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All Journal International Journal of Evaluation and Research in Education (IJERE) Ekonomi Bisnis IQTISHODUNA Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMM (Jurnal Masyarakat Mandiri) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Janaka : Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Studies in Learning and Teaching Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) International Journal of Environmental, Sustainability, and Social Science International Journal of Business, Law, and Education International Journal of Social Learning (IJSL) Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT) Jurnal ABM Mengabdi International Journal of Economy, Education and Entrepreneurship (IJE3) Shafin: Sharia Finance and Accounting Journal Idea Pengabdian Masyarakat Journal Koperasi Dan Manajemen Journal of Applied Business, Taxation and Economics Reseach International Journal of Applied Finance and Business Studies Riset Akuntansi (RISTANSI) Akuntansi'45 International Journal of Multidisciplinary Research and Literature (IJOMRAL) ADPEBI International Journal of Business and Social Science East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Manajemen, Bisnis dan Kewirausahaan Formosa Journal of Science and Technology (FJST) Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Educational Analytics PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Asian Journal of Management Analytics Governors Journal of Scientific Research, Education, and Technology International Journal of Economics and Management Research Journal of Public and Business Accounting International Journal of Integrative Sciences Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review International Journal of Management Research and Economics Journal of Business Management and Economic Development MILRev: Metro Islamic Law Review IIJSE RISK : Jurnal Riset Bisnis dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Investasi Islam Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen Bisnis Era Digital Ekuitas Jurnal Pnedidikan Ekonomi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Green Inflation: International Journal of Management And Strategic Business Leadership Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science IJHABS Global Management: International Journal of Management Science and Entrepreneurship META - JOURNAL eJEBA Brilliant International Journal of Management and Tourism International Journal of Economics and Management Research
Puji Handayati
Universitas Negeri Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Integrity Issue on Grab Drivers' Fraud Phenomenon Yuniar, Gita; Handayati, Puji; Putri, Sheila Febriani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.839

Abstract

Recent development of technology undeniably and rapidly goes into orbit. Internet technology turns out to be a media to simplify anyone's work. Along with its developments and the service industry revolutions, a new breakthrough has emerged, namely smartphone app-based ride-hailing services. This eliminates the problems existing in conventional services, such as the difficulty of finding rates, uncertain rates and passenger safety guarantee. This study aims to describe the fraud committed by the Grab drivers and its impact for the drivers and Grab, and how to overcome it. This study uses qualitative research with a phenomenological approach. The object of this research is Grab drivers in Malang. The data used are primary and secondary data obtained through interviews, Application screenshots, and news items. The results of this study indicate that there are some frauds committed by Grab drivers such as (1) fictitious orders, (2) account sales, (3) account leases. To anticipate it, Grab has initiated a program namely "Grab Lawan Opik". One of Grabs internal controls is the selfie verification used to reduce account sales and leases.
Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City) Wahid, Muhammad Irsan Y Hi; Handayati, Puji; Firmansyah, Rizky
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.953

Abstract

The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study research type. The subjects of this study were Oro-oro Ombo's dairy farm and the research object was dairy cows. The primary data used in this study are the results of interviews with informants who are directly responsible for managing the cattle farm business. Meanwhile, secondary data is used to support the primary in the form of documents that are related to the object of research. The results showed that the recognition of biological assets in the form of cows in accounting treatment according to cattle breeding is recognized as fixed assets and the measurement of biological assets is measured at fair value or equal to market prices. The reporting carried out by the farm includes a simple report that only shows the amount of income received for a month and also records the expenses incurred by the farm. Disclosure of biological assets on farms in the form of dairy cows contains a policy that does not recognize the classification of assets based on assets based on the productive life of the assets. So that the biological assets on Oro-oro Ombo's dairy farm, starting from recognition, measurement, reporting and disclosure are not in accordance with SAK-ETAP standards.
Strategy of Derivatives Hedging: Maintaining and Increasing Firm Value amidst Market Volatility in Indonesia: English Purnomo, Heri; Sugeng, Bambang; Handayati, Puji
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.15502

Abstract

This study examines the relationship of derivative hedging and firm value. With 1520 observations from 380 Indonesian non-financial firms. The research method used is quantitative explanatory with regression analysis panel data. We involved eight control variables to adjust the influence of external factors. We found that the application of derivative hedging strategies contributes to an increase in the firm value through risk reduction. We also found that commodity derivatives and currency derivatives play a more active role as risk tools than interest rate derivatives. In the context of economic uncertainty and high market fluctuations, firms are exposed to various financial risks, including currency and commodity risks. By implementing an effective hedging strategy, the firm can reduce cash flow volatility and increase financial stability. In addition, reducing uncertainty through risk management can improve investor perception and lower the cost of capital. This result is in line with the principle of Modigliani & Miller (1958) that the firm value is determined by the resulting cash flow. Thus, the practice of risk management is not only relevant but can also reinforce the propositions of Modigliani & Miller (1958) in a more realistic and specific context. The findings underscore the importance of proactive risk management in the face of dynamic market challenges. In addition, this study provides new insights into hedging practices in developing countries. With a better understanding of the impact of using derivatives, firms can manage risk more efficiently and increase their attractiveness in the eyes of investors. So that firm managers can plan the use of derivative instruments as an effective hedging strategy.
Effect of Firm Size on Sales Growth with Capital Structure as An Intervening Variable Kusuma, Shafarina Dewi; Restuningdiah, Nurika; Handayati, Puji
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1131

Abstract

The increasing need for consumer goods can cause the sectors of consumer goods are trying to increase their production activity which is supported by the firm's performance. It gives a signal of the high level of cash flow in the future and as a positive signal to creditors as an indication of the firm's sales growth. The purpose of this research is to test the validity of trade-off theory and resource-based view theory. In addition, this study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study are the sixteen companies for three years and those were tested by using path analysis and uses a quantitative research approach. The results of this study prove that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect. This study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study is sixteen consumer goods sector companies that are listed on the Indonesia Stock Exchange throughout 2016-2018. Sixteen companies were tested using path analysis. The result of this study shows that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect.
Incorporating the five pillars of pancasila for enhancing anti-fragility in sustainable umkm development Septi Fauji, Diah Ayu; Pratikto, Heri; Winarno, Agung; Handayati, Puji
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: 10.29210/020244570

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a vital role in the global economy, including in Indonesia, where their functions and definitions may vary across different countries. This research explores the integration of Pancasila values in fostering the sustainable development of UMKM in Indonesia, emphasizing ethical business practices and inclusivity. Conducted in East Java, the study involved 220 UMKM actors and focused on analyzing the influence of Pancasila-based performance factors on UMKM resilience. Using factor analysis, the study examines the effects of Pancasila values on UMKM resilience, demonstrating the high validity and reliability of the instruments used. The findings highlight that the adoption of Pancasila values significantly enhances the resilience of UMKM, particularly in terms of their ability to adapt and thrive in challenging conditions. The results also underscore the importance of integrating ethical, social, and cultural values into business practices to ensure long-term economic sustainability. These insights can inform practical strategies for managing UMKM and shaping policies that foster their growth and resilience.
Financial System Management for Increasing the Potential of Bicak Village BUMDes Tatas Ridho Nugroho; Puji Handayati; Kukuh Budianto; Mifta Ria Oktaviana; Nabila Aura Dewanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5633

Abstract

BUMDes is one of the Indonesian government’s programs to advance the welfare of rural communities through the management of local economic potential and the provision of services at the village level. However, there are still obstacles, namely, the financial management of BUMDes, which is not yet optimal due to the lack of understanding of managers regarding the preparation of systematic financial reports. The purpose of this service, as well as training and mentoring, is to increase the knowledge and ability of BUMDes management regarding the importance of correct, transparent, and accountable financial reports according to SAK-ETAP or SAK EMKM. This community service aims to encourage an increase in BUMDes business potential and profit through improving its financial management system. This activity consists of several stages, which include preparation or planning stage, survey and problem identification, problem solving, implementation, and evaluation of activities. The approach taken to resolve issues with partners and provide solutions was to conduct training and mentoring, introducing techniques for preparing financial reports using Microsoft Excel and providing comprehensive guidance to the public on Standard Operating Procedures (SOP). This activity comprises training and guidance, introducing financial reporting techniques using Microsoft Excel, and providing comprehensive understanding of Standard Operating Procedures (SOP) to the community. The results of this community service activity demonstrate that the participants were able to comprehend and utilize Microsoft Excel to prepare financial reports for the BUMDes. This was evidenced by the responses given during the discussion session and the ability to apply Excel formulas to process financial data during the training and mentoring sessions.
Peranan Financial Technology dan Literacy Keuangan Untuk Meningkatkan Kinerja Keuangan UMKM di Wilayah Malang Djoewita Djoewita; Puji Handayati; Satia Nur Maharani
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2393

Abstract

The financial performance of key MSMEs is to be improved over time. Financial literacy is a determining factor to directly improve the use of financial technology and financial performance of MSMEs. Financial control moderates the effect of financial technology on financial performance, when MSMEs have strong financial control, optimal use of financial technology will further improve the financial performance of MSMEs. Financial institutions can also prioritise the development of financial literacy and education programmes to support MSME actors in achieving better financial outcomes.
The Role of Fintech in SME Financing: A Bibliometric Review Muchamad Rizky Fauzi; Puji Handayati; Ely Siswanto
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.632

