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PENGARUH STRUKTUR MODAL, PROFITABILITAS, KUALITAS AUDIT DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nadiatul Fiqriyah; Dirvi Surya Abbas; Imam Hidayat; Hamdani Hamdani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.069 KB) | DOI: 10.30640/inisiatif.v1i4.379

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal, profitabilitas, kualitas audit, dan kinerja keuangan terhadap nilai perusahaan, populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 47 tahun yaitu 2015-2018. Kriteria yang digunakan dalam penentuan sampel yaitu perusahaan industry sub sector industry yang terdaftar di Bursa Efek Indonesia per Januari 2015-2018 dan perusahaan masih tercatat di BEI dan saham perusahaan masih aktif diperdagangkan hingga saat ini. Teknik pengambilan sampel menggunakan Teknik purposive sampling. Jenis data yang digunakan adalah data sekunder yang diperoleh dari dari situs resmu Bursa Efek Indonesia yaitu www.idx.co.id berupa laporan keuangan dari situs www.e-bursa.com untuk melihat historical harga saham disetiap periode. Metode analisis yang digunakan adalah analisis regresi data panel dengan program Eviews. Hasil penelitian menunjukan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, kualitas audit tidak berpengaruh terhdap nilai perushaanperusahaan dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan.
The Philosophy of Science Management in the Era of Digitalization : An Initial Systematic Literature Review Muchamad Rizky Fauzi; Hamdani Hamdani
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.390

Abstract

The digitalization of science management has profoundly reshaped how scientific research and development management are organized, directed, and executed. This present paper examines this transformation by conducting an initial systematic literature review. This paper identifies gaps, synthesizes findings, and draws conclusions by analyzing peer-reviewed articles from various sources. By synthesizing the key findings of recent studies, this review underlines five key themes, namely the growing emphasis on data-driven decision-making, the evolving role of leadership, the need for ethical and regulatory considerations, the opportunities for enhanced collaboration and cross-pollination of ideas, and the potential for improved decision-making and organizational agility. These findings underscore the need for science managers to adapt their strategies to harness the opportunities and address the challenges resulting from digitalization.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Analysis of Physical Fitness Levels of High School Students Using the Indonesian Student Fitness Test Application (TKPN) Muhammad Syifa’ Andiansyah; Muchamad Arif Al Ardha; Hamdani Hamdani; Nur Ahmad Arief
International Journal of Mechanical, Electrical and Civil Engineering Vol. 1 No. 3 (2024): July : International Journal of Mechanical, Electrical and Civil Engineering
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmecie.v1i3.16

Abstract

Physical fitness is a person's ability to do something or a task well without excessive fatigue and can be useful in developing students' learning and insight. Apart from that, physical fitness is also important in learning, especially in learning PJOK. However, many people consider physical fitness unimportant. The aim of this research is to determine the level of physical fitness of students and the differences in physical fitness levels of vocational science and vocational social science at SMA Hang Tuah 5 Sidoarjo. This research involved class XI F2 and class XI F5. Class XI F2 has 33 students with a ratio of 17 male students and 16 female students. Class XI F5 has 36 students with a ratio of 19 male students and 17 female students. This research applies a non-experimental method with a comparative design using the Independent sample t-test data analysis technique. The TKPN test (Indonesian Student Fitness Test) was used as an instrument for this research. The results obtained from the SPSS application showed a hypothesis test value of 0.15 (p-value > 0.05), indicating that there was no difference in physical fitness. Meanwhile, from the norm results for fitness results in the TKPN test (Indonesian Student Fitness Test) there was a difference in scores of 4.47 for science vocational students in the very good category and 3.78 social science vocational students in the good category.
PENGARUH TINGKAT HUTANG, BOOK TAX DIFFERENCE, VOLATILITAS PENJUALAN DAN LAVERAGE TERHADAP PERSISTENSI LABA Nurpadlillah Nurpadlillah; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sigit Budi Santoso
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.335 KB) | DOI: 10.30640/jumma45.v1i2.325

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Debt Level, Book Tax Difference, Sales Volatility, dan leverage pada perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2016-2021. Populasi penelitian ini adalah perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel yang didukung oleh program Eviews 9.0. Hasil penelitian menunjukkan bahwa Tingkat Hutang berpengaruh terhadap Persistensi Laba, sedangkan Volatilitas Penjualan Perbedaan Pajak Buku dan Leverage menunjukkan secara bersama-sama tidak berpengaruh terhadap Persistensi Laba.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Risseu Rizkia Monika; Hesty Ervianni Zulaecha; Hamdani Hamdani; Watiyarrahmah Watiyarrahmah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2135.96 KB) | DOI: 10.30640/jumma45.v1i2.330

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kebijakan Deviden. Faktor-faktor tersebut adalah Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI), Profitabilitas (ROE) dan Ukuran Perusahaan (SZ). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Properti dan Real Estate. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 35 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial, Profitabilitas dan Ukuran Perusahaan tidak berpengaruh terhadap Kebijakan Deviden dan Kepemilikan Institusional berpengaruh terhadap Kebijakan Deviden.
PENGARUH KOMPLEKSITAS PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP FEE AUDIT Rizki Amelia; Dirvi Surya Abbas; Hamdani Hamdani; Mohamad Zulman Hakim
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1766.076 KB) | DOI: 10.30640/jumma45.v1i2.331

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas perusahaan, jenis industri, profitabilitas klien, ukuran perusahaan dan komite audit terhadap fee audit. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2021. 39 perusahaan manufaktur menjadi sampel penelitian dan total sampel 234. Data yang digunakan dalam penelitian ini adalah data yang bersumber dari annual report. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, jenis industri, profitabilitas klien, ukuran perusahaan dan komite audit terhadap fee audit. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews versi 10.
PENGARUH KOMPLEKSITAS PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP FEE AUDIT Salsabila Saifana; Dirvi Surya Abbas; Hamdani Hamdani; Basuki Basuki
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.388 KB) | DOI: 10.56910/jumbiwira.v1i3.255

Abstract

The purpose of this study is to to examine the effect of company complexity, type of industry, client profitability, Company Size, and independent commissioners on audit fees. The population taken in this study are Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2021. The sample used is 39 companies and the total sample is 234. The data used is secondary data. The analytical method used in this study is panel data regression analysis using Eviews version 10 software. The complexity of the company has a significant effect on the Audit Fee. Type of Industry has a significant effect on Audit Fee. Client profitability has a significant effect on Audit Fee. Company size has a significant effect on Audit Fee. The Independent Commissioner has a significant effect on the Audit Fee.
Pengaruh Corporate Governance, Profitabilitas, Capital Intensity, Ukuran Perusahaan Terhadap Manajemen Pajak Siroj Tholibin; Dirvi Surya Abbas; Hamdani Hamdani; Imam Hidayat
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.768 KB) | DOI: 10.56910/jumbiwira.v1i3.258

Abstract

The purpose of this study was to determine the effect of corporate governance, profitability, capital intensity, company size on manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 7 years, namely 2015-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period totaling 125 companies and a sample of 25 companies was obtained using the purposive sampling method. The number of observational data is 125 data. The type of data used is secondary data. The research method used is panel data regression analysis assisted by the Eviews 9 program. The results of this study indicate that partially independent commissioners have a positive effect on tax management, profitability has no effect on tax management, capital intensity has no effect on tax management, and size has no effect on tax management
Implementation of Cloud Computing Based on Infrastructure as a Service (IaaS) to Improve Transaction Quality (Case Study Shop of Central Mart Pekanbaru) Eva Yumami; Irfansyah Irfansyah; M Khairul Anam; Hamdani Hamdani
JURNAL TEKNOLOGI DAN OPEN SOURCE Vol. 6 No. 1 (2023): Jurnal Teknologi dan Open Source, June 2023
Publisher : Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/jtos.v6i1.3127

Abstract

An virtually infinite number of connected information and communication technology (ICT) resources can be found using a method known as cloud computing. Customers can use these resources on-demand over a network in the form of a public IP because both infrastructure and applications are fully owned and managed by third parties.To enhance staff performance and services in the context of transactions made by parties engaged in the buying and selling industry, a computer-based system is required, particularly for cashiers who handle customer payment transactions. There are still a lot of cashier programs available today that can only be accessed via a device linked to the same network or over the local network.In order to facilitate transactions and enable remote control, this research makes use of cloud computing technology that employs Infrastructure as a Service (IaaS) offerings. IaaS is a service that "rents" out fundamental information technology resources, such as storage space, computing power, memory, operating systems, network capacity, and others, so that customers can use them to execute their applications.Azure gives developers access to tools like Visual Studio and the ability to construct applications in a variety of languages, including.NET, Java, and Node.js. Because businesses don't have to worry about the expense of server equipment, implementing cloud computing can make it simpler for them to manage their business apps and finances. The ability for store administrators to use this program remotely (online) may then be aided or made simpler by this IaaS solution.
Co-Authors Abbas, Dirvi Surya Abd. Mu'is Abd. Rasyid Syamsuri Achmad Mudrikah Achmad Yani Addy Suyatno Ade Mirza Adi Ahmad Adisel Adisel Aftika Nurazzahra Agung Awaludin Sayuti Agung Hartoyo Agus Ismawan Ahmad Syai Alfauzan Amin Alfina Alfina Ali Basrah Pulungan ALI WARDHANA alimni, alimni Amos Marthen Anam, M Khairul Angga Pratama Anindita Septiarini, Anindita Anjelika Widyasari Annisa Putri Siregar Apid Hapid Maksum Arib Aufa Arum Awaliyah Asep Achmad Muhlisian Asep Erik Nugraha Asrid Juniar Atika Apriyani Awang Harsa Kridalaksana Bambang Hudiono BASUKI BASUKI Beni Satria Bistari Candra Galang Gemilang Putra Cecep Kusmana Chatrine Sabendi Putri Dasmi Husin Dede Suratman Delvieri Salsa Bella Putri Dene Herwanto Deri Farma desi haryanti Dewi Rachmania Dian Miranda Diki Aris Styawan Dilla Ramadani Djenni Sasmita Dwi Kurnia Akbar Dwiprima Elvanny Myori Dyna Marisa Khairina Dyoty Auliya Vilda Ghasya Eddy Noviana Efendi Efendi Erdianto Effendi Erfanti Fatkhiyah Fahrul Agus Fajrin Fajrin farida ariyani Fatin Nadia Siregar Febrianto, Hendra Galuh Ferawati Ferawati Ferry Utama Dwi Putra Fitro Aidil Fivia Eliza Gaffar, Muhammad Andriana Halimatus Sa’diyah Hannamara Furqan Nur Haratua Tiur Maria Haryadi Haryadi Hastuti Hastuti Helsi Hardiana Hendrawati Hendrawati hermawan F04611004 Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ibnu Yasier Idi Warsah Imam Hidayat Indah Fitri Astuti Indah Mukhlis Tamara indri fitriani F04109006 Irfansyah Irfansyah Irwandi Rachman, Irwandi Ismawan Ismawan Iyan Febrian Jufri, Afifah Farida Juli Sardi Julia Julia Junaidi Junaidi Jury Yanto Tarigan Karomani Karomani Kasmawati Kasmawati Kheriah Kheriah Khusaeri Andesa Kiki Purwanti Kusnadi Kusnadi Lazim. N Lazim. N Lena Magdalena Lianti Lianti Lita Darmayanti Luki Luqmanul Hakim M. Reja Firdaus Mardiati Mardiati Mariana Mariana Maulizar Maulizar Mawardaniah Melda Royani Mikrad mikrad Moh. Fathur Rohman Mohamad Zulman Hakim Muchamad Arif Al Ardha Muchamad Rizky Fauzi Muhammad Bambang Firdaus Muhammad Fiqri Fakhruddin Muhammad Harmen Alkahfi Muhammad Hasan Bashri Muhammad Hatta Muhammad Imran Muhammad Nasir Muhammad Rif’at Muhammad Syafei Muhammad Syifa’ Andiansyah Muhammad Syuib Muhammad Vicky Muhibuddin Mujiburrahman Mujiburrahman Musfi Oktavianda Musfiroh Nurjannah mustopa F04107008 Nadia Putri Yasma Nadiatul Fiqriyah Nazli, Rizal Sjarief Sjaiful Norma Yanti Nur Ahda Syamsuryani Nur Ahmad Arief nurhayati F04109012 Nurhayati Nurhayati Nurjayadi Nurjayadi Nurpadlillah Nurpadlillah Nurul Nurul Oktaviani Yenny Parlindungan Kudadiri parman parman Poppy Kurnia Lestari Pricilia Yulianingsih Prido Singarimbun Puspa Lestari Putra, M Alief Kurniadi Putri Okta Andani Rahmaniar Rahmaniar Rahmi Hajrianti Ramadani, Suci Ramadhan Adi Nugraha Ratih Kumala Sari Razali Razali Repka Cipta Pramudita Rika Ristianti Rini Rahmawati Riski Baitul Alamsyah Risseu Rizkia Monika Rizki Amelia Rometdo Muzawi, Rometdo Rr. Yuliana Rachmawati Rusman Rusman Safaruddin Sahrul Hasan Salman Al Faridzi Salsabila Saifana Sarah Nurjanah sazali F04611027 Septya Maharani Shalsabila Herman Shinta Elystia Siddik, Muhammad sigit budi santoso Sigit Wahyudi Siregar, Indra Gunawan Siroj Tholibin siska handayani F04109028 Siti Anisah Siti Chanifah siti nurjanah F04207045 Sofyan Sofyan Sri Hayati Stepanus Sahala Sitompul Sugiatno . Supriyono Supriyono Susi Erlinda Syamsuarnis Syamsul Rizal Takia Oktavia Dewi Teuku Asrin Teuku Reza Ferasyi Teuku Reza Ferasyi Teuku Shaddiq Rosa totok suryawan F04106021 Tri Agustina, Tri Vivi Nila Sari Wahyat Wahyat Wahyudin Wahyudin Wardana, Wisnu Adi Watiyarrahmah Watiyarrahmah Wiwik Anisiyah Yeka Hendriyani Yetty Tri Putri, Yetty Tri Yoga Triafandy Yona Widya Sabrina Suprihatini Yoyon Efendi Yudha Fahrimal Yufi Mohammad Nasrullah, Yufi Mohammad Yulia Yulia Yulis Jamiah Yumami, Eva Yuni Nindia Zainal Arifin Zulfikar Zulfikar Zuraidah Tharo