE, AND LOVE OF MONEY Annisa Mutia Rama Fade; Yesi Mutia Basri; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.32717

Abstract

Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study uses quantitative methods. The sampling technique used purposive sampling, with the characteristics of ASN who have a position and have work experience in a position of at least 1  year.The data collection technique used a questionnaire by distributing it directly to the Pekanbaru City Government OPD and also sending a questionnaire via google form. There were 207 questionnaires analyzed. The results of data analysis using WarpPLS 7.0 show that organizational ethical culture and leadership style have a negative effect on cheating in Pekanbaru City Government ASN, while love of money has a positive effect on fraud in Pekanbaru City Government ASN. The results of this study have a contribution to the government in efforts to reduce and prevent fraud, especially in the government sector.
Analisis Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Wholesale and Retail Trade Yang Terdaftar Di Bursa Efek Indonesia (Periode 2009 - 2012) Grisely '; Yesi Mutia Basri; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to demonstrate empirically the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt Ratio), Activity Ratio (Total Asset Turnover), Profitability Ratios (Return on Assets and Return on Equity), and Profit Margin Ratio (Gross Profit Margin) on Earnings Changes in Wholesale and Retail Trade Companies. The study used 27 companies from the Wholesale and Retail Trade sector. This research used secondary data type. The analysis method used in this research is multiple linear regression model. The study concluded that only four independent variables that have influence on the Earnings Change, they are Current Ratio (CR), Debt Ratio (DR), Return on Assets (ROA) and Return on Equity (ROE). While the variable Total Assets Turnover (TAT) and the Gross Profit Margin (GPM) have no influence on earnings changes.Keywords : Current Ratio, Debt Ratio, Total Asset Turnover, Return on Assets, Return on Equity, Gross Profit Margin, Profit Change
HUBUNGAN STRES KERJA TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT DENGAN LOCUS OF CONTROL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di BPKP RI Perwakilan Provinsi Riau dan Kepulauan Riau) Anggi Eka Puspita; Yesi Mutia Basri; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to analyzed the effect of job stress on the acceptance of dysfunctional audit behavior, focussed on personal auditor characteristics viewed from internal locus of control and external locus of control, and organizational commitment as one of auditor's work attitude. This research was conducted on auditors working in State Development Audit Agency (Badan Pengawas Keuangan dan Pembangunan-BPKP) Riau and Riau Islands Province. The sample in this study amounted to 78 auditors. Sampling method in this research was convenience sampling technique. This research was collected data by distributing questionnaire. Statistic method used in this research were Linear Regression Analysis and Moderated Regression Analysis (MRA). The test results showed that job stress have a posstive and significant effect on acceptance of dysfunctional audit behavior. Internal locus of control were not able to moderated relation of job stress to acceptance of dysfunctional audit behavior. But, external locus of control and organizational commitmentcould be moderating relation of job stress to acceptance of dysfunctional audit behavior. External locus of control had strengthen relation of job stress and acceptance of dysfunctional audit behavior. Organizational commitment was able to weaken the relation of work stress to acceptance of dysfunctional audit behavior.Keywords: Internal locus of control, external locus of control, organizational commitment, acceptance of dysfunctional audit behaviour
PENGARUH UKURAN PERUSAHAAN KLIEN, KESULITAN KEUANGAN, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Harisman Harisman; Yesi Mutia Basri; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This studied examines the effect of client firm size, financial condition, KAP size and management change on auditor switching. The sample of this study is 32 of manufacturing companies that listed in Bursa Efek Indonesia period 2013-2015. Analytical techniques used to perform the hypothesis testing is purposive sampling method with secondary data and the method of collected data is documentation method. The data got from website www.idx.com. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed all the variable independent had effect on auditor switching, with nagelkerke r square value 0,423 or 42,3%. The first variable independent firm size client had effect on auditor switching with significance value of 0.021 and H1 accepted, the second variable independent financial distress had effect on auditor switching with significance value of 0.016 and H2 accepted, the third variable independent KAP size had effect on auditor switching with significance value of 0.009 and H3 accepted and the last variable independent management change had effect on auditor switching with significance value of 0.016 and H4 accepted.Keyword : client firm size, financial distress, kap size, management change, auditor switching.
PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2013- 2015 Suri Novira; Yesi Mutia Basri; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle used is pressure consisting of negative cash flow from operation (NCFO), the factor opertunity is audit comittee size (ACSIZE) and rationalization are proxied by auditor change (AUDCHENGE). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method. The result of this study indicate that only a factor of pressure consisting of a negative cash flow (NCFO) effect the financial statements fraud. While other factors are opportunities proxied by the audit committee size (ACSIZE) and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraudKeywords: financial statement fraud, fraud triangle, pressure, opportunity, rationalization.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KETAATAN PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada OPD Di Indragiri Hilir) Shara Carolina; Yesi Mutia Basri; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to determine the effect of budget goal clarity,control of accounting, reporting systems and the adherence of the law regulationon the performance accountability of government performance. The samplingtechnique used purposive sampling. The method of collecting data throughquestionnaires was given directly to the head of office staff, head of subdivisionand finance of the planning subdivision in all Regional OrganizationOrganizations (OPD) in the Indragiri Hilir Regency Government. The dataobtained were analyzed using the Statistical Package for Social Sciences (SPSS)through SPSS 25 software. The results of empirical studies show that (1) budgetgoal clarity had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0.008 <0.05, (2) control ofaccounting had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0,015<0,05, (3) reportingsystems had not significantly but possitive affect to performance accountability ofgovernment performance with a significance value of 0,005<0,05 (4) theadherence of the law regulation had not significantly but possitive affect toperformance accountability of government performance with a significance valueof 0,836<0,05.KeyWords : budget goal clarity, control of accounting, reporting systems, theadherence of the law regulation, the performance accountability ofgovernment performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARAT DESA UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Aparat Desa di Kecamatan Kelayang, Kabupaten Indragiri Hulu) Riarni Ferty; Basri Mutia Yesi; Nurazlina Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The level of deception (fraud) in Indonesia which is still a great deal andrampant corruption is occurring. One of the most effective ways to dismantle the fraudaccording to the ACFE (Association of Certified Fraud Exammer) in the report of theRTTN (Report to the Nation) is a whistleblowing (tips). This research aims to know theinfluence of organizational commitment, machiavellian, reward, idealism ethicalorientation, relativism ethical orientation against interest to do whistleblowing. Thepopulation in this research is the entire apparatus of the village who worked in districtKelayang, Indragiri Hulu Regency. There are 16 villages in Kecamatan Kelayang,Kabupaten Indragiri Hulu. As for the sampling technique used was sampling insindental.Insindental is the determination of the sampling sample based on coincidence, i.e.,anyone who by chance/insindental met with researchers then can be used as a sample, ifa person is seen incidentally found it suitable as a data source. The results of hypothesistesting that is: first, a commitment to the Organization's effect on interest to do thewhistleblowing. Second, machiavellian has no effect against the interest to do thewhistleblowing. Third, reward has no effect against the interest to do the whistleblowing.Fourth, idealism ethical orientation effect on interest to do the whistleblowing. Fifth,relativism ethical orientation has no effect against the interest to do the whistleblowing.Key words: Whistleblowing, Organizational Commitment, Machiavellian, Reward,Idealism Ethical Orientation and Relativism Ethical Orientation
Analyse Profitability, Asset Growth, Deviden Payement, Interest Rate and Inflation Rate to Capital Structure of Consumer Goods Companies listed in Indonesian Exchange for period 2009-2011 Lasni Herti Suryani; Zulbahridar &#039;; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is done to give empiric proof about the effects of profitability, asset growth, deviden payment, interest rate and inflation rate to capital structure of consumer goods companies listed in Indonesian Stock Exchange for period 2009-2011. The population of this research are 33 consumer goods companies that is used as samples in this research. The analytical method used in this research is multiple linear regression with the help of SPSS program ver. 17,0. From the test result, regression simultan test (test F) shows that all independent variables (profitability, asset growth, deviden payment, interest rate and inflation rate) have significant effect to capital structure variable , partial regression tests (test T) shows that asset growth variable and deviden payment have significant effect on capital structure variable. The effect caused by this four independent variables all together with the dependent variables is 31,60%, while the rest of 68,40% is affected by other variables that is not include in this research. The result of this research shows that only asset growth and deviden payment have the significant effect to capital structure, while the other variables (profitability, interest rate and inflation rate) have insignificant effect to capital structure. Keywords: Capital Structure, Profitability, Asset Growth, Deviden Payment, Interest Rate, and Inflation Rate
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 &#039; 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 &#039; 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 &#039; Zulfardiansyah NS