Abstract

The rapid growth of financial technology (fintech) has significantly transformed the funding landscape for Small and Medium Enterprises (SMEs), offering innovative financial solutions beyond traditional banking institutions. This study presents a bibliometric analysis of fintech’s role in SME financing, identifying emerging trends and research gaps. Utilizing bibliographic coupling and co-occurrence network analysis, data from Scopus were analyzed to uncover the intellectual structure and evolution of research in this field. The results highlight key themes, including the integration of blockchain, peer-to-peer lending, financial inclusion, and crowdfunding in SME financing. A particular focus on Islamic finance and Islamic crowdfunding indicates a growing interest in alternative financing mechanisms that align with Sharia principles. Additionally, the study reveals an increasing academic focus on fintech adoption in developing economies, particularly in Indonesia and Nigeria, where access to capital remains a critical challenge. The findings underscore fintech’s role in democratizing financial access for SMEs, bridging funding gaps, and fostering economic growth. Future research should investigate regulatory frameworks, risk management strategies, and technological adoption models to optimize the impact of fintech on sustainability in SME financing.
Export MSME Case Study: Coffee Wood Dog Chew – Transforming Waste into Global Market Opportunity Iradah Rahman; Sudarmiatin Sudarmiatin; Puji Handayati
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 2 (2025): May : Green Inflation: International Journal of Management and Strategic Busine
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v2i2.327

Abstract

Coffee wood products, natural pet chews, have emerged as one of the unique export commodities developed by Micro, Small and Medium Enterprises (MSMEs) PT Eco Choo in Indonesia. This article presents a case study on export dynamics in the coffee wood MSME sector, secondary data analysis comes from online news, company website, books and articles. The analysis includes the profile of MSMEs, product characteristics, global market penetration strategies, determinants of success and challenges faced. The findings show that the high global demand for eco-friendly pet products is a major driver. Success relies heavily on the ability to consistently maintain quality, product and service safety, manage raw material supply chains, utilize digital marketing, and comply with destination market regulations.. This case study of the coffee wood sector underlines the potential of a creative economy based on local natural resources, while highlighting the importance of quality standards and global market understanding for MSMEs looking to upgrade.
Does Ownership Structure Affect the Relationship between Profitability and Dividend Policy? Rudiningtyas, Dyah Arini; Handayati, Puji; Siswanto, Ely
ADPEBI International Journal of Business and Social Science Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v5i2.1304

Abstract

Purpose – This study examines the effect of ownership structure on the relationship between profitability and dividend policy in manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2023. Methodology/approach – This study employs a quantitative approach using secondary data from annual financial reports. A sample of 141 companies was selected using purposive sampling, resulting in 1,117 observations. The analysis was conducted using Moderated Regression Analysis (MRA) to test the moderating role of ownership structure in the profitability-dividend policy relationship. Findings – The results indicate that profitability and liquidity positively affect dividend policy, while leverage has a negative effect. Managerial ownership significantly reduces dividend payments, as managers prefer retained earnings for future growth. Institutional ownership, however, strengthens the relationship between profitability and dividend policy, acting as a monitoring mechanism to ensure optimal dividend distribution. Novelty/value – This study provides new insights into the moderating role of ownership structure in dividend policy decisions within the Indonesian manufacturing sector. The findings highlight the importance of institutional oversight in ensuring dividend payments align with shareholder interests, while managerial ownership tends to prioritize internal funding over distributions.
Co-Authors Aang Kunaifi Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Achmad Barizi Adam Gumilang Rahmawan Adelia Rahma Adelia Rahma Afifudin Afifudin Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Ahmad Wahyudin Ahmad Zaki Azzuhairi Aisyah Asri Nurrahma Akidah Fitrah Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Arief Noviarakhman Zagladi Arif Wicaksono Aris, Nyuherno Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Setiawan Bagus Shandy Narmaditya Bahri, Mat Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Bastomi, Mohamad Bellini Munezero Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dewi Diah F Distiawati, Rania Putri Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Dyah Setyawati Eddy Sutadji Ega Saiful Subhan Eka Ananta Sidharta Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika Rudijanto Wahju Wardhana Ery Tri Djatmika RWW Etty Soesilowati Faizin, Moh. Fauji, Diah Ayu Septi Fazlur Rahman Rahawarin Ferdiansyah, Rifaldy Adinandra Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Haqi, Syafrozi Hari Wahyono Heri Pratikto Heri Purnomo Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Isnaini, Arif Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Khalikussabir, Khalikussabir Khusnia, Rif’atul Kukuh Budianto Kukuh Budianto KURNIAWAN, RIVALDO Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Maretasari, Rina Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Mohammad Rofiudin Mohammad Rofiudin Muchamad Rizky Fauzi Muchamad Rizky Fauzi Mufid A Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Mustofiyah, Nuriyatul Muttaqien, Zaenul Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Naswan Harsono Naswan Suharsono Novi Trisnawati Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nurika Restuningdiah Nurul Farida Nurus Shobah Nurus Shobah Pahrizal Pahrizal Prastiono, Suryo Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Rahajeng Cahyaning Putri Cipto Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rini Astuti Rini Astuti Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rokhman, Afif Nur Rosmala Dewi Rosmiza Bidin RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sumiati Sumiati Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Windasari, Ihsanul Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf