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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan 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 EkBis: Jurnal Ekonomi dan Bisnis 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 Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi 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) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Doddy Setiawan
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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KAJIAN TEKNIS PRODUKTIVITAS ALAT MUAT DAN ALAT ANGKUT DI PT SAPTAINDRA SEJATI JOB SITE PT ADARO KABUPATEN TABALONG, KALIMANTAN SELATAN Doddy Setiawan
Jurnal Eksakta Kebumian Vol. 1 No. 2 (2020): Vol 1, No 2 (2020): JURNAL EKSAKTA KEBUMIAN (JEK)
Publisher : Fakultas Teknologi Kebumian dan Energi, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.862 KB) | DOI: 10.25105/jek.v1i2.10724

Abstract

Kegiatan Pengupasan Lapisan Tanah Penutup merupakan suatu proses pemindahan lapisan tanah penutup yang bertujuan mengambil bahan galian yang berada di bawahnya.  Untuk  melaksanakan kegiatan  produksi  pengupasan  lapisan  tanah  penutup  diperlukan alat mekanis seperti alat gali muat dan alat angkut. Untuk mengetahui alat muat dan alat angkut  bekerja   maksimal maka diperlukan perhitungan produktivitas masing-masing alat.Untuk mengetahui produktivitas suatu alat diperlukannya beberapa data diantaranya data waktu siklus, spesifikasi alat yang digunakan. Penelitian dilakukan dengan metode observasi lapangan dan wawancara dengan objek studi kegiatan pengupasan dan pengangkutan di pit OB2 PT Sapta Indra Sejati job site PT Adaro indonesia. Kalimantan Selatan. Dari hasil pengamatan yang dilakukan didaptakan spesifikasi  tiap alat dimana alat yang diamati ialah Shovel PC 4000 dengan pasangannya Komatsu HD 1500, dengan kapasitas Bucket shovel PC 4000 ialah 24 Lcm sedangkan Vessel Komatsu HD 1500 kapasitas 60 Bcm. Serta data waktu siklus shovel PC 4000 ialah 0.49 menit sedangkan Komatsu HD 1500 ialah 49.01 menit. Produktivitas aktual alat muat shovel adalah 1154.65 Bcm/Jam dengan target 1440 Bcm/Jam tidak tercapai, dan untuk alat angkut Komatsu HD 1500 ialah 55.29 Bcm/Jam  degan target 62 Bcm/Jam tidak tercapai, Sehingga dilakukan perbaikan pada faktor faktor yang membuat produktivitas tidak tercapai diataranya perbaikan pada waktu waktu delay yang terjadi di minimalkan sehingga effesiensi kerja tiap alat meningkat, dimana effesiensi aktual Shovel sebesar 73% setelah perbaikan menjadi 92% sedangkan Komatsu HD 1500 sebesar 88% menjadi 95%, dengan perbaikan didapatkan hasil waktu siklus alat muat shovel PC4000 ialah 0.49 menit tetapi tidak adanya waktu delay sehingga effesiensi kerja pada shovel meningkat, sedangkan pada alat angkut komatsu HD 1500 ialah 46.88 menit.Dari hasil perbaikan produktivitas semula yang tidak tercapai menjadi tercapai dengan hasil produktivitas shovel PC 4000 ialah 1449.11 Bcm/Jam dan HD komatsu 1500 ialah 62.19 Bcm/Jam.
Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Yumna Rifdatul Ummah; Doddy Setiawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.396 KB) | DOI: 10.24815/jdab.v8i2.21332

Abstract

The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions
PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Abstract

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.
Reaksi Pasar pada Peristiwa Rebalancing Indeks Msci di Negara Asean-5 Arya Sindhung Widyatmoko; Doddy Setiawan
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7217

Abstract

AbstractRebalancing the MSCI index is essential information in order to make investment recommendations. This event caused a market reaction that affected the stock price. The research aims to analyze the influence of the MSCI index rebalancing on abnormal returns and trading volume activity of shares in ASEAN-5 countries in 2017-2021. From the test conducted, there was an effective  in abnormal returns after the announcement of the index rebalancing on stocks that were indexed. Trading volume activity also showed an increasement in volume of trading in stocks which indexed to the rebalancing. Meanwhile, for the shares of companies that experienced write-offs in the rebalancing index, there was a decline. Furthermore, for the trading volume activity of stocks that experienced additions or deletions in the rebalancing index, it was found an increase in the trading volume of their shares. The results of the hypothesis test show that there is a significant positive abnormal return and significant trading volume activity in stocks that have added to the index. Meanwhile, stocks that have been deleted have the results of hypothesis testing which show that there is a significant negative abnormal return and a significant trading volume activity.Keywords: Abnormal return, ASEAN-5, MSCI index rebalancing; Trading volume activity.AbstrakPengumuman rebalancing indeks MSCI merupakan informasi penting dalam pengambilan keputusan investasi. Pengumuman ini menimbulkan reaksi pasar yang berpengaruh terhadap harga saham. Penelitian ini bertujuan menguji pengaruh pengumuman rebalancing indeks MSCI terhadap abnormal return dan trading volume activity saham di negara ASEAN-5 pada tahun 2017-2021. Pengujian dilakukan dengan metode event study. Dari hasil pengujian, terdapat peningkatan abnormal return sesudah pengumuman rebalancing indeks terhadap saham yang mengalami penambahan pada indeks. Hasil yang sama juga terjadi pada trading volume activity dimana terdapat peningkatan volume perdagangan pada saham yang mengalami penambahan pada rebalancing indeks. Sedangkan untuk saham perusahaan yang mengalami penghapusan pada rebalancing indeks terdapat penurunan. Selanjutnya untuk trading volume activity saham yang mengalami penambahan maupun penghapusan pada rebalancing indeks ditemukan peningkatan volume perdagangan sahamnya. Hasil uji hipotesis menunjukan bahwa terdapat abnormal return yang signifikan positif dan trading volume activity yang signifikan pada saham yang mengalami penambahan pada indeks. Sedangkan untuk saham yang mengalami penghapusan mempunyai hasil uji hipotesis yang menunjukan bahwa terdapat abnormal return yang signifikan negatif dan trading volume activity yang signifikan.Kata Kunci: Abnormal return; ASEAN-5; Rebalancing indeks MSCI; Trading volume activity.
Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia Agita Zafi Rahmasari; Agung Nur Probohudono; Doddy Setiawan
AFEBI Accounting Review Vol. 5 No. 1 (2020): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.315

Abstract

The main purpose of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness in Indonesian companies. This research is a quantitative research and the samples consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness is measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection, government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes. This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.
Board Diversity and Corporate Social Responsibility Disclosure in ASEAN Banking Industry Reysvana Rukmana Cakti; Doddy Setiawan; Y Anni Aryani
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.54287

Abstract

Purpose : First, to find the determining factors which affects CSR disclosure in the ASEAN banking industry by examining the effect of diversity from gender, board size, and education. Second, observe and analyze the level and variation of ASEAN banking CSR disclosures.Method : This study uses a sample of the ASEAN banking industry with an observation period of 2017-2019. The bank annual report was examined to analyze the bank CSR disclosures using content analysis and panel data analysis.Findings : The inclusive results of this study reveal that there is a positive and significant effect of board education diversity on CSR disclosure of bank. Meanwhile, the diversity for board size and board gender is not significant for bank CSR disclosure. Based on statistical calculations, the level of CSR disclosure of banks varies from 13.09 percent to 27.89 percent, with on average they report each is Thailand 27.89 percent, Philippines 13.09 percent, Malaysia 17.04 percent, Singapore 14.49 percent, and Indonesia 25.17 percent.Novelty : First, this study contributes to the CSR literature, because the banking industry is generally avoided from CSR studies. Second, this study offers empirical evidence of board diversity on CSR disclosure. Third, adopts a cross-country approach across ASEAN rather than just one country. Fourth, present the results of the analysis under the CSR disclosure indicators GRI-G4 : financial service. Keywords : Corporate Social Responsibility Disclosure; Board Diversity; ASEAN; Banking Industry
PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Abstract

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.
Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic Muhammad Wisnu Girindratama; Nurma Juwita; Setyaningtyas Honggowati; Doddy Setiawan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.50610

Abstract

This study aims to examine the influence of the diversity of the board of commissioners and environmental pressures on the disclosure of sustainability reports before and during the COVID-19 pandemic. This research is quantitative and uses secondary data obtained from annual reports and sustainability reports issued by each company. The sample was determined using a purposive sampling technique. Before the COVID-19 pandemic, the size of the board of commissioners had a negative effect on the disclosure of sustainability reports, while gender, education, and citizenship diversity had a positive effect. During the COVID-19 pandemic, gender diversity and the size of the board of commissioners positively affected the disclosure of sustainability reports, whereas education and citizenship diversity had no effect. This study compares the influence of the diversity of the board of commissioners and environmental pressures before and during the COVID-19 pandemic.
Determinant Implementation of Accounting Digitalization in MSMEs Feby Millenia Itsnaini; Doddy Setiawan; Y Anni Aryani
The Asian Journal of Technology Management (AJTM) Vol. 17 No. 1 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2024.17.1.1

Abstract

Abstract: This research was conducted with the aim of determining the influence of relative advantage, organizational readiness, effort expectations and facilitating conditions on the implementation of accounting digitalization using a sampling technique, namely purposive sampling. This research was obtained in the form of primary data using collection techniques through questionnaires with a total of 116 MSME respondents in the city of Surakarta. The research method used is quantitative with data analysis techniques, namely variant-based Structural Equation Modeling (SEM). The data that has been collected is analyzed using SmartPLS 4. The results of this research find that expectations of efforts and facilitating conditions have a positive effect on the implementation of accounting digitalization, which means that accounting digitalization provides convenience and adequate facilities. Meanwhile, relative superiority and organizational readiness have a negative effect on the implementation of accounting digitalization, which means that MSME players feel that accounting digitalization does not provide adequate information for their business processes. The implication of the results of this research is to encourage the government to support the use of digital accounting among MSMEs by providing training in the form of socializing the use of new applications or technology to simplify the process of managing business finances. Keywords: Accounting digitalization, MSME, relative advantage, organizational readiness, expected effort
CYBERATTACKS ON THE ACCOUNTING PROFESSION :A LITERATUR REVIEW Surya, Dhimas; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19953

Abstract

This research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The impact of cyberattacks can be significant, including financial loss, reputational damage, compromise of financial data, erosion of trust, and operational disruption. Addressing these challenges requires a proactive approach that combines technology, policy and education. Investment in cybersecurity, awareness training, and a strong security culture are essential to mitigate cyber risks. Further research is needed to evaluate the effectiveness of cybersecurity strategies, the role of cybersecurity culture, rapid detection and response methods, integration of new technologies, and the impact of regulations. By raising awareness and implementing proactive measures, the accounting profession can improve its cybersecurity posture and protect critical financial information from cyber threats.
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Fatwasari Soeratno Putri Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah, Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani 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