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All Journal Jurnal Pendidikan Vokasi JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Journal The Winners Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Teknik Industri Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Akuntansi The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat Ilomata International Journal of Social Science Jurnal IPTEK Bagi Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Prosiding Konferensi Nasional PKM-CSR Muria Jurnal Layanan Masyarakat Empowerment: Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management Economic Development Analysis Journal Greenation International Journal of Economics and Accounting English and Tourism Studies Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Rahmawati Rahmawati
Universitas Sebelas Maret
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Strategy to Increase Competitiveness of East Nusa Tenggara Local Products in Supporting Sustainable Tourism Rahmawati Rahmawati; Abuzar Khpalwak Zazai
English and Tourism Studies Vol. 3 No. 1 (2025): May
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/ets.v3i1.493

Abstract

This study aims to explore and analyze strategies for enhancing the competitiveness of local products in East Nusa Tenggara (NTT) through an approach that emphasizes their role in supporting sustainable tourism. Local products are regarded not only as vital economic assets but also as instruments for cultural preservation and the promotion of regional identity. A quantitative descriptive method is employed, integrating surveys of local business actors, analysis of secondary data related to trade policies and product development, and in-depth interviews with key stakeholders, including representatives from the Kupang City Trade Office. The findings reveal that several critical factors—such as improving product quality through innovation, adopting branding strategies rooted in local wisdom, and leveraging digital technology for marketing—significantly contribute to enhancing product competitiveness. These factors add value to NTT’s local products in both domestic and international markets. Moreover, strong collaboration among the government, business actors, and the community serves as a foundational pillar for the effective implementation of these strategies. The study also underscores the importance of continuous capacity-building programs for local entrepreneurs, product certification in accordance with national and international standards, and the integration of local products into tourism packages. These efforts not only boost the appeal of NTT's tourism sector but also positively impact the local economy by empowering communities. In the long term, the proposed strategies are expected to foster an inclusive and sustainable business ecosystem aligned with the Sustainable Development Goals (SDGs).
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Abstract

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Abstract

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.
The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions Kiswanto Kiswanto; Rahmawati Rahmawati; Aidy Yudha Prastyanto
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.296

Abstract

Objective: To examine the role of bonus mechanisms in moderating the effects of tax management, intangible assets, and debt covenants on transfer pricing decisions. The study highlights the importance of transparent corporate governance and responsible financial practices in supporting Sustainable Development Goal (SDG) 16, particularly regarding accountable institutions and transparent reporting. Method: The study employed a quantitative approach with hypothesis testing using companies listed on the Indonesia Stock Exchange during the 2016–2019 period. Using purposive sampling, 122 observation units were obtained. Data were collected from annual reports and financial statements, while hypothesis testing was conducted using path analysis with IBM SPSS Amos 24. Results: The results indicate that tax management and debt covenants have a positive and significant effect on transfer pricing, while intangible assets have a negative and significant effect on transfer pricing. Furthermore, the bonus mechanism significantly moderates the relationship between tax management and transfer pricing. However, the bonus mechanism does not moderate the effects of intangible assets and debt covenants on transfer pricing. Novelty: Contributing by incorporating the bonus mechanism as a moderating variable to explain how managerial incentives influence transfer pricing decisions. The findings provide implications for strengthening corporate accountability, tax governance, and transparent financial practices aligned with SDG 16.
Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms Dedy Christiyanto; Rahmawati Rahmawati; Evi Gantyowati; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.297

Abstract

Objective: To examine the effects of auditee and auditor factors on audit delay and evaluates whether audit firm reputation moderates these relationships. The analysis focuses on tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange, while linking timely audited reporting to the transparency and accountability principles of Sustainable Development Goal 16. Method: The study employed a quantitative explanatory design using secondary data from audited annual reports for 2017–2021. Purposive sampling yielded 22 companies and 110 firm-year observations. Liquidity, firm size, financial distress, and audit opinion were tested as explanatory variables, while audit firm reputation was examined through moderated regression analysis. Results: Liquidity had no significant effect on audit delay. Firm size and financial distress significantly increased audit delay, whereas an unqualified audit opinion reduced the reporting lag. Audit firm reputation did not moderate the liquidity–audit delay relationship but significantly moderated the effects of firm size, financial distress, and audit opinion. Novelty: The study integrates auditee financial characteristics and auditor-related attributes within a single moderation model in a sector observed across pre-pandemic and pandemic periods. It extends audit-delay research by demonstrating that reputable audit firms do not uniformly accelerate reporting; their moderating role depends on the underlying company characteristic. The findings offer sector-specific evidence relevant to stronger corporate reporting discipline and the accountability orientation of SDG 16.
Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16) Rahmawati Juliati; Rahmawati Rahmawati; Sri Hartoko; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.300

Abstract

Objective: To examine the influence of ownership structure on tax planning practices in manufacturing companies listed on the Indonesia Stock Exchange. Specifically, this study investigates the effect of family ownership, foreign ownership, and public ownership on corporate tax planning behavior within the framework of sustainable corporate governance aligned with Sustainable Development Goal (SDG) 16. Method: The research employed a quantitative approach using secondary data obtained from financial reports of manufacturing companies listed on the Indonesia Stock Exchange during 2017–2019. The sample was selected using purposive sampling criteria, resulting in 199 firm-year observations. Multiple linear regression analysis was conducted to examine the relationship between ownership structure and tax planning. Tax planning was measured using the Effective Tax Rate (ETR), while ownership variables were measured based on share ownership proportions.  Results:  The findings indicate that ownership structure significantly influences corporate tax planning. Family ownership, foreign ownership, and public ownership negatively affect ETR, indicating that higher ownership concentration is associated with greater tax planning activities. These results suggest that ownership composition plays an important role in determining corporate tax policies and managerial decisions.  Novelty: Contributing to the literature by examining different ownership types simultaneously and explaining their role in corporate tax planning behavior among Indonesian manufacturing companies. The findings provide insights into how ownership governance mechanisms can support responsible corporate decision-making and strengthen institutional accountability in line with SDG 16.
Inovasi Pemanfaatan Budidaya Nanas, Edu-Agrowisata, Tenun ATBM, dan Kearifan Lokal Pasar Bahulak Desa Karungan, Plupuh, Sragen Rahmawati Rahmawati; Bambang Pujiasmoro; Soenarto Soenarto; Francisca Sestri Goestjahjanti; Djuminah Djuminah; Sri Hartoko; Siti Nurlaela; Siti Arifah
Muria Jurnal Layanan Masyarakat Vol. 5 No. 2 (2023): September 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i2.10787

Abstract

This activity aims to help solve the problems faced by business actors in the development of the Pasar Bahulak tourism village in Karungan Village, Plupuh District, Sragen Regency. This activity was realized through the collaboration of UNS, UNY, and UNIPI Tangerang, in collaboration with BUMDes Sinar Karungan Mandiri, and PT KAI. The method implemented in this community service activity is the delivery of materials and assistance in empowering products from pineapple plants. The result of this activity is an increase in the knowledge and understanding of business actors in the Bahulak Market regarding the importance of the edu-agrotourism concept in empowering businesses, the concept of cost accounting, empowering pineapple plants, and creating new business networks for BUMDes Sinar Karungan Mandiri. Thus, it can further increase the level of the economy in Karungan Village, Pupuh District, Sragen Regency.
Creativepreneurship UMKM Batik Lasem Rembang, Peningkatan Kapasitas Usaha melalui Kualitas Produksi dan Pemasaran Digital Rahmawati Rahmawati; Edi Kurniadi; Rikah Rikah; Siti Nurlaela; Rudianto Rudianto; Sarah Rum Handayani; Siti Arifah
Muria Jurnal Layanan Masyarakat Vol. 6 No. 1 (2024): Maret 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i1.10897

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan alternatif solusi atas permasalahan yang terdapat di UMKM Batik Lasem Rembang berupa pelatihan dalam rangka peningkatan kualitas produksi serta pelatihan pemasaran digital sebagai upaya memberi pengetahuan dan keterampilan creativepreneurship. UMKM ini membutuhkan peningkatan pemahaman dan keterampilan karyawan dalam pemanfaatan teknologi informasi untuk mengembangkan usaha serta menciptakan saluran penjualan secara digital. Program ini terdiri dari tiga tahap yakni: tahap persiapan, tahap edukasi dan pelatihan karyawan mengenai creativepreneurship, dan tahap keberlanjutan program. Target yang dicapai meliputi: terlaksananya pelatihan kepada karyawan Batik Hastadana mengenai pemasaran digital dan creativepreneurship; terlaksananya praktek perancangan desain motif batik berdasarkan trend yang diminati pasar digital; dan regenerasi tenaga kerja muda untuk meningkatkan kualitas produk yang memiliki daya saing untuk meningkatkan penjualan. Luaran yang dicapai yakni: peningkatan level keberdayaan mitra, peningkatan kualitas produksi dengan penciptaan inovasi 5 desain motif batik, dan regenerasi usia muda yang terlibat dalam pengelolaan, produksi, dan pemasaran batik.
Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12 Elvia Ivada; Rahmawati Rahmawati; Djuminah Djuminah; Wahyu Widarjo
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.314

Abstract

Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.
Internet Financial Reporting: A Bibliometric Review Rahmawati Rahmawati; Farah Ordina Ardha Sukma; Ari Kuncara Widagdo; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.312

Abstract

Objective: This study aims to identify the main and emerging areas of research in publications on internet financial reporting and to suggest directions for future research. Internet-based corporate reporting disclosure reflects the development of corporate information disclosure from supplementary or voluntary disclosure. Method: The method used in this study is bibliometric analysis, with a sample of 983 studies from the Scopus database on internet financial reporting between 2013 and 2024. In co-occurrence analysis, keywords are divided into 5 clusters. Results: According to this study, research publications on internet financial reporting have undergone considerable changes. More complex developments, aligned with global economic trends, are influenced by related variables. The results of the analysis indicate that some variables can be used in further research and point the way for future research in this area. Novelty: Research is expected to provide a clearer, more precise direction for future internet financial reporting research. Not only can research be conducted with variables that have been widely explored, as in repeat research, but it can also explore other variables that are more appropriate to the current situation and conditions, thereby further enriching the scientific repertoire related to internet financial reporting.
Co-Authors - Annas Lalo, - - Maylen, - - Mediyati, - Abuzar Khpalwak Zazai Adi Prananto Agung Nur Probohudono Aidy Yudha Prastyanto Alanindra Saputra Amanita Novi Yushita Aminah Aminah Aminah Anastasia Riani S Anastasia Riani Suprapti Andreansyah Saputra ANIS WIJAYANTO Antonius Singgih Setiawan Ardi Gunardi Ari Kuncara Widagdo Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Astrid Widayani Atik - Isniawati Atik Isniawati Bambang Kusharjanto Bambang Pujiasmanto Bambang Pujiasmoro Bandi Bandi Bandi, Bandi Betharia Efriani Budiatmanto, Agus Catur Sugiarto Celviana Winidyaningrum Charly Malinda Dea Oktaviana Dedy Christiyanto Devi Novitasari Putri Wibowo Dewi Iswara Djamaluddin Subekti Djoko Suhardjanto Djoko Suhardjanto Djoko Suharjanto Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Dodi Setiawan Dwi Prasetyani Dwi Soegiarto, Dwi Dwi Wulandari Dyah Sawitri Edi Kurniadi Edi Kurniadi Edi Kurniadi Edy Suprianto Edy Supriyono Edy Supriyono Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Arif Sudaryanto Eko Murniyanto Elvia Ivada Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Erna Setiany Evi Gantyowati Falikhatun Falikhatun Farah Ordina Ardha Sukma Fitri Susilowati Francisca Sestri Goestjahjanti Francisca Sestri Goestjahjanti Fransisca Sestri Goestjahjanti HANDAYANI TRI WIJAYANTI Hanung Triatmoko Hasan Fauzi Hasan Mukhibad Henny Murtini Honggowati, Setianingtyas Hunik Sri Runing Sawitri Ichsan Setiyo Budi Ichsan Setiyo Budi Ign. Sri Seventi P Indrian Supheni Isnayni Sabila Istajib Kulla Istikomah Istikomah Jaka Winarna Jaka Winarna JAKA WINARNA Jaka Winarna Jombrik - Jombrik Junaid M Shaikh Junaid M. Shaikh Khairudin Khairudin Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kristiandi Kristiandi Lili Wardani Harahap LMS. Kristiyanti M. Agung Prabowo M. Rudianto M. Rudianto Mahameru Rosy Rochmatullah Marlina Nur Achyani Mi'raj Akbar Muhamad Muhamad Taqi Muhammad Cholil Muhammad Rifqi Arif Munandar Muqorobin Muqorobin Muthmainah Muthmainah Muthmainah Muthmainah Muzzazinah Muzzazinah Nugroho, Ign.Novie Endi Nung Harjanto Nung Harjanto Nur Endah Fajar Hidayah Nurmadi Harsa Sumarta, Nurmadi Harsa Nurul Badriyah Nurul Herawati Nurul Qomariyah Pringgo Widyo Laksono Purwoko, Agus Putri Ramadhani Rahmawati Juliati Ratna Endah Santoso Ratna Wijayanti Daniar Paramitha Ratnaningrum, Ratnaningrum Ridwan Wahyudi Rikah Rikah Rikah Rikah Rispantyo Rispantyo Rispantyo Rispantyo Rita Noviani Rita Noviani Rochmat Aldy Purnomo RR. Ella Evrita Hestiandari Rudianto Rudianto Rudianto Rudianto Rukmini Rukmini Rum Handayani Sarah RH Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtiyas Honggowati Setyaningtyas H Siti Arifah Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlela Siti Nurlela Siti Supeni Soenarto Soenarto Sri Hartoko Sri Mulyani Sri Murni Sri Murni Sri Murni Sri Murni Sri Murni SRI MURNI Sri Murni Sri Risma Yenny Subekti Dj Subekti Djamaluddin SUBEKTI DJAMALUDDIN Suprihati Suwarno Suwarno Suwarno Suwarno Taufiq Arifin Titin Titin Totok Budisantoso Totok Dewayanto Trisninik RW Ubaidillah Umatun Markhumah WAHYU WIDARJO Warsina Warsina Warsina Warsina Warsina Warsina Wijaya Triwacananingrum Winanti Winanti Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani YACOB SUPARNO Yacob Suparno Yeni Agustina Yuwita Ariessa Pravasanti