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All Journal JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara JRAM (Jurnal Riset Akuntansi Multiparadigma) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Informatika Ekonomi Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Endang Mardiati

Brawijaya University

Author-ID : 2811733

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Pengaruh Mekanisme GCG dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Sinaga, Judith H Melinda; Mardiati, Endang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.99

This study aims to determine and examine the effect of Good Corporate Governance mechanisms—including institutional ownership, managerial ownership, independent commissioners and audit committees—and audit quality on the earnings management of non-financial companies. The population in this study included all companies listed on the Indonesia Stock Exchange from 2013 to 2018, in which the samples of 100 companies were selected through purposive sampling based on the sampling criteria, resulting in 600 observed data during 6 years. The data were analysed by multiple regression, and the result indicated that the Good Corporate Governance mechanism and audit quality did not affect earnings management, implying that Good Corporate Governance mechanism and audit quality were not capable of preventing earnings management from occurring in a company. Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme Good Corporate Governance yang terdiri dari kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit terhadap manajemen laba di perusahaan non-keuangan. Penelitian ini juga menguji pengaruh kualitas audit terhadap manajemen laba di perusahaan non-keuangan. Populasi dalam penelitian ini merupakan seluruh perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2013 sampai dengan 2018. Metode sampling dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria-kriteria pengambilan sampel yang telah ditetapkan selama tahun 2013 hingga 2018 diperoleh sebanyak 100 perusahaan. Dengan menggunakan metode penggabungan data selama pengamatan 6 tahun tersebut diperoleh sebanyak 100 x 6 periode atau diperoleh sebanyak 600 data amatan. Teknik analisis yang digunakan adalah regresi berganda. Hasil analisis mengarahkan peneliti kepada kesimpulan bahwa mekanisme Good Corporate Governance dan kualitas audit tidak memiliki keterkaitan dengan manajemen laba. Kesimpulan ini mengindikasi bahwa mekanisme Good Corporate Governance dan kualitas audit belum bisa mencegah terjadinya manajemen laba dalam suatu perusahaan.

Analisis Kinerja Keuangan Perusahaan Sektor Teknologi Sebelum Dan Saat Pandemi Covid-19 (Perusahaan Listing di Bei) Putri, Mira Permatasari; Mardiati, Endang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.73

This study aims to test and analyze the financial performance differences of technology companies listed on the IDX before and during the pandemic, involving four ratios (profitability, liquidity, activity, and solvency). This study employs quantitative approach analyzing secondary data sources from the samples of 17 technology companies—listed on the Indonesia Stock Exchange from 2018 to 2021 with data accessibility and completeness for each variable—selected through purposive sampling method. The data are analyzed by paired difference test or the Wilcoxon signed rank test utilizing SPSS version 25 software. The study results exhibit the four ratios significantly indicating the technology companies’ financial performance differences IDX before and during the pandemic, in which the value of profitability, liquidity, and activity ratios increased during the Covid-19 pandemic. It implies that companies stand a chance for business development and good prospects in the future; proven that, during the pandemic, the companies can still fulfill their obligations and manage all assets in increasing sales to support improvements in the technology sector. Whilst, the solvency ratio values are likely to decrease during the pandemic. That is, the companies’ condition is considered good because its ability to manage its assets is not heavily funded by debt, as such, the risk of bankruptcy is minimal or negligible. Abstract Penelitian ini bertujuan untuk menguji dan menganalisis perbedaan kinerja keuangan pada perusahaan sektor teknologi yang terdaftar di BEI sebelum dan saat pandemi yang dikaji dalam empat rasio yaitu profitabilitas, likuiditas, aktivitas, dan solvabilitas. Penelitian kuantitatif digunakan bersamaan dengan sumber data yang diperoleh dari data sekunder. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga didapatkan 17 perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia dalam periode 2018 hingga 2021 dan memiliki aksesbilitas dan kelengkapan data untuk masing-masing variabel. Teknik analisis yang digunakan menggunakan uji beda t-berpasangan atau uji wilcoxon signed rank test dengan bantuan alat hitung berupa software SPSS versi 25. Hasil dari penelitian menunjukkan bahwa keempat rasio yang digunakan secara signifikan menunjukkan perbedaan kinerja keuangan pada perusahaan sektor teknologi yang terdaftar di BEI pada sebelum dan saat pandemi. Nilai rasio profitabilitas, rasio likuiditas, dan rasio aktivitas mengalami peningkatan saat pandemi Covid-19. Artinya perusahaan dapat meningkatkan usahanya dan memiliki prospek berkembang yang baik di masa yang akan datang, terbukti di masa pandemi yang perusahaan masih dapat memenuhi kewajiban serta mengelola keseluruhan aset dalam meningkatkan penjualan dengan sangat baik sehingga mampu mendukung peningkatan pada sektor teknologi. Sementara rasio solvabilitas cenderung menurun nilainya pada saat pandemi. Artinya, kondisi perusahaan dinilai baik karena kemampuan perusahaan dalam mengelola asetnya tidak banyak didanai oleh utang, sehingga risiko kebangkrutannya minim atau sedikit.

Pengaruh Penerapan Sistem Perpajakan (E-Filing), Pengetahuan Dalam Penggunaan Internet, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Kpp Pratama Ponorogo) Mudyanasari, Tiara; Mardiati, Endang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.74

The self assessment system is achieved by voluntary taxpayer compliance; as such, KPP Pratama Ponorogo reached its tax revenue target in 2021 although not all taxpayers comply with their tax obligations. This study aims to quantitatively examine and analyze the effect of the e-filing implementation, internet knowledge, taxation knowledge, taxpayer awareness, and tax officer services on individual taxpayer compliance at KPP Pratama Ponorogo. The data are collected through survey utilizing questionnaires from the samples of 100 respondents, and analyzed by multiple linear regression utilizing SPSS version 25. The results exhibit that the e-filing implementation, internet knowledge, taxation knowledge, and tax officer services positively affect the individual taxpayer compliance. However, taxpayer awareness does not affect the individual taxpayers compliance. Abstract Keberhasilan self-assessment system bergantung pada kepatuhan wajib pajak secara sukarela. KPP Pratama Ponorogo telah mencapai target penerimaan pajak pada tahun 2021, tetapi belum seluruh wajib pajak di KPP Pratama Ponorogo patuh melaksanakan kewajibannya. Penelitian ini bertujuan untuk menguji dan menganalisis penerapan e-filing, pengetahuan dalam penggunaan internet, pengetahuan perpajakan, kesadaran wajib pajak, dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Ponorogo. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengumpulan data survei kuesioner. Sampel penelitian sebanyak 100 responden. Data penelitian dianalisis menggunakan analisis regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa penerapan e-filing, pengetahuan dalam penggunaan internet, pengetahuan perpajakan, dan pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi KPP Pratama Ponorogo. Namun, kesadaran wajib pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak orang pribadi KPP Pratama Ponorogo.

Pengaruh Gcg Dan Ews Terhadap Kesehatan Keuangan Perusahaan Asuransi di Indonesia Cindy Cornelia Wahyu Wardani; Mardiati, Endang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.98

This study aims to test and analyse the determinants of insurance company financial health through Good Corporate Governance and Early Warning System indicators. The indicators to measure Good Corporate Governance include the size of the board of directors, the size of the board of commissioners, and the size of the audit committee; and those to measure the Early Warning System include the solvency margin ratio, surplus change ratio, liquidity ratio, and premium growth ratio. This study applies a quantitative approach involving data sources obtained from secondary data. The samples selected through purposive sampling include 10 insurance companies listed on the Indonesia Stock Exchange between 2018 and 2021, providing data accessibility and completeness for each variable. The data are analysed using multiple linear regression, processed by SPSS 25. The study results exhibit that the size of the board of directors, solvency margin ratio, and liquidity ratio have an effect and are the determining factors in measuring the financial health of insurance companies. Whilst the size of the board of commissioners, the size of the audit committee, the surplus change ratio, and the premium growth ratio have no effect, they are not determining factors in measuring the financial health of insurance companies. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis faktor penentu kesehatan kesehatan keuangan perusahaan asuransi dari indikator Good Corporate Governance dan Early Warning System . Indikator yang digunakan untuk mengukur Good Corporate Governance adalah ukuran dewan direksi, ukuran dewan komisaris, dan ukuran komite audit. Indikator yang digunakan untuk mengukur Early Warning System adalah solvency margin ratio, rasio perubahan surplus, rasio likuiditas dan rasio pertumbuhan premi. Penelitian kuantitatif digunakaan bersamaan dengan sumber data yang diperoleh dari data sekunder. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga didapatkan 10 perusahaan asuransi yang terdaftar pada Bursa Efek Indonesia dalam periode 2018 hingga 2021 dan memiliki aksesbilitas serta kelengkapan data untuk masing-masing variabel. Teknik analisis yang digunakan menggunakan regresi linier berganda dengan bantuan alat hitung berupa software SPSS versi 25. Hasil penelitian menunjukkan ukuran dewan direksi, solvency margin ratio, dan rasio likuiditas berpengaruh dan merupakan faktor penentu dalam mengukur kesehatan keuangan perusahaan asuransi. Sementara ukuran dewan komisaris, ukuran komite audit, rasio perubahan surplus, dan rasio pertumbuhan premi tidak memiliki pengaruh sehingga bukan merupakan faktor penentu dalam mengukur kesehatan keuangan perusahaan asuransi.

Pengaruh Pendidikan, Ukuran Umkm, Dan Pengetahuan Tentang Sak Emkm Terhadap Kualitas Laporan Keuangan Aurel Tasyania Marzuin; Mardiati, Endang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.99

This study aims to examine and analyze the influence of education, business size, and knowledge of SAK EMKM on the quality of financial reports in SMEs registered with the Department of Industry and Trade in Malang City. The type of research used is explanatory research. The population in this study consists of SME owners registered with the Department of Industry and Trade in Malang City, totaling 19,870 Micro, Small, and Medium Enterprises (SMEs), with a sample size of 100. The data analysis method used is multiple linear regression analysis with t-tests and F-tests. The results of the study indicate that education, business size, and knowledge of SAK EMKM are significant determinants of the quality of financial reports in SMEs registered with the Department of Industry and Trade in Malang City. This means that higher levels of education, larger business sizes, and better knowledge of SAK EMKM correlate with improved quality of financial reports. This study emphasizes the importance of education, business scale, and in-depth understanding of financial accounting standards in supporting the enhancement of financial report quality in SMEs. Abstract Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pendidikan, ukuran usaha, dan pengetahuan tentang SAK EMKM terhadap kualitas laporan keuangan pada UMKM yang terdaftar di Dinas Perindustrian dan Perdagangan Kota Malang. Jenis penelitian yang digunakan adalah explanatory research. Populasi dalam penelitian ini adalah pemilik UMKM yang terdaftar di Dinas Perindustrian dan Perdagangan Kota Malang, yang berjumlah sebanyak 19.870 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), dengan jumlah sampel sebanyak 100. Metode analisis data menggunakan analisis regresi linier berganda dengan uji t dan uji F. Hasil penelitian menunjukkan bahwa pendidikan, ukuran usaha, dan pengetahuan tentang SAK EMKM merupakan penentu utama terhadap kualitas laporan keuangan pada UMKM yang terdaftar di Dinas Perindustrian dan Perdagangan Kota Malang. Artinya, semakin tinggi tingkat pendidikan pemilik usaha, semakin besar ukuran usaha, dan semakin baik pengetahuan mereka tentang SAK EMKM, maka kualitas laporan keuangan yang dihasilkan juga akan semakin meningkat. Penelitian ini menegaskan pentingnya pendidikan, skala usaha, dan pemahaman yang mendalam tentang standar akuntansi keuangan untuk mendukung peningkatan kualitas laporan keuangan pada UMKM.

Pengaruh Financial Distress, Audit Tenure, Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Putra, Wiby Khalid; Mardiati, Endang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.100

This research aims to examine and analyze the effect of financial distress, audit tenure, and firm size on audit delay, proposing three hypotheses under agency theory and signal theory. The population in this research include all 80 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2021, from which 60 sample companies according to predetermined criteria are selected through purposive sampling method. The results of the multiple regression analysis exhibit that financial distress has a positive significant effect on audit delay while audit tenure and firm size have a negative significant effect on audit delay. Abstract Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh financial distress, audit tenure, dan ukuran perusahaan terhadap audit delay. Penelitian ini mengajukan tiga hipotesis yang dibangun berdasarkan teori keagenan dan teori sinyal. Populasi dalam penelitian ini adalah seluruh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Pengambilan sampel menggunakan metode purposive sampling. Dari total populasi sebanyak 80 perusahaan yang terdaftar, sebanyak 60 perusahaan memenuhi kriteria menjadi sampel penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif terhadap audit delay, sedangkan audit tenure dan ukuran perusahaan berpengaruh negatif terhadap audit delay.

Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.

Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis, Nurkholis; Mardiati, Endang; Fachriyah, Nurul; Prayudi, Made Aristia
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.

Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis Nurkholis; Endang Mardiati; Nurul Fachriyah; Made Aristia Prayudi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

The Effect of IFMIS Symbolic Adoption on Post-Acceptance Use Behavior: Moderated Analysis Wiratmoko, Ambrosius Oki Tri; Roekhudin; Mardiati, Endang
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.934

Integrated Financial Management Information System (IFMIS) is a a significant milestone in a country's budget reform agenda. The government of Indonesia has launched an IFMIS for work unit level called Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in 2022. This research seeks to test the effect of TAM determinants on symbolic adoption and subsequent post-acceptance usage behaviour with individual absorptive capacity as moderator. This research is quantitative research, using PLS-SEM disjoint two-stage approach to assess symbolic adoption, a higher order construct consisting of four dimensions. 93 samples from ministry of public works and housing are analysed and found that both TAM determinants have a positive impact on symbolic adoption and symbolic adoption positively affect post-acceptance use behaviour. Individual absorptive capacity enhances the impact of symbolic adoption on explorative use, but does not moderate the effect on extended use. This research contributes to the field of symbolic adoption by demonstrating how individual absorptive capacity can shape the relationship between symbolic adoption and post-acceptance usage behaviour.

Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Albert Adi Nugroho Albertus Arjuna Kuncoro Putra Ardian syah Arifin, Dania Yulyetta Tiara Eka Putri Aulia Fuad Rahman Aurel Tasyania Marzuin Bambang Subroto Bani Alkausar Cindy Cornelia Wahyu Wardani Erwin Saraswati Fibriyani Nur Khairin Hamzah, Mochamad Hediyanasari, Mia Hotman Jefferson Simatupang Imam Subekti Klarisa Giovani Kurniasari Novi Hardanti Kurniasari Novi Hardanti LH, Laila Fitriyah Lilik Purwanti Made Aristia Prayudi Made Sudarma Maghfiroh, Ariny Marentika, Icha Maurit, Paul Meliana Octavia Meliana Octavia, Meliana Mudyanasari, Tiara Novita Mukti Wibowo Nurkholis Hamidi Nurkholis Nurkholis Nurlita Novianti Nurul Fachriyah Puspa, Lelyta Dewi Maria Putra, Wiby Khalid Putri, Mira Permatasari Putriana Salman Rahayu Indriasari Rediyanto Putra Rediyanto Putra Rino Tam Cahyadi, Rino Tam Roekhudin, Roekhudin Rosidi Rosidi Salisa, Meilenia Rahma Sinaga, Judith H Melinda Sukamdaru, Haryono SUTRISNO Sutrisno T. Sutrisno, T Syahid, Hertasnim Tael Batak, Felicia Andrea Uswatun Khasanah Wiratmoko, Ambrosius Oki Tri Wulansari, Christyandita Wuryan Andayani Yuki Firmanto Zaki Baridwan

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