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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal SOLMA Kompartemen : Jurnal Ilmiah Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Manajerial BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Jurnal Akuntansi Keuangan dan Bisnis Procedia of Social Sciences and Humanities JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Abdimas Mandalika Journal of Multiperspectives on Accounting Literature Innovative Technologica: Methodical Research Journal Journal of Regional Economics and Development IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Jurnal Akuntansi E-JURNAL AKUNTANSI Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Sarwenda Biduri
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
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Model Kesejahteraan Finansial Dosen Perguruan Tinggi Muhammadiyah: Peran Religiusitas, Literasi Keuangan, Perilaku Keuangan, dan Mental Accounting Dimoderasi oleh Gender sebagai Implementasi SDG’s 8 Biduri, Sarwenda; Maryanti, Eny; Nuriza, Vivin; Elisya, Reza Marcelina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 2 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i2.2014

Abstract

Penelitian ini bertujuan untuk mengembangkan model kesejahteraan finansial dosen Perguruan Tinggi Muhammadiyah dengan mempertimbangkan peran religiusitas, literasi keuangan, perilaku keuangan, dan mental accounting, serta memeriksa bagaimana gender memoderasi hubungan antar faktor tersebut. Penelitian ini memakai pendekatan kuantitatif, dengan pengumpulan data melalui sebaran kuesioner kepada responden. Metode penentuan sampel yang diterapkan adalah purposive sampling, yaitu teknik seleksi sampel berdasarkan kriteria tertentu yang dianggap relevan untuk mencapai tujuan penelitian. Hasil analisis menunjukkan bahwa religiusitas berperan dalam mempengaruhi tingkat kesejahteraan finansial. Selain itu, literasi keuangan terbukti memberikan dampak signifikan terhadap kesejahteraan finansial. Selain itu, perilaku dalam mengelola keuangan dan konsep mental accounting turut memberikan kontribusi terhadap tingkat kesejahteraan finansial individu.. Gender mampu menjadi pemoderasi variabel peran religiusitas, literasi keuangan, perilaku keuangan dan mental accounting terhadap kesejahteraan finansial secara signifikan. Penelitian ini selaras dengan tujuan Sustainable Development Goals (SDGs) poin ke-8 yang berfokus pada pencapaian pekerjaan yang layak serta mendorong pertumbuhan ekonomi.
THE EFFECT OF PAYMENT GATEWAYS, DIGITALIZATION OF MSMEs, FINANCIAL LITERACY, AND VENTURE CAPITAL ON MSME PERFORMANCE. Ananda, Diva Firma; Biduri, Sarwenda; Nurasik; Harianto, Wiwit
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.62803

Abstract

MSMEs play an important role in economic development, overcoming the problem of poverty, and are able to provide employment opportunities. This research aims to determine the influence of payment gateways, digitalization of MSMEs, financial literacy, and business capital on the performance of MSMEs. This research uses a quantitative type of research using primary data. The population of this research is 14,410 MSME food and beverage actors in Sidoarjo Regency. Samples were taken using nonprobability sampling with a purposive sampling method and distributing questionnaires to a total of 99 respondents. The data analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 23 test tool. The results of this research show that payment gateways, digitalization of MSMEs, financial literacy and venture capital have an influence on MSME performance
BUDGET RATCHETING ON SIDOARJO REGENCY GOVERNMENT BUDGET REALIZATION (EMPIRICAL STUDY ON SIDOARJO REGENCY GOVERNMENT) Fauzia, Anugerah Wahyu; Tyas, Erinda Wahyuning; Amanda, Risha Tri; Biduri, Sarwenda
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.398

