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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management Attractive : Innovative Education Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review International Transactions on Education Technology (ITEE) Journal of Authentic Research Economic Development Analysis Journal Al Urwah : Sharia Economics Journal Studies in Economy and Public Policy
Etty Puji Lestari
Universitas Terbuka, Indonesia
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PENGARUH TRANSAKSI PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA TERHADAP KINERJA KEUANGAN DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI PASAR SAHAM INDONESIA Susilo, Wahyu Setyo Budi; Jumadi, Jumadi; Lestari, Etty Puji
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4792

Abstract

Penelitian ini bertujuan untuk: (1) mengeksplorasi dampak transaksi antara perusahaan dan pihak-pihak yang memiliki hubungan istimewa terhadap kinerja keuangan, serta (2) menilai pengaruhnya terhadap manajemen laba. Sampel yang digunakan dalam studi ini diseleksi melalui teknik purposive sampling, yang melibatkan 27 perusahaan di sektor manufaktur selama periode 2019-2023. Analisis data dilakukan dengan menerapkan metode Structural Equation Modeling (SEM) yang berbasis pada Partial Least Squares (PLS). Temuan dari penelitian menunjukkan bahwa transaksi dengan pihak-pihak yang memiliki hubungan istimewa secara positif mempengaruhi kinerja keuangan perusahaan, meskipun dampaknya tidak mencapai tingkat signifikansi yang diharapkan. Hal ini menunjukkan bahwa peningkatan transaksi dengan entitas berelasi berpotensi meningkatkan kinerja keuangan yang dapat diamati melalui indikator-indikator seperti penjualan, pembelian, utang, dan piutang. Selain itu, transaksi tersebut juga menunjukkan pengaruh positif terhadap manajemen laba, meskipun efeknya tidak signifikan. Dengan demikian, dapat disimpulkan bahwa semakin intensif transaksi dengan pihak-pihak berelasi, semakin besar pula kapasitas perusahaan dalam mengelola laba.
Peran Manajemen Keuangan Keluarga Dalam Meningkatkan Kesejahteraan Melalui Pendapatan Dan Literasi Keuangan Pada Ibu Rumah Tangga Di Kabupaten Karimun Widyawan, Damar; Lestari, Etty Puji; Mubarok, Faizul
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 8 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i8.4677

Abstract

Tingkat kesejahteraan keluarga di Kabupaten Karimun yang cenderung tidak stabil, mendorong ibu rumah tangga di Kabupaten Karimun untuk terampil dalam melakukan manajemen keuangan keluarga. Tujuan penelitian ini untuk mengetahui peran manajemen keuangan keluarga dalam meningkatkan kesejahteraan melalui pendapatan dan literasi keuangan yang dilakukan oleh ibu rumah tangga di Kabupaten Karimun. Penelitian ini menggunakan pendekatan kuantitatif metode analisis data Partial Least Square (PLS) dengan Boostrapping dan menyasar 397 responden yaitu ibu rumah tangga di Kabupaten Karimun. Penelitian ini menggunakan analisis measurement outer model dan structural inner model. Hasil penelitian menunjukkan bahwa terdapat signifikasi secara positif dari peran peran manajemen keuangan keluarga dalam meningkatkan kesejahteraan melalui pendapatan dan literasi keuangan pada ibu rumah tangga di Kabupaten Karimun. Manajemen keuangan melalui pendapatan mampu membentuk perilaku manajemen keuangan secara lebih bertanggung jawab. Sedangkan pada manajemen keuangan keluarga melalui literasi keuangan ternyata mampu meningkatkan kesadaran ibu rumah tangga di Kabupaten Karimun untuk membuat rencana keputusan ekonomi yang bermanfaat untuk masa kini maupun masa mendatang.
Pengaruh Kompensasi, Lingkungan Kerja, dan Kepuasan Kerja, terhadap Motivasi Kerja Pegawai Kecamatan Sekupang Kota Batam Christian Mongan, Yohanes; Langgeng Ratnasari, Sri; Puji Lestari, Etty
Bahtera Inovasi Vol 7 No 1 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v7i1.5505

Abstract

This study aims to determine the effect of compensation, work environment, job satisfaction on the work motivation of employees in Sekupang District, Batam City, either partially or simultaneously. This research is descriptive with causal effect design. The sample in the study of all 110 employees was taken by census method. In the research conducted by respondents who returned 55 questionnaires. Data analysis used multiple linear regression. The results showed that there were effects of compensation, work environment, and job satisfaction on employee motivation both partially and simultaneously, meaning that the better the respondents' perceptions about the compensation they received, the job satisfaction they felt in carrying out their work, and the work environment they felt, the better their motivation will be.
The Influence of Career Development, Mutations, and Information Technology on Employee Performance at the Center of Statistics Agency in Bangka Belitung Islands Province Julianti, Laravita Prihastina; Reniati, Reniati; Lestari, Etty Puji
Journal of Social Research Vol. 2 No. 12 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i12.1575

Abstract

The success of an agency in achieving its goals is not only determined by the complete organizational structure or structure, but is also influenced by the factor of placing individuals in the right positions according to their abilities and expertise, which among all these individuals is a form of work partner that can determine the success or failure of an activity within the agency. From 2014 to 2018 employee mutations within the BPS Bangka Belitung Islands Province have continued to increase. In addition, optimizing employee performance in providing services certainly requires a breakthrough in the field of technological innovation to improve individual and organizational performance. One of them is the use of information technology which is a means of supporting/encouraging the organization in achieving organizational goals. Researchers want to find out more about the effect of career development, mutation and information technology on employee performance at BPS Bangka Belitung Islands Province. This study aims to see the effect of career development, mutation and information technology on employee performance at the Central Bureau of Statistics (BPS) of the Bangka Belitung Islands Province, either partially or jointly. This type of research is causal quantitative research using survey methods. The subjects and research locations were 60 BPS employees of the Bangka Belitung Islands Province. Before obtaining the best equation, the validity and reliability of the data must be guaranteed from the question items submitted by using data quality tests which include validity tests, reliability tests, and classical assumption tests (normality tests, multicollinearity tests, and heteroscedasticity tests). Data analysis used partial test (t test), simultaneous test (F test), multiple regression statistical tests and the coefficient of determination (Adjusted R Square). Validity and reliability tests were carried out to see whether the research questionnaire was valid or not. The t test was conducted to determine the effect of each independent variable on the dependent variable while the F test was conducted to determine whether the independent variables simultaneously had a significant effect on the dependent variable. The results of the study show that there is an influence of career development, mutation, and information technology on employee performance at the Central Bureau of Statistics (BPS) of the Bangka Belitung Islands Province. Career development, transfer, and information technology successively have an influence of 15.1 percent, 17.0 percent, and 17.4 percent on the performance of BPS employees in the Bangka Belitung Islands Province. While the three variables together give an effect of 32.5 percent. There is the influence of career development, mutation, and information technology together on the performance of BPS employees of the Bangka Belitung Islands Province.
Pengaruh Profitabilitas, Kebijakan Dividen, dan Likuiditas Terhadap Nilai Perusahaan dengan Dimoderasi Kepemilikan Manajemen Hidayattulloh, Wakhyu; Utami, Intiyas; Lestari, Etty Puji
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3195

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan likuiditas terhadap nilai perusahaan, serta peran kepemilikan manajemen sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antar variabel tersebut. Studi ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024, dengan mempertimbangkan dinamika ekonomi yang terjadi pada masa pasca-pandemi. Profitabilitas diukur dengan Return on Assets (ROA), kebijakan dividen menggunakan Dividend Payout Ratio (DPR), dan likuiditas melalui Current Ratio (CR), sedangkan nilai perusahaan diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi berganda, dilanjutkan dengan uji interaksi menggunakan Moderated Regression Analysis (MRA) untuk melihat pengaruh kepemilikan manajemen sebagai variabel moderasi. Hasil dari penelitian ini diharapkan memberikan kontribusi dalam pengambilan keputusan keuangan perusahaan dan menjadi bahan pertimbangan bagi investor dalam menilai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, temuan dalam penelitian ini juga dapat memperkaya literatur ilmiah di bidang manajemen keuangan, terutama dalam konteks tata kelola perusahaan dan strategi peningkatan nilai perusahaan di sektor manufaktur.
Utilisasi Model Ohlson: Seberapa Tangguh Perusahaan JII-LQ45 Dalam Menghadapi Tekanan Ekonomi? Aziz, Abdul; Lestari, Etty Puji; Budiyanti, Hety
SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i1.2330

Abstract

Tujuan penelitian: Penelitian ini menganalisis sejauh mana pasar modal syariah di Indonesia dapat bertahan dalam tekanan ekonomi dibandingkan dengan pasar modal konvensional dengan menggunakan metode Ohlson. Metode: Penelitian ini menggunakan dokumentasi atas laporan keuangan emiten yang masuk ke dalam Jakarta Islamic Index (JII) dan LQ45 dalam horizon waktu sepanjang tahun 2019-2020 sebagai metode koleksi data. Metode analisis yang digunakan adalah metode uji beda dengan menggunakan model Ohlson, O-Score, untuk mengetahui seberapa kuat daya tahan emiten tersebut terhadap tekanan ekonomi. Temuan penelitian: Penelitian ini menjelaskan bahwa tidak terdapat perbedaan nilai Ohlson pada perusahaan yang terdaftar dalam JII maupun LQ45 non Daftar Efek Syariah sebelum dan selama tekanan ekonomi. Sementara itu, perusahaan JII ternyata lebih memiliki daya tahan terhadap tekanan ekonomi daripada perusahaan LQ45 non-DES. Implikasi praktis: Penelitian ini dapat menjadi indikasi bahwa prinsip syariah yang telah dilakukan memberikan manfaat lebih bagi daya tahan keuangan suatu perusahaan.
Did Covid-19 Pandemic Raised Tax Incomes in Bad Economic Situations? Almino Situmorang; Said Kelana Asnawi; Etty Puji Lestari
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.11168

Abstract

The fact that COVID-19 pandemic affected economic situation is known widely, but many companies actually can use ratios for measuring financial situation. If we look deeper, financial ratios can give actual fact about the financial performance periodically. The aim of this research is to find out whether liquidity ratios, Solvability ratios, activity ratios, profitability ratios, and tax ratios have an effect on financial performance. This research was conducted on companies listed on the Indonesia Stock Exchange in 2019 - 2023 with a sample of 117 companies for five years. Thus, the number of samples used in this research was 585. The independent variables in this research were liquidity ratios, Solvability ratios, activity ratios, profitability ratios, and tax ratios, while the dependent variable was financial performance. The data analysis method uses the difference test analyze method with SPSS version 26 software. The results of different tests for liquidity ratios show that there is no significant difference between the years before the COVID-19 pandemic, during the COVID-19 pandemic and after the COVID-19 pandemic. The results of different tests for the Solvability ratios, activity ratios, profitability ratios, and tax ratios showed that there was no significant difference between the years before the COVID-19 pandemic, during the COVID-19 pandemic and after the COVID-19 pandemic.
Pengaruh Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Intervening pada KPP Pratama Cilegon Afe, Bayu Ryantoro; Lestari, Etty Puji; Gunawan, Diah Setyorini
Attractive : Innovative Education Journal Vol. 4 No. 3 (2022): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v4i3.553

Abstract

Tax revenue and taxpayer compliance are topics of concern to the government, practitioners and academics today. The reason is, there are still many people in Indonesia who have negative thoughts about taxes. Optimization of the tax system will determine the extent to which the government is able to achieve the overall development target. This study aims to analyze the effect of tax oversight and tax audit on tax revenues with taxpayer compliance as an intervening variable at KPP Pratama Cilegon. This research will provide implications for the government in determining effective policy directions in collecting state revenues. The object of the study of this discussion is KPP Pratama Cilegon from 2017 to 2021. The type of study of this discussion is quantitative research. The sample used is 60 data using secondary data. The technique of determining the sample using purposive sampling. The analysis technique used in this study is Path Analysis. The results showed that supervision had a positive and significant effect on tax revenues, tax audits had a positive and insignificant effect on tax revenues, while taxpayer compliance was not able to mediate the effect of tax oversight and tax audits on tax revenues. Key words: Tax Supervision, Tax Audit, Taxpayer Compliance, Tax Revenue
Analysis of the level of interest and level of taxpayer satisfaction with the quality of service at the East Belitung Samsat Office Tri Astuti Ramadhani Haliza; Lukas Purwoto; Etty Puji Lestari
Studies in Economy and Public Policy Vol. 1 No. 2 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sepp.v1i2.3714

Abstract

Purpose: This study examines whether there is a gap between taxpayers’ perceived importance and satisfaction with services at the East Belitung Samsat Office. This study focuses on evaluating the service quality dimensions tangibles, reliability, responsiveness, assurance, and empathy to determine whether the services provided align with public expectations. Research methodology: The study employed a survey approach with a sample of 100 respondents selected through quota sampling, representing taxpayers who had received services at the Samsat Office. Secondary data, including employee profiles and statistical data on the number of taxpayers, were also used. The analysis applied The Wilcoxon Test was used to compare the perceived importance of each service dimension with the actual satisfaction level reported by respondents. Results: The Wilcoxon test analysis demonstrated a statistically significant difference between importance and satisfaction across all five dimensions of service quality. This indicates that although taxpayers consider the services important, their actual experience with the services provided has not yet reached the expected standards. Conclusion: The study concludes that the quality of services at the East Belitung Samsat Office does not fully meet taxpayers’ expectations, as significant service gaps were identified. Limitations: This research is constrained by its sample size of only 100 respondents, obtained through quota sampling, which may not adequately represent the broader taxpayer population of East Belitung. Contribution: This study contributes to the application of the SERVQUAL model in public sector services and provides valuable insights into service quality evaluation within the Indonesian tax administration context.
Pengaruh Kepemimpinan Transformasional dan Iklim Organisasi Terhadap Kinerja Pegawai di Mediasi oleh Organizational Citizenship Behaviour Nugroho, Erwin; Lestari, Etty Puji; Nas, Wadzibah
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/02dewg28

Abstract

Penelitian ini menggunakan Social Exchange Theory untuk menganalisis peran mediasi Organizational Citizenship Behaviour (OCB) dalam hubungan antara Kepemimpinan Transformasional (KT) dan Iklim Organisasi (IO) terhadap Kinerja Pegawai (KP) pada sektor publik transportasi udara. Penelitian melibatkan 90 responden ASN yang terdiri dari 73 PNS dan 17 PPPK, dengan teknik sensus. Data dikumpulkan melalui kuesioner daring berbasis skala Likert 5 poin dan dianalisis menggunakan SEM-PLS (SmartPLS 3.2.9). Hasil penelitian menunjukkan bahwa KT dan IO memiliki pengaruh positif dan signifikan terhadap KP. Selain itu, OCB terbukti berperan sebagai mediator parsial, memperkuat pengaruh KT dan IO terhadap KP. Temuan ini mengindikasikan bahwa kepemimpinan yang inspiratif dan iklim organisasi yang mendukung dapat menumbuhkan perilaku ekstra-peran seperti inisiatif, kesukarelaan, dan sikap saling membantu, yang akhirnya meningkatkan kinerja individu dan efektivitas organisasi. This study applies Social Exchange Theory to analyze the mediating role of Organizational Citizenship Behaviour (OCB) in the relationship between Transformational Leadership (TL) and Organizational Climate (OC) on Employee Performance (EP) in the public sector of air transportation. The study involved 90 ASN respondents, consisting of 73 civil servants (PNS) and 17 government employees with employment agreements (PPPK), using a census technique. Data were collected through an online questionnaire based on a 5-point Likert scale and analyzed using SEM-PLS (SmartPLS 3.2.9). The results showed that TL and OC had a positive and significant effect on EP. Furthermore, OCB was found to act as a partial mediator, strengthening the direct influence of TL and OC on EP. These findings suggest that inspirational leadership and a supportive organizational climate can foster extra-role behaviors such as initiative, voluntarism, and helping attitudes, which ultimately enhance individual performance and organizational effectiveness.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Afe, Bayu Ryantoro Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Alifuddin, Andreas Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Christian Mongan, Yohanes Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Setyorini Gunawan Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Faizul Mubarok Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianti, Laravita Prihastina Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kuswara, Dimas Puja Langgeng Ratnasari, Sri Lase, Sepandil Laras Lukas Purwoto M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nas, Wadzibah Nessa, Digusia Nugroho, Erwin Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Ramdany, Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Ririn Budiarti Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila Siti Puryandani SITI PURYANDANI Siti Puryandani Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Susilo, Wahyu Setyo Budi Syuparman Syuparman Taufani Chusnul Kurniatun Tri Astuti Ramadhani Haliza Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wandah Wibawanto Wati, Lela Nurlaela Widyawan, Damar Wijayanto, Agus Dwi Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana, Yudhistira Yuyun, Yuyun