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Analysis of management accounting information on competitive advantage in servitized manufacturing firms with decision making effectiveness and innovation by mediation Nugroho, Andri Setyato; Purwohedi, Unggul; Prihatni, Rida
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2971

Abstract

This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors
ANALISIS STRATEGI KEUANGAN MATRIKS UNTUK MENGETAHUI TINGKAT PERTUMBUHAN VALUE CREATION PERUSAHAAN BERKELANJUTAN Ridwan, Kiagus; Purwohedi, Unggul; Warokka, Ari
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 9 No. 2 (2018): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.403 KB) | DOI: 10.21009/JRMSI.009.2.04

Abstract

ABSTRAK Perkembangan industri panas bumi di kawasan ASEAN belum optimal, sehingga perusahaan perlu menganalisis kemampuan keuangannya untuk mengetahui permasalahan yang terjadi di dalam perusahaan. Konsep penciptaan nilai dan manajemen pertumbuhan dapat digabungkan untuk menjadi sebuah strategi keuangan matriks. Strategi ini merupakan alat diagnostik yang dapat digunakan untuk mengevaluasi dan menavigasi melalui perubahan kondisi keuangan dan menggambarkan situasi penciptaan nilai seta manajemen pertumbuhan pada periode tertentu, berdasarkan peringkat dan menempatkannya pada matriks kuadran. Penelitian ini menganalisis variabel Growth in sales, SGR, ROIC, WACC, dan spread EVA. Dalam strategi ini, setelah diketahui kondisi keuangan, maka perusahaan dipetakan ke dalam 4 grafik kuadran. Hasilnya bahwa pada tahun penelitian, hampir semua perusahaan yang bergerak di bidang energi panas bumi di kawasan ASEAN berada dalam kondisi defisit kas. Hal ini menyiratkan bahwa perusahaan perlu meningkatkan dana dari sumber internal maupun eksternal dan mempertahankan kemampuan laba. Di masa mendatang, kondisi keuangan perusahaan diharapkan masuk ke kuadran I dan II.
PENGARUH LITERASI KEUANGAN, PENERAPAN PENGELOLAAN KEUANGAN DAN PERILAKU MENABUNG TERHADAP KESIAPAN PENSIUN: STUDI EMPIRIS PADA ASN WANITA DI LINGKUNGAN PEMERINTAH PROVINSI DKI JAKARTA : Ori Raya Wardani, Ori Tunggul; Warokka, Ari; Purwohedi, Unggul
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 10 No. 2 (2019): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.126 KB)

Abstract

Kesiapan menghadapi masa pensiun adalah kemampuan individu untuk menjadikan kehidupannya nyaman dimasa pensiun, hal tersebut dapat tercapai apabila individu tersebut melakukan persiapan. Individu yang bekerja harus bertanggung jawab atas kehidupan di masa pensiun yang akan mereka hadapi, termasuk individu yang bekerja di lingkungan pemerintah. Pegawai pemerintah dengan fasilitas program dana pensiun belum terjamin dapat hidup nyaman di masa pensiunnya. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penerapan pengelolaan keuangan dan perilaku menabung terhadap kesiapan pensiun ASN wanita di lingkungan Pemerintah Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif. Objek penelitian ini adalah Kesiapan Pensiun ASN wanita Pemerintah Provinsi DKI Jakarta. Unit analisis yang digunakan adalah 36 SKPD Pemerintah Provinsi DKI Jakarta. Penentuan sampel menggunakan teknik probability sampling. Jumlah sampel yang digunakan sebanyak 389 sampel. Metode yang digunakan metode survey dengan kuisioner. Desain penelitiannya deskriptif dan tipe penelitan yang digunakan explanatory research. Metode analisis data yang digunakan dalam penelitian ini meliputi: analisis statistik deskriptif dan analisis statistik parametrik. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas dan uji hipotesis menggunakan SEM (Structural Equation Modeling). Hasil dari penelitian ini adalah literasi keuangan, penerapan pengelolaan keuangan dan perilaku keuangan berpengaruh secara positif terhadap perilaku menabunG
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN Ibrahim, Cut Nandia; Purwohedi, Unggul; Yusuf, Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2429

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis serta mengetahui pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, likuiditas, dan leverage terhadap ketepatan waktu penyampaian laporan keuangan. Teknik pengambilan sampel dalam penelitian ini menggunakan non-probability sampling melalui purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik dengan data panel dengan menggunakan alat bantu program SPSS 25. Penelitian ini memperoleh hasil sebagai berikut: (a) profitabilitas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan; (b) umur perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan; (c) ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan; (d) likuiditas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan (e) leverage tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
PENGARUH INFORMASI LAPORAN ARUS KAS DAN LABA AKUNTANSI TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Sakinah, Iis; Unggul Purwohedi; Musyaffi , Ayatulloh Michael
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 7 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laporan arus kas dan laba akuntansi terhadap volume perdagangan saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Sampel penelitian terdiri dari 32 perusahaan perbankan, yang dipilih menggunakan metode non-probability sampling dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder berbentuk kuantitatif, yang diperoleh dari laporan keuangan perusahaan serta data rata-rata volume perdagangan saham harian. Teknik analisis data yang digunakan dalam penelitian ini meliputi analisis deskriptif, uji persyaratan analisis, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) laporan arus kas berpengaruh negatif dan signifikan terhadap volume perdagangan saham; (2) laba akuntansi berpengaruh positif dan signifikan terhadap volume perdagangan saham; serta (3) laporan arus kas dan laba akuntansi secara simultan berpengaruh negatif dan signifikan terhadap volume perdagangan saham.
The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value Rahmah, Nafilah Alfa; Purwohedi, Unggul; Handarini, Dwi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.345

Abstract

In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.
Intrapreneurial Factors Influencing Organizational Citizenship Behaviour in Mobile Brigade Corps Hidayat, Syamsul; Meria, Lista; Purwohedi, Unggul; Safariningsih, Ratna Tri Hari; Kosasih, Fajar Gumilang; Budiarti, Sari
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.611

Abstract

The Mobile Brigade Corps of the Indonesian National Police carries strategic responsibilities that require personnel to demonstrate strong organizational citizenship behaviour supported by intrapreneurial attributes. Intrapreneurial factors within public security institutions are increasingly important to enhance adaptability innovation and sustainable organizational performance in line with the Sustainable Development Goals particularly SDGs 8 on decent work and SDGs 16 on strong institutions. This study aims to examine the influence of intrapreneurial related factors namely perceived organizational support empowering leadership and proactive personality on organizational citizenship behaviour with leader member exchange as a mediating variable. A quantitative approach was employed using a survey of 8020 Mobile Brigade Corps personnel with 367 respondents selected through simple random sampling. Data were analyzed using Structural Equation Modeling with AMOS version 24. The results indicate that perceived organizational support empowering leadership and proactive personality significantly influence organizational citizenship behaviour both directly and indirectly through leader member exchange. The mediating role of leader member exchange strengthens the relationship between intrapreneurial factors and extra role behaviour. The findings highlight the importance of fostering an intrapreneurial environment within public security organizations to promote voluntary and proactive employee behaviour. This study contributes to organizational development strategies that support institutional effectiveness sustainability and the achievement of SDGs oriented governance.
Transformasi Digital dalam Sistem Perpajakan Daerah: Apakah Memperkuat Faktor Utama Kepatuhan Pajak? Ali Abrori; Unggul Purwohedi; Muhammad Yusuf
Jurnal Bina Praja Vol 16 No 3 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.687-701

Abstract

The contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government. Therefore, understanding the factors that influence tax compliance is essential for easing the central government's budget constraints and strengthening local government self-reliance. This study examines the relationship between tax morale, tax awareness, and tax service quality in shaping tax compliance in Jakarta Province. In addition, this study explores how digital transformation affects the relationship between these factors and tax compliance. The research methodology is quantitative, where the Partially Least Square-Structured Equation Model (PLS-SEM) is employed. The data was collected through questionnaires on land and building tax at UPPD Kelapa Gading, a local tax office in Jakarta. Using convenience sampling, we obtained 188 valid respondents for analysis. The finding concluded that tax morale and tax service quality positively affect the taxpayer. On the other hand, tax awareness has no significant effect on tax compliance. Meanwhile, the implementation of information technology to streamline the business process was effective in improving the relationship between tax awareness and tax service quality to tax compliance but has minimal effect on tax morale. This finding implies that enhancing tax compliance requires both internal and external perspectives. Meanwhile, solely improving taxpayers' knowledge has a minimal impact. Furthermore, digital transformation effectively enhances external factors, such as tax awareness and tax service quality, by providing taxpayers with easy access to reporting, notification, and paying taxes.
Preparation of Performance Audit Guidelines to Improve the Capabilities of Government Internal Supervision Apparatus (Case Study on the Inspectorate of the Indonesian Maritime Security Agency) Toba Antanov Simangunsong; Adam Zakaria; Unggul Purwohedi
Return : Study of Management, Economic and Bussines Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i7.386

Abstract

The results of the evaluation by BPKP on the capabilities of APIP Bakamla for the last three years until now show that APIP's capabilities for the Role and Service elements are still at level 2 (two) where the parameters of the implementation of the performance audit have not been met. This problem arises because the Bakamla Inspectorate does not have technical guidelines on procedures for carrying out good performance audits. Therefore, the researcher helps to develop technical guidelines for performance audits that assess the economic, efficiency, and effectiveness aspects (3E) aspects of the implementation of the main tasks and functions of work units within the Maritime Security Agency. The goal to be achieved is the drafting of performance audit guidelines at the Bakamla Inspectorate so that the Bakamla Inspectorate can conduct performance audits in accordance with applicable regulations. This performance audit guideline includes starting from the stages of Performance Audit Planning, Performance Audit Implementation, and Preparation of Performance Audit Results Report. This research is an applied research that aims to address real problems faced in the world of practice, both individuals, communities, and organizations. This research uses a project-based scheme, namely carrying out activities in the form of projects that aim to provide solutions to problems faced by the Bakamla Inspectorate. The scope of the research is the application of performance audits at the Bakamla Inspectorate. The result of this research is the issuance of the Decree of the Head of the Maritime Security Agency of the Republic of Indonesia Number 174 of 2025 dated May 27, 2025 concerning Technical Guidelines for Performance Audit of the Maritime Security Agency of the Republic of Indonesia and has been implemented through the Decree of the Head of the Maritime Security Agency Number: PW.03/530/2025 dated June 10, 2025 concerning the implementation of performance audit activities at the Directorate of Research and Development of Bakamla RI in 2025. The implementation of this performance audit will certainly have an impact on increasing APIP's capabilities on the Role and Service elements to level 3 (three).
PENGARUH TQM TERHADAP ROI DAN NILAI PERUSAHAANPADA INDUSTRI KULINER INDONESIA Ayu Juwita; Unggul Purwohedi; Muhammad Yusuf
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 2 (2026): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/Relevan.2026.10090

Abstract

Artikel ini bertujuan menguji keterkaitan Total Quality Management (TQM), Return on Investment (ROI), dan nilai perusahaan pada usaha kuliner di Indonesia. Dinamika persaingan, perubahan perilaku konsumen, serta penggunaan layanan digital membuat pelaku usaha perlu memperhatikan mutu proses, mutu layanan, dan efektivitas pengelolaan investasi secara bersamaan. Penelitian menggunakan rancangan kuantitatif eksplanatori dengan responden sebanyak 250 orang yang terdiri atas pemilik usaha, manajer operasional, dan supervisor pada perusahaan kuliner menengah dan besar. Pemilihan responden dilakukan secara purposive, sedangkan pengujian model menggunakan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS). Hasil analisis memperlihatkan bahwa TQM memberi pengaruh positif terhadap ROI dan nilai perusahaan. ROI juga berpengaruh positif terhadap nilai perusahaan dan berperan sebagai mediator dalam hubungan TQM dengan nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan mutu yang terencana tidak hanya memperbaiki proses internal, tetapi juga mendukung efektivitas investasi, reputasi, dan prospek bisnis kuliner. Penelitian ini memberi kontribusi pada kajian manajemen kualitas dan keuangan perusahaan, serta menawarkan arahan praktis bagi pelaku industri kuliner dalam mengembangkan keunggulan bersaing yang berkelanjutan.
Co-Authors Achmad Fauzi Adam Zakaria Aditya Pratama Afiffah, Annida Aji Ahmadi Sasmi Akbar Kurnianto Aldy Nova Ramadhoni Ali Abrori Andini Sih Afsari Utami Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Ayatulloh Michael Musyaffi Ayu Juwita Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Dhea Ananda Diah Armeliza Dicky Iranto Diena Noviarini Dini Destiara Ekaputri Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fadya Safa Nabilla Fathurohman, Muhammad Fatihah, Inggit Ukhti Fawazkha Salsa Binha Gatot Nazir Ahmad Gentiga Muhammad Zairin Hamidah . Hanna, Laurencia Audrey Hendrarini Suryaningtiyas Hera Khairunnisa Heru Dwiyanto I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia IGKA Ulupu Indah Muliasari Indra Pahala Jenny Setyowati Jessica Naomi Theodora Jihan Farsyadila Az-Zahwa Josua Sirait Kosasih, Fajar Gumilang Lasniroha, Magdalena M. Farian Thaib I. Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mardi Maulana Amirul Adha Mega Arthika Dewi Meria, Lista Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Nurul Muvida Radjaki Pirnando Pirnando Prameswari, Almira Dian Prameswari Puspitasari, Ananda Rachmadevi, Gita Astika Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Ricky Humisar Siahaan Rida Prihatni Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Rochma Sudiati Safariningsih, Ratna Tri Hari Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari sari budiarti Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Siti Rahayu Ningsih Sondang Salnika Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Surya Anugrah Susan Fahirah SYAMSUL HIDAYAT Thaib I., M. Farian Toba Antanov Simangunsong Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Wahyu Wastuti Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf Syaifulloh Zakaria, Adam Zakiyyah Riris Merbaka ⁠⁠Surya Anugrah