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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 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 Journal of Economic, Bussines and Accounting (COSTING) 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 Reviu Akuntansi dan Bisnis Indonesia 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
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

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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

Abstract

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

Abstract

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.
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

Abstract

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

Abstract

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

Abstract

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.
Evaluasi Atas Penatausahaan Barang Milik Daerah Berdasarkan Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 Pada Pemerintah Daerah Kota Malang Salsabila, Jihan Zahroh; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (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.2024.3.2.407

Abstract

The local governments’ BMD administration transition period, following the issuance of Minister of Home Affairs Regulation (Permendagri) Number 47 of 2021, is subject to problems due to adjustments in its implementation. According to BPK findings, Malang City, among 540 regions that KPK mentions to be required for BMD management monitoring, reportedly has BMD problems in Fiscal Year 2022; thus, the evaluation must prevail for improvement. This study aims to determine whether the Malang City BMD administration is under Permendagri Number 47 of 2021, utilizing a qualitative descriptive method involving data obtained through observation, interviews, and documentation. The results of the study exhibit that the BMD administration of Malang City is under Permendagri Number 47 of 2021 despite a few challenges due to non-optimal human resources performance, namely a large number of recordings of goods that are not accompanied by administrative file evidence, goods recorded are not under budgeting, there are still several SKPDs that have not prioritized the importance of inventory, reporting that is often not on time, SKPD heads who pay less attention or do not prioritize reporting. As such, Malang City BKAD has taken several steps to overcome them by designing SOPs, internal reconciliation, facilitating inventory teams, and conducting socialization. Abstrak Setelah dikeluarkannya Permendagri Nomor 47 Tahun 2021, pemerintah daerah mengalami masa transisi dalam penatausahaan BMD yang rentan terjadi kendala karena penyesuaian dalam penerapannya. KPK juga menyebutkan terdapat lebih dari 540 daerah yang perlu diawasi pengelolaan BMD-nya, termasuk Kota Malang yang memperoleh temuan BPK terkait permasalahan BMD pada Tahun Anggaran 2022. Sehingga perlu dilakukan evaluasi sebagai bahan perbaikan untuk penatausahaan barang milik daerah di masa mendatang. Penelitian ini bertujuan untuk mengetahui apakah penatausahaan BMD yang dilakukan oleh BKAD Kota Malang telah sesuai dengan Permendagri Nomor 47 Tahun 2021. Penelitian ini menggunakan metode deskriptif kualitatif dengan sumber data yang diperoleh melalui observasi, wawancara, dan dokumentasi. Adapun hasil penelitian ini menunjukkan bahwa pelaksanaan penatausahaan BMD di Kota Malang telah sesuai dengan Permendagri Nomor 47 Tahun 2021 namun masih terdapat beberapa kendala yang disebabkan oleh SDM dengan kinerja yang tidak optimal yaitu banyaknya pencatatan barang yang tidak disertai dengan bukti SPJ ataupun BAST, barang yang dicatat tidak sesuai dengan penganggaran, masih terdapat beberapa SKPD yang belum memprioritaskan tentang pentingnya inventarisasi, pelaporan yang seringkali tidak tepat waktu, kepala SKPD yang kurang memperhatikan atau tidak memprioritaskan  pelaporan. Akan tetapi BKAD Kota Malang telah melakukan beberapa upaya untuk mengatasinya berupa pembuatan SOP, rekonsiliasi internal, memfasilitasi tim inventarisasi, hingga melakukan sosialisasi.
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

Abstract

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.
Implementation of Halal Label as an Intangible Asset on Food and Beverage Business Sustainability Amrullah, M. Mukhlis; Irianto, Gugus; Adib, Noval
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.04

Abstract

The majority of the Indonesian population adheres to Islam, and of course, halal food is the most sought-after. Halal labels are increasingly considered important in business due to their positive influence on consumer awareness and the demand for halal products. This study aims to understand how UB Coffee's management interprets the Halal Label as an asset and its implications for business sustainability. This research employs a qualitative method with a case study approach involving UB Coffee's management as the population. Key managers were selected as the sample using purposive sampling, and the data were analyzed descriptively. The results indicate that UB Coffee's management views the Halal Label as valuable and a source of pride, supporting UB Coffee's educational function as part of the educational institution UB and interpreting it as a shared value and commitment. However, UB Coffee has not yet recognized the Halal Label as an asset in its accounting system. The Halal Label has the potential to sustain UB Coffee's business due to the increasing trend of a halal lifestyle. The implications of this study highlight the importance of formally recognizing the Halal Label as an asset to strengthen UB Coffee's long-term business strategy.
The Divestment of PT Semen Gresik (Persero) Tbk.: Evidence and Implications Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The privatisation of PT Semen Gresik (Persero) Tbk., a state-owned enterprise which operates in the cement industry, had gradually been done. The divestment raised a variety of issues beyond efficiency and financial performance of the company, such as the hegemonic nature of MNCs, justice and fairness, job security, as well as the economic sovereignty. These, in turn, lead to the necessity of developing theoretical perpective which incorporates a variety of aspects in the privatisation enquiry.
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Rusydi, Mohamad Khoiru; Irianto, Gugus; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia 2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
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 I Dewa Made Satya Prawira I Wayan Yeremia Natawibawa Ismi Febiani Iwan Triyuwono Jaya, Aditya Perdana Ardine Karim, Azmi Khairul Shaleh Khalistia Andina Paripurna Krist Setyo Yulianto 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 A’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 Rosebelina, Dona Sherli 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