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All Journal Jurnal Keuangan dan Perbankan JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Indonesian Economy and Business JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) PROFIT Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Business and Finance Journal Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Economics and Sustainable Development Revitalisasi : Jurnal Ilmu Manajemen JURNAL PIONIR Jurnal Ilmiah Manajemen Kesatuan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Trends Economics and Accounting Research Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Ekonomi, Bisnis dan Manajemen Journal of Comprehensive Science Asian Journal of Management Analytics Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Masyarakat Mengabdi Nusantara Journal of Student Research Journal of Artificial Intelligence and Digital Business Multiverse: Open Multidisciplinary Journal Jurnal Sosial-Politika Eduvest - Journal of Universal Studies WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Trending: Jurnal Manajemen dan Ekonomi Business and Investment Review Ethics and Law Journal: Business and Notary Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Advances in Accounting, Economics, and Management Journal of Macroeconomics and Social Development IIJSE Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Journal of Environmental Economics and Sustainability AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research ManBiz: Journal of Management and Business Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi JIMEK
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Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Nilai Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Hwihanus, Hwihanus; Ratnawati, Tri; Yuhertiana, Indrawati
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1097

Abstract

This study aims to examine and analyze the relationship between the variability of mu- tuality micro fundamental, macro fundamentals of ownership structure, financial performance, and the value of companies in State-Owned Enterprises listed on the Indonesia Stock Exchange. Re- search population at 20 State-Owned Enterprises listed on Indonesia Stock Exchange. This research method uses purposive sampling with 12 companies in 2010–2015. Data analysis of techniques in this study using Partial Least Square consists of Inner model, Outers model and Weight relation. The test results showed that all hypothesis testing was accepted which showed significant effect with 5% level with t-table 1,960 and rejected macro fundamentals to firm value with t-statistic 0,666262 (H5) and micro fundamentals of company value with t-statistic 1,188469 (H6) and ownership structure on the financial performance of the company with t-statistics 0.953625 (H7).
ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto) Syukroni, Muhammad Amar; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.273 KB) | DOI: 10.30996/jea17.v2i01.3156

Abstract

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements
PENERAPAN METODE ACTIVITY-BASED-COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT HUSADA UTAMA SURABAYA. ., Hwihanus; Latuconsina, Jalib Umar
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.373 KB) | DOI: 10.30996/jea17.v1i01.647

Abstract

This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015 Nugraha, Made Yoga Putra; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.559 KB) | DOI: 10.30996/jea17.v4i02.3300

Abstract

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm
THE ANALYSIS OF THE MICRO AND MACRO FUNDAMENTAL, OWNERSHIP STRUCTURE, GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE EFFECT ON FINANCIAL PERFORMANCE (STUDY OF MANUFACTURING COMPANIES FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE) Hwihanus, Hwihanus; Ramadhani, Aisyah Dewi
JIA (Jurnal Ilmiah Akuntansi) Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.17650

Abstract

The research objective is to examine and analyze the influence of macro fundamentals, micro fundamentals, ownership structure, good corporate governance and capital structure on financial performance. This research is quantitative by using statistics in testing hypotheses. The research sample uses purposive sampling in 2013 - 2017. The method used in this study is Partial Least Square (PLS). Hypothesis testing shows that macro fundamentals have no significant effect on ownership structure and ownership structure has no significant effect on financial performance. Other tests accept the hypothesis that there is a significant influence between variables where financial performance is influenced by macro fundamentals, micro fundamentals, capital structure, financial structure, and GCG.
PERANAN ECONOMIC ORDER QUANTITY (EOQ) DAN JUST IN TIME (JIT) DALAM PENGENDALIAN PERSEDIAAN PADA UD.RISMA JATI MANDIRI Hasanah, Deviatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4117

Abstract

ABSTRACTThe research objective is to see the ordering of raw materials at UD. Risma Jati Mandiri can be applied to the EOQ and JIT methods. The results are analyzed and compared using two inventory systems, namely EOQ and JIT to minimize the total cost of inventory and the risk of loss from inventory procurement. Descriptive quantitative approach is the method used in this study. Meanwhile, the data collection techniques used were field studies and literature studies. The EOQ formula, safety stock, reorder, and JIT formula are the data analysis techniques used. The results obtained from the research prove that the EOQ formula and the JIT formula can work appropriately and efficiently than the policies carried out by UD. Risma Jati Mandiri. Between the EOQ and JIT methods, the JIT method has greater efficiency when viewed from the amount of the total cost of raw material inventory and the amount of cost savings, so as to minimize inventory costs and the risk of loss due to the procurement of raw materials, when compared to the company's total inventory costs. 
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK) Bariyah, Binti Ro’isatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4280

Abstract

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price   
THE ANALYSIS OF FINANCIAL PERFORMANCE IN RISK SYSTEMATIC AND RETURN STOCK FOR MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK SHARIAH INDEX (ISSI) Ramdani Abdullah Mukhyi; Hwihanus Hwihanus; Tri Ratnawati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 01 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i01.4754

Abstract

The purpose of this research is to examine and analyze the effect of financial performance(liquidity, activity, leverage, growth, and profitability) on the systematic risk and return ofIslamic stocks in the Indonesian Islamic stock index. This research data is gathered from annualreports on manufacturing companies within the year 2017-2019. This research population is allmanufacturing companies listed in the Indonesian Shariah Stock Index for the period 2017-2019 by using the purposive sampling method. The research technique used is a regressionwith Structural Equal Model Partial Least Square (SEM-PLS) consists of Inner model, Outersmodel, and Weight relation. The test results showed that all tested variables were influencedby other variables and were significant except Liquidity against systematic risk. And Leverageagainst systematic risk showing that liquidity, Leverage, Profitability have a not significanteffect on the systematic risk structure is rejected whereas hypotheses other research accepted
HUBUNGAN INFORMASI LAPORAN KEUANGAN DENGAN PERUBAHAN PRICING OF EARNING Hwihanus Hwihanus; NUR INDRIANTORO
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 3 (1997): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1580.938 KB)

