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(Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam MABIS: Manajemen dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Dharma Laksana Cakrawala Management Business Journal JURNAL LENTERA BISNIS Jurnal Ekonomi Manajemen International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Appropriate Technology for Community Services Indonesia Accounting Journal POINT Journal of Islam and Science Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Manajemen Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Literatus Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Graha Pengabdian JBMR: Journal of Business and Management Review AMAR (Andalas Management Review) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara IJAL (Indonesian Journal of Academic Librarianship) JUDICIOUS: Journal of Management INVEST : Jurnal Inovasi Bisnis dan Akuntansi Quantitative Economics and Management Studies Vivabio : Jurnal Pengabdian Multidisiplin Adbis : Jurnal Administrasi dan Bisnis Management and Accounting Expose Business Review and Case Studies ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Efektif JURNAL STUDIA KOMUNIKA Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa JURNAL BARUNA HORIZON Jurnal Bingkai Ekonomi (JBE) Kontigensi: Jurnal Ilmiah Manajemen Asian Management and Business Review Prosperity: Journal of Society and Empowerment JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen 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Investasi dan Kewirausahaan Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review Amal: Jurnal Ekonomi Syariah Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Tematik Indonesian Educational Administration and Leadership Journal (IDEAL) Fin Synergy: Jurnal Manajemen Keuangan COUNT: Journal of Accounting, Business and Management Jurnal Pengabdian Kepada Masyarakat International Journal of Management, Business and Social Sciences JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Analisis Bisnis Ekonomi
Aprih Santoso
Universitas Semarang
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Journal : Fokus Ekonomi

 1 
MODEL PEMBUKUAN SEDERHANA UKM BAKSO KLASTER SEMI MODERN DI WILAYAH KOTA SEMARANG C Tri Widiastuti; Aprih Santoso; Anandha Anandha
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 1: Juni 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.1.1-19

Abstract

Financial bookkeeping will result in a more informative financial report in order to provide complete information to third parties. But in practice the owner of SMEs are unable to provide financial information in the absence of financial statements. Low quality of human resources and lack of understanding of financial statements are the reason why SMEs owners do not make financial reports. This study aims to analyze financial bookkeeping that has been done and designed a simple financial bookkeeping model for the owner of SMEs semi-modern cluster bakso in the city of Semarang. The research method used is qualitative with data collection techniques through in-depth interviews conducted on key informants. Informants in this study are the owner of SMEs bakso in the city of Semarang. Data analysis techniques using Miles and Hubermans model with stages include: data reduction, data presentation and conclusion drawing/verification. While the data validity test using credibility test through extension of observation and trianggulasi.
CASH RATIO SEBAGAI SALAH SATU FAKTOR YANG MEMPENGARUHI CASH DIVIDENDS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2013 Tri Rinawati; Aprih Santoso
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 2: Desember 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.2.%p

Abstract

This study aims to examine the factors that affect Cash Dividends. Generally, investors in receipt of dividends over the company wants to make a payment in cash, this is due to the dividend payment in cash would reduce the risks of uncertainty in carrying out investment activities in a company.The type of data in this research is secondary data is data obtained from third parties. Secondary data used in this study comes from external data obtained from the Indonesia Stock Exchange (BEI).This study uses linear regression to examine the effect of Earning Per Share, Cash Ratio, Operating Cash Flow to Cash Dividends. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2013. The total sample is 11 companies were determined by purposive sampling method.The results of this study indicate that the Earning Per Share, Cash Ratio, Operating Cash Flow effect on Cash Dividends. These results are consistent with research conducted by Darvil (2012) also Ramli and Mohammed Ridha Mohammed Arfan (2011) that the variable operating cash flow and cash ratio effect on cash dividends
PENGARUH CAPITAL INTENCITY RATIO, SIZE, EARNING PER SHARE EPS, DEBT TO EQUITY RATIO, DIVIDEN PAYOUT RATIO TERHADAP MANAJEMEN LABA Aprih Santoso; Diana Puspitasari; Rahmatya Widyaswati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

The financial statements are the means of communicating financial information to parties outside the company. In preparing the financial statements, accrual basis chosen for a more rational and fair in reflecting the real financial condition of the company, but on the other hand the use of the accrual basis may provide more flexibility to the management in selecting the method of accounting for not deviate from the rules of the Financial Accounting Standards applicable. Selection of accounting methods that are deliberately selected by management for a particular purpose known as earnings management.This study replicates previous research on earnings management. Financial variables used in this study and is thought to have an effect on earnings management in this study is the Capital Intencity Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). The purpose of this study is to see the effect of Intencity Capital Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) of the Income Management. The sample in this study were taken by purposive sampling, with specific criteria that the Company manufacturing sector food beverage that go public in Indonesia is not doing mergers and acquisitions during the period of the study, had a positive net income and present the complete financial statements, as well as presenting the ratio of the complete suite the variables to be studied, during the period 2010-2014. Thus obtained a sample of 10 companies.During the period show that the study data were normally distributed. Based normality test, multicollinearity, heteroscedasticity test and autocorrelation test found no deviation from the classical assumptions. It shows the available data has been qualified using multiple linear regression model. The results showed that the only variable Intencity Capital Ratio (CIR) and Earning Per Share (EPS) showed a significant effect on Earnings Management. Whereas the variable firm size (SIZE), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) did not show any effect on Earnings Management. The predictive ability of these variables on the seventh Earnings Changes in the study by 39 percent, while the remaining 61 percent is affected by other factors that are not included in the research model.
IMPLEMENTASI KURIKULUM BERBASIS ENTREPRENEURSHIP UNTUK MENCETAK GENERASI PENGUSAHA DALAM MENGHADAPI BONUS DEMOGRAFI Rita Meiriyanti; Aprih Santoso
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 2: Desember 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.2.1-21

Abstract

The unemployment rate in Indonesia based on the data from the Central Bureau of Statistics in 2016 was 5.5%. This number raised concerns since it shows how ready younger generation is to face global competition. Demographic bonus between 2020 and 2030 make the problem even bigger if our goverment and private sector cannot make enough job opportunity for young generation. Entrepreneurship is the solution to create new job opportunities and open the way for Indonesian to get economic sovereignity and become host in their own country. The university should be more proactive in supporting entrepreneurship-based curriculum by giving direct assistance from the college or utilize entrepreneurship center, not only based on course.The purpose of this research is to find the implementation model of entrepreneurship-based curriculum program that can create the mindset of the educated people from Job Seeker into Job Creator. The research design used is qualitative method with phenomenology approach and the participant is a group of objects used as data source that is students of Universitas Semarang.The result of the research shows that the entrepreneurship-based curriculum implementation model will strengthen the position of universities as one of the leading mediators and facilitators in building the young generation of the nation has the obligation to teach, educate, train and motivate the students to become intelligent generation that is independent, creative, innovative and capable Creating various job opportunities (business). With the paradigm of change that gave birth to young entrepreneurs-successful entrepreneurs like "young heroes" who will be able to raise this nation from various slumps
THE INFLUENCE OF WORD OF MOUTH AND PRODUCT QUALITY ON MEDIATED LOYALTY BY PURCHASING DECISION FURNITURE BY CONSUMERS Juwariyah, Nurul; Hasanah, Nur; Akriana, Fajar; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.225-230

Abstract

The purpose of this research is to analyze the influence of product quality, price perception and location on customer satisfaction at Warmindo Barokah Kedungmundu. The population in this study were Warmindo Barokah Kedungmundu customers. The research method used was purposive sampling. The data used were 99 respondents using the questionnaire data collection method. Data analysis uses multiple linear analysis. The results from respondent data prove that product quality has a positive and significant effect on customer satisfaction. Price perception has no effect on customer satisfaction and location has a positive and significant effect on customer satisfaction.
MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS Santoso, Aprih; Sulistyawati, Ardiani Ika; Hapsari, Dian Indriana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.267-274

Abstract

This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as the research sample. Structural Equation Modeling (SEM) is used as an analysis tool with the Partial Least Square (PLS) program application, namely smartPLS.3.0. The results of hypothesis testing indicate that firm value can be manifested through optimal management of profitability and GCG. Profitability can be applied through the size of the company. GCG has a significant direct effect on company value, while company size has a significant direct effect on profitability. GCG has a significant direct effect on profitability and a significant direct effect on firm value. CSR is able to function as a pure moderator of the influence of profitability on firm value.
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS Sulistyawati, Ardiani Ika; Septiana, Shella; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.135-145

Abstract

This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and murabahah financing on profitability. The sampling technique used in this study is purposive sampling. At the same time, the dataset consists of secondary data in the form of quarterly financial reports obtained from the official websites of Islamic Commercial Banks for the 2019–2021 period. The analytical methods applied include multiple regression analysis, classical assumption testing, and hypothesis testing. The findings indicate that the independent variables collectively (simultaneously) influence profitability (measured by Return on Assets/ROA). However, when examined individually (partially), mudharabah financing does not exhibit a significant effect, whereas musyarakah and murabahah financing significantly negatively impact ROA.
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Ades Rajayana Adhi Widyakto Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adrian Polim Aep Saefullah Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Alimin, Erina Amaral, Adolmando S. Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha, Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Awaludin, Dipa Teruna Azhar Affandi Bachtiar, Alfan Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Danang K Daryono Daryono David Triyono Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Faridy, Najihatul Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kartika, Rosalina Anindia Sari Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Lestari, Adria Wuri Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Milati, Nela Aini Misidawati, Dwi Novaria Misnan, Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Mulyantomo, Edy Muslim Mutiasari Mutiasari Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nunik Kusnilawati Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Pratito, R. Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari RATNA WIJAYANTI Ratnawati Ratnawati Rawi, Rais Dera Pua Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosyati Rr. Lulus Prapti NSS S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Solly Aryza Souisa, Johanis Sri Nugroho, R. Dwi Widi Pratito Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sukmadewi, Yudhitia Dyah Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Surjawati Suryanto Suryanto Suryawardana, Edy SUSANTO Susanto Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Aulia Nurlaili Kusuma Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Wulandari, Iswahyuni Wyati Saddewisasi Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yuantari, Catur YUDI NUR SUPRIADI Yuli Budiati Yulianti - Yulianti Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri