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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Agora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Falah : Jurnal Ekonomi Syariah Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia EkBis: Jurnal Ekonomi dan Bisnis Jurnal Wacana Ekonomi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IJECS: Indonesian Journal of Empowerment and Community Services Al-Muamalat : Jurnal Ekonomi Syariah Journal Of Business, Finance, and Economics (JBFE) Journal of Indonesian Economy and Business SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Accounting Analysis Journal Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Accounting and Business Education
Doddy Setiawan
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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DO SUSTAINABILITY REPORTING AND FIRM SIZE DRIVE FIRM VALUE? PROFITABILITY’S ROLE Yohanna Thresia Nainggolan; Putri Nanda Sari; Doddy Setiawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3540

Abstract

Introduction: This study aims to determine the influence of sustainability reports and company size on firm Value with profitability as a variable moderation in energy and mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Based on 110 research populations, there are 29 companies that meet the criteria for determining research samples using the technique Purposive sampling. Methods: Data analysis technique using linear regression analysis multiple regression and Moderated Regression Analysis (MRA) with research methods quantitative.Results: The research results showed that sustainability reports had an effect on firm Value, company size does not affect the value companies, profitability is not able to moderate the influence of sustainability reports on firm Value, and profitability is not able to moderate the influence company size to firm Value.Conclusion and suggestion : The study concludes that sustainability reports have a significant effect on firm value. However, firm size does not influence firm value, and profitability does not moderate the effect of sustainability reports or firm size on firm value. Investors should not base investment decisions solely on firm size and profitability, but should also consider the transparency of sustainability disclosures, as these provide relevant non-financial insights for evaluating long-term investment prospects. Keywords: Company Size, Firm Value, Sustainability Report
CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Abstract

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.
Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification.  Results:  The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities.  Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.
The role of sustainability committee and sustainability report quality in carbon emission disclosure Budianto; Doddy Setiawan; Wahyu Widarjo; Taufiq Arifin
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44941

Abstract

Purpose - This study aims to analyze the role of sustainability committees and the quality of sustainability reports on carbon emission disclosure in energy and mining companies in Indonesia. Methodology/approach - This research is a quantitative study using panel data. Model estimation uses the OLS method. The sample consists of energy and mining companies listed on the Indonesia Stock Exchange (IDX). Data were collected from annual and sustainability reports for the period 2020-2023. Findings - The empirical results indicate that both sustainability committees and sustainability report quality have a positive and significant influence on carbon emission disclosure. The presence of a sustainability committee enhances corporate commitment to environmental transparency, leading to more extensive carbon emission disclosure. Furthermore, sustainability reports that are subject to independent external assurance exhibit higher levels of carbon emission disclosure, suggesting that report quality contributes to improved environmental reporting practices. Thoeretical/Practical/Social implications - The findings support legitimacy and stakeholder theories by highlighting the role of sustainability governance in enhancing environmental accountability. Policymakers are encouraged to require sustainability committees and promote independent external assurance practices to improve the credibility, quality, and transparency of corporate sustainability disclosures. Originality/value - This study provides novel evidence that sustainability report quality, proxied by independent external assurance, positively influences carbon emission disclosure. The robustness test using Tobit regression further confirms the consistency of the findings across alternative model specifications.
Engineering And Application Of Vibration System Granulator Machine For Processing Organic Waste Into Compost In Gondangrawe Village Livestock Farmer Group Boyolali Budi Kristiawan; Doddy Setiawan; Musabbikhah Musabbikhah
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 7 No. 1 (2026)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v7i1.7544

Abstract

Compost production by partners in Gondangrawe Village, Boyolali, is still conventional with a capacity of 100 kg/month, lowquality,and inconsistent. The objective of this community service project is to design and implement a vibration system granulator machine to process organic waste, in order to improve production efficiency, quality, and the economic value of compost. The implementation method includes engineering design validated through Finite Element Analysis (FEA), manufacturing, as well as intensive training and assistance to KTTSR related to operations and packaging. The results of this community service project are the implementation of a granulator machine unit that has been proven to be safe (Safety Factor 15.00) and economically feasible. The application of this technology has successfully increased production capacity to 160 kg/month (8 hours of operation) and produced more uniform compost granules, thereby facilitating measurement and increasing sales value
Sharia Supervisory Board, Maqāṣid al-Sharīʿah, and Financial Performance: Evidence from Islamic Banks Marheni; Doddy Setiawan; Falikhatun; Lulus Kurniasih
Al-Muamalat Vol. 13 No. 2 (2026): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v13i2.54632

Abstract

Islamic banking performance is increasingly evaluated not only through conventional financial indicators but also by the achievement of Maqāṣid al-Sharīʿah. However, evidence remains limited on how Sharia Supervisory Board (SSB) characteristics influence financial performance through Maqāṣid achievement, as well as how governance and disclosure mechanisms condition the relationship. Therefore, this study aimed to examine the direct, mediating, and moderating roles of Sharia governance mechanisms using panel data from 45 listed Islamic commercial bank across multiple countries during 2023–2025 (135 observations). The analysis was conducted using Panel Least Squares fixed-effects estimation. The SSB Index was measured across seven dimensions, while financial performance was proxied by the profit-and-loss-sharing (PLS) ratio. Mediation was tested through the Sobel test with bootstrapping (5,000 resamples), and moderation was assessed through interaction terms for Sharia Governance and Islamic Social Reporting (ISR). The results showed that SSB expertise, institutional affiliation, and board size significantly enhanced Maqāṣid achievement. Meanwhile, the Maqāṣid al-Sharīʿah Index strongly and positively affected financial performance and mediated the relationship between key SSB characteristics and outcomes. Sharia Governance and ISR further strengthened this relationship. In conclusion, Islamic banking performance is driven by substantive Sharia supervision and effective internalization of Maqāṣid objectives rather than symbolic governance. This study offers novel evidence that Maqāṣid achievement functions as a strategic, measurable driver of financial performance with implications for SSB competency and disclosure standards.
Foreign Board Composition and Sustainability Committee’s Impact on Carbon Emission Disclosure in Indonesian Listed Firms Budianto; Doddy Setiawan; Wahyu Widarjo; Taufiq Arifin
Accounting Analysis Journal Vol. 15 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v15i1.41486

Abstract

Purpose: The study examines how foreign board members and a sustainability committee affect carbon emission disclosure (CED) in Indonesian firms. The study posits that firms with governance structures comprising foreign directors and foreign commissioners, supported by a sustainability committee, are more likely to enhance their commitment to transparent CED information to the public. Methods/Study design/Approach: The study employs unbalanced panel data from 2,893 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange (IDX) over the 2014-2023 period. The hypotheses are tested using fixed-effects regression and moderation analysis. The data were obtained from official IDX publications and corporate websites. Result/Findings: The findings indicate that the presence of foreign directors actually lowers the CED because they focus more on creating economic value than on voluntary disclosure, thereby making the monitoring of sustainability practices less effective. However, this negative effect can be transformed into a more positive one if the company has a sustainability committee, which acts as a governance mechanism to provide information, coordination, and monitoring, in line with agency theory, thereby helping foreign directors understand sustainability issues and mitigating their shortcomings in the Indonesian context. Novelty/Originality/Value: Specific research examining the relationship between foreign directors, foreign commissioners, and sustainability committees on CED in Indonesia is still limited.
Corporate Waste Disclosure: A Systematic Review and Future Research Agenda Desi Zulvina; Doddy Setiawan; Y Anni Aryani; Taufiq Arifin
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.50239

Abstract

Research Originality: No prior systematic review has mapped corporate waste disclosure as a standalone research construct. This study fills that gap by synthesizing the field's theoretical foundations, geographical distribution, measurement approaches, and determinants and consequences. Research Objectives: This study systematically reviews the existing literature on corporate waste disclosure to map what is known, identify gaps, and propose a structured agenda for future research. Research Method: Using a systematic literature review (SLR) following the PRISMA protocol, ten scholarly articles were selected from the Scopus database based on predefined inclusion and exclusion criteria and analyzed through content analysis. Empirical Results: Given the limited body of literature on corporate waste disclosure, this study identified 10 scholarly articles that met the inclusion criteria—underscoring the field's nascent state. Studies remain limited and geographically concentrated in developed countries, with the role of top management characteristics and ownership structure largely unexplored. Implications: Researchers are encouraged to examine board characteristics and ownership structure as determinants of waste disclosure, particularly in emerging market contexts. For policymakers, the findings underscore the need for mandatory disclosure standards aligned with international norms and incentive mechanisms to promote high-quality waste reporting. JEL Classification: M41, Q53, Q56, G30
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Ida Kristiana; Nabila Syaharani Selima; Doddy Setiawan
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
Impression Management in Indonesia: Critical Analysis and Areas for Future Research Arif Santoso; Y. Anni Aryani; Doddy Setiawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

Abstract

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Desi Zulvina Devi Wahyu Utami Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Arief Sudaryono Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati Jaka Winarna JAKA WINARNA Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Lulus Kurniasih Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Marcellina Widiyastuti Marheni Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Pinkan Wulan Sari Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama Wahyu Widarjo Wahyu Widarjo WAHYU WIDARJO Wahyu Widarjo Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya