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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB IQTISHADIA JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual Jurnal Ekonomi & Keuangan Islam Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AJAR (Asian Journal of Accounting Research) (e-Journal) Akuntansi Bisnis & Manajemen (ABM) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Accounting & Finance in Asia Pasific Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi

Gugus Irianto

Fakultas Ekonomi Dan Bisnis Universitas Brawijaya

Author-ID : 288461

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 128 Documents Claim Missing Document

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Telaah Literatur Tentang Pengaruh Objektivitas, Independensi, Dan Struktur Audit Terhadap Kinerja Auditor Internal Fadilla Adiningsih; Gugus Irianto
Jurnal Multidisiplin West Science Vol 3 No 07 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i07.1285

Audit internal memiliki peran krusial dalam memastikan integritas, transparansi, dan akuntabilitas operasi organisasi. Audit internal memiliki beberapa elemen penting diantaranya objektivitas, independensi, serta struktur audit yang memiliki urgensi untuk ditelaah secara mendalam untuk memastikan kinerja audit internal dapat berjalan secara optimal. Adapun riset tentang objektivitas, independensi, dan struktur audit secara empiris telah banyak dilakukan dengan hasil yang bervariasi. Penelitian ini bertujuan memetakan hasil penelitian mengenai pengaruh objektivitas, independensi, dan struktur audit terhadap kinerja auditor internal. Penggunaan metode SLR sendiri didasari fakta bahwa dengan metode ini, peneliti dapat mengidentifikasi kesenjangan pengetahuan, mengevaluasi bukti-bukti secara sistematis, dan membuat keputusan yang didasarkan pada data yang terverifikasi. Berdasarkan Systematic Literature Review (SLR) ditemukan: Pertama, objektivitas auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit internal, di mana auditor dengan tingkat objektivitas tinggi cenderung menghasilkan audit yang lebih berkualitas. Kedua, independensi auditor internal memberikan pengaruh positif terhadap kualitas audit, karena memotivasi auditor untuk mengungkap potensi kecurangan. Ketiga, struktur audit memiliki peran signifikan dalam membentuk kualitas audit, dengan implementasi yang berkualitas memberikan pengaruh positif pada hasil audit. Temuan ini memberikan pemahaman mendalam tentang pentingnya objektivitas, independensi, dan struktur audit dalam meningkatkan kinerja auditor internal. Kesimpulan dari penelitian ini mendukung perlunya perhatian lebih lanjut terhadap peningkatan objektivitas sebagai langkah kunci dalam mencapai audit yang lebih efektif, akuntabel, dan transparan, penguatan independensi auditor, dan pengembangan struktur audit yang berkualitas.

Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company Dinata, Ruri Octari; Irianto, Gugus; Mulawarman, Aji Dedi
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud. Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formalityAbstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya “semua bisa diatur” serta budaya “prosedur hanya formalitas” yang akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas

Risk of Material Misstatement, Supply Chain Management and Audit Liability in Economy Development Parno Suwito, Triyanto; Mohamed, Nafsiah; Abdullah, Azizah; Irianto, Gugus
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5595

Abstract— In today’s complex connected world, supply chain is more and more recognised as a key source of competitive advantage and differentiation. Companies strive to build powerful supply chains that will enable them to get their products to market faster, more efficiently and more economically than their competition. The auditor should provide judgment with professionals, but empirical findings indicate the auditor is influenced by supply chain managements that can the determination of risk of material misstatement. With the fraud found in several large companies in Indonesia that have received reasonable opinions without exceptions, the auditor is accused of not professionally determining risk of material misstatement. The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection. The novelty of this research is in the search for factors that influence auditor judgment in the form of risk of material misstatement. Previous research in behavioral aspects in the context of the audit examined the auditor's judgment in terms of audit opinion as well as fraud risk assessment. Risk of material misstatement is relevant in explaining the various phenomena that accuse auditors when fraud is found in companies that have been given a fair opinion without exception. The study design was employed Qualitative methods using interview techniques with several key informants. Resource persons who act as informants are CPA firm partners who are partners in the big ten in Indonesia. The results showed that the supply chain managements that caused the auditor not to determine professional judgment in the form of risk of material misstatement were auditor's lack of skepticism, individual bias, lack of training and lack of supervision from the audit manager during fieldwork. The results of this research can be used by the Indonesian Institute of Certified Public Accountants in conducting training that is able to improve the quality and capability of auditors to improve the ability to formulate risk of material misstatement.

Business Model Canvas UMKM di Universitas Abdurrachman Saleh Situbondo Amirya, Mirna; Irianto, Gugus
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68044

Being an MSME entrepreneur and being a student is both an opportunity and a challenge. The most basic thing to understand before running a business is to design an idea and one of the business proposals that is often used is the Business Model Canvas (BMC). The aim of this research is to determine the understanding of Abdurrachman Saleh Situbondo University students regarding BMC UMKM. Action research was carried out in this research and consisted of several stages, namely the planning, training and activity evaluation stages. The descriptive analysis method was used to determine their understanding regarding BMC MSMEs in nine important components of a business. The results show that BMC can help in the initial stages of validating business ideas so that future business planning is more mature and ready to be implemented. The training activities for 159 students in 2023 ran smoothly and the students were very enthusiastic about taking part in this training. In the future, it is hoped that the student participants will be able to build a BMC that contains a simple but complex description of what type of business needs to be run.

Analisis Penerapan Sistem Pencegahan Kecurangan (Studi Kasus pada PT. Transmarco) Putriaji, Hasya Salsabila; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): 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.2022.1.2.45

This study aims to determine how effectively the fraud prevention system is implemented in Indonesia's retail and fashion companies. This study employs a qualitative case study approach, in which the data are collected from online interviews through WhatsApp Group and analyzed utilizing the Miles and Huberman Model (1984) given that PT. Transmarco has had a fraud prevention system since 2012; the study results indicated that its fraud prevention system has met the 4 effectiveness requirements by LPSK (2011), including the Reporting System that Must Be Socialized to All Employees; Fraud Report Recipient Authority, Guaranteed Confidentiality and Follow Up for Employees in Reporting Fraud; Protection for Whistleblowers. In its implementation, PT. Transmarco has conducted socializations to all employees during regular training, has given rewards to whistleblowers, has appointed HRD as the authority to receive fraud reports, has directly protected the whistleblower by keeping his identity secret, and so forth. To optimize the system to run more effectively and more easily, it is also important to consider making yearly fraud records, creating a dedicated fraud prevention website to make it easier for employees or others to report fraud, and making written regulations on whistleblower protection. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana keefektifan penerapan sistem pencegahan kecurangan pada salah satu perusahaan retail dan fashion di Indonesia. Metode penelitian yang digunakan yaitu metode penelitian kualitatif dengan pendekatan studi kasus. Dalam mengumpulkan datanya penelitian ini menggunakan teknik wawancara yang dilakukan secara online melalui WhatsApp Group. Teknik analisis data yang digunakan yaitu Model Miles dan Huberman (1984). PT. Transmarco memiliki sistem pencegahan kecurangan sejak tahun 2012. Hasil penelitian menunjukkan bahwa penerapan sistem pencegahan kecurangan pada PT. Transmarco telah memenuhi 4 syarat keefektifan yang dikemukakan oleh LPSK (2011) yaitu Sistem Pelaporan Harus Tersosialisasi Kepada Seluruh Karyawan; Otoritas Penerima Laporan Tindak Kecurangan; Karyawan Yakin Dalam Melaporkan Tindakan Kecurangan Akan Dijamin Kerahasiaannya dan Ditindaklanjuti; Perlindungan Terhadap Whistleblower. Dalam penerapannya PT. Transmarco sudah melakukan sosialisasi kepada seluruh karyawan pada saat reguler training; memberikan reward kepada pelapor; menunjuk HRD sebagai otoritas penerima laporan kecurangan; sudah melindungi secara langsung pelapornya dengan merahasiakan identitasnya; dan lainnya, tetapi masih diperlukan beberapa hal tambahan agar sistem pencegahan kecurangan dapat berjalan dengan lebih efektif dan lebih mudah lagi, seperti membuat data atau catatan khusus mengenai kecurangan per tahun, membuat website khusus untuk sistem pencegahan kecurangan agar dapat memudahkan karyawan atau lainnya dalam melaporkan kecurangan, dan membuat peraturan secara tertulis mengenai perlindungan whistleblower.

Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Nia Nur Safitri; Gugus Irianto
Jurnal Multidisiplin West Science Vol 3 No 09 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i09.1504

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh umur perusahaan, ukuran perusahaan, dan profitabilitas terhadap pengungkapan corporate social responsibility (CSR) berstandar Global Reporting Initiative (GRI) pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis data penelitian yang digunakan adalah data sekunder yaitu berupa laporan keuangan, laporan tahunan dan laporan keberlanjutan yang diperoleh melalui website BEI dan website resmi masing-masing perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor kesehatan yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian menggunakan uji asumsi klasik dan pengujian hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa umur perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility. Ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility.

Bibliometric Analysis Of Anticipating Digital Financial Report Fraud Using Vosviewer Hidayatun Muharromah, Isnaini; Irianto, Gugus; Djamhuri, Ali
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.37745

Purpose: The purpose of this study was to determine the development of research on anticipating digital financial reporting fraud using bibliometric analysis on the VOSviewer application version 1.6.20. Methodology/approach: The research method used is a qualitative method with a thematic analysis approach. Findings: The results of the study showed that the development of research on anticipating digital financial reporting fraud from 2019-2024 experienced significant annual fluctuations. In the last year, there has been a marked increase in the number of publications. The most publications in 2024 and the smallest in 2020, consisting of 11 clusters with 173 keyword items with the most publications in Heliyon and Procedia Computer Science. Technologies such as blockchain, big data analytics, and artificial intelligence are identified as important tools in detecting and preventing fraud. Practical implications: The results of this study can be used as a guide for companies and academics in developing digital strategies to improve financial monitoring and transparency systems. Originality/value: To the best of the researcher's knowledge, this study is the first study to examine the development of digital financial reporting fraud anticipation research with bibliometric analysis of Scopus indexed publications in 2019–2024

Kendala dan Strategi Implementasi Manajemen Risiko di Pemerintah Daerah Indonesia Irianto, Gugus; Amirya, Mirna
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.84241

Risk management in local governments in Indonesia is currently evolving as part of efforts to realize Good Governance. Risk management aims to minimize the likelihood and impact of risks that may hinder the achievement of organizational goals. This study aims to identify the challenges and strategies for implementing risk management in local governments in Indonesia based on a literature review. Using a literature study method and descriptive analysis, data were obtained from relevant articles and journals accessed through ScienceDirect and Google Scholar, both from national and international databases. The findings of this study reveal that the main challenges include a lack of understanding and awareness of risk management, resource limitations, regulatory misalignment, inadequate data, resistance to change, and lack of leadership support. The proposed strategies include training and education, adequate resource allocation, regulatory harmonization, data optimization, strengthening organizational culture, and increasing leadership commitment. The novelty of this study lies in the comprehensive analysis of the challenges and solutions in implementing risk management in local governments in Indonesia, an area that has not been deeply explored in previous studies.

Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review Rajafi, Lalu Roby; Irianto, Gugus; Baridwan, Zaki
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1437

The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure.

Analisis Determinan Kecurangan Laporan Keuangan Melalui Pendekatan Fraud Pentagon Theory (Studi Empiris Pada Perusahaan Dengan Notasi Khusus Pada Bursa Efek Indonesia) Alifa Yulinar Priyanti; Gugus Irianto
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): 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.2024.3.4.296

Financial statement fraud refers to an intentional act of a material misstatement in financial statements. This study aims to obtain empirical evidence of the effect of fraud pentagon theory on financial statement fraud with F-score as the proxy. The fraud pentagon theory developed by Crowe (2011) consists of five elements (pressure, opportunity, rationalization, competence, and arrogance); the test of which utilizes the proxy variables of financial stability, external pressure, financial targets, ineffective monitoring, external auditor quality, change of auditor, change of director, and CEO picture appearance frequency. The study samples include 21 companies listed on the IDX between 2019 and 2021 with special notation and selected through a purposive sampling method. The results of logistic regression analysis exhibit that financial target has a significant effect on financial statement fraud while financial stability, external pressure, ineffective monitoring, external auditor quality, change of auditor, change of director, and CEO picture appearance frequency have no significant effect on financial statement fraud. Abstrak Kecurangan laporan keuangan merupakan tindakan penyampaian salah saji informasi pada laporan keuangan yang dilakukan dengan sengaja. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh unsur-unsur fraud pentagon theory terhadap financial statement fraud yang diproksikan dengan F-score. Teori fraud pentagon dikembangkan oleh Crowe (2011) yang meliputi lima elemen yaitu tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Pengujian dari elemen fraud pentagon menggunakan variabel proksi stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, pergantian direksi, dan frekuensi kemunculan gambar CEO. Sampel penelitian yang digunakan adalah sebanyak 21 perusahaan terdaftar di BEI selama periode 2019-2021 dengan notasi khusus dan menggunakan metode purposive sampling. Berdasarkan hasil pengujian analisis regresi logistik, diperoleh hasil bahwa variabel target keuangan berpengaruh terhadap financial statement fraud. Sedangkan variabel stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, pergantian direksi, dan frekuensi kemunculan gambar CEO tidak terbukti berpengaruh signifikan terhadap financial statement fraud.

Co-Authors -, rosidi . Rosidi . Rosidi Abdarahman M. Kalifa Abdullah, Azizah Achdiar Redy Setiawan Achdiar Redy Setiawan Adiningsih, Fadilla Agustina Christina Patty Agustina Christina Patty Aji Dedi Mulawarman Akhmad Riduwan Ali Djamhuri Alifa Yulinar Priyanti Alimuddin Alimuddin Amrizal Imawan Amrullah, M. Mukhlis Andi Mirdah Anjang Pranata Anna Yulifah Annisa Fitriana Ardy Fariyansyah Ari Kamayanti Astri Dyastiarini Aviani Widyastuti Bambang Subroto Briando, Bobby Chaeranti Muldayani Dewi Chyntia Wibowo DEDI MULAWARMAN Dewi Syahrina Dewi, Chaeranti Muldayani Dian Purnamasari Didied P. Affandy Dion Yanuarmawan Endah Suwarni Fadilla Adiningsih Fahmi Ridho Faizah, Uswatun Fajriana, Nadia Febiani, Ismi Fransiska Iing Mariandini Grahita Chandrarin GRAHITA CHANDRARIN Hafit, Muhamad Hidayatun Muharromah, Isnaini I Dewa Made Satya Prawira I Wayan Yeremia Natawibawa Ismi Febiani Iwan Triyuwono Jaya, Aditya Perdana Ardine Karim, Azmi Khairul Shaleh Khalistia Andina Paripurna Kristin Rosalina Laksono Trisnantoro Lalu Roby Rajafi Lilik Purwanti Lolang, Vito Sahaya Immanuel M Achsin M. Achsin Made Sudarma Melinda Ibrahim Meryana Rizky Ananda Mirna Amirya Mohamad Khoiru Rusydi Mohamed, Nafsiah Mohammad Achsin Mohammad Achsin Mudinillah, Adam Mudrifah, Mudrifah Muhamad Ali Embi Muhammad Fuad Muhammad Hafiyyan N Qohar Muhammad Nauval Muhammad Reza Ar Rizky Madjid Muhammad Rusydi H. Nabiilah, Amanda Salmaa Nadia Fajriana Nasution, Nursanita Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nauval, Muhammad Nia Nur Safitri Noval Adib Nurcholifah, Siti Nurhayati Nurkholis Hamidi Nurlita Novianti Nurshadrina, Qonita Amalia Nurul Farida Paripurna, Khalistia Andina Parno Suwito, Triyanto Permatasari, Henita Purwanto, Danu Putra Putri, Rasheila Azizah Putriaji, Hasya Salsabila Putu Prima Wulandari Qohar, Muhammad Hafiyyan N Qurrota Aâ€™yuni Qurrota A’yuni Rahmalia Nursani Rakhmatullah, Hans Wakhida Rama Andika Thio Rahman Renzy Permata Sari Ridho, Fahmi Rima Novi Kartikasari Rima Novi Kartikasari Rima Novi Kartikasari Roekhudin, Roekhudin Rosidi Rosidi - Rosidi . Ruri Octari Dinata Safitri, Nia Nur salmah, st Salsabila, Jihan Zahroh Salsabila, Nadiyah Putri Sari, Renzy Permata Satya Prawira, I Dewa Made Septarina Prita Dania Sofianti Septarina Prita Dania Sofianti Silviana Putriandini Silviana Putriandini Siti Amerieska syah, Rudhian Theresia Mentari Tia Hesti Utami Tia Hesti Utami, Tia Hesti Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti, Ludigdo Wulandari, Anis Wuryan Andayani Yeney Widha Prihatiningtias Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yesika Yanuarisa Yesika Yanuarisa Yohan Bakhtiar Yudea Yudha Rubi Riyanti Yuki Firmanto Yuliati Yuliati Zaki Baridwan

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