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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Pengungkapan Corporate Social Responsibility Dan Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Iqbal, M Choirul; Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1791

Abstract

Penelitian ini berupaya untuk mengetahui pengaruh ukuran dan umur perusahaan terhadap kinerja keuangan dengan menggunakan pengungkapan CSR sebagai variabel intervening. Fokus penyelidikannya adalah perusahaan manufaktur barang konsumsi yang terdaftar di BEI tahun 2019 - 2022. Metode purposive sampling dipakai untuk menetapkan sampel. Software WarPLS Versi 8.0 dipakai sebagai metode analisis data. Temuan penelitian menunjukkan bahwasanya kinerja keuangan suatu perusahaan menurun seiring dengan meningkatnya ukurannya. Di satu sisi lamanya umur perusahaan tidak menjamin berdampak pada kinerja keuagan yang baik. Kemudian ukuran perusahaan yang besar tidak menjamin keterlibatan perusahaan dalam aktivitas CSR, sedangkan perusahaan yang telah lama beroperasi maka semakin tinggi keterlibatan perusahaan dalam aktivitas CSR. Perusahaan yang sering terlibat dalam aktivitas CSR memiliki kinerja keuangan yang baik. Hasilnya Pengungkapan CSR tidak mampu memediasi hubungan ukuran perusahaan dan umur perusahaan terhadap kinerja keuangan perusahaan sebagai variabel intervening.
Pengambilan Keputusan Investasi Cryptocurrency pada Generasi Z Danurwenda, Raihan; Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1792

Abstract

Minat Generasi Z dalam investasi dipicu oleh ketersediaan informasi yang semakin terbuka mengenai investasi cryptocurrency, tetapi banyak Generasi Z berinvestasi hanya karena tren belaka tetapi tidak mempunyai pengetahuan yang cukup. Meninjau hal tersebut studi ini bertujuan melihat pengaruh literasi keuangan, toleransi risiko, dan overconfidence terhadap keputusan investasi cryptocurrency. Populasi penelitian ini perwakilan generasi z yaitu mahasiswa akuntansi angkatan 2020 dengan kriteria tertentu. Googleform digunakan untuk menyebarkan kuesioner, penelitian ini menggunakan metodologi kuantitatif dan data primer. Metode Partial least square (PLS) digunakan dalam analisis data penelitian ini. Hasil penelitian ini bahwasanya semakin banyak investor dengan literasi tinggi, semakin banyak informasi yang mereka ambil dalam mengambil keputusan investasi cryptocurrency. Toleransi risiko yang lebih tinggi, cenderung berinvestasi pada aset berbahaya, seperti cryptocurrency. Selain itu, berinvestasi dalam cryptocurrency karena tingkat overconfidence ataupun kecenderungan mereka untuk terlalu percaya diri pada kemampuan mereka sendiri. Hal tersebut didukung juga dengan kecanggihan teknologi yang dikuasai oleh generasi z.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo Oktabilla Timoriawan, Shanella; Suhartini, Dwi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3477

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.
KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM Luluk Musfiroh; Dwi Suhartini; Lina Dwi Mayasari
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.135

Abstract

This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.49

Abstract

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.
Evolusi Penelitian Accounting Fraud: Analisis Bibliometrik Musfiroh, Luluk; Lina Dwi Mayasari; Dwi Suhartini
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.342

Abstract

Penelitian ini berfokus pada pengungkapan tren utama dalam publikasi terkait kecurangan akuntansi, dengan pendekatan yang mencakup pemetaan sumber jurnal, afiliasi institusi, negara asal, serta bidang studi yang relevan. Penelitian ini menggunakan analisis Bibliometrik menggunakan perangkat lunak VOSviewer dalam menganalisis kata kunci. Data yang dianalisis berasal dari basis data Scopus, yang mencakup total 1.331 dokumen yang diterbitkan selama 2000-2024. Hasilnya penelitian pada periode 2000–2010 berfokus pada regulasi dasar seperti Sarbanes-Oxley Act dan penguatan tata kelola perusahaan. Periode 2011–2015 menyoroti akuntansi forensik dan etika bisnis, sementara pada 2016–2024 berfokus pada perkembangan teknologi seperti Big Data Analytics dan Artificial Intelligence mulai digunakan untuk mendeteksi kecurangan, khususnya di sektor kesehatan, asuransi, dan investasi. Penelitian ini menyoroti pentingnya akuntansi forensik, audit, dan regulasi dalam mendeteksi serta mencegah manipulasi keuangan, dengan fokus pada transparansi dan akuntabilitas laporan keuangan. Namun, pendekatan tradisional masih dominan, sementara pemanfaatan teknologi dan pendekatan multidisiplin masih minim. Oleh karena itu, penelitian di masa depan perlu mengintegrasikan inovasi teknologi dan perspektif lintas sektor untuk memahami kompleksitas fenomena ini secara lebih komprehensif.   Accounting fraud poses a significant threat to financial integrity and organizational governance. Despite the rapid growth of research on accounting fraud since 2000, gaps remain in understanding this phenomenon, particularly in specific sectors and through multidisciplinary approaches. This study focuses on uncovering key trends in publications related to accounting fraud, utilizing a mapping approach that includes journal sources, institutional affiliations, countries of origin, and relevant fields of study. This research employs bibliometric analysis by evaluating keyword usage patterns through co-occurrence analysis. The analyzed data is sourced from the Scopus database, having undergone a series of selection processes, comprising a total of 1,331 documents published between 2000 and 2024. Research on accounting fraud from 2000 to 2024 highlights the importance of forensic accounting, auditing, and advanced regulations in detecting and preventing financial manipulation, with a focus on the healthcare, insurance, and commercial sectors to ensure transparency, accountability, and financial reporting integrity. However, research on accounting fraud during this period remains limited to traditional approaches and certain fields, with minimal utilization of advanced technologies and multidisciplinary approaches to understand the complexity of this phenomenon across various sectors.
The Effect of Green Accounting, Environmental Management System, and Corporate Social Responsibility on Environmental Performance of Energy Sector Companies in 2021-2023 Talitha Nabilah Putri; Dwi Suhartini
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6094

Abstract

This research aims to empirically examine and analyze the influence of green accounting, environmental management systems, and corporate social responsibility on environmental performance. The population used is 77 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a sample size of 57 company data. The testing method uses partial least square (PLS) processed with SmartPLS for Windows Version 3.0. The test results show that the variables of green accounting, environmental management systems, and corporate social responsibility affect environmental performance.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Evaluasi Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 pada CV XYZ Vincensia Rena Dirapuspita; Dwi Suhartini
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2359

Abstract

Article 23 mandates a tax on capital gains, service awards, prizes, and other forms of income (excluding those already deducted under Article 21). Both the payer and recipient are obligated to withhold and remit this tax to the relevant authorities. This study aims to evaluate CV XYZ's compliance with the Income Tax Law in terms of calculating, depositing, and reporting Article 23 income tax. Employing a descriptive qualitative methodology, our findings indicate that CV XYZ adheres to Income Tax Law No. 36 of 2008. Taxpayers are often required to submit a tax return (SPT) for the Income Tax Period, detailing all transactions, tax calculations, and payments. Adherence to these reporting standards promotes legal compliance, consistent revenue, and effective public fund management. Accurate understanding and implementation of Article 23 are crucial for fostering public trust in the tax system. This enhances system efficiency, enabling the government to optimize tax management while taxpayers contribute to sustainable and inclusive economic growth in Indonesia.
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amin, Ahsanul Hadi Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Astrini Aning Widoretno Astrini Aning Widoretno Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira LINA DWI MAYASARI Lina Dwi Mayasari Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rizdina Azmiyanti Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa