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Pengaruh Edukasi Perpajakan Dan Sosialisasi Digital Untuk Meningkatkan Niat Patuh Pajak Di Kalangan Gen-Z Efendi, Aidil Noval; Purnawan, Fahry; Sofiana, Shevila Nyssa; Pertiwi, Tami Cahya; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of tax education and digital socialization on tax compliance intention among young people in the higher education environment. The increasing intensity of digital economic activities requires adequate tax knowledge as well as the effective use of digital media to foster tax compliance from an early stage. This research employs a quantitative approach using a survey method, with data collected through structured questionnaires distributed to respondents who met the research criteria. The data were analyzed using statistical analysis techniques to examine the relationships among the variables under study. The results indicate that tax education plays an important role in shaping tax awareness and attitudes, while digital socialization facilitates access to information and enhances perceived benefits of the tax system. Both variables were found to have a positive contribution to encouraging tax compliance intention. These findings are expected to serve as a basis for formulating tax education and socialization policies that are more adaptive to the characteristics of the younger generation in the digital era.
Pengaruh Media Sosial Dan Pengetahuan Pajak Terhadap Niat Patuh Pajak Pada Generasi Z Wiharyana, Najwa; Nurkhalisah, Hasna; Maolana, Moch Rifky; Harefa, Romana Mutiara; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of social media and tax knowledge on tax compliance intention among Generation Z. The increasing use of social media and the advancement of tax digitalization position the younger generation as a strategic group in building sustainable tax compliance. This research employs a quantitative approach using a survey method, with data collected through structured questionnaires and analyzed using multiple linear regression. The conceptual framework of this study is grounded in the Theory of Planned Behavior, which emphasizes the roles of attitude, subjective norms, and perceived behavioral control in shaping intention. The results indicate that social media functions as an effective channel for information dissemination and tax socialization, contributing to the formation of positive perceptions toward taxation. Meanwhile, tax knowledge exerts a stronger influence in enhancing tax compliance intention. These findings underscore the importance of integrating tax education with digital media to foster tax awareness and compliance among Generation Z.
Pengaruh Struktur Modal dan Efisiensi Aset Terhadap Nilai Perusahaan Transportasi dan Logistik Di Bursa Efek Indonesia Ardiansyah, Daffa; Tasya, Diva; Renata, Febby; Hidayatullah, Ade; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of capital structure (DER) and asset efficiency (ROA) on firm value (PBV) in the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis and applies the Chow test, Hausman test, and Lagrange Multiplier (LM) test to determine the most appropriate estimation model. The results indicate that capital structure does not have a significant effect on firm value. In contrast, asset efficiency has a positive and significant effect on firm value. Simultaneously, capital structure and asset efficiency have a significant effect on firm value, although their explanatory power is relatively moderate, with an adjusted R² of 38.87%. These findings highlight the importance of efficient asset management in enhancing firm value, while debt-based financing decisions need to be managed cautiously, as they do not show a significant impact during the period under study
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2025 Putri, Melati Dwi; Hiyah, Siti Asrorotul Ikah; Handayani, Annisa; Herdiyanti, Devi; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study aims to examine the effect of leverage and company size on dividend policy in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, resulting in 8 companies with a total of 40 panel data observations. Leverage is measured by the Debt to Equity Ratio, company size using Ln Total Assets, and dividend policy is proxied by the Dividend Payout Ratio. The analysis was conducted using multiple linear regression with the Common Effect Model (Pooled OLS) in EViews 10 software. The results show that neither leverage nor company size has a significant effect on dividend policy. The contribution of both variables to dividend distribution decisions is very small, so most variations in dividend policy are influenced by other factors.
Pengaruh Sosialisasi Perpajakan Dan Literasi Digital Terhadap Pemahaman Pelaporan Pajak Pada Kalangan Gen Z Siadari, Jonathan Kirana; Zikriyah, Siti; Adelia, Gita; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of tax socialization and digital literacy on the understanding of tax reporting among Generation Z in South Tangerang. The study used a quantitative approach with 100 respondents selected through a purposive sampling technique. Data were collected using a Likert-scale questionnaire and then analyzed through validity and reliability tests, multiple linear regression, and t- and F-tests using SPSS. The results showed that tax socialization had a significant effect on the understanding of tax reporting. Digital literacy also had a significant influence and was the most dominant factor in improving Generation Z's ability to understand the digital-based SPT reporting process. Simultaneously, the two variables explained 66.4% of the variation in understanding of tax reporting. These findings emphasize the importance of effective socialization strategies and increasing digital literacy to support tax compliance in the digital era.
Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance : Studi Pada Perusahaan Sektor Transport Dan Logistik Yang Terdaftar Di Bei Tahun 2022-2024 Taras, Muhammad Luthfi Mars Idris; Sianturi, Maria Angie; Remansah, Risma Adelia; Fadli, Muhammad; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of capital intensity and inventory intensity on tax avoidance in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables in this study are capital intensity and inventory intensity, while the dependent variable is tax avoidance. This research employs a quantitative approach using panel data regression analysis. The sample was determined through a purposive sampling method, resulting in 20 companies that met the selection criteria over a three-year observation period, yielding a total of 60 observations. The study uses secondary data obtained from companies’ annual financial statements. The results indicate that capital intensity has a negative effect on tax avoidance. Meanwhile, inventory intensity was found to have no significant effect on tax avoidance. These findings suggest that the composition of fixed assets plays a role in tax planning strategies through legally reducing taxable income, whereas inventory levels do not significantly contribute to tax avoidance practices.
Pengaruh Financial Distress Dan Struktur Modal Terhadap Tax Avoidance Jovica, Theresia Maurine; Antika, Rizaldi; Al Baihaqi, Ahmad; Mendrofa, Rode Aryantafati; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study analyzes the influence of financial distress and capital structure on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange. The issue stems from post-pandemic financial pressure and tighter government oversight of tax avoidance following the Harmonization of Tax Regulations Law. The study aims to explain how financial conditions and funding policies shape managerial tax decisions, using agency theory as the foundation. A quantitative associative method with panel data regression was applied to 35 observations from 7 purposively selected firms for the 2020–2024 period. Financial distress was measured using the Altman Z-Score, capital structure using leverage ratios, and tax avoidance using the Effective Tax Rate. The results show that financial distress has no significant effect on tax avoidance, while capital structure has a positive and significant effect, indicating that higher leverage encourages the use of interest tax shields. Both variables significantly influence tax avoidance simultaneously. These findings provide updated evidence on determinants of tax avoidance in high-risk sectors and support risk-based tax supervision.
Pengaruh Mental Accounting Dan Literasi Perpajakan Terhadap Niat Patuh Pajak Pada Gen Z Wulandari, Fitri; Lubis, Alvin Syahri; Fajar, Rahmat Ilham; Ramadhania, Syakira; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

Tax compliance is a crucial factor in supporting the sustainability of state revenue, particularly among Generation Z, who will become the dominant group of taxpayers in the future. This study aims to analyze the influence of mental accounting and tax literacy on tax compliance intention among Generation Z. The research adopts a quantitative approach with a causal research design. Data were collected through questionnaires distributed to Generation Z respondents and analyzed using multiple linear regression. The results indicate that mental accounting has a positive effect on tax compliance intention, reflecting individuals’ ability to manage and allocate financial resources in a structured manner to fulfill tax obligations. In addition, tax literacy also has a positive and significant effect on tax compliance intention, demonstrating that an understanding of tax regulations, functions, and mechanisms enhances awareness and willingness to comply. These findings suggest that improving tax literacy and strengthening financial management behavior should be prioritized in efforts to enhance tax compliance among Generation Z.
LITERASI PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN KEMANDIRIAN EKONOMI GENERASI MUDA DI NGAMPILAN YOGYAKARTA Kundala, Manendha Maganitri; Firdarini, Khoirunnisa Cahya; Linawati, Linawati; Sofiati, Sofiati; Sutrisno, Erwan
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 3 No. 3 (2025): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jpm.v3i3.1347

Abstract

Generasi muda memiliki peran penting dalam membangun perekonomian bangsa, termasuk di wilayah Ngampilan Yogyakarta yang dikenal sebagai kawasan dengan dinamika sosial dan ekonomi yang cukup tinggi. Namun, tantangan rendahnya literasi keuangan masih menjadi hambatan dalam mewujudkan kemandirian ekonomi generasi muda. Latar belakang ini menunjukkan bahwa pemahaman yang minim tentang pengelolaan keuangan, menabung, investasi, dan penghindaran utang dapat berdampak pada ketidakstabilan finansial individu maupun keluarga. Pengabdian ini bertujuan untuk meningkatkan kemandirian ekonomi generasi muda di Ngampilan Yogyakarta. Metode pengabdian yang digunakan adalah pelaksanaan kegiatan edukatif-partisipatif, yang dilaksanakan dalam bentuk sosialisasi dan pelatihan literasi keuangan, diskusi, serta monitoring dan pendampingan. Hasil Pengabdian ini diharapkan dapat meningkatkan kemampuan generasi muda dalam mengatur keuangan pribadi, mengembangkan usaha kecil, serta meningkatkan daya saing dalam menghadapi tantangan ekonomi modern sehingga menciptakan kemandirian ekonomi.
PENGARUH GREEN INVESTMENT, GREEN STRATEGY, TAX AVOIDANCE, DAN FIRM VALUE TERHADAP CARBON EMISSION DISCLOSURE Wulandari, Fitri; Rahmadi, Silvi; Agustina, Sri; Linawati, Linawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2354

Abstract

This study examines the influence of green investment, green strategy, tax avoidance, and firm value on carbon emission disclosure among companies listed in the ESGSKEHATI index in Indonesia. Using secondary data from annual and sustainability reports, the analysis applies a random effects panel regression to assess how environmental and financial factors drive corporate transparency in disclosing carbon information. The findings reveal that both green investment and green strategy have a positive and significant impact on the extent of carbon emission disclosure, indicating that proactive environmental initiatives and sustainability-oriented management contribute to improved corporate accountability. Conversely, tax avoidance and firm value show no significant effect, suggesting that environmental disclosure is more closely linked to sustainability commitment than to fiscal or market incentives. The study emphasizes the strategic importance of integrating environmental responsibility into corporate governance for long-term credibility and investor confidence.
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Abiyyuwono K, Ahmad Abrar, Muhammad Daffa Adelia, Gita Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Al Baihaqi, Ahmad Aldri Frinaldi Alfisyahra, Alfisyahra Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Anantia Aliva Rizqa Andryan Andryan, Andryan Andy Kurniawan, Andy Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa ANNISA HANDAYANI Antika, Rizaldi Ardhian Putra, Govan Ardiansiah Ardiansiah Ardiansyah, Daffa Ari Wilani, Ni Made Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Arif Himawan, Arif Aristawati, Nadiyah Asa Arya Sudarman Asana, I Made Dwi Putra Asnawi, Choerun Asnita Sinaga Asyari, Putri Leni Aurelia, Akilah Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Baharuddin Hamzah Bakri Mallo Betty Holiwarni Chanief Budi Setiawan Cokis Ratih Kumbara Daniel Happy Putra DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Destiani Destiani Devi Febriyanti Devi, Larasati Dewa Bagaskara, Ardha Dewa Made Wiharta Dewi Rosanthi Dewi, Siti Ratna Sari Dewintara, Yayang Dharmika, Ida Bagus Diah Nurdiwaty Dian Priharja Putri Dilgu Meri Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari E. Patras, Yuyun Efendi, Aidil Noval Efraim William Solang Elia Ardyan Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fajar, Rahmat Ilham Fani Isdayanti Faris Aji Vagood Lucky Febry Kurniawan Firdarini, Khoirunnisa Cahya Firdawati, Ery Firdha Senja Maelaningsih Fitri Wulandari Fitria Ramadhani, Charisa Fitrianti Fitrianti, Fitrianti Fitrisnawanti, Shilfia Fitriyani, Eka Rika Flori, Florianus G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Gusti, Yenny Kurnia Halawa, Irena Mei Darnis Hanifatul Mar’ah Harefa, Romana Mutiara Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Devi Herdiyanti, Fitria Hermani, Sofiati Hidayatullah, Ade Himphinit, Musakkid Hirza Rahmita Hiyah, Siti Asrorotul Ikah Humaira Fadhilah Humairoh, Amanda Sevta I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Made Meri Utama Yasa I Gusti Ngurah Gede Agung Suniantara I K A Riki Gunawan I K. A. Riki Gunawan I ketut Gede Darma Putra I Komang Leo Puja Artana I Made Agus Setiawan I Made Bayu Dibawan I Made Cahrianto I Made Kris Widiantara I Made Oka Semara Putra I Made Oka Widyantara I Made Rai Suarimbawa I Made Suartika I Nyoman Gede Arya Astawa I Nyoman Gunantara I Nyoman Setiawan I Nyoman Setiawan I Putu Agus Eka Pratama I Putu Arie Pratama I Putu Gede Gentha Kesuma Negara I Putu Gede Hendra Suputra I Putu Oka Wisnawa I Putu Sudharma Yoga I Wayan Andis Indrawan Ibni Hadjar Ida Ayu Dwi Giriantari Ida Bagus Gede Manuaba Iftihor, Iftihor IGA Sri Melati IGP. Agus Aries Pratama Imran Saputra Surbakti Indah Dwi Kurniawanti Intan Tsamrotul Fu’adah Irene Christina Wenas Irfan Romadhony , Rahmad Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Jannah, Rodhotul Joshua Fernaldy Sudarsono Jovica, Theresia Maurine Julian, Alfito Jumirta, Jumirta Junayah, Yayah Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Karniawan, Arya Whisnu Kasmiati KHAIRANI, MIFTAHUL Khalid, Nursyahidah binti Khusna, Masro'ul Komang Oka Saputra Kundala, Manendha Maganitri Kurniawan, Elfian Aldi Kustiati Kustiati Kusuma, M. Putra Hadi Kusumaningsih, Indriati Larasati, Adelya Dwi Lenny Anwar Lestikasari, Febri Lie Jasa Lilik Purwanti Lubis, Alvin Syahri Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Puji Putri Lukmawati, Putri Puji Luthfih, Yussi Dwi Luthfiyah, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Atim Matul Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Manuaba, Ida Bagus Gede Maolana, Moch Rifky Marinus B. Tandiayuk Marinus Barra Tandiayuk Marlina, Nana Maxinus Jaeng Meidiana, Ghaida Meilana, Putri Bibit Mendrofa, Rode Aryantafati Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Muhammad Fadli Muhammad Yusuf Mujiyanti, Nur Mujiyanti Musdalifa MUSTAMIN IDRIS Mustapa, Noviana Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun Nailah, Syafira Khansa NGATIMIN, NGATIMIN Ngurah Indra ER Ngurah Narendra Dananjaya Ni Gusti Ayu Dewi Paramita Arisandi Ni Komang Ayu Sri Anggreni Ni Made Anita Belinda Ni Made Ary Esta Dewi Wirastuti Ni Made Ary Esta Dewi Wirastuti Niama Dwi Susila, Made Ningrum, Rani Ulan Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Noer, Asmadi M. Nur Solikin Nur Widiastuti Nurhaeni Nurhaeni Nurhayati, Elis Nurkhalisah, Hasna Nurul Huda1 Nurwijayanti Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Octaviani, Jessica Erviana Oka Semara Putra, I Made Parera, Dian Pathuddin Pawana, I Wayan Adi Juliawan Pertiwi, Tami Cahya Pipit, Tabita Pomalingo, Dwina Ramadhani Pramono, Lukito Pramudyanti, Naomi Pratama, Pratama Pratiwi, Natasya Priyastiwi, Priyastiwi Puji Astuti Puji Winarko, Sigit Purnawan, Fahry Purwoningsih, Siti Khotimah Puspita, Erna Puspitasari, Imelda Puspitasari, Kristanti Ambar Putra Adi Wibowo Putra, Rezi Eka Putri Agung Permata Sari Putri, Melati Dwi Putri, Melly Monika Putri, Oktavira Tiara Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvi Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ramadhani, Charisa Fitria Ramadhania, Syakira Ratih Kumalasari Niswatin Remansah, Risma Adelia Renata, Febby Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rini, Arsita Dwi Puspo Riska Riski Riswahyuning, Mareta Selvia Rizal, Muh Rohman, Alfan Nur rois, fatqu Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sabila Asma Rizkia Safitri, Rika Sagung Intan Saraswati Saifudin, Muhammad Agus Salbila, Tiara Sandi, Santi Pertiwi Hari Sari, Meilinda Trinita SB, Sigit Wisnu SB, Sigit Wisnu Serani, Gabriel Setiani, Rina Lailatul Ayuk Setiyaningati, Mela Dwi Astari Setyaningsih, Sri Setyowati, Marshela Dewi Siadari, Jonathan Kirana Sianturi, Maria Angie SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Aisyah Siti Hajar Adriani Siti Hasanah Sitti Rahmawati Soewarto Hardhienata Sofiana, Shevila Nyssa Sofiati Sofiati, Sofiati Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sondang Ratnauli Sianturi Sopa, Juana Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sri Widiawati , Hestin Subekti, Dayat Sudarman Bennu Sudirman Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Sumardi . Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Suseno, Ari Susi Yusrianti, Susi Susilo Susilo Sutrichastini, Ary Sutrischastini, Ary Sutrisno, Erwan Syafaah, Amalia Rahmawatus Syafruddin Rais, Syafruddin syailendra, syailendra Syarah, Erie Siti Tantri, Afifah Luftiah Taras, Muhammad Luthfi Mars Idris Tasya, Diva Tengku Riza Zarzani N Tri Sulistyowati Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Utami, Anissa Veronica Ambassador Flores Vina Fauziah W. Setiawan Wahyu Purwanto Wangi, Sari Sekar Wibowo, Agung Edy Widiastuti , Nur Widiawati, Hestin Sri Widyadi Setiawan Wiharyana, Najwa Wikananda, I Gusti Ngurah Satya Wira Ekdeni Aifa Wulandari, Amelia Agustri Wulandari, Eko Wulur, Yolanda Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yulianti, Sinta Dwi Yuliawati, Lia Yunizar, Noni Yurike Sindi Gloriana Zikriyah, Siti Zulaikah, Dewi Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat