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All Journal Jurnal Akuntansi dan Pajak CAPITAL: JURNAL EKONOMI DAN MANAJEMEN INTECOMS: Journal of Information Technology and Computer Science Majalah Ekonomi Jurnal Penamas Adi Buana BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Bisnis Eka Prasetya Jurnal Ekonomi Sustainable : Jurnal Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Kendali Akuntansi Jurnal Akuntan Publik Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Kultura: Jurnal Ilmu Sosial dan Humaniora Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Jurnal Price : Ekonomi dan Akuntasi Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Mohammad Afrizal Miradji
Universitas PGRI Adi Buana Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS SUPPLY CHAIN MANAGEMENT PADA PT. MONIER DI SIDOARJO Moh Afrizal Miradji
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.629

Abstract

Supply     Chain     Management     covers     all    the     activities     since material   came   from   the   supplier,   then   the   material   was   processed   into semi-finished  products  or  finished  products  until  the  product  is distributed  to consumers. To know the performance of the company's Supply Chain, measurement is needed. From these measurements  will be obtained result, so good or not good performance of the company's Supply Chain can be seen and can  find  the  weaknesses  of  existing  systems  to  be  repaired.  Given  a  good supply chain performance, the performance the company will increasingly focus and provide benefits, whether for the company, suppliers, and consumers. This study used qualitative data. The scope of analysis in this research is related to supply chain management  functions in PT Monier Sidoarjo, in the implementation of financial and operational audits. Source data is data obtained directly by the author in the research by conducting  surveys and meetings as well as direct interviews with relevant parties. Research findings stating that in terms of financial, SCM can then be to increase  profits  at the  company,  but  companies  need  to conduct  operational checks on the production function, attention and immediate action to factors that cause a lack of efficiency and effectiveness of the production function is the lack of communication  between  the sales and production,  delays  in receiving  raw materials,  production  planning  and  scheduling  patterns.  Companies  need  to perform the separation function explicitly against a concurrently-a  concurrently functions, provide either a separate storage area for raw materials, intermediate goods   and   production   results,   and   conduct   internal   documents   that   are supposed  to  exist  in  order  to  improve  the  internal  control  system  and  can provide adequate protection against corporate wealth Organizations need to separate
PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FURNITURE PT. KARYA YUDHA TIARA TAMA SIDOARJO Faridatun Fathonah; Yuni Sukandani; Mohammad Afrizal Miradji
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.739 KB) | DOI: 10.36456/majeko.vol24.no2.a2060

Abstract

Biaya kualitas merupakan biaya yang berasal dari catatan akuntansi untuk mengetahui nilai yang dikeluarkan untuk mendorong peningkatkan kualitas penjualan atau meningkatkan loyalitas pelanggan pada produk yang dipasarkan sebagai tujuan peningkatan penjualan dan memperoleh laba perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya kualitas terhadap profitabilitas. Sampel dalam penelitian ini yaitu laporan keuangan dan biaya kualitas sebanyak 33 bulan. Metode pengumpulan data diperoleh dari dokumentasi. Sedangkan analisis yang dipakai yaitu analisis regresi sederhana, uji asumsi klasik dan uji-t. Maka terdapat hasil dari analisis data pada uji-t yaitu 3,796 dengan nilai signifikasi sebesar 0,0001 < 0,005 yang artinya bahwa variabel biaya kualitas terdapat pengaruh yang signifikan terhadap variabel profitabilitas perusahaan
PENGARUH OPINI AUDITOR, AUDIT TENURE, AUDIT DELAY TERHADAP KETEPATAN PUBLIKASI LAPORAN KEUANGAN Resha Prada Firdawanti; Moh Afrizal Miradji
Majalah Ekonomi Vol 25 No 1 (2020): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol25.no1.a2452

Abstract

Reliabel berbagai hasil penelitian mengenai naiknya jumlah investor berlanggaran pada audit laporan keuangan sehingga emiten juga harus mempublikasi laporan keuangan tepat waktu. Artikel ini bertujuan untuk memberikan literatur review dalam meminimalisir ketidaktepatwaktuan penyampaian publikasi laporan keuangan.
COMPARISON ANALYSIS OF TAX INCOME OF CLAUSE 25 OF SMALL, MEDIUM, AND MICRO BUSINESS UPON GOVERNMENTAL REGULATION 23 ABOUT TURNOVER (A case study in Orlando Pizza Small, Medium, and Micro Business Surabaya) Bayu Adi; Moh Afrizal Miradji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.916

Abstract

Small, Medium, and Micro Business of Orlando Pizza Surabaya is food business that is built since 2013. This pizza is liked by many circles in Surabaya area and around it. Besides that, Orlando Pizza sells the products by online and offline. The lovers are generally from circles of lecturers, students, and Surabaya people generally by various kinds of toppings. Sometimes, Orlando Pizza Surabaya together with the sales, it achieves turnover around Rp 15,000,000 per month, so therefore, about the taxation entity, Orlando Pizza Surabaya wants to compare between using report of Income Tax 25 of Small, Medium, and Micro Business or using clause of Income Tax 23 i.e. 1% from turnover. Based on the case above, one that becomes measure/method according to Yaana (2018) she explained it becomes 0.5% from turnover, therefore, I as a researcher wants to use this research as comparison reference and it can be made as example by other Small, Medium, and Micro Businesses about comparison entity between using financial report entity and entity compared as follows. Keywords: Small, Medium, and Micro Business, Tax Income 31 E, Governmental Regulation 46 of Turnover, Tax Income 25 of Small, Medium, and Micro Business
Peran Regulator Terhadap Standar Akuntansi Keuangan (SAK) Saat Pandemi Covid-19 Di Indonesia M. Afrizal Miradji; Agustina Kuria; Bertha Febrianti; Cindy Anisyah; Mega Putri Aulia
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13579

Abstract

ABSTRACTRegulation is a set of rules made to control an order to break free from transgression and be obeyed by all its members. The most global form of regulation is government regulation and the regulations used for public life. Regulation is an abstract concept of complex syncretic system management with a set of rules and trends. Regulation exists in various areas of people's lives, so the main function of regulation becomes a controller or control for any action that humans perform. Regulation, therefore, was essential to determine what step to take. In the rule of government, it is a natural extension that comes from legislation to define and control some of the proper ways of entrepreneurs or individuals to abide by current laws and be expected to apply to business. Whereas regulations are individual or businessmen's time to have control of specific things how to meet the minimum requirements of the legislature. The entity in the business should consider its continued existence in the creation of financial statements. If there is an incident after a very significant period of reporting, it will result in a threatening future. Entities obligated to appeal to whether the covid-19 pandemic can affect the survival of the wearer by taking into account all the relevant information and reporting. Indonesia's financial services authority (ojk), along with its Indonesia accounting association (iai), provides a positive signal for its continued efforts, with 68 psak adjustments on its normal value recognition and psak 71 on reserve calculations. The article explained that the government, ojk (ojk) and the Indonesian accounting association (iai), should set current accounting standards. Keywords : Regulatory Approaches Formulating Accounting Theory ABSTRAKRegulasi adalah seperangkat aturan yang bertujuan untuk mengendalikan suatu tatanan yang bebas dari pelanggaran agar dapat dipatuhi oleh seluruh anggotanya. Bentuk regulasi yang paling global adalah regulasi pemerintah dan regulasi diri, yang digunakan untuk regulasi yang berlaku dalam kehidupan sosial. Regulasi adalah konsep abstrak dalam mengelola sistem kompleks yang disinkronkan dengan seperangkat aturan dan tren. Peraturan hadir dalam berbagai bidang kehidupan warga negara, maka fungsi utama peraturan adalah untuk mengontrol atau mengontrol setiap tindakan yang dilakukan oleh masyarakat. Oleh karena itu, keberadaan regulasi sangat penting untuk menentukan langkah apa yang akan diambil. Dalam peraturan pemerintah, yang merupakan perpanjangan alami dari hukum, untuk menentukan dan mengontrol cara yang tepat di mana pemilik bisnis atau individu mematuhi hukum yang berlaku dan diharapkan untuk menerapkannya dalam melakukan bisnis. Sedangkan pengaturan diri adalah waktu bagi individu atau pengusaha untuk mengendalikan hal-hal tertentu dalam hal memenuhi persyaratan hukum minimum. Pengusaha harus mempertimbangkan kelangsungan hidup ketika menyiapkan laporan keuangan tahunan. Jika suatu insiden terjadi setelah periode pelaporan yang sangat lama, hal itu membahayakan kelangsungan bisnis dimasa yang akan datang. Perusahaan harus menilai apakah pandemi Covid-19 dapat mempengaruhi kelangsungan pengguna perusahaan dengan memperhatikan semua informasi dan berita yang relevan. Otoritas Jasa Keuangan (OJK) bersama Ikatan Akuntan  Indonesia (IAI) sebagai lembaga yang diberi wewenang untuk memberikan sinyal positif terhadap kelangsungan usaha perusahaan melalui amandemen PSAK 68 terkait pengakuan nilai wajar surat berharga dan PSAK 71 untuk perhitungan cadangan. Artikel ini menjelaskan bahwa pemerintah yaitu Otoritas Jasa Keuangan (OJK) dan Ikatan Akuntan Indonesia (IAI), memiliki kewenangan untuk menetapkan standar akuntansi yang berlaku. Kata kunci : Pendekatan Regulasi Formulasi Teori Akuntansi
ANALISIS AKUNTANSI BIAYA LINGKUNGAN PADA PT. CAPLANG: ANALISIS AKUNTANSI BIAYA LINGKUNGAN PADA PT. CAPLANG Moh Afrizal Miradji
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6375

Abstract

This research seeks to identify and analyze the techniques through which companies identify, quantify, present, and report environmental expenses in their financial statements. Utilizing qualitative primary data from interviews and quantitative secondary data from the company's financial accounts, the research was conducted at PT. Caplang. The corporation recognizes that environmental and operational expenses related with waste management are included in production costs due to the fact that trash is produced throughout the manufacturing process. according to each business's policies
Analisis Kelayakan Usaha Produk “Bakso Penyet CEMARA” Mohamad Afrizal Miradji; Apriliana Laily Nurjannah; Ameliya Nur Indah; Sonya Sabrina Rossanti; Yohanes Gualbertus S; Regina Wijayanti; Afrian Tri Al Fanani; Amirotun Nisfih
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.611

Abstract

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables.
ANALISIS STUDI KELAYAKAN BISNIS “NASI KEBULI NAZAR” DITINJAU ASPEK PEMASARAN DAN KEUANGAN Hanif Nur Rohmawati; Moh Afrizal Miradji; Ach Irwansyah; Sherly Amalia Rahmadanti; Sendy Jadi Mahanani; Chindiani Putri Ningsih; Erika Virza Ananda; Nisa Ardi Ningrum; Hanif N. Rohmawati
Majalah Ekonomi Vol 28 No 01 (2023): Juli 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no01.a7510

Abstract

This research was conducted to identify the feasibility of the Nasi Kebuli Nazar business which was examined by analyzing marketing aspects and analyzing financial aspects. On the financial aspect with Payback Period (PP) analysis, Net Present Value (NPV), Profitability Index (PI). The results of the study found that the Kebuli Nazar Rice Business from a marketing aspect can be declared feasible because of quality products, affordable prices and commensurate with the products offered, and also the variety of products that can be reached by the community. And the results of the analysis of financial aspects, this business is feasible with a business life of 5 years with a discount rate of 10%. Analysis of the financial aspects shows the PP results for 4 months 5 weeks, the NPV value is Rp. 79,961,469, and a PI of 2.17%.
Analisis Perhitungan Harga Pokok Produksi dengan Penerapan Metode Full Costing pada Produk UMKM “Pecel Kak” M. Afrizal Miradji; Aulia Rahmayanti; Erna Nur Yuli Ana; Gresya Puspita Dewi; Indah Fitriana Putri; Meita Ais Vikadanty; Rizka Anggrainy; Yunia Salasa Tri Indah Rahmawati
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.822

Abstract

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.
JIWA KEPEMIMPINAN DALAM PENGAMBILAN KEPUTUSAN ORGANISASI DENGAN KARAKTERISTIK IDEAL DI ERA GENERASI MILENIAL Moh Afrizal Miradji; Reda Rizma Noer Savilla; Siti Ayu Pramudita; Rifda Aliyatul Bilbina Achmadi; Sarah Putri Aurelia; Abelya Putri Herdina; Rifka Ayu Layyinah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i12.1578

Abstract

Jiwa kepempinan sangat dibutuhkan dalam sebuah organisasi. Seorang pemimpin harus dapat menjadi contoh bagi sumber daya manusia yang lain didalam organisasi, untuk itu jiwa kepemimpinan memiliki peran tanggungjawab yang tinggi dalam merencanakan dan mengkoordinir sumber daya manusia yang lain dalam suatu organisasi. Hal tersebut dapat dilakukan seorang pemimpin dengan cara mempengaruhi dan mengarahkan orang lain untuk mencapai tujuan yang diinginkan dari hasil keputusan yang akan diambil didalam sebuah organisasi tersebut. Keberhasilan dari pengambilan keputusan seorang pemimpin dapat dilihat dari gaya kepemimpinan yang digunakan oleh pemimpin tersebut. Gaya kepemimpinan yang dimiliki pemimpin memiliki karakteristik berbeda-beda setiap masing-masing individu. Menjadi seorang pemimpin dalam era generasi milenial merupakan tantangan tersendiri bagi beberapa orang, karena cara berfikir di era ini sangat kritis dan penuh banyak tantangan. Untuk itu para pemimpin harus mengaplikasikan jiwa kepemimpinan tersebut dengan karakteristik yang ideal dalam pengambilan keputusan suatu organisasi yang dipimpinnya. Pemimpin dengan karakteristik ideal dalam pengambilan keputusam suatu organisasi yaitu memberi motivasi serta mendorong sumberdaya manusia yang lain dengan cara pengarahan secara digital. Jiwa kepemimpinan seorang pemimpin perlu diimbangi dnegan dukungan kemandirian dan kewirausahaan generasi milenial sebagai pondasi utama membangun jiwa kepemimpinan dalam pengambilan keputusan oleh seorang pemimpin. Penelitian ini dihasilkan dari hasil pengumpulan data dan betrdasarkan referensi teori yang relevan dan akurat.
Co-Authors AA Sudharmawan, AA Abelya Putri Herdina Ach Irwansyah Achmad Riyan Efendi Ade Rafli Rizaldy Adelia Agustin Adheriana Wida Adheriana Wida Saputri Adi, Bayu Afidah Sal Sabila Afkar, Taudlikhul Afrian Tri Al Fanani Afrian Tri Al Fanani Agung Riyanto Agustina Kuria Aisyah Amalia Aisyah Devi Irawati Ajeng Margareta Aji Prasetyo, Aji Akhmad Yody Kurniawan Ameliya Nur Indah Ameliya Nur Indah Amirotun Nisfih Amirotun Nisfih Amos Firdo Sihotang Ananda Cahya Adi Putra Ananda Isnia Fa’ur Fadilla Andri Maulana Andrian Davit Ericko. A Angga Rizal Prayuda Anggi Maharani Aniza Listianti Anjani Prameswari Aprilia Dwi Cahyani Apriliana Laily Nurjannah Apriliana Laily Nurjannah Aristha Purwanthari Sawitri Artini , Eka Dewi Suci Asyifa Berlianasari Tamara As’ari, Filia Yuniar Aulia Rahmayanti Ayunda Frischa Ayunda Frischa Nadira Ayunny Fiina Ladzatus Shobiroh Bayu Adi Bayu Hidayat Bayu Rama Laksono Bayuadi Bayuadi Bayuadi Bayuadi, Bayuadi Bayuadi, Bayuadi Bertha Febrianti Binantoro, Patria Winahyu Bintang Maharani Putri Binti Wulandari Bisma Arianto Chika Aulia Chika Aulia Putri Chindiani Putri Ningsih Christina Menuk Sri Handayani Cindy Anisyah Citra Devy Arista Dahlia Nur Fadilla Diana Hany Ardiyanti Diva Aisyah Rahayu Dwi Helena Yuliastari Dwinanda Rizki Maisyaroh Edi Sulistyawan Edy Sulistiyawan, Edy Ella Djamila Syah Ella Djamilah Syah Endah Wulandari Erika Virza Ananda Erna Nur Yuli Ana Estiasih, Soffia Pudji Estiasih, Soffia Pujdi Fadensyah Muhammad Daffa Effendi Faridatun Fathonah Fathonah, Faridatun Fatimatus Sahro Febby Meliana Febri Deltania Febriawan, Much. Dyan Ferry Hariawan Fidyantaka, Febri Firda Ayu Sonia Putri Firdawanti, Resha Prada Fitri Novita Putri Kirana Fitri Novita Putri Kirana Fitrianti Rahma Novitasari Fitriya Ayuningrum Gerald Tanaja Gracia Amry Virginia Gresya Puspita Dewi Gunita Gunita Gunita Haidir Ubaidillah Putra Setyawan Hana Amiratul Laili Hanif N. Rohmawati Hanif Nur Rohmawati Hanifah Nur Andini Hariawan, Ferry hariawan, ferry Hurin Nabila Icha Nurul Laili Fitriah Indah Fitriana Putri Indah Sri Wahyuni Indana Maulidiah Hikmah Isnaeni Himmatul Aliyah Istikhoroh, Siti Jea Nur Fitriana Kadir, Nurida Abdul Karina Permatasari Khuzairina, Ina Laila Kurniaga Pratiwi M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Mega Putri Aulia Meita Ais Vikadanty Meriliana Manurung Meytasya Shalsabella Miftachul Masrofin Fifmansyah Mira, Theresia Saubiran Moch. Munir Rachman Moh. Aslich Alana Mohammad Hisya Mohammad Hisya Muhammad Farhan Adiyatma Putra Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Maulidya Putri Nabila Natcjwa Nabilla Natcjwa Amanda Nashrudin Latif Nashrudin Latif Nasichatul Ummah Neny Pebriana Nisa Ardi Ningrum Noerchoidah Nofan Aldiansyah Novi Lailatul Fitri Novita Boymau Nur Diajeng Safitri Nur Munzilatur Rohmah Nurdina Nurdina Nurdina, Nurdina Nurul Fitrianingtyas Oktaviani Ciwuk Pranoto, Eko Adi Putri Ayu Putri Ayu Aisyah Putri Ayu Anggelia Putri Mariana Rachmad Rangga Wijaya Rahmad Fardiamsyah Rahmi Tara Iman Aisyah Ratu Aimartasia Rayhan Kanza Albani Reda Rizma Noer Savilla Reda Rizma Noer Savilla Regina Wijayanti Regina Wijayanti Regita Lovianty Resha Prada Firdawanti Resita Dwi Kartika Sari Rico Arradea Putra Rifda Aliyatul Bilbina Achmadi Rifka Ayu Layyinah Rina Fariana Riska Amellia Putri Riyanto, Agung Rizaldi Maulana Rizka Anggrainy Rizky Mohammad Faiz Rizky Pratama Lafizha Putra RR. Ella Evrita Hestiandari Sarah Putri Aurelia Sendy Jadi Mahanani Sherly Amalia Rahmadanti Sigit Prihanto Utomo Sigit Prihanto Utomo Silviana Anggraini Ardhya Putri Siti Ayu Pramudita Siti Istikoroh SITI NUR AISYAH Sjaharani Permatasari Waluyo Sonya Sabrina Rossanti Sonya Sabrina Rossanti Subakir Sugijanto Suhardiyah, Martha Suharyanto SUHARYANTO SUHARYANTO Sukandani, Yuni Sutama Wisnu Dyatmika Syahrul Agung Kurniawan Syiva Early Tania Eka Sabrina Tasya Nurul Idlomia Tri Aji Pratomo Tri Ariprabowo Ulfa Puspa Wanti Widodo untung lasiyono untung lasiyono Usmawanti Usmawanti Utomo, Sigit Prihanto Wanudya Ajeng Ferara Wira Yudha Alam wira yudha alam Yohanes Gualbertus S Yohanes Gualbertus S Yohanes Yanto Lung Yovio Annisa Rahmadhoni Yunia Salasa Tri Indah Rahmawati Yustisia Hima Nayola