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I Made Pradana Adiputra
Fakultas Ekonomi Universitas Pendidikan Ganesha
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Pengaruh Corporate Social Responsibility, Capital Intensity dan Good Corporate Governance Terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Dewi, Ni Luh Putri Honey; Diatmika, I Putu Gede; Adiputra, I Made Pradana
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.17218

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beberapa variabel, yaitu: (1) Corporate Social Responsibility, (2) Capital Intensity, (3) Good Corporate Governance Terhadap Tax Avoidance yang dimoderasi oleh variabel Profitabilitas. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling. Alasan peneliti memilih perusahaan property and real estate sebagai obyek penelitian karena adanya tingkat return terhadap investasi yang dianggap besar dan sektor tersebut dipandang menjadi salah satu kontibusi besar bagi perekonomian Negara Indonesia. Metode pengumpulan data yang digunakan yaitu dokumentasi yakni data yang diperoleh berupa laporan tahunan masing-masing emitmen perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2018-2022 dan juga menggunakan studi pustaka dilakukan dengan mengkaji dan menelaah berbagai literatur yang berkaitan dengan penelitian ini. Penelitian ini menggunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan alat pengolahan data yang dibantu oleh software STATA. Hasil penelitian menunjukkan bahwa (1) Corporate social responsibility tidak berpengaruh terhadap tax avoidance, (2)Capital intensity berpengaruh positif terhadap tax avoidance, (3) Good corporate governance berpengaruh negative terhadap tax avoidance, (4) Profitabilitas tidak dapat memoderasi pengaruh corporate social responsibility terhadap tax avoidance, (5)Profitabilitas tidak dapat dapat memoderasi pengaruh capital intensity terhadap tax avoidance dan (6) Profitabilitas dapat memoderasi pengaruh good corporate governance terhadap tax avoidance.
The Influence of Service Quality on the Image of Auliya Integrated Islamic School Murniasih, Ni Luh Gede; Adiputra, I Made Pradana; Purnamawati, I Gusti Ayu
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.193

Abstract

The rapid progress of technology and information has accelerated innovation in the field of education, especially in the field of finance. The popularity of electronic money-based digital payments is increasing along with the development of the Balipay application in Bali. This research aims to determine the influence of perceptions of convenience, trust, risk, environment and accounting information systems on user satisfaction of the Balipay application. This research was conducted at SMA/SMK in Tabanan Regency with a total student population of 1,234 students with a sample of 123 students. Data collection was carried out using questionnaires and interviews. Data analysis was carried out using SEM-PLS. The research results found that perceived convenience, perceived trust, perceived risk, perceived environment and accounting information systems had a positive and significant effect on user satisfaction of the Balipay application.
The Influence of Corporate Social and Environmental Responsibility and Information Technology Investment on Company Value with Corporate Innovation as a Moderation Keristina, Ni Made Deni; Adiputra, I Made Pradana; Sujana, Edy
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.217

Abstract

This research aims to determine the influence of several variables, namely (1) CSER and (2) IT investment, on company value, which is moderated by the company innovation variable in mining sector companies listed on the BEI in 2018 - 2022. The population in this study is all mining companies, as many as 76 companies. Sampling used purposive sampling with certain criteria and obtained a sample of 9 companies multiplied by five years of observation to become 45 financial reports. The data collection technique used is a documentation study that analyses the financial reports of mining companies that meet the sample criteria according to the needs of the data to be processed. Data were analysed using the STATA application. The research results found that CSER and IT investment had no effect on company value; company innovation was not able to strengthen the influence of CSER on company value, while company innovation was able to strengthen the effect of IT investment on company value. This research was also conducted on mining companies, considering that the mining sector is closely related to the environment. According to the data previously presented, the value of companies in the mining sector experiences fluctuations, which decrease more frequently each year.  
The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Indrawan, Ade Surya; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5941

Abstract

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.
Rancangan Pencatatan Keuangan Dari Manual Ke Aplikasi Excel Pada UMKM Cito Corner Cafe Kertha Usada Warmadewa, I Kadek Adi Ganes; Adiputra, I Made Pradana; Wiguna, I Gede Nandra Hari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10774

Abstract

Penelitian ini mengkaji transisi pembukuan manual ke sistem berbasis Microsoft Excel pada UMKM Cito Corner Cafe Kertha Usada. Pembukuan manual yang masih dominan memiliki kelemahan berupa rendahnya akurasi, efisiensi, dan keterbacaan laporan keuangan. Dengan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi, penelitian ini mengidentifikasi kendala utama berupa keterbatasan literasi teknologi, kebiasaan kerja, serta kurangnya kompetensi akuntansi staf. Hasil penelitian menunjukkan bahwa penerapan sistem Excel mampu meningkatkan efisiensi, akurasi, dan kerapian pencatatan keuangan. Selain itu, berdasarkan pendekatan Technology Acceptance Model (TAM), penerimaan teknologi meningkat seiring persepsi manfaat dan kemudahan penggunaan oleh staf.
IMPLEMENTASI MODEL FULMER, SPRINGATE, DAN CA-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI Ni Kadek Aris Adi Widiantari; I Made Pradana Adiputra; Diota Prameswari Vijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/c3869458

Abstract

Penelitian ini bertujuan untuk memprediksi kebangkrutan pada perusahaan subsektor konstruksi menggunakan model Fulmer, Springate, dan CA-Score serta menghitung tingkat keakuratan model prediksi berdasarkan kondisi aktual perusahaan. Metode penelitian adalah deskriptif kuantitatif. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan tahunan dengan populasi perusahaan subsektor konstruksi yang terdaftar di BEI periode 2019-2024. Jumlah sampel sebanyak 21 dengan teknik purposive sampling. Pengolahan data dilakukan dengan Microsoft Excel. Hasil penelitian menunjukkan bahwa Model Fulmer memprediksi sebanyak 18 perusahaan tidak bangkrut dan 3 perusahaan lainnya berpotensi bangkrut. Model Springate memprediksi sebanyak 4 perusahaan tidak bangkrut dan 17 lainnya berpotensi bangkrut. Model CA-Score memprediksi sebanyak 2 perusahaan tidak bangkrut dan 19 lainnya berpotensi bangkrut. Secara keseluruhan model Fulmer merupakan model terbaik yang dapat digunakan untuk menilai kebangkrutan dengan tingkat akurasi sebesar 80,16% dan tingkat kesalahan 19,84% berdasarkan ketepatan prediksinya dengan kondisi aktual perusahaan di tahun 2019-2024. Hal ini disebabkan karena model Fulmer memiliki jumlah rasio yang lebih kompleks dalam melihat kondisi keuangan perusahaan dibandingkan dengan model Springate dan CA-Score.
CATUR PURUSA ARTHA VS TRI KAYA PARISUDHA ON THE LEVERS OF CONTROL TOWARDS THE PERFORMANCE OF VILLAGE-OWNED BUSINESS ENTITIES I Made Pradana Adiputra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1589

Abstract

The establishment of BUMDES is one of the efforts to accelerate the management of poverty including in Bali. Fraud cases related to the management of BUMDes funds occur a lot in Buleleng Regency. At least 4 cases out of 6 cases that occurred in Bali Province occurred in Buleleng Regency. This research aims to religious value of Catur Purusa Artha (CPA) and Tri Kaya Parisuda (TKP) on the elements of the management control system, namely the levers of control over the performance of BUMDes in Buleleng Regency. Data collection through primary data collection with questionnaires to BUMDes managers. Data analysis is carried out through a hypothesis testing process that is formulated through an interaction/moderation regression test between levers of control with CPA and TKP on BUMDes performance. The results from 75 questionnaires that can be processed show that both CPA and TKP positively affect the impact of LoC on the performance of BUMDes. Based on the significance value, it proves that CPA has a stronger moderation influence than the crime scene. This shows that CPA is considered to have a stronger role in the personal BUMDes manager in Buleleng Regency in carrying out the organization's operations without disregarding the value of the crime scene as a religious or cultural value in Bali.
Perbandingan Akurasi Altman Z-Score Dan Regresi Logistik Dalam Memprediksi Kebangkrutan Perusahaan Komang Marianti; I Made Pradana Adiputra; Putu Sukma Kurniawan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10927

Abstract

Ketidakpastian ekonomi global menimbulkan tekanan besar pada sektor manufaktur, terutama pada subsektor Apparel & Luxury Goods di Indonesia yang sangat bergantung pada impor bahan baku serta pasar ekspor. Situasi ini memperbesar potensi terjadinya financial distress yang dapat berujung pada kebangkrutan perusahaan untuk mengatasi hal tersbut diperlukan model prediksi kebangkrutan untuk mencegah kerugian. Penelitian ini bertujuan untuk mengevaluasi dan membandingkan tingkat ketepatan model Altman Z-Score dengan regresi logistik ordinal dalam memprediksi kebangkrutan perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-komparatif. Sampel penelitian mencakup 20 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024, dengan total 79 data observasi. Teknik analisis dilakukan melalui perhitungan Altman Z-Score, penerapan regresi logistik ordinal, serta pengujian akurasi menggunakan confusion matrix. Hasil penelitian menunjukkan bahwa model Altman Z-Score memiliki tingkat akurasi sebesar 57%, sedangkan regresi logistik ordinal mencapai 78%. Temuan ini mengindikasikan bahwa regresi logistik lebih unggul dalam menangkap dinamika risiko keuangan karena mampu mengakomodasi berbagai variabel internal maupun faktor makroekonomi, seperti inflasi. Selain itu, variabel profitabilitas terbukti menjadi faktor yang paling berpengaruh dalam menentukan kondisi keuangan perusahaan. Dengan demikian, regresi logistik dinilai lebih efektif sebagai early warning system dalam memprediksi kebangkrutan, khususnya pada sektor industri yang sensitif terhadap fluktuasi ekonomi.
The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.235-246

Abstract

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.
The Influence of Creative Accounting and Tax Planning on Financial Performance with Corporate Social Responsibility as a Moderating Variable in the Tourism Industry in Indonesia Prameswari, I Gusti Agung Istri Pradnya; Adiputra, I Made Pradana; Sinarwati, Ni Kadek
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5545

Abstract

This study aims to investigate the impact of creative accounting and tax planning on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable, in tourism sector companies listed on the Indonesia Stock Exchange during 2022–2024. The research applies a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). Data were obtained from annual and sustainability reports of companies selected through purposive sampling, resulting in a total of 105 observations from 35 companies over three years. The findings reveal that creative accounting has a significant positive effect on financial performance, while tax planning shows a significant negative effect, particularly when carried out aggressively, which may harm the company. Moreover, Corporate Social Responsibility (CSR) strengthens the positive effect of creative accounting and weakens the negative effect of tax planning on financial performance by enhancing transparency, accountability, and stakeholder trust.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . ADITHA, KADEK KRISNA Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Anak Agung Putu Gede Bagus Arie Susandya Ananta, Ida Bagus Putu Weda Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ancella Anitawati Hermawan, Ancella Anitawati ANDRIADI, KOMANG DANDY Ari Surya Darmawan Arta, Putu Wahyu Permana Asih, Ginanthi Astawa, I Gede Putu Banu Ayu Komang Dewi Lestari . Ayu Priska Megayanti . Ayu Puspa Wirantari Bayu Darmika Candrasari, Kadek Ladyna Christian Denny Setiawan Darmika, Bayu Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dewi, Luh Putu Debby Cinthya Dewi, Made Diah Chandra Dewi, Ni Luh Putri Honey Diota Prameswari Vijaya Dr. Edy Sujana,SE,Msi,AK . Dwi Martani Edy Sujana Elvin Ruswanda Yudistira Evy Drivayanti Kadek . Gayatri, Putu Anisa Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Herry Merta Primadana . Gede Oka Restu Pratama Gede Pranata . Gede Pranata ., Gede Pranata Gede Teguh Prasetya Muttiwijaya Ginanthi Asih Hasanah, Mas Onik Rif'atul Heriyanti, I Dewa Ayu Hidayatulloh, A.Nururrochman Hilda Rossieta I Desak Nyoman Tri Wandari . I Dewa Gede Anom Jambe Adnyana I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Agus Arya Adi Putra I Gusti Ayu Purnamawati I Kadek Arya Wibawa . I Ketut Ardy Prabhawa . I Komang Arya Kumara . I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Triantana Putra . I Putu Eva Prasetya . I Putu Gede Diatmika I Putu Hendra Martadinata . I Wayan Putra Adnyana, I Wayan Putra Ida Bagus Putu Ery Supriadi . Imam Ghozali Indrawan, Ade Surya Jefry Wijaya . Juniari, Ni Luh K. Dian Rosita Dewi . K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Arin Prasasti . Kadek Ayu Pramita Dewi . Kadek Carlina Armeiwati . Kadek Evi Resita Dewi . Kadek Krisna Aditha Kadek Ladyna Candrasari Kadek Marlina Nalarreason . Kadek Rilly Widhi Antari . Kadek Rindi Kadek Teni Rismawati . Kaswarina, Ni Ketut Nadia Keristina, Ni Made Deni Ketut Desi Trisna Hari Ketut Maharani Ketut Nala Hari Wardana Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Komang Budi Amanta . Komang Budi Amanta ., Komang Budi Amanta Komang Dedy Aldiana Komang Gede Suriani Suan Dewi . Komang Hendri Mastrianawati . Komang Marianti Komang Pariardi Arianti . Komang Sri Endrayani . Komang Sri Wirnipin . Komang Sri Wirnipin ., Komang Sri Wirnipin Komang Tri Yasrawan L Pt Dian Metta Sari . Lindawati Gani Lucy Sri Musmini Luh Ari Deanawati Luh Asih Utami Luh Gede Kusuma Dewi Luh Made Anggie Adnyaswari Luh Putu Debby Cinthya Dewi Luh Putu Sulastrini . Luh Widiari . Made Ary Meitriana Made Didik Apriadinata . Made Dwi Setiawan . Made Dwi Setiawan ., Made Dwi Setiawan Made Fandy Permana Putra . Made Herman Mahardika . Made Irwan Darmayuda . Megayanti, Riska Diah Murniasih, Ni Luh Gede Nala Hari Wardana Ni Kadek Aris Adi Widiantari Ni Kadek Ary Meridianawati Ni Kadek Desi Dwiyantari . Ni Kadek Dewi Asih . Ni Kadek Dina Yanti Ni Kadek Elsa Tiari Ni Kadek Erni Apriantini . Ni Kadek Rina Primayoni . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Nadia Kaswarina Ni Komang Evi Sugiani Ni Komang Irma Puspita Ni Komang Sumitariani Ni Komang Suryaningsih Ni Luh Eka Ari Artini . Ni Luh Gede Erni Sulindawati Ni Luh Ketut Jesi Asmarani . Ni Luh Nonik Tika Silviyani . Ni Luh Nora Widari . Ni Luh Putu Asri Damayanti . Ni Luh Putu Dita Silviani Ni Luh Putu Lindri Puspitasari . Ni Made Ary Widiastini Ni Made Yadnyawati Ap . Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Md Ari Widyastuti . Ni Nyoman Perayati . Ni Putu Adinda Putri Gayatri Ni Putu Dian Ganesuari Dian Ni Putu Eka Ariantini Ni Putu Putri Pranayamti Utami Ni Putu Yogi Merta Maeka Sari . Ni Putu Yulia Paramitha Ni Wayan Della Praniti . Ni Wayan Sukerti Ni Wyn. Meilani Suwardani . Nyoman Ayu Wulan Trisna Dewi . Nyoman Mita Mahardini . Nyoman Trisna Herawati Oktajaya, Tri Paramitha, Ni Putu Yulia Pasek Aries Hendra Sidartha . Prameswari, I Gusti Agung Istri Pradnya Purna, Putu Inten Citrawati Purnama Sari Ni Luh Putu . PURWANTI PURWANTI Puspita, Ni Komang Irma Putra , I Gede Pawana Ngurah PUTRA, I GEDE WAHYU Putra, I Gusti Made Priyambhada putri, Ni Komang Sapta Putri Mertha Agustina Putu Adi Susanto . Putu Ayu Asrini . Putu Indah Sonia Dewi Putu Indira Yunitasari . Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sri Wahyuni Ayu Putu Sukma Kurniawan Putu Yunartha Pradnyana Putra Riana Dewi Kartika . Rika Dwipa Yaniari . Rika Dwipa Yaniari ., Rika Dwipa Yaniari Riska Diah Megayanti Rizqy Yoga Ramadhan Shara Widya Sidharta Utama Siti Komala . suar08 suardani Sudarmanto, Eko Sulistyowati, Nur Wahyuning SUMITARIANI, NI KOMANG Supramajaya, I Dewa Gede Putra Suryaningsih, Ni Komang Sutoto, Agung Titus Silvi Sadewi Utami, Luh Asih Vidyaningsih, Pande Nyoman Trisna W. Gilang Premana Warmadewa, I Kadek Adi Ganes Widya, Shara Wiguna, I Gede Nandra Hari Wirantari, Ayu Puspa Yudiatmaja, Fridayana Yudiatmaja, Fridayana Yudistira, Elvin Ruswanda Yundari, Yundari Zendrato, Handani