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MEMBUMIKAN METODE PALS PADA DIGITALISASI PENGELOLAAN DASAR KEUANGAN FORUM UMKM MRANGGEN DEMAK Santoso, Aprih; Saifudin, Saifudin; Sulistyawati, Ardiani Ika
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.752

Abstract

Current conditions based on a pre-survey by the Community Service Team, many members of Mranggen District MSME Actors are unable to manage their MSME finances properly, especially in managing income and expenses and separating personal finances from business finances. On the one hand, reduced income due to the global food crisis has an impact on irregular income for MSMEs. On the other hand, increased expenses, due to the needs and prices of consumer goods also make it difficult to manage MSME finances. This is what motivated the Community Service Team to be interested in carrying out community service for members of Mranggen District MSME Actors. The Community Service Method with Introductory Training on financial management literacy integrated with digital finance and Mentoring. The results of the Community Service, MSME actors understand and are able to manage MSME finances integrated with digital finance neatly and well 
Impact of Shari’ah Supervisory Board Diversity on the Performance of Islamic Banks: Evidence from Yemen Emerging Economy Mohammed Sultan Saif, Gehad; Ika Sulistyawati, Ardiani; Karim, Abdul; Sista Devy, Happy
Journal International Economic Sharia Vol. 1 No. 2 (2024): September
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i2.140

Abstract

Objective: This study aims to examine the correlation between the diversity of the Shari'ah Supervisory Board (SSB) and the financial performance of Islamic banks in Yemen. In particular, it studies how age, gender, nationality, education, tenure, size, and cross-membership influence bank performance.Methods: A quantitative research approachwas used based on panel data from a sample of Islamic banks in Yemen. Return on Assets (ROA), Return on Equity (ROE) and Operational Efficiency (OE) were used to measure financial performance. To assess the relationship between SSB diversity and performance, I performed a multiple regression analysis using bank size and market conditions as control variables.Results: The results show that age diversity, gender diversity, nationality diversity, and education background diversity positively contribute to Islamic banks' financial performance. Tenure diversity and cross-membership had no significant effects, though. These results underscore the need for diversity of skills and backgrounds in the Shari'ah Supervisory Board.Novelty: This study adds to the existing body of knowledge by offering empirical insights into the relationship between SSB diversity and financial performance in the context of Islamic banking, specifically focused on Yemen. All of these aspects of diversity offer various perspectives on how governance structures influence performance.Policy and Research Implications: Overall, the findings indicate that Islamic banks need to look into diversifying their Shari'ah Supervisory Boards to achieve better governance and financial performance. Further research could investigate the longevity and prevalence of diversity among SSBs and can also be extending this to other regions or also to other financial sectors.
Competency mediates the influence of talent, interpersonal skills, and motivation on work ethic in entrepreneurial students Kusnilawati, Nunik; Kuswardani, D. C.; Utaminingsih, Adijati; Sulistyawati, Ardiani Ika; Kusuma, Linda
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9049

Abstract

Work ethic is currently a strategic entrepreneurship issue. Gaps were still found in previous studies. This study uses an alternative research model by placing the competency variable as a mediating variable. Such a model is the novelty of this research. The research aims to analyze the influence of talent, interpersonal skills, and motivation variables on work ethic through competency mediation in entrepreneurial students in Semarang. This research uses a sample of 120 respondents. Data was collected using a questionnaire instrument and distributed to respondents via Google Forms. The measurement scale uses a Likert scale with five response points. This research processed data using SmartPLS, starting with validity and reliability tests, then descriptive statistical analysis, and ending with inferential analysis. This study uses a significance-level test to test the hypothesis. Valid and reliable data can be identified through validity and reliability tests. The analysis results show that work ethic is influenced by 62 percent by the interpersonal skills-motivation variable, while competence is influenced by 59 percent by the talent-interpersonal skills-motivation variable. The results show that competence plays a role as a mediation between interpersonal skills and work ethic, as well as between motivation and work ethic, but does not mediate between talent and work ethic.
MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS Santoso, Aprih; Sulistyawati, Ardiani Ika; Hapsari, Dian Indriana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.267-274

Abstract

This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as the research sample. Structural Equation Modeling (SEM) is used as an analysis tool with the Partial Least Square (PLS) program application, namely smartPLS.3.0. The results of hypothesis testing indicate that firm value can be manifested through optimal management of profitability and GCG. Profitability can be applied through the size of the company. GCG has a significant direct effect on company value, while company size has a significant direct effect on profitability. GCG has a significant direct effect on profitability and a significant direct effect on firm value. CSR is able to function as a pure moderator of the influence of profitability on firm value.
MUDHARABAH, MUSYARAKAH, AND MURABAHAH AS DETERMINING FACTORS OF PROFITABILITY IN ISLAMIC COMMERCIAL BANKS Sulistyawati, Ardiani Ika; Septiana, Shella; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.135-145

Abstract

This study aims to analyze and assess the impact of mudharabah, musyarakah, and murabahah financing on the profitability of Islamic Commercial Banks (ICBs) in Indonesia, both individually (partially) and collectively (simultaneously). The research focuses on Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2019–2021. Using linear regression analysis, a quantitative research approach is employed to investigate the influence of mudharabah, musyarakah, and murabahah financing on profitability. The sampling technique used in this study is purposive sampling. At the same time, the dataset consists of secondary data in the form of quarterly financial reports obtained from the official websites of Islamic Commercial Banks for the 2019–2021 period. The analytical methods applied include multiple regression analysis, classical assumption testing, and hypothesis testing. The findings indicate that the independent variables collectively (simultaneously) influence profitability (measured by Return on Assets/ROA). However, when examined individually (partially), mudharabah financing does not exhibit a significant effect, whereas musyarakah and murabahah financing significantly negatively impact ROA.
Influence of service quality, moral obligations and tax sanctions on compliance Oktaviani Putri, Dela; Ika Sulistyawati, Ardiani
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.206

Abstract

Purpose – This research aims to investigate the effect of service quality, tax sanctions, and moral obligation on hotel taxpayer compliance. In the backdrop of an evolving tax landscape, having knowledge of these determinants is essential for enhancing voluntary compliance and developing effective tax administration policies.Design/methodology/approach – The paper follows a quantitative approach with multiple regression analysis. A structured survey was used to collect data from hotel taxpayers, and various statistical tests were performed to ensure the robustness of the model, including testing for normality, multicollinearity, and heteroskedasticity.Findings – The findings suggest that service quality plays a significant role in taxpayer compliance and emphasises the need for effective tax administration as a means of promoting voluntary compliance. However, tax punishment and moral suasion fail to make a dent, which means sticks and carrots alone do not sway the taxpayer.Originality/value – This paper adds to the literature by offering empirical evidence on the determinants of hotel taxpayer compliance and the role of service-oriented tax administration. The findings are at odds with enforcement-centered approaches and call for policy changes towards trust building and service improvement strategies.Research Implications – The paper highlights the importance of taxpayer service and engagement; skills that should be weighted over punishment in the eyes of tax authorities. Future research should study digital tax administration and behavioral interventions to increase compliance even more
Penerapan green accounting dalam sistem pembukuan UMKM: Meningkatkan literasi di forum UMKM Sulistyawati, Ardiani Ika; Santoso, Aprih; Saifudin; Purwantini, Sri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 3 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i3.23698

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk membantu anggota Forum UMKM Pedurungan Semarang yang menghadapi kesulitan dalam mengelola keuangan usahanya berbasis ramah lingkungan. Berdasarkan hasil pra-survey, banyak UMKM yang belum mampu mengelola keuangan dengan tertib dan efisien. Kegiatan ini dilaksanakan pada bulan April hingga Juni 2025, menggunakan metode PALS (Participatory Action Learning System), yang melibatkan peserta secara aktif dalam proses pembelajaran. Pelatihan dan pendampingan diberikan untuk meningkatkan pemahaman dan keterampilan dalam pengelolaan keuangan yang rapi, tertib, dan ramah lingkungan. Hasil dari kegiatan ini menunjukkan bahwa anggota Forum UMKM Pedurungan berhasil memahami dan menerapkan pengelolaan keuangan dengan lebih terstruktur, sesuai dengan prinsip akuntansi ramah lingkungan. Metode PALS terbukti efektif sebagai pendekatan yang membumi dan aplikatif dalam pemberdayaan masyarakat, khususnya UMKM, dengan meningkatkan kemampuan mereka dalam mengelola keuangan yang berkelanjutan. Kegiatan ini juga berpotensi memberikan kontribusi dalam pengembangan riset terkait akuntansi untuk UMKM dan dapat diterapkan dalam pengembangan kurikulum pendidikan di bidang akuntansi.
MOTOR VEHICLE TAX COMPLIANCE: MEASURING DETERMINING FACTORS Sulistyawati, Ardiani Ika; Sujarwati, Intan; Santoso, Aprih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1324

Abstract

This study seeks to investigate the determinants of vehicle taxpayer compliance motorized in Semarang based on attribution theory and learning theory. The sample is 100 motor vehicle taxpayers in Semarang. Using multiple linear regression equation modeling, this study shows that the factors: knowledge and understanding of taxpayers, taxpayer awareness, services quality and tax sanctions effect motor vehicle taxpayer compliance in Semarang. Other findings indicate that the taxpayer awareness factor is the biggest factor in effect motor vehicle taxpayer compliance in Semarang. Keywords: knowledge, understanding, awareness, service
PENGARUH PAJAK, TUNNELING INCENTIVE DAN GOOD CORPORATE GOVERNANCE (GCG) DAN MEKANISME BONUS TERHADAP INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR Andayani, Arum Sasi; Sulistyawati, Ardiani Ika
Solusi Vol. 18 No. 1 (2020): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i1.2099

Abstract

Transfer Pricing dapat muncul pada perusahaan yang memiliki tujuan laba tinggi dan penghindaran pajak sebagai salah satu caranya. Struktur kepemilikan juga mempengaruhi manajemen untuk mengalihkan kekayaan kepada mereka sendiri atau pemegang saham mayoritas. Perusahaan yang menerapkan Good Corporate Governance cenderung tidak akan melakukan manipulasi laba. Penelitian ini bertujuan untuk meneliti pengaruh pajak, tunneling incentive, good corporate governance (GCG) dan mekanisme bonus terhadap indikasi melakukan transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2013-2015 yang berjumlah 42 perusahaan dengan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini adalah regresi logistik dengan bantuan program komputer SPSS Versi 16,0. Hasil dari penelitian ini menunjukkan bahwa pajak dan mekanisme bonus tidak berpengaruh signifikan terhadap indikasi melakukan transfer pricing. Sementara good corporate governance dan tunneling incentive berpengaruh signifikan terhadap transfer pricing. Koefisien determinasi sebesar 0,335. Hasil ini menunjukkan bahwa 33,5% transfer pricing dipengaruhi oleh variabel pajak, tunneling incentive, good corporate governance dan mekanisme bonus. Sedangkan sisanya 66,5% dipengaruhi oleh variabel diluar dari pajak, tunneling incentive,good corporate governance dan mekanisme bonus.  Kata Kunci: Harga Transfer, Tunneling Incentive, Tata Kelola Yang Baik, Pajak, Mekanisme Bonus.
FAKTOR FAKTOR YANG MEMPENGARUHI TERJADINYA TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitriani, Ayu; Sulistyawati, Ardiani Ika
Solusi Vol. 18 No. 2 (2020): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i2.2296

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA), leverage, ukuran perusahaan, kompensasi kerugian fiskal, kepemilikan institusional, dan komite audit terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Penelitian ini dilakukan karena beberapa penelitian terdahulu menunjukkan hasil yang berbeda-beda. Data yang digunakan merupakan data sekunder berupa laporan keuangan yang diambil dari Bursa Efek Indonesia yang kemudian dianalisis menggunakan analisis regresi linier berganda dengan bantuan program Statistic Product and Service Solution (SPSS) versi 16.0. Berdasarkan kriteria, diperoleh 46 perusahaan yang menjadi sampel dalam penelitian ini. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel leverage, kompensasi kerugian fiskal, dan komite audit berpengaruh terhadap tax avoidance. Sedangkan variabel sisanya yakni return on asset (ROA), ukuran perusahaan, dan kepemilikan isntitusional terbukti tidak berpengaruh terhadap return saham.Kata Kunci : Tax Avoidance, ROA,Leverage, Ukuran Perusahaan, Kompensasi Kerugian Fiskal, Kepemilikan Institusional, Komite Audit.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fridatien, Ericke Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Saddewisasi, Wyati Saifudin Saifudin Saifudin Saifudin Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti