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All Journal Jurnal Usia Dini Jurnal Kesehatan Masyarakat Jurnal Mentari Jurnal Penelitian Hutan dan Konservasi Alam Bioedukasi: Jurnal Pendidikan Biologi Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) Juring (Journal for Research in Mathematics Learning) JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL PENDIDIKAN TAMBUSAI YARSI Medical Journal as-sibyan : Jurnal Pendidikan Anak Usia Dini Gema Wiralodra Medika Kartika : Jurnal Kedokteran dan Kesehatan Jurnal Ilmiah Pendidikan Matematika Al Qalasadi PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Alauddin Law Development Journal (ALDEV) Al-Syakhshiyyah : Jurnal Hukum Keluarga Islam dan Kemanusiaan Khatulistiwa Law Review Law Development Journal Journal of Education Research eCo-Fin Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Lingkar Mutu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Artificial Intelligence and Digital Business Barongko : Jurnal Ilmu Kesehatan Jurnal Bisnis dan Manajemen (JURBISMAN) Kreano, Jurnal Matematika Kreatif Inovatif Biodik: Jurnal Ilmiah Pendidikan Biologi Journal of Accounting, Management and Islamic Economics
Suhartati Suhartati
Dosen FKIP Unsyiah, Darussalam, Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengembangan Media Marble Maze Untuk Melatih Kemampuan Problem Solving Anak Usia Dini Rizka, Sitti Muliya; Nasir, Nasir; Arfah, Wahyuni; Nessa, Rahmatun; Suhartati, Suhartati
As-Sibyan: Jurnal Pendidikan Anak Usia Dini Vol. 10 No. 1 (2025)
Publisher : UIN Sultan Maulana Hasanudin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/assibyan.v10i1.10757

Abstract

Development Of Marble Maze Media For Training Problem-Solving Skills In Early Childhood. This research aims to produce valid Marble Maze media to enhance problem-solving skills in early childhood, specifically for children aged 4-5 years. The study follows a Research and Development approach using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). Data were collected through observations, interviews, literature reviews, and questionnaires. The results indicate that the Marble Maze media, which is effective for enhancing problem-solving skills, features labyrinth games with winding paths and sticker challenges. The feasibility of the Marble Maze media, based on validation results from media experts, received a score of 90%, categorizing it as "very valid." Similarly, validation results from material experts also scored 87%, confirming its very valid status. The effectiveness of the Marble Maze media is assessed based on trial results, which indicate that it is very valid. Validation results from both experts confirm that the product is valid.
Mathematical Modeling of Student Learning Outcomes using E-learning-Based Remedial Programs Fadhiliani, Dwi; Umam, Khairul; Suhartati, Suhartati; Johar, Rahmah
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v9i3.31404

Abstract

Research on mathematical modeling of learning outcomes remains limited, despite its potential to evaluate educational processes and inform placement decisions in schools, classes, learning resources, and remedial programs. This quantitative study aims to construct a mathematical model in the form of an ordinary differential equation (ODE) to represent the dynamics of students’ learning in a remedial program. The model is developed using empirical data obtained from multiple-choice diagnostic tests designed to identify common learning difficulties and a series of three remedial assessments conducted after e-learning-based interventions. The dataset includes students’ assessment scores and time records during the remedial learning process. The Nelder–Mead method was used to estimate the model parameters, followed by a stability analysis and an RMSE-based evaluation of the model’s accuracy. The model captures changes in student understanding over time and reveals that students with lower initial scores tend to show greater improvements through remedial programs. However, as the duration of the remedial program increases, the rate of score improvement decreases—suggesting a decline in student focus and learning efficiency over time. These findings highlight the nonlinear nature of learning progress in remedial program. The model provides for predicting student outcomes and analyzing the effectiveness of remedial programs. It offers practical implications for optimizing the structure and timing of remedial programs and can support the development of adaptive learning systems tailored to student needs. This research demonstrates the potential of mathematical modeling for decision-making in education.  
RELEVANSI MAQĀṢID AL-SYARĪ’AH DALAM KONTEKS HUKUM ISLAM KONTEMPORER: SEBUAH KAJIAN TEORITIS DAN APLIKATIF S, Samsidar; Supardin, Supardin; Dalle, Jumarni; Ishak, Nurfaika; Suhartati, Suhartati
Jurnal AL-SYAKHSHIYYAH Jurnal Hukum Keluarga Islam dan Kemanusiaan Vol 7 No 1 (2025): Volume 7, Nomor 1, Juni 2025
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/as-hki.v7i1.9333

Abstract

The objective of this study is to explore and analyze the application of maqāṣid al-syarī'ah in the context of contemporary Islamic law, with a focus on how maqāṣid principles can be applied to address the challenges faced by Islamic law today. In an era of globalization and rapid social change, many aspects of Islamic law need to be adapted in order to remain relevant and responsive to the needs of modern society.. The aim of this research is to explore and analyze the application of maqāṣid al-syarī'ah in formulating fairer and more relevant laws, as well as to provide applicable examples of how these principles can be used in real cases, such as family law and sharia economics. Using a kualitatif approach, this study analyzes relevant literature and legal documents. The results indicate that the application of maqāṣid al-syarī'ah can not only improve adherence to Islamic law but also provide innovative solutions for complex contemporary problems. It is hoped that this research can make a significant contribution to the development of Islamic law that is more responsive and inclusive, as well as strengthening understanding of maqāṣid al-syarī'ah in a modern context.
Audit Delay Dan Faktor-Faktor Yang Mempengaruhinya Hardo Aprilio; Rr Lilis Intan Permatasari; Novising Dewi Astuti; Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; Suhartati, Suhartati; Herlina Helmy Klau
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1145

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi audit delay pada perusahaan transportasi dan logistik. Audit delay, yang mencerminkan ketepatan waktu pelaporan keuangan, merupakan aspek krusial yang memengaruhi relevansi dan keandalan informasi keuangan bagi para pemangku kepentingan. Data penelitian diperoleh dari laporan keuangan tahunan yang telah diaudit dari perusahaan transportasi dan logistik yang terdaftar selama periode 2020 hingga 2023. Variabel yang dianalisis dalam penelitian ini meliputi solvabilitas, profitabilitas, dan opini audit. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan IMB SPSS. Hasil penelitian menunjukkan bahwa solvabilitas memiliki pengaruh signifikan terhadap audit delay, yang mengindikasikan bahwa perusahaan dengan rasio solvabilitas yang lebih tinggi cenderung mengalami keterlambatan audit yang lebih lama atau lebih singkat. Sebaliknya, variabel profitabilitas dan opini audit tidak berpengaruh signifikan terhadap audit delay. Temuan ini memberikan wawasan bagi regulator, auditor, dan perusahaan dalam upaya meningkatkan ketepatan waktu pelaporan hasil audit.
Foreign Ownership and Transfer Pricing on Tax Avoidance with Leverage as a Moderation Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani; Suhartati, Suhartati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2685

Abstract

This study aims to explore the factors that influence corporate tax avoidance by examining the roles of foreign ownership and transfer pricing, along with leverage as a moderating variable. The research provides empirical insights into how these variables interact and contribute to tax avoidance practices. The study’s findings are relevant for various stakeholders, including government regulators, investors, corporate management, tax consultants, and academics. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), covering mining companies listed between 2015 and 2019. A total of 20 companies were selected, resulting in 100 firm-year observations. The analytical method employed is Moderated Regression Analysis (MRA). The results reveal that both foreign ownership and transfer pricing have a positive effect on tax avoidance. Furthermore, leverage is found to strengthen the relationship between foreign ownership and tax avoidance. However, leverage does not moderate the relationship between transfer pricing and tax avoidance.
Mengembangkan Kemampuan Kognitif Anak Melalui Media Flashcard di PAUD Bungong Tanjong Mumpuni, C. P.; Yuhasriati, Yuhasriati; Amalia, D.; Suhartati, Suhartati; Fauzia, S.N.
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30530

Abstract

Mengembangkan kemampuan kognitif anak melalui media flashcard di PAUD Bungong Tanjong merupakan kegiatan untuk mengembangkan kemampuan kognitif pada anak. Penelitian ini bertujuan untuk mengembangkan kemampuan mengenal bilangan melalui media flashcard di PAUD Bungong Tanjong. Metode yang digunakan dalam penelitian ini adalah metode Penelitian Tindakan Kelas (PTK) yang dilaksanakan sebanyak 2 siklus. Dimana setiap siklus mencakup 4 kegiatan yaitu: perencanaan, pelaksanaan, pengamatan dan refleksi. Tempat pelaksanaan penelitian di PAUD Bungong Tanjong pada semester genap tahun ajaran 2024/2025. Subjek dalam penelitian ini adalah anak kelompok A di PAUD Bungong Tanjong yang berjumlah 9 orang anak terdiri 5 anak Perempuan dan 4 anak laki laki. Teknik pengumpulan data dilakukam melalui teknik observasi dengan indikator keberhasilan 75% atau anak sudah mendapat kategori (BSH) pada setiap aspek yang diamati dan dinilai. Pelaksanaan Tindakan yang dilakukan yaitu dengan kegiatan membilang banyak benda 1-10, menghubungkan banyak benda dengan angka, mengurutkan bilangan 1-10 melalui media flashcard. Hasil penelitian menunjukkan bahwa terjadinya perkembangan anak tentang mengenal bilangan pada siklus I dengan indikator membilang banyak benda 1-10 dan menghubungkan banyak benda dengan angka mencapai 77,7%, dan siklus ke II dengan indikator mengurutkan bilangan 1-10 menunjukkan adanya perkembangan anak mencapai 77,7% (BSH), Dari hasil penelitian yang diperoleh dapat disimpulkan bahwa melalui media flashcard dapat membantu mengembangkan kemampuan kognitif anak melalui media flashcard di PAUD Bungong Tanjong.
Development of Realistic Mathematics Education-based Numeracy Test Instrument with Maritime Context for Junior High School Students in Banda Aceh, Indonesia Zaura, Bintang; Fatimah, Siti; Suhartati, Suhartati; Hidayat, Mukhlis; A'la, Nurul; Harnita, Fahlida
Kreano, Jurnal Matematika Kreatif-Inovatif Vol. 16 No. 1 (2025): Kreano, Jurnal Matematika Kreatif-Inovatif
Publisher : UNNES JOURNAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kreano.v16i1.12608

Abstract

Indonesia has changed its national student assessment approach, focusing on literacy-based assessment in 2021. Numeracy skills are a critical component of this framework, requiring valid, practical, and effective instruments for their evaluation. This study investigates the development and feasibility of numeracy test instruments contextualized within a maritime framework and grounded in Realistic Mathematics Education (RME). Using Tessmer's Research and Development (R&D) method, the study followed four stages: self-evaluation, expert review, one-to-one testing, small group testing, and field tests. A total of 25 seventh-grade students with varying mathematical abilities participated in the study. Data were analyzed descriptively using observations, tests, and document analysis. The findings revealed that the developed instruments are valid, practical, and effective. The maritime context successfully integrates real-world relevance into mathematics learning, fostering numeracy skills. These instruments provide educators with innovative tools to connect mathematics with environmental and regional issues, such as marine conservation, enhancing both numeracy and interdisciplinary understanding. This research underscores the importance of contextualizing numeracy assessments and offers a replicable framework for future applications. The study's findings imply that the developed instruments can serve as an educational model for other coastal regions in Indonesia, enhancing numeracy skills while promoting awareness of maritime environmental issues. In conclusion, the RME-based maritime numeracy instrument is ready for classroom use and provides a replicable model for coastal regions seeking to enhance numeracy while fostering marine-environment awareness. Abstrak Indonesia telah mengubah pendekatan penilaian siswa nasional, dengan fokus pada penilaian berbasis literasi pada tahun 2021. Kemampuan numerasi merupakan komponen penting dalam kerangka kerja ini, yang membutuhkan instrumen yang valid, praktis, dan efektif untuk evaluasinya. Penelitian ini menyelidiki pengembangan dan kelayakan instrumen tes numerasi yang dikontekstualisasikan dalam kerangka kerja kemaritiman dan didasarkan pada Pendidikan Matematika Realistik (RME). Dengan menggunakan metode Penelitian dan Pengembangan (R&D) dari Tessmer, penelitian ini mengikuti empat tahap: evaluasi diri, tinjauan ahli, uji coba satu lawan satu, uji coba kelompok kecil, dan uji coba lapangan. Sebanyak 25 siswa kelas tujuh dengan berbagai kemampuan matematika berpartisipasi dalam penelitian ini. Data dianalisis secara deskriptif dengan menggunakan observasi, tes, dan analisis dokumen. Hasil penelitian menunjukkan bahwa instrumen yang dikembangkan valid, praktis, dan efektif. Konteks maritim berhasil mengintegrasikan relevansi dunia nyata ke dalam pembelajaran matematika, sehingga menumbuhkan kemampuan berhitung. Instrumen-instrumen ini menyediakan alat inovatif bagi para pendidik untuk menghubungkan matematika dengan isu-isu lingkungan dan regional, seperti konservasi laut, sehingga meningkatkan kemampuan berhitung dan pemahaman interdisipliner. Penelitian ini menggarisbawahi pentingnya kontekstualisasi penilaian numerasi dan menawarkan kerangka kerja yang dapat ditiru untuk aplikasi di masa depan. Temuan penelitian ini menyiratkan bahwa instrumen yang dikembangkan dapat berfungsi sebagai model pendidikan untuk wilayah pesisir lainnya di Indonesia, meningkatkan kemampuan numerasi. Kesimpulannya, instrumen numerasi berbasis PMR-kemaritiman ini layak digunakan di kelas dan dapat direplikasi di wilayah pesisir lain untuk meningkatkan numerasi sekaligus kesadaran lingkungan laut.
Ketepatan Waktu Audit dan Faktor-Faktor yang Mempengaruhinya Aprilio, Hardo; Permatasari, Rr Lilis Intan; Astuti, Novising Dewi; Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani; Suhartati, Suhartati; Klau, Herlina Helmy
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.615

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, solvabilitas, opini audit, dan ukuran Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Metode yang digunakan adalah regresi linear berganda dengan data laporan keuangan tahunan yang diolah menggunakan SPSS. Hasil penelitian menunjukkan solvabilitas dan opini audit berpengaruh signifikan terhadap audit delay, sedangkan profitabilitas dan ukuran KAP tidak. Nilai R² sebesar 15,8% mengindikasikan bahwa variabel independen hanya menjelaskan sebagian kecil variasi audit delay. Temuan ini menegaskan pentingnya pengendalian tingkat utang dan kualitas opini audit, serta memberikan masukan bagi auditor dan regulator terkait ketepatan waktu pelaporan keuangan. This study examines the effects of profitability, solvency, audit opinion, and Public Accounting Firm (KAP) size on audit delay in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Multiple linear regression was applied to annual financial report data processed using SPSS. The results show that solvency and audit opinion significantly affect audit delay, while profitability and KAP size do not. An R² value of 15.8% indicates that the independent variables explain only a small portion of the variation in audit delay. These findings highlight the importance of controlling debt levels and maintaining high-quality audit opinions, providing insights for auditors and regulators regarding the timeliness of financial reporting.
Pendapatan neto dan biaya pemasaran terhadap laba bersih pada perusahaan hiburan di Indonesia Suhartati, Suhartati; Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1978

Abstract

The entertainment industry in Indonesia is experiencing rapid growth, but tight competition requires companies to manage their finances efficiently. Net profit is a key indicator of a company's financial performance, influenced by various factors, including net income and marketing costs. Net income reflects the company's ability to generate a profit, while marketing costs play a role in driving sales, but can also be a burden. This study aims to examine the impact of net revenue and marketing expenses on net profit in the Indonesian entertainment industry. The sample comprises 10 entertainment companies, utilizing secondary data derived from their annual financial reports over the past three years: 2020, 2021, and 2022. The analytical method employed in this research is multiple linear regression, which is used to examine both the simultaneous and partial effects between the independent variables and the dependent variable. The results indicate that net revenue has a positive and significant impact on net profit, while marketing expenses show varied effects depending on each company’s internal conditions. This study is expected to serve as a reference for strategic decision-making in financial and marketing planning, particularly in efforts to improve profitability in the Indonesian entertainment industry.
TINJAUAN YURIDIS PERCERAIAN AKIBAT PERKAWINAN DI BAWAH UMUR DI WILAYAH HUKUM PENGADILAN AGAMA SUNGGUMINASA Suhartati, Suhartati; Nursanti, Nursanti
Khatulistiwa Law Review Vol. 1 No. 2 (2020): Khatulistiwa Law Review
Publisher : Fakultas Syariah Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/klr.v1i2.103

Abstract

Abstrak Perkawinan di bawah umur sering terjadi diakibatkan tingkat pendidikan dan finansial yang mempengaruhi. Namun, kurangnya kesiapan mental dan individu pasangan membuat sering berujung pada perceraian. Oleh karena itu, tujuan penelitian adalah untuk mengetahui dampak perkawinan di bawah umur terhadap terjadinya perceraian di wilayah hukum Pengadilan Agama Sungguminasa. Penelitian ini merupakan penelitian normatif-empiris dengan teknik pengumpulan data melalui wawancara dan studi dokumentasi. Teknis analisis data penelitian ini adalah deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa dari tahun 2016 sampai dengan tahun 2019, terdapat 416 permohonan dispensasi kawin yang masuk, kemudian 410 permohonan yang diterima sehingga tingkat penerimaan permohonan oleh hakim sangat tinggi. Dari 410 kasus, terdapat 49 perkara perceraian terkait. Alasan perceraian adalah faktor perselisihan dan kekerasan dalam rumah tangga. Kondisi tersebut disebabkan oleh kesiapan mental dan individu pasangan sangat rendah sehingga belum mampu menghadapi gejolak di dalam rumah tangga dan belum mampu menyelesaikan secara kedewasaan. Abstract Underage marriages often occur due to educational and financial levels that affect them. However, the lack of mental readiness and individual partners often leads to divorce. Therefore, the research objective is to determine the impact of underage marriage on the occurrence of divorce in the jurisdiction of the Sungguminasa Religious Court. This research is normative-empirical research with data collection techniques through interviews and documentation studies. The data analysis technique of this research is descriptive qualitative. The results of this study indicate that from 2016 to 2019, 416 applications for dispensation of marriage were received, then 410 applications were received so that the rate of acceptance of applications by judges was very high. Of the 410 cases, there were 49 related divorce cases. The reasons for divorce are the factors of strife and domestic violence. This condition is caused by very low mental readiness and individual partners so that they are not able to deal with turmoil in the household and have not been able to complete maturity.
Co-Authors A'la, Nurul Abd. Qudus T, Abd. Agus Wahyudi Agusti, Lia Ali Munawar Amalia, D. Andhika Samudra Hae Aprilio, Hardo Arbiyah, Arbiyah Arfah, Wahyuni Astriani, Meli Ayuvera Rifani Ray Bintang Zaura Dalle, Jumarni Darwani Darwani Devin, Devin Dewi Yunisari Dina Amalia Ekasari, Juendiny Chrisna Fadhiliani, Dwi Fauzia, S.N. Febi Kristina Damma Padjo Harnita, Fahlida Harun, M.Yacoeb Herliani, Olivia Herlina Helmy Klau Hidayat, Mukhlis Husnul Khatimah Ifani, Merryafinola Imam Soewono ishak, nurfaika Joshua A. Bisinglasi Juendiny Chrisna Ekasari Kaoru Nishiyama Khairul Umam Khoiriyah Khoiriyah Klau, Herlina Helmy Kumala, Diana Laiza, Muni M Hasbi Mandira, Gracia Marlina Ummas Genisa Martini Martini Masfufatun Masfufatun Mauliana, Lia Meylisa Imanuella Tadoe Mumpuni, C. P. Nasir Nasir Nessa, Rahmatun Noer Kumala Indahsari, Noer Kumala Novising Dewi Astuti Novita, Siti Nugroho, Agung Prastyo Nurianti, Amanda Nursanti Nursanti Nursyamsi Nursyamsi Praba Ginandjar Rachmi, Cut Nadia Rahmah Johar Rahmi Rahmi Retno Hestiningsih Rizka, Sitti Muliya Rosmiati Rosmiati Rr Lilis Intan Permatasari S, Samsidar Saiful, Muhammad Syarief Saleh Hidayat Septyandi Terok, Doni Fanni Shirakawa, Thaku Siti Fatimah SITI NAILA FAUZIA, SITI NAILA SRI RAHAYU Sri Wardhani Sugathot, Aan Ika Supardin Supardin, Supardin Surrahmah, Zikra Suryawati Suryawati Syofia Rahmayanti, Syofia Tri Martini Verawati, Bernadeta Wati, Isra Wijayanti, Heny Noor Willy Gregorian Wiyono, Chenny A Wulandari Saputri, Wulandari Yeniningsih, Taat Kurnita Yuhasriati, Yuhasriati Yuliani, Istri Zakaria, Ulfah Irani