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All Journal EL-MUHASABA Jurnal Aplikasi Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) Performance : Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Akuntansi dan Ekonomi Bisnis Wadiah : Jurnal Perbankan Syariah Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Business and Investment Review Istithmar: Jurnal Studi Ekonomi Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat
Diah Nurdiwaty
Fakultas Ekonomi Dan Bisnis Universitas Nusatara PGRI Kediri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024 Nurrenza Azizah; Erna Puspita; Diah Nurdiwaty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1702

Abstract

This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting information systems on financial performance in MSMEs in Kediri City, as well as provide recommendations for MSME actors to improve financial performance. This study uses a quantitative approach with a sampling technique using the slovin formula with a sample of 100 respondents, namely MSME actors registered at DINKOP UMTK Kediri City, and data is collected through questionnaires. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, determinant coefficient test, t test, and F test.
Pengaruh Efisiensi Operasional, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bei Periode 2022-2024 Dwi Wulandari; Faisol Faisol; Diah Nurdiwaty
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1304

Abstract

The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 16 companies selected using purposive sampling, with a total of 48 observations. This research applies a quantitative approach using panel data regression analysis and hypothesis testing through partial (t-test) and simultaneous (F-test) methods with STATA version 14. The best model used is the Random Effect Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that leverage has a significant negative effect on financial performance when tested partially, while operational efficiency and firm size do not have a significant partial effect. However, when tested simultaneously, operational efficiency, leverage, and firm size significantly influence the financial performance of food and beverage manufacturing companies listed on the IDX.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, MOTIVASI BERWIRAUSAHA, E-COMMERCE, DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA Nurdiwaty, Diah; Widiawati, Hestin Sri
Jurnal Pendidikan Ekonomi Vol 9, No 1 (2024)
Publisher : STKIP PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jupeko.v9i1.8681

Abstract

Minat berwirausaha dapat dipengaruhi oleh faktor eksternal berupa lingkungan keluarga maupun faktor internal berupa pengetahuan dan motivasi berwirausaha. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengetahuan kewirausahaan, motivasi berwirausaha, e-commerce, dan lingkungan keluarga terhadap minat berwirausaha pada mahasiswa. Penelitian ini adalah penelitian kuantitatif dengan sifat klalusal komparatif dengan populasi penelitian adalah mahasiswa prodi Akuntansi Universitas Nusantara PGRI Kediri angkatan 2021-2022. Pengambian sampel menggunakan rumus slovin berjumlah 122 responden dan dikumpukan melalui kuesioner yang mencakup data primer dan sekunder. Uji vaiditas, uji reiabiitas, uji asumsi kasik, uji koefisien determinasi, dan uji hipotesis digunakan dalam analisis data. Hasil penelitian ini menunjukkan bahwa pengetahuan kewirausahaan (X1), motivasi berwirausaha (X2) berpengaruh signifikan terhadap minat berwirausaha, e-commerce (X3) tidak berpengaruh terhadap minat berwirausaha, dan lingkungan keluarga (X4) berpengaruh signifikan terhadap minat berwirausaha. Secara simultan keempat variabel X berpengaruh terhadap variabel Y. Sasaran yang dapat penulis sampaikan yaitu bagi peneliti seanjutnya agar dapat dijadikan pedoman untuk mengetahui pengaruh minat berwirausaha dan mencoba menggunakan variabel ain seain variabel yang digunakan dalam penelitian ini khususnya variabel yang sejenis dengan variabel e-commerce
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Intervening Farrah Annisya; Diah Nurdiwaty; Mar’atus Solikah
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i4.2695

Abstract

The food and beverage manufacturing industry in Indonesia continues to show stable growth despite facing post-pandemic economic challenges. However, company values in this sector have fluctuated, indicating the influence of internal company factors. This study aims to analyze the direct and indirect effects of liquidity, profitability, and company size on company value, with financial performance as an intervening or mediating variable. This study uses a quantitative approach with causality research methods to understand the cause-and-effect relationships between variables. The analytical techniques used include path analysis and the Sobel test to test the mediation effect. The results show that profitability has a significant influence on financial performance and also has a direct positive effect on company value. Meanwhile, financial performance has a significant negative effect on company value. Nevertheless, financial performance has been shown to mediate the relationship between profitability and company value. This finding confirms that profitability is a key factor influencing company value, both directly and through financial performance as a mediating variable. Conversely, liquidity and company size were not found to be dominant factors in influencing company value. The practical implication of this study is the importance of focusing on increasing profitability as a primary strategy in corporate financial planning. For investors, these results can also be a consideration in evaluating the health and prospects of a company in making investment decisions.
ANALISIS PENGARUH PENJUALAN, BIAYA PRODUKSI, DAN BIAYA OPERASIONAL TERHADAP LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Pramudyanti, Naomi; Nurdiwaty, Diah; Linawati, Linawati
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4507

Abstract

Manufacturing companies, especially the food and beverage subsector, play an important role in national economic growth. This study aims to analyze the effect of sales volume, production costs, marketing costs, and administrative and general costs on the net profit of food and beverage companies listed on the Indonesia Stock Exchange for the period 2022–2024. Using a quantitative approach with multiple linear regression methods, this study involved 27 companies selected through purposive sampling techniques, resulting in 81 observation data over three years. Data were obtained from the company's annual financial reports through the website [www.idx.co.id](http://www.idx.co.id) and processed using SPSS version 25. The results of the study show that partially, production costs, marketing costs, and administrative and general costs have a significant effect on net profit, while sales volume does not have a significant effect. Simultaneously, these four variables have a significant effect on net profit. This finding confirms that cost management efficiency plays a greater role in increasing net profit than increasing sales volume.
Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024 Cahyo Wijayanto; Diah Nurdiwaty; Andy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1177

Abstract

Abstract : The telecommunications industry in Indonesia has experienced rapid growth in line with the increasing public demand for digital services. However, behind this growth, telecommunications companies also face financial risks that could lead to bankruptcy.  This study aims to analyze the bankruptcy potential of telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024 using the Springate model (S-Score). The research employs a descriptive quantitative approach. The population consists of 18 telecommunications sector companies listed on the IDX during 2020–2024. From this population, 15 companies were selected as samples using purposive sampling techniques. The data used are the annual financial statements of each company. The Springate model calculates scores based on four financial ratios: working capital to total assets (X1), earnings before interest and taxes to total assets (X2), earnings before tax to current liabilities (X3), and sales to total assets (X4). The results of the study indicate that 13 companies have an S-Score below the threshold of 0.862, signaling a potential risk of bankruptcy, such as PT Centratama Telekomunikasi Indonesia Tbk (CENT) and PT First Media Tbk (KBLV). On the other hand, companies such as PT Telkom Indonesia Tbk (TLKM) and PT Sarana Menara Nusantara Tbk (TOWR) show S-Scores above the threshold and are considered financially healthy. These findings can serve as a reference for management, investors, and other stakeholders in making informed decisions. Abstrak : Perkembangan industri telekomunikasi di Indonesia semakin pesat seiring meningkatnya kebutuhan masyarakat terhadap layanan digital. Namun, di balik pertumbuhan tersebut, perusahaan telekomunikasi juga dihadapkan pada risiko keuangan yang dapat memicu kebangkrutan. Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan perusahaan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 hingga 2024 dengan menggunakan model Springate (S-Score). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini terdiri dari 18 perusahaan sektor telekomunikasi yang terdaftar di BEI selama tahun 2020–2024. Dari populasi tersebut, diambil 15 perusahaan sebagai sampel melalui teknik purposive sampling. Data yang digunakan merupakan laporan keuangan tahunan masing-masing perusahaan. Model Springate menghitung skor menggunakan empat rasio, yaitu modal kerja terhadap total aset (X1), laba sebelum bunga dan pajak terhadap total aset (X2), laba sebelum pajak terhadap kewajiban lancar (X3), dan penjualan terhadap total aset (X4). Hasil penelitian menunjukkan bahwa 13 perusahaan memiliki nilai S-Score di bawah ambang batas 0,862, yang menandakan potensi kebangkrutan, seperti PT Centratama Telekomunikasi Indonesia Tbk (CENT) dan PT First Media Tbk (KBLV). Sebaliknya, perusahaan seperti PT Telkom Indonesia Tbk (TLKM) dan PT Sarana Menara Nusantara Tbk (TOWR) menunjukkan nilai S-Score di atas ambang batas dan tergolong sehat. Temuan ini dapat menjadi acuan bagi manajemen, investor, dan pihak-pihak terkait dalam pengambilan keputusan.    
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Perusahaan Pertambangan Putri Mbera, Kristina; Faisol; Nurdiwaty, Diah
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/dmh1tq44

Abstract

This study aims to investigate the impact of liquidity ratio, solvency, and profitability on the stock prices of mining companies listed on the IDX (Indonesian Stock Exchange) from 2018 to 2022. The research employs a causal-comparative technique with a quantitative approach. The population consists of mining companies listed on the IDX during the period from 2018 to 2022, totaling 40 companies, and the sampling technique used is purposive sampling. Data analysis employs multiple linear regression analysis. The test results using the t-test indicate that liquidity (Current Ratio) has no partial effect on stock prices (p-value 0.165). Solvency (Debt to Asset Ratio) also shows no partial effect on stock prices (p-value 0.529). However, profitability (Return on Asset) exhibits a significant effect on stock prices (p-value 0.001). The F-test results demonstrate that liquidity (Current Ratio), solvency (Debt to Asset Ratio), and profitability (Return on Asset) collectively influence stock prices (p-value 0.011).
BUSINESS INCUBATORS AS ENABLERS TO INNOVATION CAPABILITIES OF MSMEs: AN EMPIRICAL EVIDENCE FROM INDONESIA Faisol, Faisol; Nurdiwaty, Diah; Widiawati, Hestin Sri; Winarko, Sigit Puji
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 1 (2024): Special Edition in Collaboration with The 4th International Conference on Agricu
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i1.21956

Abstract

Business incubators are seen as crucial enablers of innovation, offering mentoring and other support to the budding entrepreneurs and enterprises. Numerous investments have been made by the Governments and other agencies to support the growth of business incubators, including those in the infrastructure, finance, human resources and communication technologies. Using cross-section data from 156 representatives of MSMES in the City of Kediri (East Java Province of Indonesia), this study examines how business incubator capability is perceived to affect the innovation performance of regional MSMEs. Data has been analyzed using Structural Equation Modeling - Partial Least Squares techniques. Service Capacity, Financial Strength and Incubation Capacity has been identified as three important characteristics of the business incubators to support the innovation capability of MSMEs. Additionally, this study found that communication infrastructure in business incubators plays a significant moderating role to influence the innovation performance of MSMEs being incubated. In order to assist the growth of domestic technology entrepreneurs and innovation performance, this study supports the idea that developing economies should prioritize free knowledge transfer platforms through the over business incubators.
Analisis DER, EPS, ROA, ROE, dan NPM Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bei Tahun 2019-2023 Astriana Dewi; Badrus Zaman; Diah Nurdiwaty
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2417

Abstract

The research was conducted to determine the influence of Debt to Equity Ratio, Earning Per Share, Ratio on Asset, Ratio on Equity, Net Profit Margin, on the share prices of Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2023.The population in this study are all financial reports of manufacturing companies in the food and beverage sub-sector for 2019-2023 which were published on the website www idx.co.id. The research sample was taken based on a purposive sampling technique. In this study, the research samples were 35 financial reports. Data analysis uses multiple linear regression analysis.The research results show that partially the DER variable has a significant effect on stock prices with a significance value of 0.05 < 0.020. The EPS variable has no significant effect on share prices with a significance value of 0.05 > 0.973. The ROA variable has no significant effect on share prices with a significance value of 0.05 > 0.904. The ROE variable has a significant effect on share prices with a significance value of 0.05 < 0.000. Simultaneously the variables DER, EPS, ROA, ROE, and NPM have a significant effect on share prices, this can be seen from the probability value of 0.000 or the probability value <0.05. With a simultaneous coefficient of determination of 57.1%.
Implementasi SiKaDi (Sistem Kasir Digital): Solusi Efektif Dalam Mengatasi Tantangan Manajerial UMKM Di Kelurahan Ngronggo Kota Kediri Sri Widiawati , Hestin; Faisol, Faisol; Puji Winarko, Sigit; Linawati, Linawati; Nurdiwaty, Diah; Zulistiani, Zulistiani; Dewa Bagaskara, Ardha; Irfan Romadhony , Rahmad
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i3.1926

Abstract

Pengabdian masyarakat di Paguyupan UMKM “Nawasena” di Kelurahan Ngronggo bertujuan meningkatkan manajemen usaha ibu-ibu pengusaha rumah tangga dengan mengimplementasikan Sistem Kasir Digital (SiKaDi). Komunitas ini menghadapi berbagai kendala manajerial seperti pencatatan transaksi manual yang kurang akurat, pengelolaan stok yang tidak efektif, serta pemasaran yang terbatas, terutama dalam pemanfaatan digital marketing. Melalui pendekatan partisipatif dan kolaboratif, kegiatan ini dilakukan secara bertahap dengan sosialisasi, pelatihan penggunaan SiKaDi dan pemasaran digital, penerapan teknologi di lapangan, pendampingan teknis, serta penguatan keberlanjutan program. Pelatihan yang dilakukan mencakup pemahaman teknis SiKaDi, manajemen stok secara digital, serta pemasaran produk melalui media sosial. Implementasi SiKaDi berhasil meningkatkan efisiensi pencatatan transaksi secara real-time, mengurangi kesalahan manual, serta memudahkan pembuatan laporan keuangan yang akurat. Anggota UMKM melaporkan kemudahan dalam mengelola kas, mengontrol stok produk, dan memperoleh data keuangan yang transparan untuk pengambilan keputusan yang lebih tepat. Selain itu, pelatihan pemasaran digital meningkatkan kesadaran anggota untuk memanfaatkan media sosial dalam memperluas pasar, sehingga terjadi peningkatan aktivitas promosi dan penjualan produk dalam beberapa bulan pertama. Meski demikian, tantangan adaptasi teknologi dan keterbatasan akses internet masih perlu mendapat perhatian melalui pendampingan lanjutan. Rekomendasi dari kegiatan ini meliputi penyelenggaraan pelatihan berkelanjutan, peningkatan infrastruktur digital kelurahan, pembentukan forum UMKM untuk berbagi pengetahuan, serta kolaborasi dengan lembaga keuangan dan pemerintah dalam mendukung pengembangan usaha. Implementasi SiKaDi diharapkan dapat memperkuat kemandirian UMKM, meningkatkan produktivitas, memperluas pasar, dan mendukung pertumbuhan ekonomi lokal secara inklusif dan berkelanjutan, sejalan dengan tujuan pembangunan berkelanjutan SDG 8.
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Afifah, Riska Ardina Nur Ali Djamhuri Alvina Putri Damayanti Amin Tohari Andarwati, Bela Ayu Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anita, Puput Ari Kamayanti Arinda, Nadya Tri Astriana Dewi Astutik, Aprilia Nur Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Cahyo Wijayanto Devaria Ayu Dewa Bagaskara, Ardha Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dwi Wulandari Dyah Ayu Paramitha Efda Kristinawati Faisol Faisol Faisol Faisol Faisol Farrah Annisya Fastami’ Lima Yukha Firdawati, Ery Fitrias, Liffi Yanu Haji, Verona Irfan Romadhony , Rahmad Jahan, Syarifah Nur Khasanah, Ainin Laksana, Ryan Galih Cahya Larasati, Adelya Dwi Linawati Linawati Linawati Linawati Meiswari, Oryza Sativa Mevi Auriel Sefianing Putri Muwahhidah, Zulva Nariranti, Onnyk Novita Novita Nurjanah, Putri Rizki Nurrenza Azizah Oryza Sativa Meiswari Prabowo, Khabib Setyo Pramudyanti, Naomi Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puput Rustianne Febri Hadi Puspasari, Retno Puspita, Erna Putri Larasati, Putri Putri Mbera, Kristina Putri, Sofhie Melani Qodriana, Ersa Lailatul Ratih Kumalasari Niswatin RESTIN MEILINA Retno Ayu Muninggar Rini, Rizka Setyo Risna Widya Rachmanila Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Sari, Meilinda Trinita Septiani, Erika Tri Setyowati, Marshela Dewi Shavitri, Pungky Indah Dyah SIGIT PUJI WINARKO Sigit Wisnu Setya Bhirawa Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Suryanto, Wahyu Susanti, Agustiana Ayu Tengku Riza Zarzani N Therisia, Reficensa Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Yulaekah, Maria Siti Zulistiani, Zulistiani