Abstract

Tujuan studi ini untuk menguji seberapa besar hubungan informasilaporan keuangan dalam memprediksi perubahan earning dimasa datang. Data yang digunakan dalam penelitian ini adalah informasi laporan keuangan perusahaan manufaktur pada tahun 1995 dan 1996. Untuk pengujian dalam mempresiksi digunakan analisis regresi dan model logit.Hasil pengujian menunjukkan bahwa informasi laporan keuangankhususnya deviden per lembar saham, laba per lembar saham dan harga saham tidak bermanfaat untuk memprediksi earning lebih darisatu tahun ke depan.
KREATIVITAS HANDMADE Hwihanus. Ak.,MM.
JPM17: Jurnal Pengabdian Masyarakat Vol 2 No 02 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v2i02.1063

Abstract

Creativity and entrepreneurship is a key to the success of one or more groups to competein the business world and beyond. Therefore, to achieve the success of an entrepreneur anda person who is not yet an entrepreneur requires a soul and knowledge aboutentrepreneurship and creativity in it, because the progress of time so fast someone will beleft if not have the skills, patience, and creativity. The process of quality entrepreneurship is not only seen from how much profit is earned,income earned, welfare is given. But there is one thing that is often forgotten by the publicto become a qualified entrepreneur that is creativity, with the existence of it in the soul ofone's entrepreneur then the business that is lived will be able to follow the development ofthe era, can compete in the tight competition, as well as no less important profit Gained willlast for a long time not just a moment when it's just buming Participants understand the tips on how to become an entrepreneur, the points that mustbe done to compete in the local, regional, and even global scale. They can also make anexample of a hanger product krudung derived from unused materials that previously thoughtout or have been unthinkable but have not been able to make it, finally the participants cansolve something that initially considered difficult.
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Achmad Maqsudi Agus Agus Agus Pawitra Widya Agustin Linda Astuti Aisyah Dewi Ramadhani Al Bina Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia, Devina Shava Amanda, Dian Amin Sadiqin Amru Karim Alhabsyi Anandio Triartomo Ananta, Mufita Dea Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Angraini, Anggella Arfianingrum, Feronika Ari Setyo Wati Ariani, Riska Septi Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atikasari, Nandhita Kirana Aulia, Arti Mirza Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Budi Winarno Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Devi Wulandari, Amalia Devina Shava Amalia Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dwi Kurniawati, Arie Eko Hadi Suyanto Erdiana, Della Erfiani S Wardani Erlina Dinda Safitri Esti Sumirat Fandi Pratama Putra Febri Risnandia Febry Rosady Fillah Ardhi Fadhillah Filzah Primardiningtyas Gabriella Afe Glorya Gilbert Billy Rivaldo Matahurila Hanafi, Roy Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Imel Osok, Rosania Indrawati Yuhertiana Intan Pandini Isnaeni, Fajar Isnaini Rosyida, Isnaini Izzah, Lidh Iatul Jalib Umar Latuconsina, Jalib Umar Jasman Jasman Jelita Prakasita Handi Dhaneswara Jena Sarita Johan Pahing Heru Waskito Joys Oktavia Santoso Kayla Dedyanti, Mayrilin Kevin Fiorentino Krisogonus Avio Seleman Kustiwi, Irda Agustin Laila, Amar’atus Lavenia, Lisa Lestari, Vivi Duwi Lilik Faiqotul H Lutfika Arifa Faizati Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcellina, Lola Via Maria Alni Lau Go’o Martinus Budiantara, Martinus Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Mei Nurlinda Mevelia, Veronika Christine Misse, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Mufita Dea Ananta Muhammad Bayu Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Mursyidin Mursyidin Mushfiroh, Luluk Nada Salsabila, Sausan Nanda Pinandita R Narulita, Friska Dhea Nathania Arindha Putri Navandi, Dhony Nekky Rahmiyati Nugraha, Made Yoga Putra NUR INDRIANTORO NUR INDRIANTORO Nuradi Mulya Razaq Nurjana, Yeni Kartika Dewi Nurlinda, Mei Nurrochmah, Aliatus Pandin, Maria Yovita R Patricia Channelia Wea Pradhani, Tri Buana Wira Pranoto, Adam Joyo Primardiningtyas, Filzah Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Rheinata Audreyna Missel Rihi, Elsy Margaritha Prastisye Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Romadhoni, Gustaf Ikhsan Roy Hanafi Rozzi Rahmawati, Septiana Rustam Rustam Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Salih, Lea Berliana Jeni Salsabela, Dania Salsabila Aprilia Salsabila, Sausan Nada Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Stefani Sariah Sariah Sausan Nada Salsabila Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Sholiqah, Suci Nurlayli Alimatu Siti Mujanah Slamet Riyadi Slamet Riyadi Soraya, Aya Soraya, Bunga Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhari Suhari Sukamto Sukamto Suwarno Suwarno Syahputra, Dicky Syukroni, Muhammad Amar Tangpen, Lebrina Lorince Theresia Uli Sianturi Titiek Rachmawati Tommy Fimi Putera, Muhammad Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uhti Noer Choliza Safitri Ulfa S, Chairia Veren Putri Shamaya Wardani, Farah Arda Wardani, Megasuciati Wicaksono, Septia Widiya, Heni Widyanti, Novita Melliyana Wiwit Lusiana Wulandari, Ayu Lus Wulandari, Indri Widya Yolanda Maghdalena Sihaloho Yucha, Nikma Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin