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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 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 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 COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) 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) International Transactions on Education Technology (ITEE) Economic Development Analysis Journal Al Urwah : Sharia Economics Journal
Etty Puji Lestari
Universitas Terbuka, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Transportation Other

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Dampak Sosial Ekonomi Bencana Banjir dan Pemetaannya Berbasis Sistem Informasi Geografis (SIG) Ratnaningsih, Tri Kurniawati; Rahayu, Heffi Christya; Lestari, Etty Puji; Sultan, Sultan; Fathoni, Ahmad
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i2.7476

Abstract

The purpose of this study was to determine the distribution of flood locations in the Rokan Hulu regional administrative area and to determine the socio-economic impact of flooded households by modeling the distribution of flood locations based on Geographic Information Systems (GIS). The population is residential residents of Rokan Hulu Regency and floodplain sampling points located in the floodplains. The possibility of a flood disaster in Rokan Hulu Regency is very vulnerable and is divided into 16 districts. The research data was evaluated using point analysis method. There are two types of spatial mapping used, namely spatial mapping and spatial overlay. Spatial mapping is a description of conditions on a map, while spatial overlay is an analysis of several maps to create a new map. This mapping produces a flood hazard map, as well as a combination of point analysis and coverage analysis.
Understanding Technopreneurship in Agricultural E-Marketplaces Lestari, Etty Puji; Prajanti, Sucihatiningsih Dian Wisika; Adzim, Fauzul; Primayesa, Elvina; Ismail, Muhammad Iqbal Al-Banna; Lase, Sepandil Laras
Aptisi Transactions On Technopreneurship (ATT) Vol 6 No 3 (2024): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v6i3.454

Abstract

Competition in the global market is challenging for technopreneurs to develop strategies that provide a comparative advantage to win the competition. The article aims to develop a model for applying agricultural product e-marketplaces, including the involvement of related stakeholders in Semarang and Magelang Regency, Indonesia. The study employs two primary analytical methods: the MACTOR framework, which assesses alliances, conflicts, and strategic recommendations, and the Analytical Hierarchy Process (AHP) to prioritize decision-making criteria. The results showed that developing agricultural product e-marketplaces requires collaboration from various stakeholders. Notably, consumers, who play a crucial role in the success of the e-marketplace, emerge as the most influential actors, while middlemen are identified as the most dependent. The primary challenge in developing an agricultural product e-marketplace is ensuring smooth food distribution. At the same time, alternative priorities include increasing business partnerships between local agricultural cooperatives and entrepreneurs/investors and providing infrastructure to support the development of e-marketplaces. This study emphasizes the importance of collaboration between various stakeholders in e-marketplace development and implementation of agricultural products so that they can be aligned for the success of the entire e-marketplace system.
Evaluasi Penerapan Balanced Scorecard pada Kanwil DJP Kepulauan Riau: Analisis Kinerja 2022-2023 Hutagaol, Ucok Tua Ganda Hasudungan; Lestari, Etty Puji; Kurniatun, Taufani C.
SEIKO : Journal of Management & Business Vol 7, No 2 (2024): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7058

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan Balanced Scorecard (BSC) pada organisasi sektor publik. BSC digunakan untuk memberikan pandangan yang komprehensif tentang kinerja organisasi melalui empat perspektif utama: stakeholder, customer, internal business process, dan learning and growth.Metodologi penelitian menggunakan studi kasus melalui pendekatan deskriptif analitis. Data yang digunakan adalah data primer. Analisis data dilakukan dengan menggunakan teknik kualitatif dan kuantitatif untuk mengukur sejauh mana penerapan BSC dapat meningkatkan kinerja organisasi.Hasil penelitian menunjukkan bahwa penerapan BSC di Kanwil DJP Kepulauan Riau telah memberikan dampak positif terhadap peningkatan kinerja organisasi. Perspektif stakeholder menunjukkan peningkatan dari tahun 2022 ke tahun 2023 yaitu indeks capaian 107,79 > 95,16%. Perspektif customer menunjukkan peningkatan dari 2022 ke 2023 indeks capaian 110,15% > 103,80%. Perspektif internal business process memperlihatkan adanya perbaikan dalam efektivitas dan efisiensi proses kerja dari 2022 ke 2023 indeks capaian sebesar 112,76% > 112,57%. Demikian juga pada perspektif learning and growth menunjukkan peningkatan dari 2022 ke 2023 indeks capaian kinerja sebesar 109,32% > 108,10%. Secara umum nilai kinerja organisasi mengalamai kenaikan dari 2022 ke 2023 109,89% > 106%.Dengan demikian disimpulkan bahwa Balanced Scorecard adalah alat yang efektif untuk pengukuran kinerja organisasi sektor publik, namun memerlukan penyesuaian dalam penerapannya. Kata Kunci: Balanced Scorecard, Pengukuran Kinerja, Organisasi Sektor Publik, Kanwil DJP Kepulauan Riau, Evaluasi Kinerja
Analisa Pengaruh Rasio Keuangan Terhadap Pertumbuhan Harga Saham Bank Buku IV Yang Terdaftar Di Bursa Efek Indonesia Fralus Dolfy Ellyson; Mahjus Ekananda Sitompul; Etty Puji Lestari
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.409

Abstract

Research on the effect of financial ratios on stock prices has been carried out on various research objects, but specifically examining the effect of financial ratios specifically on the growth of BUKU IV bank stock prices has never been done so that research is needed to reveal what the effect of financial ratios consisting of Net Profit Margin ( NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) to the growth of BUKU IV bank stock prices. The research sample was taken from banking companies in the BUKU IV category as many as 7 companies that have been listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method was purposive sampling using secondary data in the form of quarterly financial reports published through the Indonesia Stock Exchange website. The data were analyzed using the E-views econometrics program version 10. through the estimation stages of panel data regression model selection, normality test, heteroscedasticity test, multicollinearity test and then hypothesis testing. The results showed that partially Net Profit Margin (NPM) and Debt to Equity Ratio (DER) had a significant effect on stock price growth, while Return On Equity (ROE) and Current Ratio (CR) did not. significant effect on the growth of BUKU IV bank stock prices. However, simultaneously Net Profit Margin (NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) have no effect on the growth of BUKU IV bank stock prices, so there are other independent variables that are not included in the study which affect the growth of stock prices.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Di BPS Bengkulu Defri Ariyanto; Etty Puji Lestari; Hendrian Hendrian
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i02.670

Abstract

Badan Pusat Statistik (BPS) adalah lembaga pemerintah yang berada di bawah kekuasaan langsung Presiden, bertugas untuk melaksanakan fungsi pemerintahan di bidang statistik. Kinerja BPS sangat bergantung pada kinerja setiap karyawan dalam menyelesaikan tugasnya. Dari hasil SAKIP BPS Provinsi Bengkulu menempati peringkat 33 dari total 34 Provinsi yang terdapat di Indonesia pada tahun 2020. Penelitian ini akan menguji pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja pegawai melalui motivasi kerja sebagai variabel intervening. Metode penarikan sampel pada penelitian ini adalah stratified random sampling. Metode analisis yang digunakan pada penelitian ini adalah analisis deskriptif dengan diagram batang dan peta tematik. Metode analisis inferensia pada penelitian ini adalah analisis jalur. Dari hasil analisis deskriptif, BPS Kabupaten Seluma dan BPS Kabupaten Rejang Lebong termasuk kedalam kinerja yang sangat tinggi dan BPS Kabupaten Bengkulu Tengah termasuk kedalam kinerja yang sangat rendah. Hasil menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh secara signifikan dan positif terhadap kinerja pegawai baik secara langsung maupun tidak langsung serta gaya kepemimpinan dan lingkungan kerja berpengaruh secara signifikan dan positif terhadap motivasi kerja. Oleh karena itu dapat disimpulkan bahwa lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan positif terhadap motivasi pegawai. lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja pegawai. motivasi kerja berpengaruh signifikan terhadap kinerja pegawai. gaya kepemimpinan dan lingkungan kerja berpengaruh signifikan positif terhadap kinerja pegawai melalui motivasi kerja.
Pengaruh Kinerja Keuangan, Tingkat Inflasi Dan Pertumbuhan PDB Terhadap Harga Saham Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia (BEI) Periode 2013-2019 Siti Nurlaila; Mahjus Ekanandra; Etty Puji Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8509

Abstract

Laju pertumbuhan Indeks Harga Saham Gabungan (IHSG) di era teknologi mengalami pertumbuhan yang cepat, menunjukkan saham sebagai salah satu pilihan tempat yang tepat untuk berinvestasi. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diukur dengan Earning Per Share, Price Earning Ratio, dan Return On Equity serta tingkat inflasi dan pertumbuhan GDP terhadap harga saham. Jenis penelitian ini bersifat kuantitatif. Jenis data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2013-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling yang terdaftar. Terdapat 18 perusahaan dengan 126 observasi sebagai sampel. Berdasarkan nilai probabilitas menunjukkan bahwa PER, ROE, dan pertumbuhan GDP memiliki hubungan positif dan pengaruh yang signifikan terhadap harga saham. Di sisi lain, EPS dan inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham. Hal ini menunjukkan bahwa fluktuasi inflasi dan analisis fundamental tidak lagi menjadi pertimbangan bagi investor dalam mengambil keputusan investasi. Kata kunci : Earning Per Share, Price Earning Ratio, Return On Equity, tingkat inflasi, pertumbuhan PDB, harga saham
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.
Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9761

Abstract

Background: Tax is an important instrument to support national development and socio-economic development. Tax reform is often used to improve efficiency, innovation, and taxpayer compliance. However, the effectiveness of this policy is often hampered by the complexity of the tax system, weak law enforcement, and negative public perceptions of government spending. Objective: This article aims to conduct a systematic analysis of the recent scientific literature discussing the relationship between tax policy, taxpayer compliance, and innovation, taking into account socio-cultural factors such as gender. Methods: The study was conducted by analyzing 10 scientific articles from databases such as Scopus, Taylor & Francis, and Elsevier. Articles were selected based on inclusion criteria covering the themes of tax compliance, corporate innovation, and socio-economic impacts of tax reform. Results: The main findings show that corporate tax rate reforms positively contribute to innovation, while taxpayer compliance behavior is influenced by social factors such as gender. However, weak enforcement capacity in developing countries hampers the effectiveness of these reforms. Conclusion: Integration of digital technology and data-driven approaches is needed to improve tax compliance and the effectiveness of tax policies in various countries.
Harnessing Artificial Intelligence in Higher Education: Balancing Innovation and Ethical Challenges Aprianto, Ronal; Lestari, Etty Puji; Sadan; Fletcher, Eamon
International Transactions on Education Technology (ITEE) Vol. 3 No. 1 (2024): International Transactions on Education Technology (ITEE)
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/itee.v3i1.680

Abstract

The development of Artificial Intelligence (AI) in higher education has created new opportunities while presenting major challenges. This research aims to explore the impact of AI on higher education, both in terms of benefits and risks that may arise in the future. AI has opened up opportunities to personalize learning experiences, automate administrative processes, and support innovation in curriculum development, potentially improving educational effectiveness. However, there are also concerns regarding the digital divide, data privacy, ethical considerations, and the readiness of educators and institutions to deal with these technological changes. This research uses a literature review approach by analyzing current research on AI implementation in higher education institutions. It also compares case studies from several developed and developing countries to gain a broader picture of the global influence of AI in the education sector. The results show that while AI can have a positive impact in terms of more efficient learning and more effective operations, challenges in terms of equitable access and transparency must be addressed. The novelty of this research lies in the comprehensive analysis of the long-term implications of AI on higher education, as well as the strategies that institutions need to implement to maximize the benefits of AI and minimize the risks. This research makes an important contribution to education stakeholders in understanding the importance of responsible AI adoption to create an inclusive and sustainable educational environment.
CYBERLOAFING MECHANISM: THE IMPACT OF WORKLOAD, SELF-CONTROL, AND JOB STRESS ON CIVIL SERVANT PERFORMANCE Rizky, Roisman; Puji Lestari, Etty; Wihadanto, Ake
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

How influential are workload, self-control, and job stress on performance, considering cyberloafing as a mediating variable? The research method uses quantitative descriptive analysis techniques based on secondary and primary data obtained through questionnaires with a Likert scale approach. This study uses the SmartPLS version 4.1 analysis tool with PLS-SEM. The results of the study Workload, self-control have a positive and significant effect on performance, stress has a negative and significant effect on performance, then workload, self-control have a negative and significant effect on cyberloafing, while work stress has a positive and significant effect on cyberloafing, cyberloafing has a negative and significant effect on performance, cyberloafing significantly mediates the effect of workload on performance, cyberloafing significantly mediates the effect of self-control on the performance of civil servants, and cyberloafing significantly mediates the effect of stress on performance.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni 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 Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hersugondo Hersugondo Hety Budiyanti 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 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 Lase, Sepandil Laras 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 Nessa, Digusia 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 Syuparman Syuparman Taufani Chusnul Kurniatun Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wahyu Setyo Budi Susilo Wandah Wibawanto Wati, Lela Nurlaela Yohanes Christian Mongan Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana