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Dampak Keuangan Digital terhadap Inklusi Keuangan dan Pertumbuhan Hijau: Peran Mediasi dan Moderasi Ayu Priandari, Rida; Darmansyah, Darmansyah; Harnovinsah, Harnovinsah; Ahmar, Nurmala
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan keuangan digital terhadap inklusi finansial dan pertumbuhan hijau, serta peran mediasi transformasi digital perusahaan dan inovasi teknologi hijau, dan peran moderasi perbaikan kapasitas pemerintahan lokal. Menggunakan model analisis jalur, hasil penelitian menunjukkan bahwa pengembangan keuangan digital memiliki pengaruh positif yang signifikan terhadap inklusi finansial (koefisien jalur = 0,201, p = 0,001) dan pertumbuhan hijau (koefisien jalur = 0,353, p = 0,000). Namun, transformasi digital perusahaan tidak memediasi hubungan antara pengembangan keuangan digital dan inklusi finansial secara signifikan (koefisien jalur = 0,023, p = 0,297), sementara inovasi teknologi hijau memediasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara signifikan (koefisien jalur = 0,036, p = 0,003). Selain itu, perbaikan kapasitas pemerintahan lokal tidak memoderasi hubungan antara pengembangan keuangan digital dan inklusi finansial (koefisien jalur = -0,009, p = 0,279), tetapi memoderasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara negatif dan signifikan (koefisien jalur = -0,028, p = 0,014). Implikasi dari penelitian ini menunjukkan perlunya pendekatan holistik dalam kebijakan dan regulasi untuk mendukung pengembangan keuangan digital yang dapat meningkatkan inklusi finansial dan pertumbuhan hijau. Rekomendasi mencakup peningkatan literasi keuangan dan digital, dorongan investasi dalam teknologi hijau, serta peningkatan kapasitas pemerintah lokal untuk mengimplementasikan kebijakan yang mendukung keberlanjutan lingkungan dan inklusi finansial.
Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations Ramdani, Safier; Widyastuti, Tri; Darmansyah, Darmansyah; Rito, Rito
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3948

Abstract

The purpose of this research is to study the role of internal auditors in improving the performance of non-profit organizations. To achieve this goal, this research uses a systematic literature review method. In non-profit organizations, performance is often measured by looking at the social impact and sustainability of programs as well as financial gains. Internal auditors are very important to ensure that the organization operates well and complies with regulations and ethics. This research identifies various components that influence the performance of internal auditors; these include management support, independence, and competence. Additionally, the lack of resources and the complexity of measuring non-financial performance are specific issues faced by internal auditors in non-profit environments, which are the focus of this research. The results of this literature review indicate that internal auditors can improve the performance of non-profit organizations by providing honest assessments and valuable recommendations. According to this research, non-profit organizations should strengthen their internal audit functions and ensure that internal auditors are continuously trained to address emerging issues. These findings are expected to help academics and practitioners understand how to maximize the role of internal auditors in the non-profit sector.
The relationship between the interest and competency of driving teachers on the graduation rate in the driving teacher program in Riau Province Nendra, Robby Celvin; Darmansyah, Darmansyah; Eldarni, Eldarni; Amsal, Mutiara Felicita
JUPE : Jurnal Pendidikan Mandala Vol 10, No 1 (2025): JUPE : Jurnal Pendidikan Mandala (Februari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v10i1.8469

Abstract

The Teacher Mobilization Program (PGP) is one of the strategic initiatives of the Ministry of Education, Culture, Research and Technology of the Republic of Indonesia to produce learning leaders who are able to create a quality learning environment. However, in Riau Province, the graduation rate for participants in this program shows significant variations between different classes. This research aims to analyze the relationship between the interests and competencies of Driving Teachers and their graduation rates in the Driving Teacher Program in Riau Province. This research uses a quantitative approach with a correlational design. Data was obtained through a questionnaire distributed to PGP participants from class 9 to class 11 in Riau Province. The data analysis technique uses the Pearson correlation test and multiple linear regression to measure the influence of interest and competency on graduation rates. The research results show that both interest and competency have a significant relationship with graduation rates. Teachers with high interest and competence have a greater opportunity to complete the program with optimal results. Simultaneously, the combination of interest and competence showed a greater influence on participant success than each factor individually. These findings can be used as a reference for policy makers in designing strategies to increase the readiness and competence of PGP participants in the future. 
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Proporsi Komisaris Independen Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi Amini, Maryam; Darmansyah, Darmansyah; Rachbini, Widarto
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.300

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan, dan proporsi komisaris independen terhadap agresivitas pajak dengan capital intensity sebagai variabel moderasi Pada Perusahaan Sektor Batu Bara Yang Terdaftar Di BEI Periode 2015 - 2019. Populasi dalam penelitian ini berjumlah 17 perusahaan Pertambangan sektor Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2019. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 56 perusahaan. Hasil penelitian menunjukkan bahwa Profitabilitas, leverage, dan komisaris independen tidak berpengaruh terhadap agresivitas pajak. Sedangkan ukuran perusahaan dan capital intensity berpengaruh signifikan terhadap agresivitas pajak. Selain itu capital intensity dapat memoderasi pengaruh ukuran perusahaan terhadap agresivitas pajak.
ANALYSIS OF INTELLECTUAL PROPERTY RIGHTS REGULATIONS IN THE INFORMATION TECHNOLOGY LAW: PERSONAL DATA PROTECTION CASE STUDY syafitri, shinta; Fitria, Yanti; Darmansyah, Darmansyah
Jurnal Tunas Pendidikan Vol. 7 No. 2 (2025): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v7i2.1755

Abstract

Intellectual Property Rights (IPR) and information technology are two things that are closely related. In the current digital era, IPR is becoming increasingly important because of the easy dissemination of information and creative works via the internet. However, this opens up opportunities for IPR violations such as the distribution of personal data and information. For this reason, this research aims to find out how personal data is legally protected for intellectual property rights owners based on the Information Technology Law. This research includes normative legal research where the subject matter or purpose of this research is regulations, legislation and other legal materials. In Indonesia, Article 25 of the ITE Law provides the legal basis for dealing with intellectual property violations related to electronic transactions. This provides a legal basis for intellectual property rights owners to take action against violations of electronic transactions. Article 25 of the ITE Law regulates the protection of intellectual property rights, including copyrights, patents, trademarks and others in electronic transactions. However, the act of misuse of personal data on social media is not related to the personal data of the copyright owner. Therefore, it is important to develop a balanced intellectual property rights policy regarding personal data and harmonize legal regulations to avoid duplication between different regulations. Protection of personal data of intellectual property rights owners, especially in the digital realm which continues to develop.
Performance Improvement Model for Cooperatives Through Reputation, Innovation, Cultural Transformation, and Competitive Advantage Sobar, Agus; Aziz, Yudi; Mombang, Mombang; Darmansyah, Darmansyah
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4609

Abstract

This study aims to analyze the influence of reputation, innovation, cultural transformation, and competitive advantage on improving the performance of cooperatives in West Java Province. Using the Resource-Based View (RBV) theory approach, this study positions reputation, innovation, and cultural transformation as strategic resources that can drive competitive advantage and enhance cooperative performance. The research methodology employs a quantitative approach with Structural Equation Modeling (SEM). Data were collected through surveys distributed to cooperative managers and members in West Java. The variables measured include organizational reputation, innovation levels, cultural transformation implementation, competitive advantage, and cooperative performance. The findings reveal that reputation has a significant impact on innovation and cultural transformation. Innovation has been proven to enhance the competitive advantage of cooperatives, while cultural transformation strengthens the relationship between reputation and organizational performance. Competitive advantage serves as an important mediator in improving the overall performance of cooperatives. The practical implications of this study underscore the necessity for cooperatives to strengthen their reputation through transparency and openness, promote innovation based on member needs, and adopt adaptive work cultures in response to change. Governments and stakeholders are also expected to provide strategic support through policies that foster cooperative development as a pillar of community economic empowerment.
A SYSTEMATIC LITERATURE REVIEW OF ERM, CORPORATE GOVERNANCE, INTERNAL CONTROL, AND SUSTAINABILITY REPORTING ON ENTERPRISE VALUE Rahmi, Amelia; Widyastuti, Tri; Darmansyah, Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.12024

