p-Index From 2020 - 2025
14.28
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL HUTAN LESTARI Habitat JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknik Mesin Jurnal Agribisnis Syntax Literate: Jurnal Ilmiah Indonesia JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Amnesty: Jurnal Riset Perpajakan Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Digital Entrepreneurship and Business (IDEB) International Journal of Community Service Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Keris: Journal of Community Engagement Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Kedokteran Hewan Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ILTEK : Jurnal Teknologi Jurnal Nusantara Raya Biner : Jurnal Ilmu Komputer, Teknik dan Multimedia OKTAL : Jurnal Ilmu Komputer dan Sains AMMA : Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research International Journal of Law, Crime and Justice IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business Jurnal Pengabdian Masyarakat Hutan Jurnal Pendidikan Islam Al Ikhlas
Claim Missing Document
Check
Articles

PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan sub sektor kimia Imam Hidayat; Khusnul Khotimah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1175

Abstract

This study was conducted with the aim of testing the effect of profitability and firm size on firm value. The population in this study used purposive sampling and used chemical sub-sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period, based on the selection criteria, a sample of 13 companies were obtained which were used in this study. Statistical method used to test the hypothesis of multiple regression analysis. The results of this study indicate that profitability has no significant effect on firm value and firm size has a significant effect on firm value.
SOSIALISASI STANDAR AKUNTANSI KEUANGAN TANPA ENTITAS PUBLIK GUNA PENINGKATAN KUALITAS PELAPORAN KEUANGAN PADA UMKM Dirvi Surya Abbas; Sigit Budi Santoso; Daniel Rahandri; Imam Hidayat
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19191

Abstract

Abstrak: UMKM ialah suatu usaha berbasis kemasyarakatan dengan bermacam-macam jenis usahanya serta berlokasi di kelurahan kotabumi – Kabupaten Tangerang. UMKM di kelurahan kotabumi memiliki permasalahan dalam proses usahanya, yakni: belum memiliki pemahaman akuntansi sesuai dengan SAK ETAP. Maka dari itu, Tim PkM mengadakan kegiatan sosialisasi akuntansi sesuai SAK ETAP untuk meningkatkan pengetahuan dan pemahaman tentang penyelenggaraan pembukuan akuntansi sesuai SAK ETAP dalam pengkondisian usaha pegiat UMKM. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Dan tahap ketiga, adalah evaluasi program. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi, dengan melibatkan 15 pegiat UMKM. Berdasarkan evaluasi yang dilakukan, diketahui bahwa pemahaman Pengenalan akun dasar pembukuan akuntansi sesuai SAK-ETAP mengalami peningkatan sebesar 90% dari sebelumnya yakni 15%. Kedua, Pengenalan mengenai pemahaman akuntansi terkait dari alur proses akuntansi sesuai SAK – ETAP mengalami peningkatan sebesar 75% dari sebelumnya yakni 50%. Dan ketiga, Pengenalan tata cara pembuatan pembukuan akuntansi sesuai SAK – ETAP mengalami peningkatan sebesar 65% dari sebelumnya yakni 50%.Abstract: MSME is a community-based business with various types of businesses and is located in the village of Kotabumi – Tangerang Regency. MSMEs in Kotabumi Village have problems in their business processes, namely: do not have an understanding of accounting in accordance with SAK ETAP. Therefore, the PkM Team held accounting socialization activities according to SAK ETAP to increase knowledge and understanding of the implementation of accounting bookkeeping according to SAK ETAP in conditioning the business of MSME activists. The first stage, is the Preparatory Stage. The second stage, is the implementation stage. And the third stage, is program evaluation. In order for the implementation to run well, two approaches were carried out, namely, socialization and discussion, involving 15 MSME activists. Based on the evaluation conducted, it is known that the understanding of the introduction of basic accounting bookkeeping accounts according to SAK-ETAP has increased by 90% from the previous 15%. Second, the introduction of related accounting understanding from the flow of the accounting process according to SAK – ETAP has increased by 75% from the previous 50%. And third, the introduction of accounting bookkeeping procedures according to SAK – ETAP has increased by 65% from the previous 50%.
The Effect of Earning Persistence, Company Size, and Capital Structure on the Earning Response Coefficient Mohamad Zulman Hakim; Virania Aulia; Hamdani Hamdani; Imam Hidayat; Dirvi Surya Abbas; Januar Eky Pambudi
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of earnings persistence, company size, and capital structure on the Earning Response Coefficient in property and real estate sector companies listed on the IDX in 2019 – 2021. In several previous studies regarding the Earning Response Coefficient, it has several limitations, such as a lack of independent variables, using the same independent variables, and so on. So this study uses other variables such as earnings persistence, company size, and capital structure. Sampling in this study using purposive sampling method, which can produce a sample of 17 companies of 82 companies obtained from the results of eliminating the sample criteria. Methods of data analysis using Panel Data Regression Analysis. The results of this study indicate that earnings persistence and firm size have no effect on the Earning Response Coefficient. While the capital structure has a positive influence on the Earning Response Coefficient.
Effect of Listing Age, Liquidity, Company Size and Leverage on Information Asymmetry Mohamad Zulman Hakim; Kharinda Mitha Defitri; Saleman Hardi Yahawi; Hamdani; Imam Hidayat; Indra Gunawan Siregar
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to empirically prove the effect of listing age, firm size, liquidity and leverage on information asymmetry. The population in this study uses the non – cyclical consumer sector. The sampling technique used purposive sampling. Methods of data analysis using Panel Data Regression Analysis. These results indicate that listing age has no effect on information asymmetry, liquidity has no effect on information asymmetry, company size has no negative effect on information asymmetry and leverage has no effect on information asymmetry.
PENGARUH STUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN LABA, LIKUDITAS, UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia tahun 2016-2019) Ogi Nur Saputra; Mohamad Zulman Hakim; Dirvi Surya Abbas; Imam Hidayat; January Eky Pambudi
Jurnal Dinamika UMT Vol 6, No 2 (2021)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v6i2.10205

Abstract

This study aims to examine and find empirical evidence regarding the effect of Capital Structure, Profitability, Profit Growth, Liquidity, Company Size in Consumer Goods Industry Sector Companies on Profit Quality. The total sample is 11 companies. Data were collected using purposive sampling method. The analysis of this study uses multiple regression with the EViews 9.0 program. The results of this study indicate that profitability and liquidity affect earnings quality while capital structure, earnings growth, company size do not affect earnings quality.Keywords: Profit Quality, Capital Structure, Profitability, Profit Growth, Liquidity, Company Size. ABSTRAKPenelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh Struktur Modal, Profitabilitas, Pertumbuhan Laba, Likuiditas, Ukuran Perusahaan Pada Perusahaan Sektor Consumer Goods Industry terhadap Kualitas Laba . Total sampel adalah 11 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda dengan program EViews 9.0. Hasil penelitian ini menunjukkan bahwa Profitabilitas dan Likuiditas mempengaruhi Kualitas Laba sedangkan Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan tidak mempengaruhi Kualitas Laba.Kata Kunci: Kualitas Laba, Struktur Modal, Profitabilitas, Pertumbuhan Laba, Likuiditas, Ukuran Perusahaan.
Determinan Factor On Behaviour Auditor Disfunction Dirvi Abbas; Imam Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.33147

Abstract

Purpose: This research was conducted on Public Accountants in Indonesia. This study aims to investigate how Time Budget Pressure, Locus Of Control, Independence and Gender are related to Dysfunctional Behavior of Auditors in Indonesia Methodology/approach: Primary data collection method with questionnaire dissemination. Instrument trials use validity and reliability test methods. Test the data using model analysis, normality test, and model test. Test the hypothesis using SEM analysis. Findings: Based on the results of the study shows that there is a positive influence of Time Budget Pressure and Locus Of Control on the Auditor's Dysfunctional Behavior. However, there is no influence between independence and gender on the auditor's dysfunctional behavior. Practical implications: So that IAPI in audit training emphasizes more on case studies of timely completion of work, efficient allocation of audit time and evaluating appropriate audit evidence. Originality/value: There have been many studies in developed countries that discuss time budget pressure and locus of control for dysfunctional auditors, but there are still few studies in developing countries that discuss time budget pressure, locus of control, independence and gender on dysfunctional auditors.
PENGARUH RETURN ON EQUITY, RETURN ON ASSETS, EARNING PER SHARE, DAN DIVIDEN PER SHARE TERHADAP MARKET VALUE ADDED Nadiatun Masleha; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.082 KB) | DOI: 10.55606/jekombis.v1i4.682

Abstract

The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market value added.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN, INVESTMENT OPPURTUNITY SET TERHADAP VOLUNTARY Nindhy Sellyna Pratiwi; Dirvi Surya Abbas; Imam Hidayat; Husna Darra Sarra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.436 KB) | DOI: 10.55606/jekombis.v1i4.683

Abstract

The purpose of this study was to determine the effect of profitability, liquidity, leverage and company size on voluntary disclosure. profitability is measured by return on equity (ROE), liquidity is measured by the current ratio (CR), Leverage is measured by the debt to equity ratio (DER), company size is measured by the natural logarithm of total assets. Voluntary disclosure as the dependent variable is measured by the disclosure index for the number of items disclosed by the company.This study used a sample of banking sector companies during the 2015-2019 period with a purposive sampling method. The data used are obtained from annual reports listed on the Indonesia Stock Exchange. There were 7 companies during the 2015-2019 period that met the criteria. The analysis method used is panel data regression analysis.The results of this study indicate that profitability has a significant effect on voluntary disclosure. Meanwhile, liquidity, leverage has no significant effect on voluntary disclosure, and company size has a significant effect on voluntary disclosure.
Pengaruh Dana Pihak Ketiga (DPK), Capital Adequancy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Asset (ROA), Terhadap Penyaluran Kredit Novi Sriwahyuni; Hesty Ervianni Zulaecha; Imam Hidayat; Ahmad Jayanih
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1154.218 KB) | DOI: 10.55606/jekombis.v1i4.684

Abstract

The purpose of this study is to determine the effect of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) on credit at registered National Private Commercial Banks in 2015-2020 on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2020 period. The population in this study are National Private Commercial Bank companies listed on the Indonesia Stock Exchange during the 2015-2020 period. The total samples tested were 11 companies selected by purposive sampling technique so that the data analyzed amounted to 66 companies. The data analysis technique uses panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) are equally influential positive and significant to Credit Disbursement.
Co-Authors Abbas, Dirvi Surya Achmad Syarifudin, Achmad Adela Rhiana Novitasari Adelia Eka Resimasari Adityaningsih, Amelia Agreno, Marshal Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Alwi, Muh. Ananda, Carisa Dea Andrie, Andrie Angelina Hadriani Angelina Hadriani Hadriyanto Anggi Aprilia Anggun Munifatul Afifah Anthon Efani Aprilia Sari, Petty Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Awaliah, Hilda Nur Ayu Arwati, I G. Batubara, Ninda Hardina Binti Abdullah, Isnaeni Ibrahim Budi Rohmansyah Cakti Indra Gunawan Choirunnisa, Tarisa Adinda Dafit Feriyanto Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Darmi, Noer Faisal Dasrul Dasrul Dede Supriyadi Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Oktaviani Ekasari, Andini Eldi Efriadi Ellyana, Reza Aini Eni Suharti Erdani, Ferry Ersa Amanda Maulida Evi Dwi Hastri Fajrin, Aulia Fani Apriliyani Farhan, Shohibatul Febrianto, Hendra Galuh Fitri , Muhammad Fitria Cita Dirna Fransiska Destiana Solo Gesha Desy Alisha Ginting, Dianta Hadi Pranoto Hafidz, Nur Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamid Samiaji, Mukhamad Harisuddin, Harisuddin Herdiansyah Herdiansyah Herly HS, Theofilus Hermala, Irvan Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Husna Darra Sarra Imam Rofiqi Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Indra Gunawan, Cakti Irmadina, Zahra Puji Ismy, Jufriady Iwan Setiadi Iyas, Moh Kholilurrahman Izdahara Afrina Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juli Anwar Khairunnas Khalimatussyadiyah, Firda Kharinda Mitha Defitri Khusnul Khotimah Kimsen KIMSEN, KIMSEN Leni Susanti Lestari, Widya Ayu Limbong, Ahmad Affandi Lutvia Istiqomah M Yusuf Magfirli, Arief Khoir Mardiah, Enok Mardiah Maulana, Lusiana Melin Fitryani Mirnasari, Mirnasari Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Muhammad Zaenuddin Mustika Ratri, Ika Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanang Ruhyat Nindhy Sellyna Pratiwi Novi Sriwahyuni Noviyanto, Alvian Nurato , Nurato Nurato Nurato, Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pambudi, Januar Eky Pertiwi K, Maharani Perwithasari, Resi Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Adi Syahputra Purba, Fany Dewi Irma Putri, Ardiana Salsabila Rachmania, Dewi Rahardja, Liana Rahayu Nur Listiyo Ningsih Repi Dwi Putri Resta Rene Mondina Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Saad, Asni Sadenah Berlin Sagir Alva Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Petty Aprilia Sari, Susiana Nur Fita Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Sepsamli, Letus Septi Ludianah Septiani, Samroh Shafira Hanindita Shafira, Shoumi Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siregar, Rizki Bella Andhika Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sriyanto Sriyanto Stefani, Windy Sudarmanto, Eko Suhariyanto Sukiranto, Sukiranto Susilawati, Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Syarifuddin, Rizal Tasrullah, Tatang Theofilus Herly H.S. Thohari, Ahmad Hamim Toyyibi, Abdul Majid Triana Zuhrotun Aulia Triana Zuhrotun Aulia Ulfah, Nurul Umi Masruroh, Umi Virania Aulia Wahyu Dani, Akhmad Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widiastuti, Hanifah Widiyah, Efta Wilda Rasaili Wildan Yusuf, Muhammad Wirawan, Adhitomo Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yomahanda, Gion Yusniar, Vrisca Zulaecha, Hesty Ervianni Zulhamid Ridho