Abstract

Objective: This study investigates the impact of local revenue on regional spending in the aftermath of the COVID-19 pandemic, with budget ratcheting analyzed as a moderating variable. Method: A quantitative approach utilizing secondary data was employed. The study population included all government organizations, with a sample size of 48. Data analysis involved classical assumption testing, simple linear regression, and moderated regression analysis (MRA). Results: The findings reveal that local revenue positively influences regional spending, indicating that higher local revenues lead to increased regional expenditures. However, budget ratcheting does not moderate the relationship between local revenue and regional spending. Novelty: This study highlights the critical role of local revenue in shaping regional spending post-pandemic and emphasizes the limited influence of budget ratcheting as a moderating factor. It further underscores the necessity for regional governments to bolster local economies by fostering community small business activities and exploring potential sources of local revenue to ensure sustainable financial planning and development.
Internal Auditors’ Perceptions on Whistleblower Intentions for Fraud Prevention.: Persepsi Auditor Internal terhadap Niat Pelapor Pelanggaran dalam Pencegahan Penipuan. Sholihah, Amilatus; Biduri , Sarwenda
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1818

Abstract

General Background: Whistleblowing plays a crucial role in detecting and preventing fraud within organizations, yet internal auditors often face ethical and psychological barriers in fulfilling this responsibility. Specific Background: In Indonesia, fraud cases persist across sectors, and limited protection systems for whistleblowers reduce reporting willingness. Internal auditors, who are central to internal control and fraud detection, need both structural and moral support to act as effective whistleblowers. Knowledge Gap: Previous studies focused mainly on whistleblowing intentions based on individual traits or organizational culture, leaving limited understanding of how internal auditors perceive their role in fostering whistleblowing. Aims: This study explores internal auditors’ perceptions of whistleblower intention factors and their functional role in increasing whistleblowing for fraud prevention. Results: Findings indicate that confidentiality assurance, strong internal control, and leadership commitment significantly strengthen auditors’ intention to report fraud. Novelty: The study introduces a qualitative insight into how system reliability and auditor independence shape whistleblowing behavior in educational and corporate institutions. Implications: Enhancing whistleblowing systems and auditor competence can improve fraud prevention effectiveness and organizational integrity. Highlights: Internal auditors perceive confidentiality as key to whistleblowing intention. Strong internal control fosters fraud detection and prevention. Leadership commitment sustains a secure ethical reporting culture. Keywords: Internal Auditor, Whistleblower Intention, Whistleblowing System, Internal Control, Fraud Prevention
Internal Control, Autonomy, and Competence in Village Financial Management: Pengendalian Internal, Otonomi, dan Kompetensi dalam Pengelolaan Keuangan Desa Amilliyah, Winda Ayu; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1335

Abstract

Background: Village financial management has become a key issue in improving transparency and accountability in Indonesia’s local governance. Specific Background: The implementation of Law No. 20 of 2018 requires villages to manage finances effectively through strong internal control, regional autonomy, and competent human resources. Gap: Previous studies mostly analyzed these variables separately without integrating them into one model. Aim: This study investigates how internal control systems, regional autonomy, and village apparatus competence relate to village financial management. Results: Using a quantitative approach with multiple regression analysis, findings show that all three variables significantly contribute to improving financial management performance, explaining 62.9% of its variation. Novelty: The study integrates regulatory, organizational, and human resource aspects into one analytical framework. Implications: Strengthening internal control and enhancing competence are crucial to improve governance quality at the village level. Highlights:• Internal control strengthens village financial accountability• Autonomy improves governance independence• Competence enhances financial management quality Keywords: Internal Control, Regional Autonomy, Competence, Village Finance, Governance
Simple Accounting Practices in Micro, Small, and Medium Enterprises: Praktik Akuntansi Sederhana di Usaha Mikro, Kecil, dan Menengah Rafael , Mochammad Fani; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1336

Abstract

Abstract: Background: Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy but often face challenges in implementing accounting practices. Specific Background: Many MSMEs still rely on simple and non-standard bookkeeping systems that do not comply with SAK EMKM standards. Gap: Limited research has explored how MSMEs perceive accounting and apply it in daily operations within local business contexts. Aim: This study aims to analyze business owners’ perceptions and describe how simple accounting is practiced in MSMEs. Results: Findings indicate that Citra Pertiwi Farm and SUGOfreshmilk maintain good daily bookkeeping routines, providing insight into cash flow and profitability. However, weaknesses remain in recording inventories and payables, and both enterprises do not apply full financial statements. Novelty and Implications: The study offers a real depiction of simple accounting practices, serving as a reference for improving financial literacy among small entrepreneurs. Highlights: The study explores real bookkeeping practices in small enterprises. It identifies key weaknesses compared to SAK EMKM standards. It provides insights for improving MSME financial literacy. Keywords: MSME Accounting Practices, Simple Bookkeeping System, Financial Perception, SAK EMKM Compliance, Financial Literacy
Determinants of Share Price in Indonesian Food and Beverage Firms: Faktor-faktor yang Mempengaruhi Harga Saham pada Perusahaan Makanan dan Minuman di Indonesia Widiyawati , Siska; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1337

Abstract

Background: Financial statements provide essential information for evaluating company performance and investment decisions in the capital market. Specific Background: In the food and beverage sector, financial ratios such as DER, PBV, and PER are key indicators influencing stock valuation. Gap: Previous studies produced inconsistent findings on the relationships among these ratios and share prices. Aim: This study investigates the roles of Debt to Equity Ratio, Price to Book Value, and Price Earning Ratio in determining share prices of food and beverage companies listed on the Indonesia Stock Exchange during 2016–2018. Results: The findings indicate that Price to Book Value significantly affects stock prices, while Debt to Equity Ratio and Price Earning Ratio show no significant influence. Novelty: The study provides updated empirical evidence from Indonesia’s food and beverage sector. Implications: The results can guide investors in identifying valuation indicators for stock investment decisions. Highlights: PBV significantly predicts share prices in the food and beverage sector. DER and PER show no significant relation to share prices. The findings support valuation-based investment analysis. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Share Price, Food and Beverage
Keberlanjutan Penyusunan Laporan Keuangan Digital Menuju Smart Mosque Sebagai Implementasi SDG’s No. 17 Biduri, Sarwenda; Hariyanto, Wiwit; Izza Noor Abidin, Fityan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.901

Abstract

Perkembangan teknologi informasi telah mengubah lanskap kehidupan di era digitalisasi saat ini, di mana literasi digital menjadi aspek krusial. Akses mudah melalui smartphone memungkinkan individu untuk terhubung dengan berbagai aktivitas global, mulai dari media sosial hingga pengembangan bisnis baru. Dalam konteks pengelolaan masjid, teknologi informasi memberikan kemudahan dalam berbagai aspek, termasuk penyusunan jadwal penceramah, laporan keuangan, perhitungan zakat, inventarisasi aset, hingga informasi kegiatan masjid. Masjid sebagai lembaga penting dalam kehidupan umat Islam, menerima berbagai sumber pendanaan dari masyarakat dalam bentuk wakaf, hibah, infaq, dan sedekah. Oleh karena itu, transparansi dan akuntabilitas dalam pelaporan keuangan menjadi esensial. Konsep Smart Mosque menjadi solusi untuk mengubah peran masjid menjadi pusat edukasi yang ramah bagi anak-anak, mempromosikan ekonomi Islam, dan mendukung kegiatan produktif lainnya. Dengan implementasi Sustainable Development Goals (SDG's) No. 17, tujuan pembangunan berkelanjutan dapat tercapai. Metode pengabdian masyarakat dalam pengembangan aplikasi keuangan masjid berbasis digital melibatkan pendekatan partisipatif dan kolaboratif antara tim peneliti, pengurus masjid, dan anggota komunitas. Evaluasi dan monitoring terhadap kegiatan pengabdian masyarakat menunjukkan efisiensi, transparansi, dan dampak positif terhadap pengurus masjid dan masyarakat sekitar. Pelatihan dan pendampingan dalam penggunaan aplikasi Smart Mosque menjadi kunci dalam mempercepat pengelolaan keuangan masjid serta mewujudkan transparansi dan akuntabilitas kepada masyarakat sekitar, khususnya dalam amal usaha Muhammadiyah.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA PERSPEKTIF MAHASISWA Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 1 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui Kesadaran Wajib Pajak, Kualitas Pelayanan , Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo. Penelitian ini menggunakan data primer yaitu kuesioner yang dibagikan kepada 144 responden dengan menggunakan purposive sampling. Populasi yang digunakan adalah mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo tahun 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi dan uji t menggunakan SPSS v.26. dalam pengolahan datanya. Hasil penelitian ini menunjukkan bahwa Di Kabupaten Sidoarjo, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan kewajiban moral tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Arnindhita , Rietra Aryza; Abidin, Fitiyan Izzah Noor; Hariyanto , Wiwit; Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.16

Abstract

This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows
Co-Authors Abidin, Fitiyan Izzah Noor Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amaliyah Rochimah Amanda, Risha Tri Amilliyah, Winda Ayu Ananda, Diva Firma Anggie Nur Cahyani Anik Maulidiya Apriliani , Dwi Arista Firana, Riza Arista, Sintha Wahyu Arizanda Rahayu, Ruci Arnindhita , Rietra Aryza Asma, Adelia Bayu Hari Prasojo Bayu Prasojo Bernika Ivanda Zulfi Lestari Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Cut Ami Rahmah Damayanti, Elok Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Devi Rukmana Sari Devy Rahmawati Dewanti , Dita Destanika Dewi Ratiwi Meiliza Dhea Lestari Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Dwi Amilatus Sholicha Dwi Amilatus Solicha Dwi Anjani Dwi Apriliani Dwi Aprillia Rahmawati Dwi Aprillia Rahmawati Dwiky Subekti Rachman Elisya, Reza Marcelina Elmas, Alif Kharisma Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryanti Essa Ries Ahmed Eva Wany Fadilah, Elmi Nur Fadilla Rahmawati Fanny Liasari, Elva Fauzia, Anugerah Wahyu Fauziah, Luluk Putri Fauziah, Rina Fauziyah, Luluk Putri Ferica Maulidyanto Firanti, Nuriya Firnata, Tifani Angga Fitiyan Izzah Noor Abidin Fitri Octavia Pratiwi Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Fityan Izza Noor Abidin Gunawan, Giezka Adinia Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Harianto, Wiwit Herawati, Nindy Maylinda Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Herman Ernandi i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Jamaludin Jamaludin Jannah , Miftakhul Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatno Kumala Sari , Herlinda Maya Lailatul Maghfiroh Lestari , Veny Abidatul Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah Luluk Putri Fauziyah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Mayang Novita Sari Melinda Sindy Lorenza Mochamad Rizal Yulianto Mochammad Fani Rafael Mukhammad Amar Musliq Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Nirma Mufaidah Dwi Ajeng Suhermanto Nugraha Dini, Amelia Nur Amalina Nisfa Salisa Nur Fadhila, Shafira Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Olivia Larassati Olivia Ovania Oni Permatasari Pramaditya, Abimanyu Prasetyo Utomo pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Putri Maulidiah Khasanah Putri, Vanesya Ardiana Rafael , Mochammad Fani Rahma Dewi, Santi Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Riza Arista Firana Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa SHOLIHAH, AMILATUS Sigit Hermawan Silvy Loekitasari Sintha Wahyu Arista Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sri Enggar Puji Handayani Sriyono Sriyono Suci Kusuma Wardani Sucik Nurul Aini Sunari, Sunari Syinja Faridya Anggreini Dwi Wirawan Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning Umniyah Addin usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zaenal Fanani Zakiyah, Luluk Zulfiani, Alfi Eka