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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) Inovator : Jurnal Manajemen JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Best Journal (Biology Education, Sains and Technology) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING International Journal of Social and Management Studies (IJOSMAS) Humanism : Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) JES (Jurnal Ekonomi STIEP) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abmas Negeri (JAGRI) JURNAL ILMIAH GLOBAL EDUCATION Indo-MathEdu Intellectuals Journal Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pariwisata, Bisnis Digital dan Manajemen International Review of Humanities Studies Research of Accounting and Governance Journal of Entrepreneurship and Community Innovations Riwayat: Educational Journal of History and Humanities Cendikia Pendidikan Jurnal Ekonomi Bisnis Antartika BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal ABDIMAS MUTIARA PROFESOR : Professional Education Studies and Operations Research Journal Health of Education Taxation and Public Finance Jurnal Manajemen dan Administrasi Antartika Joyful Learning Journal
Imelda Sari
University of North Sumatera
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Pelatihan dan Kompensasi Terhadap Kepuasan Kerja Pegawai Pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Bekasi Anissa Septiani Rahma; Sari, Imelda
Jurnal Ekonomi STIEP Vol. 10 No. 2 (2025): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i2.513

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan dan kompensasi terhadap kepuasan kerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Bekasi. Objek dalam penelitian ini adalah seluruh pegawai BKPSDM yang aktif bekerja pada tahun 2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 50 responden yang dipilih dengan purposive sampling, serta didukung oleh studi literatur dan dokumentasi. Analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 27. Hasil penelitian menunjukkan bahwa pelatihan dan kompensasi secara simultan berpengaruh signifikan terhadap kepuasan kerja pegawai. Secara parsial, pelatihan memberikan kontribusi positif terhadap peningkatan keterampilan dan motivasi kerja, sedangkan kompensasi berperan dalam menciptakan rasa keadilan dan penghargaan terhadap kontribusi pegawai. Penelitian ini merekomendasikan agar instansi pemerintah daerah merancang program pelatihan dan sistem kompensasi yang lebih terstruktur dan berkelanjutan guna meningkatkan kepuasan dan kinerja pegawai secara optimal. This study aims to analyze the effect of training and compensation on employee job satisfaction at the Human Resources Development and Staffing Agency (BKPSDM) of Bekasi City. The research object includes all active BKPSDM employees in 2025. A quantitative approach with an associative method was used. Data were collected through questionnaires distributed to 50 purposively selected respondents, supported by literature review and documentation. Data were analyzed using multiple linear regression with the help of SPSS version 27. The results showed that training and compensation simultaneously had a significant impact on job satisfaction. Partially, training positively contributes to improving skills and work motivation, while compensation fosters a sense of fairness and appreciation for employee contributions. This research recommends that local government agencies design more structured and sustainable training programs and compensation systems to enhance employee satisfaction and overall performance.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Legalyn Bisnis Indonesia Mala Faizatun Nikmah; Sari, Imelda
Jurnal Ekonomi STIEP Vol. 10 No. 2 (2025): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i2.516

Abstract

PT Legalyn Bisnis Indonesia adalah perusahaan yang bergerak di bidang layanan hukum dan konsultasi bisnis. Fokus perusahaan adalah menyediakan layanan pengurusan legalitas bisnis, seperti pengurusan izin usaha, PT, CV, dan PMA, serta pengurusan izin usaha dan legalitas lainnya, legalyn bisnis Indonesia juga menyediakan layanan Virtual Office.Tujuan penelitian ini adalah untuk mengetahui bagaimana gaya kepemimpinan dan lingkungan kerja berdampak pada kinerja karyawan PT Legalyn Bisnis Indonesia. Selain itu, penelitian ini juga ingin mengetahui bagaimana kedua komponen tersebut berkontribusi pada peningkatan kinerja karyawan di perusahaan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan sampel jenuh. Setiap populasi yang memenuhi kriteria penelitian dianggap sebagai sampel. Sampel penelitian adalah 55 karyawan PT Legalyn Bisnis Indonesia dari berbagai divisi. Metode pengumpulan data yang digunakan pada penelitian ini adalah dengan kuesioner yang dibagikan kepada semua karyawan PT Legalyn Bisnis Indonesia. Kuesioner ini dimaksudkan untuk mengukur pendapat responden tentang gaya kepemimpinan, lingkungan kerja, dan kinerja karyawan. Data akan dikumpulkan dan dianalisis menggunakan program SPSS versi 27. Hasil penelitian ini menunjukkan bahwa gaya kepemimpian secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, dan gaya kepemimpinan dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan secara simultan atau bersama-sama. PT Legalyn Bisnis Indonesia is a company engaged in legal services and business consulting. The company's focus is to provide business legality management services, such as business license management, PT, CV, and PMA, as well as business license management and other legalities, Legalyn Bisnis Indonesia also provides Virtual Office services. The purpose of this study is to determine how leadership style and work environment affect the performance of PT Legalyn Bisnis Indonesia employees. In addition, this study also wants to find out how these two components contribute to improving employee performance in the company. This study uses a quantitative approach and uses saturated samples. Each population that meets the research criteria is considered a sample. The research sample was 55 employees of PT Legalyn Bisnis Indonesia from various divisions. The data collection method used in this study was a questionnaire distributed to all employees of PT Legalyn Bisnis Indonesia. This questionnaire is intended to measure respondents' opinions about leadership style, work environment, and employee performance. Data will be collected and analyzed using the SPSS version 27 program. The results of this study indicate that leadership style partially has a positive and significant effect on employee performance, work environment partially has a positive and significant effect on employee performance, and leadership style and work environment have a positive and significant effect on employee performance simultaneously or together.
Pengaruh Gaya Kepemimpinan dan Fasilitas Kerja Terhadap Pegawai Pusat Pemberitaan Lembaga Penyiaran Publik Radio Republik Indonesia Rahayu, Dwi Nur; Sari, Imelda
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 2 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode November 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i2.6900

Abstract

This study was conducted on employees of the News Center of the Public Broadcasting Institution Radio Republik Indonesia (LPP RRI), which plays a strategic role in delivering information to the public. The purpose of this study was to examine the effect of leadership style and work facilities on employee job satisfaction. This research employed a quantitative approach with an associative research design. Data were collected through the distribution of questionnaires to 55 respondents selected using the Slovin formula from a total population of 112 employees. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The results show that leadership style has a significant effect on job satisfaction with a t-value of 5.780, while work facilities also have a significant effect with a t-value of 3.488. Simultaneously, both variables significantly affect job satisfaction with an F-value of 48.164. These findings confirm that improvements in leadership quality and the provision of adequate work facilities can have a positive impact on employee job satisfaction in the News Center of LPP RRI.
The Role Of Promotion In Mediation Of Lifestyle And Product Quality On Buying Interest Yamaha NMAX Motorcycles Suleman, Dede; Suyoto, Yohanes Totok; Zahra, Zahra; Sari, Imelda; Lestiningsih, Amin Setio; Yulistria, Resti; Widyastuti, Indria; Haryati, Raden Ati
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.475 KB) | DOI: 10.5555/ijosmas.v3i2.178

Abstract

The purpose of this study was to examine and analyze the effect of lifestyle and product quality on interest in buying Yamaha NMAX motorcycles with promotion as a mediating variable. Data were collected through questionnaires to 55 respondents who owned Yamaha NMAX motorcycles in Jakarta, data collection used purposive sampling technique. The collected data is processed by using the Structural Equation Model (SEM) analysis method with the SmartPLS 3.0 software tool. The results show that lifestyle has a significant effect on promotion and buying interest, product quality has a significant effect on promotion and buying interest, promotion does not significantly affect buying interest, promotion is not a good mediating variable on buying interest.
Optimizing Income Tax Revenue: The Roles of Taxpayer Compliance, Audit Effectiveness, and Payment Timeliness Zaki, Yusuf Abdurrahman; Sari, Imelda
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.476

Abstract

This study examines the impact of taxpayer compliance, tax audits, and income tax payable both independently and collectively on income tax revenue at the Penjaringan Primary Tax Office in Jakarta. Utilizing a quantitative approach, the analysis employs multiple linear regression, t-tests, and F-tests on data from corporate taxpayers. The results reveal that taxpayer compliance, the effectiveness of tax audits, and the amount of income tax payable each have a positive and significant effect on income tax revenue, with tax audits contributing the most significantly. Together, these variables account for 70.8% of the variation in income tax revenue. The originality of this research lies in its comprehensive exploration of compliance behavior, audit enforcement, and payment realization within a single administrative context, providing empirical evidence from a densely populated urban tax office that has been previously overlooked in the literature. The practical implications underscore the necessity for tax authorities to enhance compliance monitoring systems, strengthen risk-based audit frameworks, and improve the management of tax receivables to elevate the effectiveness of income tax administration and mitigate revenue leakage
Effective Use of E-Money through Online Shopping in E-Commerce: English Givan, Bryan; Amalia, Rizky; Abdurrachman, Abdurrachman; Sari, Imelda; Heri Winarno, Slamet; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.245

Abstract

The background of the problem raised in this study is how to measure the effectiveness of using e-money for online shopping on an e-commerce shopping system. With the use of Imani, the use of cash will be limited so that it will be able to do more transactions on online shopping in e-commerce. The method used in this study is to use quantitative methods by conducting a survey to 100 users of online shopping in e-commerce, with the results of the survey, the data can be processed so that it can be seen whether the direction of the hypothesis raised in this study is directly proportional or proportional. The problem raised in this study is how to measure the effectiveness of a payment, especially payments using electronic money media. Therefore, with a non-cash payment system, the effectiveness of the payment will be known. The purpose and objective of this research is to find out how the effectiveness of using electronic money in payment systems that are carried out online and used in various places so that many transactions are carried out only using electronic money and not using cash.
Strengthening Tax Compliance through Good Public Governance Sari, Imelda; Hasan, Nida Nadya
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.581

Abstract

This study examines the effects of taxpayer knowledge and changes in tax regulations on individual taxpayer compliance, with good public governance as a mediating variable. Despite the widespread implementation of the self-assessment system, taxpayer compliance remains a persistent challenge, particularly amid frequent regulatory changes and varying governance quality. Using a quantitative approach, this study involved 100 individual taxpayers registered at the Kemayoran Pratama Tax Office in Jakarta, selected through incidental sampling. Data were collected via questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 4.1.9. The results indicate that taxpayer knowledge has a positive and significant effect on compliance, while changes in tax regulations have a significant negative effect. However, both taxpayer knowledge and regulatory changes positively influence good public governance, which in turn significantly enhances taxpayer compliance. Furthermore, good public governance mediates the relationship between taxpayer knowledge and compliance, as well as between regulatory changes and compliance, mitigating the adverse effects of regulatory complexity. These findings contribute to tax compliance literature by highlighting the critical mediating role of governance quality. From a policy perspective, strengthening transparent, consistent, and well-communicated governance frameworks is essential to improving voluntary tax compliance and supporting sustainable revenue mobilization.
PERAN GURU DALAM MENINGKATKAN MOTIVASI BELAJAR SISWA PADA IMPLEMENTASI KURIKULUM MERDEKA DI SEKOLAH DASAR Yusron, Ali; Wahyuni, Sri; Sari, Imelda; Harahap, Aisyah; Ariani, Aspa
Joyful Learning Journal Vol. 15 No. 1 (2026): Joyful Learning Journal: Maret 2026
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jlj.v15i1.45682

Abstract

Implementasi Kurikulum Merdeka di sekolah dasar menuntut transformasi peran guru dari instruktur menjadi fasilitator guna mengatasi krisis motivasi pascapandemi. Penelitian ini bertujuan untuk menganalisis secara mendalam peran strategis guru dalam meningkatkan motivasi belajar siswa pada konteks implementasi Kurikulum Merdeka di sekolah dasar. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui observasi partisipatif, studi dokumentasi, dan wawancara mendalam dengan informan utama, Bapak Hasim Saleh, S.Pd. Analisis data dilakukan melalui tahap reduksi, penyajian data, dan penarikan simpulan menggunakan model Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa peran guru bertransformasi menjadi arsitek pengalaman belajar melalui tiga dimensi utama: fasilitator pembelajaran berdiferensiasi, inovator digital melalui pemanfaatan media interaktif seperti e-comic, dan katalisator karakter dalam proyek P5. Temuan menunjukkan bahwa asesmen diagnostik dan pemenuhan kebutuhan otonomi siswa terbukti efektif mengubah motivasi eksternal menjadi motivasi intrinsik. Meskipun dihadapkan pada tantangan administratif, resiliensi dan pendekatan humanis guru menjadi kunci keberhasilan adaptasi kurikulum. Penelitian ini merekomendasikan perlunya penguatan kolaborasi dalam komunitas belajar untuk mengoptimalkan strategi motivasi yang adaptif di era Merdeka Belajar
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN MOBIL SECOND DI SHOWROOM MOBCARS DEVI ADE HERYANTI; Sari, Imelda
ANALISIS Vol. 16 No. 01 (2026): ANALISIS VOLUME 16 NO. 01 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i01.7432

Abstract

This study was conducted to analyze the influence of price variables on purchase decisions, test the influence of service quality on purchase decisions, and examine the influence of price and service quality simultaneously on purchase decisions. The research subjects consisted of consumers who had purchased a second car at the Mobcars showroom in the past one year, with a sample of 100 respondents. The sample was determined using non-probability sampling techniques, especially purposive sampling, by determining the number of samples using the Lemeshow formula. The research method used is a quantitative approach, where data collection is carried out through the distribution of questionnaires using Google Form, then the data obtained is analyzed with the help of Microsoft Excel software and SPSS version 26. The results of the study show that price has a significant influence on purchasing decisions. In addition, the quality of service also has a significant influence on purchase decisions. Simultaneously, price and service quality have a significant effect on purchasing decisions. It can be concluded that price and service quality play an important role in shaping consumer purchase decisions at the Mobcars showroom. Keywords: Price; Service Quality; Purchase Decision
Pengaruh Budaya Organisasi dan Motivasi Kerja Terhadap Kinerja Karyawan PT Telkom Akses Jatinegara Dara Kinanti, Cantika; Sari, Imelda
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1248

Abstract

PT Telkom Akses Witel Jatinegara adalah anak perusahaan dari PT Telkom Indonesia Tbk yang berfokus pada menyediakan layanan akses telekomunikasi di seluruh Indonesia, terutama di wilayah telekomunikasi Jatinegara, Jakarta Timur. Tujuan pada penelitian ini untuk mengetahui budaya organisasi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan secara parsial dan untuk mengetahui budaya organisasi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan secara simultan pada PT Telkom Akses Witel Jatinegara. Pada penelitian ini mengunakan pendekatan kuantitatif dengan teknik pengumpulan data kuesioner dan diolah dengan SPSS versi.23 untuk mendapatkan data primer kepada karyawan PT Telkom Akses Witel Jatinegara. Sampel pada penelitian ini adalah 65 karyawan dengan menggunakan teknik sampel jenuh. Hasil penelitian ini menunjukkan bahwa budaya organisasi secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, motivasi kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, dan variabel budaya organisasi dan lingkungan kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan.    PT Telkom Akses Witel Jatinegara is a subsidiary of PT Telkom Indonesia Tbk which focuses on providing telecommunication access services throughout Indonesia, especially in the Jatinegara telecommunications area, East Jakarta. The purpose of this study was to determine the organizational culture and work motivation have a positive and significant effect on employee performance partially and to determine the organizational culture and work motivation have a positive and significant effect on employee performance simultaneously at PT Telkom Akses Witel Jatinegara. In this study using a quantitative approach with questionnaire data collection techniques and processed with SPSS version.23 to obtain primary data to employees of PT Telkom Akses Witel Jatinegara. The sample in this study were 65 employees using saturated sample technique. The results of this study indicate that organizational culture partially has a positive and significant effect on employee performance, work motivation partially has a positive and significant effect on employee performance, and organizational culture and work environment variables simultaneously have a positive and significant effect on employee performance.
Co-Authors Abdurrachman, Abdurrachman Adler Haymans Manurung Adri, Sultan Agung Dharmawan Buchdadi Agusty, Wanny Aini, Marina Amin Setio Lestiningsih Andini, Vina Octafia Anissa Septiani Rahma Apriansyah, Poni Melati Ariani, Aspa Arman Syah Putra Asaari, Masagus Bianka Margareth Simatupang Budiantoro, *Harry Budiantoro, Harry Buulolo, Berkat Father Challen, Auliffi Ermian Dara Kinanti, Cantika Dede Suleman Dedy Syahyuni DEVI ADE HERYANTI Dewi Astuti Dwi Meida Fitria Efendy Zain, Efendy Eigis Yani Pramularso Ernalida Etty Gurendrawati, Etty Filia, Filia, Dr. Firmansah, Iqbal Rauf Fitria Fitria, Amelia Fitria, Dwi Meida Givan, Bryan Hafshah, Siti Nur Harahap, Aisyah Hasan, Nida Nadya Hesty Juni Tambuati Subing, Hesty Juni Hukama, La Diadhan Indria Widyastuti Isnurrini hidayat, Isnurrini Khairani, Dewi Lahagu, Ani Santa Rohani Lubis, Nur Halimah Madjid, Suhirman Maharani, Siti Dewi Mala Faizatun Nikmah Mania, Rasmita Manullang, Thomas Ridoansih Margie, Lyandra Aisyah Melly Br Bangun Muhammad Faisal Muhammad Yusuf Munzir Busniah Nadriani, Silvi Naibaho, Yuni Naftalia Noviyanti, Cahyani Rahma Nugroho, Randhy Nurbaya Mentari Nurul Fahira Nurul Rahmi Panji Patra Anggaredho, Panji Patra Patricia, Putri Pertiwi, Putri Indah Pratiwi, Azhara Oktavianita Pratiwi, Sevia Restu Purnawati, Purnawati Putri, Ineke Raden Ati Haryati Rahayu, Dwi Nur Ratnawaty Marginingsih Razumarda, Sela Resti Yulistria Rida Prihatni Rizky Amalia Rossikha, Faiza rostineu, rostineu -- Rusdi Rusli, Rusdi SANI SUSANTI Sari, Cindy Antika Sembiring, Putri Pebrija Shahyuni, Dedy Sianturi, Mian Sibarani, Bintang Berliana Sigalingging, Avrieny Simatupang, Bianka Margareth Sinaga, Elvipson Sinaga, Jelita Tessalonika Slamet Heri Winarno Sri Wahyuni Subaedah, Sitti Subing, Hesty Juni Tambuati Suparno Suparno Surbakti, Ireniza Eka Magharany Susan Rachmawati Syarifah Maulidia Tari Tessalonika, Jelita Uswatun Hasanah Waisimon, Alfonsina Wau, Elvira Dian Putri Weny Widiya Widiya, Weny Widyaningrum, Rini Dwi Wiwik Widiyanti, Wiwik Yohanes Totok Suyoto Yusnadi, Yusnadi Yusron, Ali Zahra Zahra Zai, Silfanus Zainal Zawir Simon, Zainal Zawir Zaki, Yusuf Abdurrahman Zhafiraah, Nazma Riska