Abstract

ABSTRACTThis study aims to analyze the determinants of firm value through a systematic literature review focusing on corporate governance, risk management, internal control, and sustainability reporting. The data for this study are articles from indexed journals with firm value as the dependent variable. Based on 67 empirical articles published between 2015 and 2025, this review synthesizes recent findings to assess how financial and non-financial mechanisms contribute to firm valuation across institutional contexts. The data were analyzed using the systematic literature review (SLR) method. The results reveal that corporate governance—specifically board independence, ownership structure, and audit committee effectiveness—are the most widely studied determinants. Risk management and sustainability reporting are increasingly studied due to their strategic signaling and stakeholder engagement roles, while internal control is less explored despite its relevance for reporting reliability and investor confidence. This study contributes by offering a structured synthesis and proposing future research directions to strengthen theoretical and methodological approaches in firm value research.ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan dari nilai perusahaan melalui tinjauan literatur sistematis dengan fokus pada tata kelola perusahaan, manajemen risiko, pengendalian internal, dan pelaporan keberlanjutan. Data penelitian ini adalah artikel-artikel dari jurnal terindeks dengan nilai Perusahaan sebagai variabel terikatnya. Berdasarkan 67 artikel empiris yang diterbitkan antara tahun 2015 dan 2025, tinjauan ini mensintesiskan temuan terbaru untuk menilai bagaimana mekanisme keuangan dan non-keuangan berkontribusi pada penilaian perusahaan di berbagai konteks kelembagaan. Data dianalisis menggunakan metode systematic literature review (SLR). Hasil penelitian mengungkapkan bahwa tata kelola perusahaan—khususnya independensi dewan, struktur kepemilikan, dan efektivitas komite audit—menjadi determinan yang paling banyak diteliti. Manajemen risiko dan pelaporan keberlanjutan semakin banyak diteliti karena peran pensinyalan strategis dan keterlibatan pemangku kepentingan, sementara pengendalian internal kurang dieksplorasi meskipun relevansinya untuk keandalan pelaporan dan kepercayaan investor. Studi ini berkontribusi dengan menawarkan sintesis terstruktur dan mengusulkan arah penelitian masa depan untuk memperkuat pendekatan teoritis dan metodologis dalam penelitian nilai perusahaan.
Manajemen Pengadaan Sarana Dan Prasarana Olahraga Dinas Kepemudaan dan Olahraga Darmansyah, Darmansyah; Rahayu, Setya
Jurnal Porkes Vol 5 No 2 (2022): PORKES
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/porkes.v5i2.6818

Abstract

Aktivitas olahraga memerlukan sarana dan prasarana olahraga secara umum. Penelitian ini bertujuan untuk mengkaji bagaimana manajemen pengadaan sarana dan prasarana olahraga Dinas Kepemudaan dan Olahraga Kabupaten Berau berdasarkan fungsi manajemen perencanaan, pengorganisasian, pelaksanaan, dan pengawasan (POAC). Penelitian ini merupakan jenis penelitian deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan fungsi manajeme (1) Manajemen perencanaan dalam pengadaan kebutuhan sarana dan prasarana olahraga di Kabupaten Berau dilakukan dengan usulan dari masyarakat dan usulan dari cabor (2) Manajemen pengorganisasian menjadi tanggung jawab bidang sarana dan prasarana olahraga dan menjalin kerja sama dengan stakeholder (3) Manajemen pelaksanaan dilakukan apabila usulan dari perencanaan telah dirapatkan dan anggarannya sudah ditetapkan (4) Manajemen pengawasan dilakukan dengan cara melakukan monitoring disetiap tahapan (5) Tanggapan Masyarakat Berau yang merasakan dampak dari penggadaan sarana dan prasarana olahraga di Kabupaten Berau mendapatkan hasil yang baik.
DETERMINANTS OF FIRM VALUE WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Wina Endra Nitha; Tri Widyastuti; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10448

Abstract

The main objective of this study is to evaluate and analyze the determinants of firm value, as well as to examine the mediating role of capital structure in the relationship between business risk, growth opportunities, and institutional ownership on firm value. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research sample comprises 104 companies selected purposively based on specific criteria relevant to the objectives of the study. To analyze both the direct and indirect relationships among the examined variables, the study employs path analysis as the analytical method. The findings of the study indicate that business risk has a negative effect on firm value. Conversely, growth opportunities and institutional ownership are found to have a positive impact on firm value. In addition, capital structure exhibits a significant positive effect on firm value. A key contribution of this study is the identification of capital structure as a significant mediating variable that strengthens the influence of business risk, growth opportunities, and institutional ownership on firm value. This study reveals that capital structure plays a dominant mediating role in the relationship between business risk, growth opportunities, and institutional ownership and firm value. The integrative model proposed in this research offers a novel perspective by positioning capital structure as a strategic mechanism for value creation. These findings contribute to the theoretical understanding of firm value determination, particularly within the context of emerging markets during the post-crisis period of 2019–2023.
AN ENVIRONMENTAL ACCOUNTING APPROACH IN ANALYZING THE IMPACT OF THE ECOTOURISM INDUSTRY, INNOVATION, INFRASTRUCTURE INVESTMENT, AND GREEN ECONOMY ON SUSTAINABLE CITIES AND COMMUNITIES IN THE MANDALIKA SPECIAL ECONOMIC ZONE, WEST NUSA TENGGARA Mulia Rahmah; Arisetyanto Nugroho; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10490

Abstract

The development of sustainable cities and communities is an integral part of the Sustainable Development Goals (SDGs), particularly SDG 11. The Mandalika Special Economic Zone (SEZ) in West Nusa Tenggara has been designated as a national strategic project that requires environmentally oriented and participatory development governance. This study aims to analyze the influence of the ecotourism industry, innovation and creativity, infrastructure investment, and green economic practices on the development of sustainable cities and communities, using the environmental accounting approach as the conceptual framework. A quantitative approach is employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a survey of 210 respondents consisting of tourism actors, zone authorities, local communities, and investors. The results reveal that all independent variables—ecotourism industry, innovation, infrastructure investment, and green economy—have a positive and significant impact on sustainable cities and communities. Among these, green economic practices made the most dominant contribution. Furthermore, environmental accounting is proven to have a mediating role in strengthening the impact of these variables on regional sustainability. These findings highlight that environmental accounting functions not only as a reporting tool but also as a strategic instrument for enhancing transparency, accountability, and performance evaluation of sustainable development in the Mandalika SEZ. This study contributes theoretically to the development of environmental accounting studies and provides practical implications for managing national strategic zones through a sustainability lens.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agus Nugraha Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Ahmad Ramdani Salim Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Amsar Harahap, Rafi Andi Ayu Lestari Anggraini, Novita Lizza Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Aprita, Junia Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Biru, Rembulan Catra Banyu Budiarty, IDA Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darman, Regina Ade Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hary Devianto Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin hidayatullah, Hidayatullah hidayatullah Hikmawati, Ningsih Hotman Fredy I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Iman, Sadrul Imro’athush Sholihah, Husna Indo Santalia Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvan, Arief Irvandi Gustari IRVANDI GUSTARI Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jamiat, Ahmad Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Khairunnisa Khairunnisa Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Meldi Ade Kurnia yusri Merwati, Endang Etty Mohammad Djamil M. Nur Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mujnisa, A Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Muslim, Rafli Efendi Mutiara Felicita Amsal Nana Suryana Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel NAUFAL, NAUFAL Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novitasari, Shinta Novrianti Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Apriliana Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Retna Sari Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sakinah, Fitri Sari, Lola Fitria Sari, Resti Elma Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Syukri, Alfi Tanjung, Rifqi Aulia Tina Kartini Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wempie Pakiding Wicaksana, Satya Adi Widiatmoko, Pramujo Wieldy Menanda Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Winda Wulandari Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yessy Yanitasari Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zulkifli Zulkifli Zuwirna, Zuwirna