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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF SCIENCE AND SOCIAL RESEARCH ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Golden Ratio of Auditing Research Management Science Research Journal Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Jurnal Ekonomi, Manajemen, Akuntansi Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
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Pengaruh Pemahaman Atas Perpajakan, Persepsi Sanksi Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Empiris Pada Wajib Pajak UMKM Di Kabupaten Karanganyar) Indah Permata Sari; Erma Setiawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (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.v7i2.10149

Abstract

Penelitian ini hadir untuk mengeksplorasi sejauh mana tingkat pemahaman, pandangan mengenai sanksi, serta besaran tarif pajak mampu mendorong para pelaku UMKM untuk lebih patuh dalam memenuhi kewajiban pajaknya. Metode kuantitatif diterapkan dengan mengolah data primer hasil sebaran kuesioner secara daring menggunakan Google Form. Sampel penelitian mencakup 100 wajib pajak UMKM yang berdomisili di Kabupaten Karanganyar, Sampel ditentukan melalui teknik purposive sampling dengan kriteria yang telah ditetapkan peneliti. Data yang diperoleh kemudian diolah guna menguji pengaruh masing-masing variabel independen terhadap kepatuhan wajib pajak UMKM. Hasil analisis menunjukkan bahwa pemahaman perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM di Kabupaten Karanganyar. Temuan ini mengonfirmasi bahwa peningkatan pemahaman wajib pajak mengenai aturan dan kewajiban pajak, maka semakin meningkat pula kepatuhan dalam memenuhi kewajiban perpajakannya. Pemahaman perpajakan yang baik dapat menumbuhkan kesadaran, pengetahuan, serta kemampuan wajib pajak dalam melaksanakan kewajiban tepat waktu dan meminimalkan kesalahan dalam pelaporan pajak. Dengan demikian, upaya peningkatan edukasi dan sosialisasi perpajakan menjadi instrumen strategis dalam mendorong kepatuhan pajak pada sektor UMKM.
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Dan Kualitas Audit Terhadap Manajemen Laba Ratri Nur Azizah; Erma Setiawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (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.v7i2.10191

Abstract

Penelitian ini bermaksud sebagai proses mengidentifikasi bagaimana aspek-aspek seperti ukuran perusahaan, leverage, profitabilitas beserta kualitas audit menentukan kecenderungan untuk terlibat dalam pengelolaan laba pada perusahaan perbankan yang terdaftar di BEI selama tahun 2019-2023. Penelitian dilakukan dengan menerapkan prosedur pengujian yaitu metode kuantitatif. Data awal yang dikumpulkan sebanyak 43 perusahaan kemudian dipilih berdasarkan kriteria (sampel purposif) sehingga diperoleh 27 perusahaan selama 5 periode menjadi 135 sampel dan dilakukan penghapusan data outlier sebanyak 15, maka total sampel yang diolah sebanyak 120. Penelitian ini mengkaji validasi hipotesis melalui penerapan asumsi klasik dan analisis regresi berganda. Temuan mengisyaratkan bahwa ukuran perusahaan dan profitabilitas terbukti mempunyai pengaruh terhadap kecenderungan perusahaan guna melakukan manajemen laba, tetapi leverage dan kualitas audit tidak mempunyai pengaruh.
Adoption of The Utaut3 Model by Mobile Banking Users of Bank Syariah Indonesia Salsabila Putri Widyadana; Setiawati, Erma; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13418

Abstract

This study examines the adoption of mobile banking using the UTAUT3 model among Bank Syariah Indonesia customers, particularly millennials in Semarang, Pekalongan, and Solo, Central Java. Employing a quantitative approach, data were collected via Google Forms questionnaires from a purposive sample of 300 respondents. Variables studied include Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, Habit, Personal Innovativeness, Behavioral Intention, and Use Behavior. Data were analyzed using SmartPLS SEM to test the relationships among constructs. Results indicate that Performance Expectancy, Effort Expectancy, Facilitating Conditions, Price Value, Habit, Personal Innovativeness, and Behavioral Intention significantly influence Behavioral Intention and Use Behavior. Conversely, Social Influence and Hedonic Motivation do not significantly affect Behavioral Intention. These findings suggest that millennials’ mobile banking adoption is driven primarily by perceived usefulness, ease of use, supportive conditions, value, habits, and personal innovativeness, while social pressure and hedonic factors play a minor role.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Financial Distress Terhadap Ketepatan Waktu Penyampaian Pelaporan Keuangan Fitrotussalma, Novia; Setiawati, Erma
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10998

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, likuiditas, dan financial distress terhadap ketepatan waktu penyampaian pelaporan keuangan pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausalitas dan data sekunder yang diperoleh dari laporan keuangan serta laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria tertentu. Variabel dependen diukur menggunakan variabel dummy ketepatan waktu pelaporan keuangan, sedangkan variabel independen meliputi profitabilitas (ROA), leverage (DER), likuiditas (CR), dan financial distress (Altman Z-Score). Analisis data dilakukan menggunakan regresi logistik dengan pengujian model melalui overall model fit, goodness of fit, dan uji Wald. Hasil penelitian menunjukkan bahwa leverage berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sedangkan profitabilitas, likuiditas, dan financial distress tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa faktor kepatuhan dan tekanan eksternal lebih dominan dalam memengaruhi ketepatan waktu pelaporan dibandingkan kondisi keuangan internal perusahaan.
Analisis Faktor Internal dan Faktor Eksternal Terhadap Pertumbuhan Aset Riskahayu Hermayanti; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6411

Abstract

This study aims to determine the analysis of internal factors and external factors to asset growth. This study uses a quantitative approach, using secondary data. The population used in this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling technique in this study using purposive sampling method. For the calculation of data analysis using multiple linear regression test. As for the program used is with SPSS. The results showed that the debt to equity ratio, the size of the company and inflation do not affect the growth of corporate assets, while the return on assets affect the growth of corporate assets.
Pengaruh Pertumbuhan Penjualan, Struktur Modal, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan Salsa Ramadina; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6743

Abstract

This study aims to analyze the effect of sales growth, capital structure, leverage, liquidity, and company size on financial performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The research uses a quantitative approach with multiple linear regression analysis, utilizing secondary data obtained from companies' annual financial statements. The results indicate that sales growth, capital structure, leverage, and liquidity do not significantly affect the financial performance of companies. However, company size has a proven effect on financial performance in the industrial sector companies during the analyzed period. This study provides new insights into factors influencing financial performance in Indonesia's industrial sector, despite limitations in the number of independent variables used.
Determinasi Pengendalian Internal, Ukuran Perusahaan dan Sales Growth Terhadap Tax Avoidance Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderating Mutiara Saksono Putri; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6867

Abstract

This study aims to analyze the effect of internal control, firm size, and sales growth on tax avoidance, with environmental uncertainty as a moderating variable. The research objects are consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, selected using a purposive sampling method. The data used consists of annual financial reports. Tax avoidance is measured using the Effective Tax Rate (ETR), internal control is assessed based on annual report scores, firm size is measured using the natural logarithm of total assets, and sales growth is calculated based on the annual sales percentage change. Environmental uncertainty is measured based on external fluctuations affecting the business. Data analysis is performed using multiple linear regression with Moderating Regression Analysis (MRA) through SPSS. The results show that internal control does not have a significant effect on tax avoidance, while firm size and sales growth have a significant effect. Environmental uncertainty moderates the relationship between sales growth and tax avoidance but does not moderate the relationship between internal control and firm size with tax avoidance. This study provides insights into the factors influencing tax avoidance in the context of environmental uncertainty.
Implementasi Faktor-faktor yang Mempengaruhi Nilai Perusahaan Gesti Putri Wahyudi; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6988

Abstract

This study aims to determine empirical evidence of factors that influence firm value. The dependent variable of this research is firm value. Meanwhile, the independent variables of this research are profitability, leverage, capital structure, firm growth, and firm size. This research is quantitative research using secondary data. The sample in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The sampling technique used a purposive sampling method and there were 143 samples that met the criteria during the 5 research periods. The data analysis technique used in this research is a multiple linear regression analysis technique using SPSS 25. The results of this research show that profitability and capital structure have an effect on firm value, while leverage, firm growth, and firm size have no effect on firm value.
Pengaruh Ketidakpastian Lingkungan, Kebijakan Utang, Ukuran Perusahaan, Struktur Kepemilikan, Dan Koneksi Politik Terhadap Tax Avoidance Wati Tri Utami; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7597

Abstract

This study aims to analyze the effect of Environmental Uncertainty, Debt Policy, Firm Size, Ownership Structure, and Political Connections on Tax Avoidance in manufacturing companies within the Property & Real Estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research employs a quantitative approach using secondary data obtained from financial reports. The sample was selected using a purposive sampling method based on specific criteria. The dependent variable, Tax Avoidance, is measured using the Effective Tax Rate (ETR), while the independent variables include Environmental Uncertainty, Debt Policy, Firm Size, Ownership Structure, and Political Connections. Data analysis was conducted using multiple linear regression with SPSS, including descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that only Ownership Structure significantly influences Tax Avoidance, while other variables do not show a significant effect. The limitations of this study include a narrow subsector focus, the exclusion of other potential determinants of tax avoidance, and the limited research period from 2019 to 2023. Future research is recommended to expand sector coverage, incorporate additional variables, and extend the research period to enhance the comprehensiveness of the findings.
Pengungkapan Environmental, Sosial and Governance Terhadap Financial Distress Perusahaan Yang Terdaftar Dalam Indeks IDX ESG Tahun 2024 Nabila Khairunnisa; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8570

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosures on financial distress among companies listed in the Indonesia Stock Exchange (IDX) ESG Index in 2024. Using a quantitative explanatory approach, the research analyzes 32 firms selected through purposive sampling. Secondary data from financial statements and annual reports were used, with ESG performance measured based on environmental practices, stakeholder relations, and governance mechanisms, as provided by IDX and Morningstar Sustainalytics. Financial distress was assessed using the Debt to Asset Ratio (DAR). Multiple linear regression and descriptive statistics were employed for data analysis, preceded by classical assumption tests to ensure model validity. The results indicate that environmental disclosure has no significant effect on financial distress, while social and governance disclosures significantly reduce financial distress. These findings highlight the importance of social and governance factors in mitigating financial risks. The study is limited by the availability of complete ESG scores, suggesting the need for broader sectoral coverage and longer observation periods in future research.
Co-Authors Abid Ramadhan Afifah Nur Husna Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Ashar Mukhammad Akbar Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp Baety Nur Rohmah BANDI Baningrum, Ratih Mar Banu Witono Bekti Wiji Lestari Berliana Rachma Khairunnisa Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chania Aulia Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Desi Argita Karismawati Desi Argita Karismawati Desilis Kartika Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyah Mutiara Fadhila Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Farah Ordina Ardha Sukma Fatchan Achyani Fatchan, Fuad Hudaya Fatma, Inanda Karina Artika Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fitrotussalma, Novia Frisca Fitriana Lulfi Galuh Raslina Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Helmi, Neyla Faizza Tyasti Himawan Prasetyo Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inanda Karina Artika Fatma Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Indah Permata Sari Ines Dyah Ayu Hapsari Ivana Diva Chrisninditya Julian, Andika Kertaning Kalbu, Derbi Ageng Kholid Jundi Ar-Ridho Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lulu Hardiana Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Melycha Putri Rianida Monic Anastasya Maryunda Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nabila Putri Ameliya Nadia Farah Dina Nana Naraika Naminingsih Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Neyla Faizza Tyasti Helmi Nica Tria Utami Ningsih, Wiwit Indah Lestari Nisrina Hanun Iftadi Noer Sasongko Novi Nur Ifgayani Novia Fitrotussalma Noviyanti, Erna Nur Farah Aulia Nuraisyah, Ratna Putri Nurhidayati, Diyah Nurlita Arum S Nursiam, Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Puput Ayu Rukmana Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Eskasari Putri, Tri Asti Sari Qodri Royani Rahayu, Siti Nurhayati Ning Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Ratri Nur Azizah Redhona Gevi Waluyo Putri Renata Virgina Arifin Rianida, Melycha Putri Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Roostina Nugraheni Putri Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Salsa Ramadina Salsabila Putri Widyadana Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shafira Syauqina Munifah Shinta Permata Sari Shinta Permata Sari Shinta Permata Sari Silvi Novita Dewi Siti Aisyah Salim Siti Asiyah Siti Nurhayati Ning Rahayu Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Syeila Azizatul Khofifah Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Uswatun Hasanah Utami, Nica Tria Vinka Wendi Hestinasari Wahyu Putra Utama Wahyu Putra Utama Wahyu Tiska Diana Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiwit Indah Lestari Ningsih Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Yulika Ambar Sari Zulfikar Zulfikar