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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK The Accounting Journal of Binaniaga International Journal of Social Science and Business International Journal of Supply Chain Management Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business PLAKAT : Jurnal Pelayanan Kepada Masyarakat Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Kewirausahaan International Journal of Public Health Excellence (IJPHE) International Journal of Community Service (IJCS) Journal of Applied Business and Technology Journal of Artificial Intelligence and Digital Business Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Educatio Elementaria and Psychologia
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Pengaruh Good Corporate Governance dan Firm Growth terhadap Manajemen Laba Fadrul Fadrul; Alfred Yang; Sarli Rahman; Nicholas Renaldo; Suharti Suharti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2919

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh good corporate governance dan firm growth terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2018-2022 berjumlah 44 perusahaan dengan jumlah sampel yang digunakan sebanyak 35 perusahaan. Teknik analisis data menggunakan path analysis dengan bantuan aplikasi Smart PLS. Hasil menunjukkan bahwa firm growth berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional, dewan direksi, komisaris independent dan kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba.
Etika dalam Membuat Kuisioner bagi Ikatan Cendekiawan Muda Akuntansi Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Nyoto, Nyoto; Suhardjo, Suhardjo; Putra, Rizaldi; Putri, Novita Yulia; Purnama, Intan; Jahrizal, Jahrizal; Yovita, Indri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4870

Abstract

Pengabdian ini bertujuan untuk memberi pembekalan untuk peneliti agar mengimplementasikan etika dalam membuat kuisioner, terutama bagi peneliti yang bergabung pada Ikatan Cendekiawan Muda Akuntansi (ICMA). Dalam pembekalan etika dalam membuat kuisioner, tim pengabdian melakukannya secara online. Dalam hal ini tim akan menggunakan teknik edukasi dan pelatihan pada workshop dengan manual untuk memudahkan pemahaman etika dalam membuat kuisioner pada ICMA. Berdasarkan kegiatan yang telah dilakukan oleh tim, maka dapat disimpulkan bahwa etika dalam membuat kuisioner untuk partisipan pada ICMA telah mencapai kepuasan yang baik.
The Use of Environmental Sensors on Optimizing Natural Resource Management with Technology Integration in Environmental Accounting Information Systems Renaldo, Nicholas; Susanti, Wilda; Chandra, Teddy; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Azim, Fauzan; Tendra, Gusrio; Ramdani, Ramdani; Veronica, Kristy; Ramadhani, Ramadhani
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.115

Abstract

The use of environmental sensors in EAIS goes beyond traditional accounting by embedding environmental sustainability into the core of financial management. It enables companies to meet sustainability targets more effectively by offering visibility into their environmental footprint, leading to better strategic planning, risk management, and compliance with environmental regulations. The study follows a descriptive and exploratory research design to identify the current challenges and opportunities in integrating environmental sensors into EAIS. The integration of environmental sensors into Environmental Accounting Information Systems (EAIS) represents a significant innovation in the field of environmental accounting. By enabling real-time data collection and continuous monitoring of environmental impacts, this system allows businesses to manage resources more effectively, ensure regulatory compliance, and enhance corporate transparency. The sensor-integrated EAIS not only optimizes resource use but also helps businesses align their operations with sustainability goals, providing a comprehensive view of both environmental and financial performance.
Innovative Business Models and IoT-Driven Solutions for Smart Goat Farming Management Junaedi, Achmad Tavip; Renaldo, Nicholas; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal; Dalil, M.; Veronica, Kristy; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.116

Abstract

This study examines how farmers can transition from traditional practices to a more data-centric approach, using IoT not just for operational efficiency but also as a strategic tool for creating new revenue streams. This research introduces the concept of smart goat farming ecosystems, where IoT technology, data analytics, and business model innovation converge to create a comprehensive and sustainable farm management approach. The qualitative research design will be used to understand the complex and context-dependent nature of IoT adoption in goat farming. This research has demonstrated that the integration of Internet of Things (IoT) technologies in goat farming has the potential to significantly improve operational efficiency, animal welfare, and productivity. The use of IoT devices for real-time health monitoring, automated feeding systems, and environmental control can assist farmers in optimizing resources, reducing waste, and ensuring better care for livestock. Future study can explore how IoT can be combined with artificial intelligence, blockchain, and big data analytics to enhance decision-making and operational efficiency in livestock farming.
DEVELOPMENT OF PLANT ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA 2017-2021 WITH SUSTAINABILITY VALUE CREATION Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Chandra, Teddy; Andi, Andi; Anton, Anton
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4901

Abstract

The importance of the quality of financial information so that readers of financial statements can know exactly the fair value of a plant asset. The purpose of this study is to see the development of crop accounting research and to add methods to assess the fair price of plants. The research method uses content analysis from articles for 2017-2021 based on the Harzing's Publish or Perish application. There are three articles that can be used for this research. The results of the study indicate that the determination of the fair price of plants in the financial statements is very important in order to avoid asymmetric information. The results also show that assessing the fair price of plant assets can be done by looking at the future selling price of the asset. Meanwhile, the excess of the fair value assessment will be subject to a final income tax of ten percent. To create sustainable value in crop accounting, it is necessary to create regulations or develop PSAK 69. Recommendations to accountants to present plant assets at fair value to make it easier for shareholders to make decisions and update accounting insights, especially in PSAK which can change at any time in order to make adjustments to the accounts in the financial statements and make newer research for the development of insights scientific research for researchers. Pentingnya kualitas informasi keuangan agar pembaca laporan keuangan dapat mengetahui dengan tepat nilai wajar dari suatu aset tanaman. Tujuan penelitian ini untuk melihat perkembangan penelitian akuntansi tanaman dan menambahkan metode untuk menilai harga wajar dari tanaman. Metode penelitian menggunakan analisis konten dari artikel tahun 2017-2021 berdasarkan aplikasi Harzing’s Publish or Perish. Terdapat tiga buah artikel yang dapat digunakan untuk penelitian ini. Hasil penelitian menunjukkan bahwa penetapan harga wajar tanaman di laporan keuangan sangat penting agar tidak adanya informasi asimetris. Hasil penelitian juga menunjukkan bahwa menilai harga wajar dari aset tanaman dapat dilakukan dengan melihat harga jual masa depan dari aset tersebut. Sedangkan selisih lebih atas penilaian nilai wajar tersebut akan dikenakan pajak penghasilan final sebesar sepuluh persen. Untuk penciptaan nilai keberlanjutan pada akuntansi tanaman, diperlukan membuat regulasi atau mengembangkan PSAK 69. Rekomendasi kepada akuntan untuk menyajikan aset tanaman dengan nilai wajar untuk mempermudah pemegang saham dalam mengambil keputusannya dan memperbarui wawasan akuntansi terutama di PSAK yang bisa berubah sewaktu-waktu agar membuat penyesuaian kembali terhadap akun-akun di laporan keuangan dan membuat penelitian yang lebih baru untuk pengembangan wawasan ilmiah bagi peneliti.
The Influence of Learning Environment on Students' Social Behavior Renaldo, Nicholas; Widi, Rahma; Alkhairi, M. Habib; Hutahuruk, Marice Br; Veronica, Kristy
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.117

Abstract

This research is aim to analyze the influence of various learning environments (physical, digital, and hybrid) on students' social behavior. This research aims to contribute valuable insights into the evolving educational landscape, offering practical implications for educators, school administrators, and policymakers in fostering holistic student development. This study is grounded in Vygotsky's Sociocultural Theory, which emphasizes the fundamental role of social interaction in cognitive and behavioral development. This study employs a qualitative research design, using a phenomenological approach to explore students' lived experiences regarding the influence of the learning environment on their social behavior. This study demonstrates that students' social behavior is deeply influenced by the learning environment, whether traditional, digital, or hybrid. Well-structured and supportive learning environments, both physical and digital, promote positive social interactions, empathy, and teamwork among students. Future research should explore the long-term impact of different learning environments on students' social behavior, particularly in the context of evolving educational technologies.
Community Health Promotion Program: Evaluating the Impact of Health Interventions in the Community Arlia, Arlia; Massaguni, Masnita; Ambarwati, Eny Retna; Multazam, Andi Muhammad; Renaldo, Nicholas
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1436

Abstract

Community health promotion programs are essential for improving public health outcomes by addressing both individual behaviors and environmental determinants. This study evaluates the impact of a community-based health intervention implemented in Indonesia, focusing on changes in health behaviors, risk factors, and community engagement. A mixed-methods approach was employed, combining quantitative data from pre- and post-intervention health screenings and self-report surveys with qualitative insights gathered through focus groups and interviews. The intervention targeted middle-aged adults at risk of cardiovascular disease, involving ten group sessions facilitated by trained community health workers. Quantitative results demonstrated significant improvements in body weight, blood pressure, smoking cessation, and physical activity, with 30% of participants achieving the intended reduction in cardiovascular risk factors. Qualitative findings highlighted increased community awareness, sustained behavioral changes, and the importance of cultural appropriateness and ongoing support. The study underscores the effectiveness of community engagement and robust evaluation frameworks in health promotion initiatives. Challenges included ensuring broad participation and addressing adverse selection. The results support the continued investment in community-based health interventions and emphasize the need for ongoing evaluation and adaptation to maximize impact and sustainability. This research contributes to the growing body of evidence on the value of participatory, culturally sensitive health promotion strategies in diverse settings.
THE INFLUENCE OF PERSONAL SELLING, DISTRIBUTION AND PROMOTION CHANNELS ON CONSUMER BUYING INTEREST IN MULIA TILE CERAMIC PRODUCTS AT PT SURYA ASIA ABADI PEKANBARU Junaedi, Achmad Tavip; Sofyanto, Sofyanto; Renaldo, Nicholas; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Hutahuruk, Marice Br; Haristan, Meiviana
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5121

Abstract

This research aims to analyze the influence of personal selling, distribution channels and promotions on consumer buying interest. This research was carried out at PT. Surya Asia Abadi Pekanbaru with unknown population. With the Roscoe approach, the sample was set at 100 people. Data analysis uses multiple linear regression. The research results show that personal selling has a positive and significant influence on consumer buying interest, in addition distribution channels have a positive and significant influence on consumer buying interest and promotions have a positive and significant influence on consumer buying interest in Mulia Tile ceramic products at PT Surya Asia Abadi in Pekanbaru. The management of PT Surya Asia Abadi in Pekanbaru is expected to be able to increase personal selling to each of its consumers, especially in interacting with consumers who come directly to make purchases.
DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS Eddy, Pujiono; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Musa, Sulaiman
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5111

Abstract

This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic analysis. The study findings reveal that while digital innovations, such as AI, cloud computing, and blockchain, are being embraced in customer-facing services, their implementation in core accounting and Shariah governance functions remains limited (Wati et al., 2024). This study contributes to the growing literature on Islamic digital finance by highlighting the need for a distinct theoretical framework that integrates Islamic accounting principles with digital transformation models. Future studies could use quantitative methods to measure the impact of digital transformation on financial performance or customer satisfaction in Islamic banks. Studi ini bertujuan untuk mengeksplorasi interaksi dinamis antara transformasi digital dan dimensi operasional, regulasi, dan etika dari sistem akuntansi yang sesuai dengan Syariah. Desain deskriptif-eksploratori digunakan untuk menyelidiki keadaan transformasi digital terkini di IFI dan menganalisis integrasi teknologi akuntansi digital dalam konteks kepatuhan Syariah. Teknik pengambilan sampel purposif akan digunakan untuk memilih partisipan dengan pengalaman dan keahlian yang relevan dalam keuangan Islam dan sistem digital. Data wawancara akan ditranskripsi dan dianalisis menggunakan analisis tematik. Temuan studi mengungkapkan bahwa sementara inovasi digital, seperti AI, komputasi awan, dan blockchain, dianut dalam layanan yang berhadapan dengan pelanggan, implementasinya dalam fungsi akuntansi inti dan tata kelola Syariah masih terbatas (Wati et al., 2024). Studi ini berkontribusi pada literatur yang berkembang tentang keuangan digital Islam dengan menyoroti perlunya kerangka teoritis yang berbeda yang mengintegrasikan prinsip-prinsip akuntansi Islam dengan model transformasi digital. Studi masa depan dapat menggunakan metode kuantitatif untuk mengukur dampak transformasi digital pada kinerja keuangan atau kepuasan pelanggan di bank-bank Islam.
The Role of Artificial Intelligence in Early Detection of Financial Statement Fraud in Digital Financial Institutions, AI-Fraud Behavior Integration Model Renaldo, Nicholas; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.5093

Abstract

The novelty of this study lies in its qualitative exploration of how Artificial Intelligence is conceptualized, adopted, and integrated into fraud detection systems in digital financial institutions, especially in developing countries. This study also makes Renaldo-Veronica AI-Fraud Behavior Integration Model. This study uses a qualitative exploratory approach, aiming to understand the perceptions, practices, and challenges associated with the use of Artificial Intelligence (AI) for early detection of financial statement fraud in digital financial institutions. The model uncovers how behavioral drivers of fraud (pressure, opportunity, rationalization) intersect with AI adoption drivers (perceived usefulness, ease of use, intention). The Renaldo-Veronica AFBI Model advances fraud theory by integrating psychological and technological constructs in a single analytical framework. Introduces digital rationalization as a modern form of fraud justification, expanding the Fraud Triangle for the AI era. Future research can use quantitative validation of the Renaldo-Veronica AFBI Model using structural equation modeling (SEM) or PLS to test relationships between fraud and AI adoption constructs.
Co-Authors Abdul Rosid Abdul Wahab Aby Riestanti Achmad Tavip Junaedi Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Andi Anggi Firmansyah Anton Anton Anton Anton Anton Aprilia, Bord Nandre Arlia Asri Ady Bakri Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Bahmid Hasbullah Cecilia Cecilia Cecilia, Cecilia Christian Rusli Dadi Komardi Dalil, M Dalil, M. Dara, Chenda Darmasari, Ria David David Davin, Michael Elian Deivita, Yan Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Dominicus Josephus Swanto T Eddy, Pujiono Efi Rofianto Hia Emiliana Shania Meta Nahak Endah Prawesti Ningrum Eny Retna Ambarwati Ermina Rusilawati Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fauzan Azim Fauziah Fauziah Fazal Mohamed Mohamed Sultan Fifi Puspita Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Hidayat Syahputra Hilas, Rajah Abdulqadir Hinsatopa Simatupang Hocky, Agus Horsiando, Eric Hughes, Amy Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Ienne Yoseria Putri Indrastuti, Sri Indri Yovita Intan Purnama Intan Purnama Irma Hakim Irwan Effendi Irwan Effendi Jahrizal James Jelia Juventia Jenny Angelica Jessen, Jessen Johan Johan Kiri, Ming Komardi, Dadi Koto, Jaswar Kristy Veronica Kudri, Wan Muhamad Layla Hafni Lestari, Dania Ayu Lita Umiputriani Gai Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marice Br Hutahuruk Marjono Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Meyer, Kaspar Mimelientesa Irman Muhammad Adrian Agusta Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman MUTHMAINNAH Nabila Hestia Nabila Wahid Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas, Eric Niken Widyastuti Novita Yulia Putri Nuonnad, Diaz Othman Nuriman M. Nur Nyoto Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Nyoto, Rebeccca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Onny Setyawan Panggabean, Jessylane Prayetno Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Pujiono Eddy Purba, Jansaris Othniel Purnama, Intan Puspita, Tuwilin Maladewi Putri, Novita Yulia Putu Wenny Saitri Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rebecca La Volla Nyoto Reilly, William Remy, Adrian Rezenebe Ngameyga Udab Ria Darmasari Ria Puspitasari Ricky Wijaya Rizaldi Putra Rizaldi Putra Robert David Rozalia, Dwi Kirtapati Rusilawati, Ermina Sabrina Sabnah Sally Santoso, Pamuji Hari Sarli Rahman Schmidt, Matthias Septi, Iti Sevendy, Tandy Siregar, Helly Aroza Siswahyudianto Siti Aisyah Siti Ngatikoh Smith, Harry Sofyanto, Sofyanto Sriadmitum, Ike Stevanus Antoni.R Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suharti Suharti Suharti Suharti Sunarni Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Sutandijo, Sutandijo Suyono Suyono SUYONO Suyono Suyono Suyono Suyono Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Teddy Chandra Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Umar Faruq Veronica, Kristy Vomizon, Rodle Wahid, Nabila Wahyu Joni Kurniawan, Wahyu Joni Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yenny Wati Yu, Hou Yuliendi, Rangga Rahmadian Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal