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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society The Journal of Educational Development AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Eduscience : Jurnal Ilmu Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Basicedu Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Science and Technology Proceedings Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan Narra J Journal Evaluation in Education (JEE) Progressive of Cognitive and Ability Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Proceeding Of International Conference On Education, Society And Humanity
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI OLEH KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Ismah Nur Fajriah; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) disclosure with financial performance as an intervening variable, as well as firm size and managerial ownership as control variable on firm value that is proxied by Tobin’s Q. This research uses a quantitative approach using secondary data from the company’s annual report and financial report. The population of this research is manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2018-2019. The sample determination method used was purposive sampling so that a sample of 230 samples was obtained. The hypothesis in this study was tested using path analysis and Bootstrapping technique. The results showed that ERM has positive direction upon firm value but it is not significant. The results do not support the hypothesis that firms which practice ERM would have higher Tobin’s Q ratio than firms which are not. Financial performance and firm size establish positive and significant relationship with firm value. Meanwhile, the managerial ownership has no significant influence upon the firm value. Other results also showed that financial performance is able to mediate the relationship between ERM and firm value.
PENGARUH KINERJA LINGKUNGAN, KINERJA KEUANGAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ersa Sabila Putri Pratama; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to investigate the effect of environmental performance, financial performance, and company characteristics on the disclosure of Corporate Social Responsibility (CSR). In this study, the characteristics of the companies tested include the size of the company and the age of the company. In addition, financial performance is measured by Return on Assets (ROA) and leverage.The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. The sample selection used the purposive sampling method with the criteria and requirements determined by the researcher. The total research sample is 104 companies based on the criteria set by the researcher. This research uses multiple linear regression analysis method.The results showed that simultaneously all independent variables, namely environmental performance, Return on Assets (ROA), leverage, company size and company age had an effect on the disclosure of Corporate Social Responsibility (CSR). Partially, the results of the study show that environmental performance, company size, and company age have a significant positive influence on the disclosure of Corporate Social Responsibility (CSR). Return on Assets (ROA) has an insignificant positive effect on the disclosure of Corporate Social Responsibility (CSR), while leverage has an insignificant negative effect on the disclosure of Corporate Social Responsibility (CSR).
Manajemen Laba, Kepemilikan Institusional, dan Kinerja Keuangan: CSR sebagai Variabel Moderasi Ananda Laksmita Dewi; Imam Ghozali
Jurnal Akuntansi Indonesia Vol 12, No 1 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.1.1-23

Abstract

ABSTRACTThis study aims to examine the effect of earnings management and institutional ownership on financial performance moderated by CSR. The sample is 16 companies that have been listed on the Indonesia Stock Exchange in 2017-2021 with purposive sampling technique. Data sourced from Bloomberg. The data analysis technique of this study uses the Partial Least Square (PLS) approach. The results of the study show that earnings management and institutional ownership have a positive effect on financial performance, CSR is not able to moderate the relationship between earnings management and financial performance, and CSR strengthens the relationship between institutional ownership and financial performance.Keywords: Earnings management, institutional ownership, financial performance, CSR ABSTRAKStudi ini memiliki tujuan untuk menguji efek dari manajemen laba dan kepemilikan institusional terhadap kinerja keuangan dengan dimoderasi oleh CSR. Sampel sebanyak 16 perusahaan yang telah terdaftar pada Bursa Efek Indonesia tahun 2017-2021 dengan teknik purposive sampling. Data bersumber dari Bloomberg. Teknik analisis data studi ini memakai pendekatan Partial Least Square (PLS). Hasil studi menunjukkan manajemen laba dan kepemilikan institusional berpengaruh positif terhadap kinerja keuangan, CSR tidak mampu memoderasi hubungan antara manajemen laba dan kinerja keuangan, serta CSR memperkuat hubungan antara kepemilikan institusional dan kinerja keuangan. Kata Kunci: Manajemen laba, kepemilikan institusional, kinerja keuangan, CSR 
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Tahun 2018-2021) Vivi Mardahlia; Imam Ghozali
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance (GCG) on financial distress. The independent variables in this study are gender diversity on board, institutional ownership, managerial ownership, proportion of independent commissioners, number of directors, and audit committee size. The dependent variable used in this study was financial distress. This study uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in this research so that 114 samples were obtained from transportation sector companies that published their financial statements in 2018-2021. This study used logistic regression analysis method to test Good Corporate Governance for financial distress. The results showed that gender diversity on board, institutional ownership, and proportion of independent commissioners had a negative influence on financial distress. Meanwhile, managerial ownership, number of directors, and audit committee size do not have a significant effect on financial distress.
ANALYSIS OF THE EFFECT OF INTERNAL CORPORATE GOVERNANCE ON AUDIT DELAY (A STUDY ON CONVENTIONAL BANK COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2017-2021) Muhammad Nicko Fabriano; Imam Ghozali
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of internal Corporate Governance on audit delays in commercial bank companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The independent variables used are Board size (BOD), Independent Commissioner (IC), Audit Committee (AC), BOD Meet (BODM), Audit Committee Meet (ACM) and the dependent variable is audit delay.This research uses secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. The number of samples used was 34 banking companies after purposive sampling was carried out, resulting in a total of 170 observations. This research uses the multiple linear regression method with the IBM SPSS 26 program which consists of the classic assumption test, f statistical test, t statistical test, and coefficient of determination test (R2). During the observation period, it shows that the data in this study have passed the classical assumption test. This shows that the data used meets the requirements for using a multiple linear regression equation model.The results of this study show that independent commissioners have a significant positive effect on ARL. Board Size (BOD) and Audit Committee Meetings (ACM) have a significant negative effect on ARL. Meanwhile, the audit committee (AC) and BOD meeting (BODM) have no effect on ARL.
PENGARUH ROTASI REKAN KERJA AUDITOR, SPESIALISASI INDUSTRI AUDITOR DAN FAMILY OWNERSHIP TERHADAP KUALITAS AUDIT Hutapea, Nurdame; Ghozali, Imam
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1300.183 KB) | DOI: 10.31955/mea.v6i2.2341

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak dari rotasi rekan kerja auditor, spesialisasi industri auditor, dan family ownership terhadap kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Jumlah sampel dalam penelitian ini berjumlah 104 responden dengan kategori auditor eskternal yang tersebar di provinsi DKI Jakarta. Pengujian data dalam penelitian ini menggunakan uji normalitas, uji multikolinieritas, uji koefisien determinasi, dan uji hipotesis yang terdiri dari uji-f dan uji-t. Hasil penelitian ini menunjukan bahwa: (1) rotasi rekan kerja auditor berpengaruh positif signifikan terhadap kualitas audit, (2) spesialisasi industri auditor berpengaruh positif dan signifikan terhadap kualitas audit dan (3) family ownership berpengaruh negatif signifikan terhadap kualitas audit.
Permasalahan Guru Non Pendidikan Seni Musik dalam Materi Pembelajaran Seni Musik di SMP Steward, Steven; Ghozali, Imam; Putra, Zakarias Aria Widyatama
Jurnal Basicedu Vol. 8 No. 2 (2024)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v8i2.7257

Abstract

Linearitas lulusan dari guru dalam bidang pengajaran menjadi pijakan utama karena terkait atas kompetensi pendidik yang dimiliki. Hal tersebut menjadi latar belakang dalam penelitian ini apabila didapati profil lulusan guru yang tidak sejalan dengan kompetensi pendidik. Tujuan daripada penelitian ini adalah mengidentifikasi permasalahan yang dihadapi oleh guru non pendidikan musik dalam penyampaian materi pembelajaran seni musik di SMP Negeri 2 Sungai Raya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Teknik keabsahan data menggunakan triangulasi teknik dan sumber serta dilakukan pula perpanjangan pengamatan agar data yang dianalisis bersifat sahih. Analisis data menggunakan tahapan pengumpulan data, reduksi, penyajian, dan verifikasi/ penarikan kesimpulan. Berdasarkan hasil penelitian, terdapat ketidaksesuaian bidang ajar guru dengan latar belakang pendidikan yang mempengaruhi kompetensi professional dan pedagogik pada penyampaian materi pembelajaran seni musik. Implikasi dari ketidaksesuaian tersebut berakibat pada kualitas soal yang diberikan pada penilaian tengah semester. Secara keseluruhan, pentingnya penelitian ini bahwa linearitas profil guru dalam mengajar menjadi kunci utama akan keterpahaman pemberian materi walaupun masing-masing lulusan guru (pendidikan) memiliki kompetensi pedagogik.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Hafidz, Muhammad Fajar; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim from this study is investigate the relationship between good corporate governance on intellectual capital disclosure. The independent variables used in this research is board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency. Then the dependent variable in this research is intellectual capital disclosure.            The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, the 114 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. Multiple regression analysis is used in this study for testing the relationship between board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency on intellectual capital disclosure.            The results from this study show that board meeting frequency and audit committee size that has positive and significant impact to intellectual capital disclosure.
PERAN PERLINDUNGAN INVESTOR SEBAGAI MODERASI HUBUNGAN TANGGUNG JAWAB SOSIAL DAN EFISIENSI INVESTASI (Studi Empiris pada Perusahaan Sub Sektor Pakaian Jadi dan Tekstil di Indonesia yang Terdaftar di Index Bloomberg pada Tahun 2017-2021) Widianti, Bethari Ayu; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The textile industry is a manufacturing sector that has a sizeable contribution to the national economy. According to the Central Bureau of Statistics, in the first quarter of 2023 it was recorded as contributing 380.4 tons of exports. However, along with the increasing demand for textile products, this industry creates many negative social and ecological impacts. Therefore, many companies carry out social responsibility activities as a form of accountability for the impacts that have been caused. This study aims to examine how the influence of investor protection as a moderator between the relationship of social responsibility to investment efficiency. This research uses corporate social responsibility as the independent variable and investment efficiency variable as the dependent variable and investor protection variable as the moderating variable. In addition, this study also uses Tobin's Q, leverage, cash, firm age, and loss variables as control variables. Using a sample of 9 apparel and textile companies in Indonesia listed on the Bloomberg Index for 2017-2022, this study uses a panel data regression method with the Common Effect Model (CEM) estimator.The results of this study indicate the influence of social responsibility on investment efficiency. Investor protection has no significant effect in moderating the relationship between social responsibility and investment efficiency. Therefore, it can be concluded that investor protection is a moderating homologyser or a variable that is considered to have the potential to become a moderating variable.
PENGARUH MEKANISME DAN AKTIVITAS TATA KELOLA PERUSAHAAN YANG BAIK, KARAKTERISTIK PERUSAHAAN, DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG Fidanza, Muhammad Giliyen; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of good corporate governance mechanisms and activities, company characteristics, and auditor characteristics on audit report lag. The independent variables used in this study are board size, board independence, audit committee size, audit committee meeting frequency, firm size, profitability, and auditor reputation. The dependent variable in this study is audit report lag.The population used in this study is manufacturing sector companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 417 samples were selected, which are manufacturing sector companies that published annual reports during the period 2020-2022. Multiple regression analysis is employed in this study to examine the effects of board size, board independence, audit committee size, audit committee meeting frequency, firm size, profitability, and auditor reputation on audit report lag.The results of this study indicate that board size and auditor reputation have a significant negative influence on audit report lag.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . Winarti Adani, Muhammad Naufal Dzaki Adelia Calosa, Flora Adelina Rizky Shafira Aditya, Mega Cantik Putri Adiyat Imaduddin Agung Waluyo agus budiotomo Agus Purwanto AGUS PURWANTO Agus Wartiningsih Agustinusa, Agustinusa Alfauzan Amin Alfi Rosa Mustika Alfiano, Ahmad Rifqy Alifiah, Vina Allenidekania Allenidekania Amaludin, Mochamad Amie Kusumawardhani, Amie Amriani Amir Ananda Laksmita Dewi Andre Falendro Angestie, Aneta Yoshinta Anggraeni, Novi Fitria Nur Anggy Marta Purnama Sari Annisa Amalia Anugrahwan, David Arbilianto, Arbilianto Ardhian Rafi’i, Reyes Ardiansyah, Rikky arpian frihady Arsyad Suryo Wibowo Arumraksmi, Gisa Asfar Muniir, Asfar Asfar Munir Asri Bashir Aulia Rahma Annisa Auliarahma, Anindya Ayu Assyifa Hamka Dinata Bana, Elan Levita Basya, Dihliza Budhi, Widodo Cahyani, Maghfira Aulia Chairul Huda, Chairul Christiana Kurniasari Cintya Trisanty Damayanti, Elok Darmawan Citrajaya Darmawan, Muhammad Rizki Desti Kurnia Utami Devi Anisa Latifa, Devi Anisa Devi Intan Satyaningrum Dewi Gayatri Dhameria, Vita Dhanendra Ganang W Diecky Kurniawan Dipa Radipa Dwi Agustina, Rista DWI CAHYONO Dwi Oktariani Dwi Satriyo Adi Nugroho Dwi Utami, Hendrika Dwisetia Poerwono Eben Ezer Ella, Serafina Enggar Adityamurti Erle Daffa Abhirama Ersa Sabila Putri Pratama FAISAL Faisal Faisal Faiz Nadir Roidatul Jannah Falendro, Andre Farah Nofri Pudjianti Fauzi, Fatih Al Felicia Marsha Ferrel Aristo Putro Fidanza, Muhammad Giliyen Firlyandita, Marsyanda Firmansyah, Vernando Hian Gary J Linnegar Gracea Allesandra Vinidita Hadi, Fauziyyah Hamdi, Tasrif Handayani, Rr. Sri Haq, Muhammad Amiq Nur Dinil Harahap, Awi TM. Hariyanto, Dani Bagus Hendrajaya Hendrajaya, Hendrajaya Henny Sanulita Hutapea, Nurdame I Made Pradana Adiputra Ihyaul Ulum Imma Fretisari Indayani Indra Aryudanto Irawan, Purna Aji Irfan Herdiansyah Ismah Nur Fajriah Iswara, Indri Widia Ivan A. Setiawan Jaka Isgiyarta Jasmira A, Shalsabila Kaffi, Laisal Kelly Rossa Sungkono Kemalasari, Nadia Kevin Dio Putrawieka Kiuk, Paswasari Yuani Krisna Rendi Awalludin Kusnila, Elok Dwi Kusumaningrum, Betty Kusumastuti, Isna Neysa Kuswiraaji, Ahmad Kresna Laila, Siti Nur Laili Hidayati Lalu Banu Sirwan, Lalu Banu Lau, Elfreda Aplonia Lesatanova Tricahya Avilya Lia Dwi Kurniawati Lubis, Andriamuri P. Maghfira Dwi Puspita Mandasari, Gesty MARIA BINTANG Maryono Maryono Masruroh, Deasy Rizki Mastari, Ekawaty S. Mawalia, Fitratuz Zahro Meliawati, Setyo Dwi Mimi Tresia Moh Riswandha Imawan Monica Rahardian Ary Helmina MUDRIK AL MANSUR Muhammad Fajar Hafidz, Muhammad Fajar Muhammad Ikhsan Muhammad Nicko Fabriano Munawaroh, Lavifatul Nabhan, Nashwa Zahfarina Nafisah, Luluk Najah, Luluk Lailatun Netty Rusdaniah Nindya Humanitisri Ningtiyas, Ailia Ayu Kusuma Niqita Pradilaf, Geby Nisrina Nugeraheny Nugraheni, Dyah Ayu Nur Anisa, Khoirin Nurifatul Khoiriyah, Siti Ong Teenya Augustine Paramitha, Hania Putri Parjer, Mutiara Savitri Permono, Arjun Prabantariksa, Mahelan Prasetiyani, Paramita Prasetyo, Fernando Willy Pratikto, Fahri Muhammad Puspa Fadila Putra, Devanka Putri, Glady Vashti Anatiya Raditya Airlangga Putra G. Rahma, Fara Aulia Rahmadilla, Alda Putri Ramadhani, Khoirun Nisa Ramadhanni, Annisa Rifka Ayu Annisa Rifqi Zamzami, Moh Rifqi Zamzami, Moh. Risma Agustina Riyanarto Sarno Rizqi Abdul Majid Rozanah Katrina Herda, Rozanah Katrina S, Adilah Marhamah Sabartono, Ribut Safitri Maharani, Nabila Safrullah Sagala, Mastri Dihita Saifuddin, Joumil Aidil Sak Rani Salsabila, Salsabila Salwa Puji Hastuti Santoso, Alvan Muhammad Hibatullah Satria Perdana, Bimo Satrianingsih, Aline Rizky Oktaviary Satrio, Dimas Rhoyhan Budi Selviani, Andini Setia Ani, Sari Setyawan, Chandra Dwi Shakirani, Maritza Aulia Silaban, Chiristianly Yeri Silaban, Chiristianly Yery Sinaga, Dani Surya Sinulingga, Kevin Brema Saputra Sitepu, John Frans Sri Hartuti Steward, Steven Subiyantoro, Heru Suha, Ainiyyah Hisanatus Sulaiman, Mochammad Hafidz SURYANTI Susilo, Nur Joko Sutanto Sutanto Sutomo, Ibnu Syamsul Arifin Tanjung Budi Hapsari Tesalonika, Laurent Stevani Totok Sumaryanto F., Totok Tri Kurnia, Anies Trisharsiwi Trisharsiwi, Trisharsiwi Triyoni, Nisrina Alfunisa Lucky Udi Utomo Vita Dhameria Vivi Mardahlia Wahyuni Maria Endah Budi Wahyuni Wantika, Sunariyah Duwi Wibowati Sektiyani Widianti, Bethari Ayu Winda Istiandini Windasari, Wahyu Wisanggeni, Antonius Anadri Wulandari, Nashwa Ayunda Ratri Y. Silaban, Christianly Y.B. Maryanto Yudhistira Oscar Olendo Yusmaidi, Yusmaidi Yusmita, Dini Yuyun Yulia Zainnur Wijayanto Zakarias Aria Widyatama Putra Zuhri, Syaifuddin