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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi EL-MUHASABA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Abdimas Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Innovation and Applied Technology International Journal of Local Economic Governance The International Journal of Accounting and Business Society Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Public Administration Studies JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Value: Jurnal Manajemen dan Akuntansi JPSI (Journal of Public Sector Innovations) JPM (Jurnal Pendidikan Modern) Jurnal Akuntansi Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amsir Accounting & Finance Journal Indonesian Journal of Entrepreneurship & Startups International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Kewirausahaan dan Inovasi Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Amwaluna: Jurnal Ekonomi dan Keuangan Syariah CITACONOMIA : Economic and Business Studies Atestasi : Jurnal Ilmiah Akuntansi Summa : Journal of Accounting and Tax Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Lilik Purwanti
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Sosialisasi Tarif Efektif Rata-Rata (TER) PPh 21 bagi Bendahara Sekolah Roekhudin; Pusposari, Devy; Purwanti, Lilik; Mukmin, Mas Nur
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 3 (2024): DESEMBER
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i3.15499

Abstract

Perpajakan di Indonesia mengalami perkembangan yang pesat khususnya pada penerapan Tarif Efektif Rata-rata (TER) bagi wajib pajak perorangan dengan terbitnya Peraturan Pemerintah Nomor 58 Tahun 2023 tentang reformasi pajak penghasilan. TER adalah metode yang memperhitungkan tarif pajak efektif yang diterapkan pada penghasilan kena pajak. Pajak perorangan, dalam hal ini PPh Pasal 21, merupakan jenis pajak yang memiliki kontribusi tertinggi dalam penghasilan pajak negara. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi kepada bendahara sekolah tentang Tarif Efektif Rata-rata (TER) PPh 21 berdasarkan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Tujuannya adalah untuk meningkatkan pemahaman bendahara sekolah tentang penentuan dan cara menghitung Tarif Efektif Rata-Rata. Peserta sosialisasi adalah bendahara sekolah yang meliputi bendahara SMP dan SMA di Kota Malang. Metode yang digunakan adalah ceramah, diskusi, dan latihan soal. Pengujian terhadap dampak pelatihan kepada peserta adalah dengan dilakukannya uji beda atau uji-t berpasangan terhadap jawaban peserta atas pre-test dan post-test yang diberikan. Kegiatan pengabdian masyarakat dilaksanakan di FEB Universitas Brawijaya dan diikuti oleh 35 orang bendahara sekolah. Hasil uji-t berpasangan menunjukkan adanya peningkatan pemahaman signifikan pada peserta, dengan nilai rata-rata meningkat dari 51,43 menjadi 95,14. Dengan demikian, sosialisasi ini efektif dalam membantu peserta memahami pengelolaan perpajakan khususnya tentang Tarif Efektif Rata-rata (TER). Pengabdian ini menunjukkan bahwa sinergitas antara akademisi dan praktisi perlu terus diwujudkan dalam kegiatan sejenis pada masa yang akan datang.
Sustainable Finance Berbasis Pancasila: Dekonstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (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.2024.3.3.449

Abstract

This study aims to deconstruct the ESG-based SF concept into Pancasila-based SF as a more holistic formulation of the concept of sustainability performance. The study was conducted in a postmodernist paradigm using content analysis. The data used is secondary data obtained through a documentation study in the form of a Bank Rakyat Indonesia (BRI) sustainability report, as the winner of the Best ESG Disclosure Awards for State-owned Enterprises (BUMN) Bank in 2020. The findings of this study are a formulation of the concept of sustainability performance called SSEGE, including Spiritual, Social, Environment, Governance, and Equality. This study implies that the Pancasila-SF could provide a more holistic reference for sustainability performance, which is more in line with the situation, conditions, and characteristics of the pluralistic Indonesian nation. This study uses Pancasila, which is the basis of the Indonesian state, as a reference in deconstructing the concept of sustainability performance to suit the personality of the Indonesian nation. Abstrak Penelitian ini bertujuan untuk mendekonstruksi konsep SF berbasis ESG menjadi SF berbasis Pancasila sebagai rumusan konsep kinerja keberlanjutan yang lebih holistik. Penelitian dilakukan dalam paradigma postmodernis, dengan menggunakan metode analisis isi. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi, berupa laporan keberlanjutan Bank Rakyat Indonesia (BRI), sebagai peraih Best ESG Disclosure Awards Bank Badan Usaha Milik Negara (BUMN) Tahun 2020. Temuan dari Penelitian ini merupakan rumusan konsep kinerja keberlanjutan yang disebut SSEGE, meliputi: Spiritual, Sosial, Lingkungan, Tata Kelola dan Kesetaraan. Implikasi dari penelitian ini adalah Pancasila-SF dapat memberikan acuan kinerja keberlanjutan yang lebih holistik, lebih sesuai dengan situasi, kondisi, dan karakteristik bangsa Indonesia yang majemuk. Penelitian ini menggunakan Pancasila yang menjadi dasar negara Indonesia sebagai acuan dalam mendekonstruksi konsep kinerja keberlanjutan agar sesuai dengan kepribadian bangsa Indonesia.
Prophetic Tax Based on Kuntowijoyo's Thought Umaimah; Triyuwono, Iwan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.724

Abstract

Purpose —. This research aims to formulate a tax concept based on Kuntowijo's thought. Design/methodology/approach —. This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110 Findings — Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups. Practical implications —  It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia. Originality/value —  This article presents a tax concept that combines Religion with human thought.
Peran Rebrandring dan Product Quality Terhadap Brand Image Produk Fair and Lovely Menjadi Glow and Lovely Novita Zahrotul Khoiroh; Lilik Purwanti
Populer: Jurnal Penelitian Mahasiswa Vol. 1 No. 4 (2022): Desember : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v1i4.452

Abstract

Penelitian ini bertujuan untuk mengetahui peran rebranding dan product quality terhadap brand image produk fair and lovely menjadi glow and lovely. Hipotesis dalam penelitian ini ada tiga. Hipotesis pertama adalah rebranding berpangaruh positif signifikan terhadap brand image hipotesis dua product quality berpengaruh positif signifikan terhadap brand image dan hipotesis tiga yaitu rebranding dan product quality berpangaruh positif signifikan. Data diperoleh dari penyebaran kuesioner dengan metode non probability sampling dengan teknik purposive sampling. Sampel yang diambil 86 responden generasi Z di Desa Pagerwojo, alat hitung analisis yang digunakan yaitu SPSS. Hasil analisis data diperoleh pengaruh rebranding dan product quality terhadap brand image sebesar R Square sebesar 0,450. Hal ini menunjukkan bahwa pengaruh variabel bebas yaitu Rebranding dan Product Quality dapat menjelaskan variabel terikat yaitu brand image sebesar 45,0% dan sisa 55,0% dijelaskan oleh variabel lain. Pengujian hipotesis menunjukkan bahwa hasil uji t pada variabel Rebranding (X1) diperoleh nilai = 2,054 > 1,98, dengan tingkat signifikan 0,043 lebih kecil dari batas signifikansi 0,05, ini berarti thitung > ttabel, yang berarti Ho ditolak dan Ha diterima dan Rebranding secara parsial berpengaruh positif signifikan terhadap brand image. Uji t pada variabel product quality diperoleh nilai thitung = 5,114 > 1,98 dengan tingkat signifikan 0,000 lebih kecil dari batas signifikasi 0,05, ini berarti thitung > ttabel, yang berarti Ho di tolak dan Ha diterima dan product quality secara parsial berpengaruh positif signifikan terhadap brand image.
Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI Hutagalung, Marlina Irene; Rosidi, Rosidi; Purwanti, Lilik
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2432

Abstract

This research aims to provide an in-depth understanding of the meaning of the operator's role in the process of preparing SAKTI-based financial reports. The research method used is descriptive qualitative with a transedental phenomenological approach. Good coordination, technology development, and increased HR competence will work together to improve the efficiency and quality of financial report preparation. This research implies that further research is needed regarding the meaning of the operator's role in other modules in the SAKTI application, in order to see the obstacles that arise in other modules. So that an evaluation can be made to improve the performance of the operators in the future. This research focuses more on the role of operators in producing quality financial reports and seeing how operators interpret their own roles.
Pengaruh Penggunaan Marketplace Dan Qris Terhadap Peningkatan Pendapatan Umkm Alifiyah, Putri Dwi; Purwanti, Lilik
Jurnal Kewirausahaan dan Inovasi Vol. 3 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2024.03.3.19

Abstract

This study aims to determine the impact of using marketplace and QRIS in increasing the income of MSMEs in Malang City. This research method uses quantitative research methods. The research population includes MSMEs in Malang City that use the marketplace and QRIS in running their businesses. This study uses primary data with data collection techniques through distributing questionnaires to 89 research samples determined using purposive sampling. The data analysis technique is classical assumption test, multiple linear regression test and hypothesis testing processed with SPSS 25 software. The results of this study indicate that the use of marketplace and QRIS together has a positive and significant effect on increasing MSME business income both partially and simultaneously.   Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh penggunaan marketplace dan QRIS terhadap peningkatan pendapatan usaha UMKM di Kota Malang. Metode penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian mencakup UMKM di Kota Malang yang menggunakan marketplace dan QRIS dalam menjalankan usahanya. Penelitian ini menggunakan data primer dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 150 sampel penelitian yang ditentukan menggunakan purposive sampling. Teknik analisis data yaitu uji asumsi klasik, uji regresi linier berganda dan uji hipotesis yang diolah dengan software SPSS 25. Hasil penelitian ini menunjukkan bahwa penggunaan marketplace dan QRIS secara bersama-sama berpengaruh positif dan signifikan terhadap peningkatan pendapatan usaha UMKM baik secara parsial maupun simultan.
Fraud Pengadaan Barang dan Jasa dengan Kesesuaian Kompensasi sebagai Variabel Moderating (Studi Empiris pada Pemerintah Kab/Kota Di Kalimantan Selatan Putra, Kharisma Nugraha; Triyuwono, Iwan; Purwanti, Lilik
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6360

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel dalam penelitian ini adalah kelompok kerja Unit Layanan Pengadaan (Pokja ULP) pada tiap pemerintah kab/kota di Kalimantan Selatan. Metode pengumpulan data adalah survei menggunakan kuisioner sebagai instrumen penelitian. Jumlah sampel sebanyak 316. Data dianalisis menggunakan Structural Equation Modelling-Partial least square (SEM-PLS) dengan program WarpPLS 6.0. Hasil penelitian menemukan kesesuaian kompensasi memoderasi pengaruh sikap kearah perilaku dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa. Namun demikian, kesesuaian kompensasi tidak signifikan memoderasi pengaruh norma subyektif terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barnag dan jasa.
A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments Setiawan, Zeffri; Rosidi, R; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.15672

Abstract

This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of noncash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer’s understanding of non-cash administration.
Firm Value with Political Connections and Institutional Ownership as Moderation Saraswati, Ni Made Ananda; Prihatiningtias, Yeney Widya; Purwanti, Lilik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.15322

Abstract

This research aims to analyze the effect of CEO power, CEO duality, and CEO busyness on firm value with the moderating role of political connections and institutional ownership. This study uses panel data regression analysis and Mode-rated Regression Analysis (MRA) methods. The research population is 440 energy companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Purposive sampling technique is used to select the research population based on certain criteria so that a total research sample of 180 companies is found. Quantitative data is taken from the company’s annual report and analyzed using Econometric Views (EViews). This study found that CEO power has a positive effect on firm value. Furthermore, this study also found that CEO duality and CEO busyness have a negative effect on firm value. Then, political connections and institutional owner-ship can moderate the effect of CEO duality and CEO busyness on firm value. This study provides additional empirical evidence on agency theory. In addition, this study recommends that corporate leaders can increase their stock ownership, as well as suppress duality, busyness, and political connections in order to create positive firm value. JEL Classification: G32, G34, O53 DOI: https://doi.org/10.26905/afr.v7i3.15322
Theory of stewardship in the marriage of female migrant workers: Perspectives of accounting and accountability Febrina Nur Ramadhani; Lilik Purwanti; Aji Dedi Mulawarman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.157

Abstract

This research explores accounting and accountability practices in the families of female workers (TKW) in East Java, based on the concept of stewardship theory. The study was carried out using a qualitative approach to ethnomethodology; we obtained data on 10 TKW individuals from East Java through in-depth interviews with the FGD technique. The results show that, based on the concept of stewardship theory, the implementation of accounting and accountability practices in TKW families has been applied. In TKW families, accounting and accountability practices aim to control the financial management of the husband's family so that it does not exceed the budget set by the wife and there is no deviation in the use of funds. This study shows that the application of the concept of stewardship theory can avoid various disputes that may arise due to problems of accountability for financial management. The application of the concept of stewardship theory, on the other hand, affects accounting practices that pay attention only to material aspects to lead TKW families to the spirit of capitalism.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfia, Ratika Hanna Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aulia, Masniatul Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eliyana, Siti Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gracya, Rosalyn Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Hazar, Dewi Hotman Jefferson Simatupang Hutagalung, Marlina Irene I Gusti Ayu Agung Omika Dewi Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Kharisma Nugraha Putra Kharisma Nugraha Putra Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pangestu, Alya Diajeng Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pratama, Bhakti Prasetya Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruthmia, Rezekiro Indah salmah, st Salsabila Rudini, Khansa San Rudiyanto Saraswati, Ni Made Ananda Septia Putri, Elieva Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Sutrisno T Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Yohanes Cores Seralurin Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail