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PENGARUH DEWAN KOMISARIS, PERTUMBUHAN, PENDANAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PEMILIHAN AUDITOR EKSTERNAL Dita Septiana Sari, 11.05.52.0099; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This research is to test and analyze the effect of Board of Commissioners, the company growth, the external financing of the election, the institusional ownership and the effectiveness of Audit Comittee for external auditors on the manufacturing companies that go public in Indonesia.The population in this reseacrh are companies that includes in the manufacturing sector which is registered in the Indonesian Stock Exchange (BEI) in 2011-2013. As many as 101 companies selected sample with using purposive sampling technique. The analysis technique using logistic regression.The research results showed that BOC significant effect on the selection of the external auditor quality. While the company growth, external financing, the institusional ownership and effectiveness of Audit Comittee are not significant influence to selection of the external auditor.Keywords: Board of Commissioners, Company Growth, External Financing, Institusional Ownership, Effectiveness of Audit Comittee, Selection of External Auditors
PENGARUH KUALITAS PENETAPAN PAJAK DAN PENAGIHAN PAJAK AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus KPP Pratama Semarang Selatan Dan KPP Pratama Semarang Timur) Umi Dwi Susanti, 11.05.52.0168; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The study examines the effect of tax determination quality, tax collection with reprimand letter and force letter on Disbursement Tax Arrears. This research was conducted at the KPP Pratama Semarang Selatan and KPP Pratama Semarang Timur. The sampling method used purposive sampling with the observation period 2011 to 2013. Relationship and (or) influence between variableis described by using multiple regression analysis. The result showed that the tax determination quality has positive effect and significant to the Disbursement Tax Arrears. Whereas the tax collection with reprimand letter and force letter had no significant on Disbursement Tax Arrears.Keyword: Tax Determination Quality, Tax Collection, Reprimand Letter, Force Letter, and Disbursement Tax Arrears
KEPATUHAN WAJIB PAJAK BADAN INDUSTRI GARMEN DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Dhisa Deviana, 11.05.52.0006; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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In order to increase revenues in todays world where competition in the form of business intensifies, the government needs to do some efforts and policies in the field of taxation. One cause is not optimal tax revenues in Indonesia caused by the level of tax compliance and private entities in paying taxes is still very low. The diversity profile of someone from differences in gender, age, and education level, then weak and pemahamaan knowledge, the financial condition of the company, the companys environmental, behavioral control and subjective norms someone who causes the taxpayer compliance rate in Indonesia is still low in addition to lack of awareness of the taxpayer in paying taxes. Sample in this study was chosen by 73 respondents by using purposive sampling and convenience on tax professionals who work in the garment industry in the city of Semarang. Data obtained by distributing questionnaires. Data analysis was performed using multiple linear regression analysis with SPSS 16.00. The results of this study indicate that knowledge and understanding of tax laws are not significant negative effect on tax compliance agencies, financial condition was not significant positive effect on tax compliance agencies, corporate environment is not significant positive effect on compliance with corporate taxpayers, control the behavior of a significant positive effect on tax compliance body, and subjective norm significant negative effect on tax compliance body.Keywords: Compliance With Corporate Taxpayers, Knowledge and Understanding of Tax Laws, The Financial Condition of The Company, The Company Environment, Behavioral Control and Subjective Norms
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SEMARANG Dheny Indra Gunawan, 10.05.52.0165; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this study to examine, whether the modernization of the tax administration system in Semarang affect the Tax Office Primary, taxpayer compliance. Modern tax administration system is the adoption of modern tax administration system which is an improvement to the taxpayer and institutions to become more rapid, efficient, and economical. Type of descriptive quantitative research. With a sample of tax officials on the Tax Office Primary Semarang. the sample size is determined by purposive sampling method with a sample of 76 employees taxes. Survey methods used by data collected through a questionnaire with multiple linear regression analysis applied to the data processing SPSS 16.0. The results showed that the partial testing showed variable changes in organizational structure, changes in the implementation of services, facilities that utilize IT services do not have a significant effect on tax compliance, while variable employee code of conduct has a significant influence on tax compliance.Keywords: Changes in Organizational Structure, Modernization Changes In The Implementation of The Service, Service Facility With Information Technology, Employee Code of Conduct, Compliance Taxpayer
KEPATUHAN WAJIB PAJAK BADAN DALAM PERSPEKTIF TAX PROFESSIONAL (Studi Kasus Industri Garment Semarang) Deviana, Dhisa; Hardiningsih, Pancawati
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

In order to increase revenues in todays world where competition in the form of business intensifies, the governmentneeds to do some efforts and policies in the field of taxation. One cause is not optimal tax revenues caused by thelevel of tax compliance and private entities in paying taxes is still very low. The diversity profile of someone fromdifferences in gender, age, and education level, then weak and pemahamaan knowledge, the financial condition ofthe company, the companys environmental, behavioral control and subjective norms someone who causes thetaxpayer compliance rate in Indonesia is still low in addition to lack of awareness of the taxpayer in paying taxes.Sample in this study was chosen by 73 respondents by using purposive sampling and convenience on taxprofessionals who work in the garment industry in the city of Semarang. Data obtained by distributingquestionnaires. Data analysis was performed using multiple linear regression analysis. The results of this studyindicate that knowledge and understanding of tax laws are significant positive effect on tax compliance agencies,financial condition was not significant positive effect on tax compliance agencies, corporate environment issignificant positive effect on compliance with corporate taxpayers, control the behavior of a significant positiveeffect on tax compliance body, and subjective norm significant positive effect on tax compliance body.Key words : compliance with corporate taxpayers, knowledge and understanding of tax laws, the financialcondition of the company, the company environment, behavioral control and subjective norms.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ratna Arsita Sari, 11.05.52.0010; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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The capital structure is the balance or ratio between foreign capital (long-term) with their own capital. This study aimed to analyze the effect of firm size, asset structure, sales growth and profitability of the companys capital structure on LQ-45 Listed in Indonesia Stock Exchange (BEI). The variables studied include company size, strukrur assets, sales growth and profitability. Population in this research are companies registered in LQ-45 company listed on the Indonesia Stock Exchange (BEI). The sampling method used in this research is purposive sampling method. The sample in this study amounted to 98 companies 2011-2013, while the next few samples after normalize to 80 companies. The analysis used is multiple regression analysis were preceded by the classic assumption test consisting of normality test, heteroscedasticity, multicoloniarity test and autocorrelation test. Based on research thathas beenconducted, it was found that the results variebel in fluentialis the size of the company and the asset structure. While that does not affect the growth of sales and profitability of the capital structure.Keywords: Capital Structure, Company Size, Asset Structure, Sales Growth and Profitability
DETERMINAN BELANJA MODAL DAN KONSEKUENSI TERHADAP PENDAPATAN PERKAPITA (STUDI KASUS WILAYAH JAWA TENGAH) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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This study aimed to determine the effect of fund balance consists of the general allocation funds,  special allocation funds, financial assistance from the Provincial Government. The revenue and capital expenditure allocation to determine the effect of capital expenditures in each district/city in the administrative area of Central Java Provincial. The data used in this study were obtained from various data sources such as data from the district budget/ city, allocation funds transfer from the Directorate General of Fiscal Balance  regional Ministry of Finance of the Republic of Indonesia, Central Bureau of Statistics and Central Java to the research data period of 4 (four) years the Fiscal Year 2008-2011. Hypothesis  test  results  showed  the  general  allocation  funds  and  the  financial  assistance  that significantly affect the allocation of capital expenditures in the district/town in the administrative region of Central Java province, while for components DAK, and revenue does not significantly affect the allocation of  capital expenditure . In this study, capital expenditure budget contained in the distric/city government  administrative region showed a positive effect on per capita income of the area.   Keywords: Balance Fund, Capital Expenditure, Decentralization Fiscal, Per Capita Income
PRAKTIK MANAJEMEN LABA SEBAGAI RESPON PENURUNAN TARIF PAJAK SESUAI UU NO. 36 TAHUN 2008, INSENTIF PAJAK, DAN NON INSENTIF PADA PERUSAHAAN YANG MASUK DALAM DAFTAR LQ 45 TAHUN 2009 DAN 2010 Lintang Jingga Widua, 11.05.52.0129; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This research aims to find out whether the company doing the earnings managementas a response was to decrease income tax rates that occurred in 2008 by 30% to 28% in 2009 and 25% in 2010 and an additional intesif of 5% for companies that go public deposit 40% stake to the Indonesia Stock Exchange (IDX). The sample in this research are contained in the 42 companies at LQ 45’s list during the period 2009-2010. Methods of analysis used in this study is the difference t-test and multiple linear regression analysis. Test the difference t-test using one sample t-test to test whether there is a difference between the discretionary accrual thatsignificantbefore and after the decrease income tax rate. While, the multiple linear regression analysis was used to test whether tax incentives (tax planning) and non-tax incentives (earnings pressure, debt levels, earnings of bath, the size of the company, and the shares were deposited to IDX) affect the earnings management in responding to the decrase income tax rate. The results showed that in 2009 the company sample practice earnings management  by reducing profits to obtain larger tax savings. In addition, the companys earnings management practices in responding to the decrease in income tax rates are influenced by a non tax incentive. The non tax incentive are earnings pressure and earnings bath.Keywords: Decrase Income Tax Rate, Earnings Management, Tax Incentive, Non Tax Incentive
IMPLEMENTASI PAJAK PENGHASILAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS UMKM WILAYAH SEMARANG) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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This study aims to determine how the counting, recording, and reporting of tax made by the Micro, Small and Medium Enterprises (SMEs) in the region of Semarang as the implementation of self assessment system.Samples wereobtained from the Ministry of Cooperatives and SMEs Semarang. Sample was selected using a convenience sampling a number of 126 SMEs. While using descriptive qualitative data analysis. The results showed that the taxpayer has anunderstanding of the tax laws relating to the rate and time of payment of taxes. In fact, SMEs often have overpaid or underpaid in the taxation process. Steps to be done is to adjust our transaction overpayments or underpayments, although not in accordance with Financial Accounting Standards of Business Entities Without Public Accountability.Keywords : Self Assessment System, Income Tax, Small Medium Entrepresis (SMEs)
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK Lukitasari Winastuti, 11.05.52.0079; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This research aims to analyse the influence of corporate governance, leverage, the size of company, sales growth to tax avoidance to companies that in the list Corporate Governance Perception Index. The sample in this study of 59 companies a period of 2011-2013, the next few samples eliminated due to a problem of heteroskedastisitas, so the sample size to 57. Relation and (or) influence between variables is described by using multiple regression analysis. Based on the result showed that variables that effect negatively the size of company, and sales growth, while the possitive effect on the corporate governance, and leverage of tax avoidance.Keywords: Tax Avoidance, Corporate Governance, Leverage, Size Of The Company, Sales Growth
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.