p-Index From 2021 - 2026
13.08
P-Index
This Author published in this journals
All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance
Claim Missing Document
Check
Articles

Exploring the Relationship Between Profitability, Leverage, and Sales Growth with Firm Value: The Moderating Role of Company Size in Indonesia's Food and Beverage Sector Arnaz, Mokhamad Afrizal; Nugroho, Lucky
Social and Economic Bulletin Vol. 1 No. 2 (2024): SEBI Journal May 2024
Publisher : Baca Dulu Publisher

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

Abstract

This investigation aims to evaluate the impact of profitability, leverage, and sales growth on company value, with company size serving as a moderating variable. The consumer goods industry sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2018-2022 period is the primary focus of this research. The issues raised include the impact of profitability, leverage, and sales growth on the company's value, as well as the extent to which the company's size moderates the influence of these variables on the company's value. The quantitative approach is employed in the research method, panel data regression. Purposive sampling was employed to select 95 companies for the research sample. The study's findings indicate that the company's value is substantially and positively influenced by profitability and sales growth, while leverage has no significant impact. It has been demonstrated that the impact of profitability, leverage, and sales growth on company value is moderated by the company's scale. The implications of this study are related to the necessity for companies in the food and beverage sector to concentrate on enhancing profitability and managing leverage to optimize company value. This investigation is novel in that it investigates the role of firm scale as a moderation variable in the relationship between financial factors and firm value, particularly in a dynamic economic context.
Pengaruh Modal Intelektual terhadap Keunggulan Bersaing dan Kinerja Perusahaan sebagai Variabel Pemoderasi Ahmad Badawi; Lucky Nugroho; Nurul Hidayah; Anees Jane Ali
Jurnal Ekonomi Kuantitatif Terapan Vol 17 No 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.156-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p10

Abstract

Pandemi global Covid-19 menjadi tantangan besar bagi perusahaan tambang di tahun 2020. Sejauh ini, permintaan produk tambang timah turun cukup tajam di tengah gejolak dunia yang terus berfluktuasi. Ketika negara-negara berkembang berjuang untuk bertahan hidup dan sejahtera, standar baru sedang ditetapkan dan perusahaan di seluruh dunia semakin berlomba-lomba untuk mencapai rekor yang lebih tinggi. Perusahaan pertambangan harus terus meningkatkan keunggulan kompetitif dan efisiensi mereka melalui penggunaan sumber daya yang terbaik, baik yang berwujud maupun yang tidak berwujud. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh lembaga kredit terhadap variabel keunggulan kompetitif dan untuk mengatur kinerja keuangan. Metode penelitian kuantitatif dengan menggunakan regresi berganda. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan publikasi tahun 2020-2021. Hasil dari penelitian ini adalah IC tidak berpengaruh terhadap Keunggulan Bersaing Perusahaan. ROA berpengaruh negatif signifikan, yang berarti peningkatan ROA perusahaan tidak meningkatkan keunggulan perusahaan, dan ROA tidak memperkuat pengaruh moderasi IC terhadap Keunggulan Bersaing.
Advancing Islamic Financial Planning in Indonesia: Principles, Challenges, and The Role of Tawhid String Relationship Theory Diani, Treska Melsa; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.64

Abstract

The rapid development of Islamic or Sharia financial planning in Indonesia reflects the country’s demographic strength as the largest Muslim-majority nation. Rooted in Sharia principles, Islamic financial planning emphasizes the prohibition of riba, gharar, and maysir, integrating ethical wealth management, risk-sharing, and social responsibility through mechanisms like zakat, waqf, and sadaqah. Despite a significant increase in Islamic financial literacy, challenges persist, including limited accessibility in rural areas and low public understanding of Islamic financial concepts. This study aims to identify the basic principles and concepts of Islamic financial planning, highlight the urgency of its implementation, and examine its practical application in Indonesia. Using a descriptive qualitative approach and literature review, the research draws on secondary data from Qur’anic texts, Hadith, academic journals, and regulatory reports from institutions like OJK and Bank Indonesia. The findings emphasize the pivotal role of the Tawhid String Relationship (TSR) theory in aligning financial practices with spiritual and societal obligations. TSR provides a comprehensive framework for ethical and sustainable financial management, connecting human relationships with Allah (habluminallah) and society (habluminannas). The study concludes that Islamic financial planning in Indonesia offers substantial opportunities for growth through fintech innovations and regulatory support. Its implementation can foster inclusive economic development, strengthen social welfare, and position Indonesia as a global leader in Islamic finance. The study provides theoretical insights and practical implications for advancing Islamic financial systems in both national and global contexts.
Profitability, Leverage, and Company Size: A Comparative Analysis of Manufacturing Firm Value in Indonesia and Malaysia During COVID-19 Utami, Wiwik; Nugroho, Lucky; Chairunesia, Wieta; Mulyani, Susi Dwi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.71

Abstract

This study examines the influence of profitability (Return on Assets/ROA), leverage (Debt-to-Equity Ratio/DER), and company size (LNAssets) on company value (Tobin’s Q) in Indonesia and Malaysia during the COVID-19 pandemic. The research aims to compare these relationships in both countries, considering differences in market maturity and investor behavior. Employing a quantitative approach, the study uses secondary data from 50 manufacturing companies in Indonesia and 42 in Malaysia, covering 2019–2021. Multiple linear regression was applied to analyze the data. The findings reveal that ROA positively impacts company value in both countries, with a more substantial effect observed in Indonesia due to its less mature market environment. DER also positively influences company value, as moderate leverage signals financial stability and growth potential. However, LNAssets negatively affect company value in Indonesia, reflecting agency conflicts and operational inefficiencies, while its effect in Malaysia is insignificant, indicating better governance and asset management. The results highlight that market dynamics and investor sophistication shape the effect of financial metrics on company value. This study offers practical implications for investors and policymakers. It provides insights into interpreting financial signals across different market contexts for investors. For policymakers, it underscores the importance of enhancing corporate governance in Indonesia to mitigate agency conflicts. The study’s novelty lies in its comparative analysis of Indonesia and Malaysia, demonstrating how market maturity and governance structures influence the relationship between financial metrics and company value. These findings contribute to firm performance and valuation literature during economic disruptions.
The Influence of Liquidity, Solvency, and Profitability on Corporate Sukuk Yields: The Role of Sukuk Rating Moderation in Indonesia Riska, Mila; Nugroho, Lucky
Social and Economic Bulletin Vol. 1 No. 3 (2024): SEBI Journal September 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i3.63

Abstract

The corporate sukuk market in Indonesia is still lagging behind the state sukuk despite the increasing demand for Sharia-based instruments. This phenomenon is caused by the low literacy of investors and issuers related to the issuance of corporate sukuk and the associated risks. This study aims to analyze the influence of liquidity, solvency, and profitability on corporate sukuk yields and examine the role of sukuk rating moderation in this relationship. The study used quantitative methods with multiple regression analysis and Moderated Regression Analysis (MRA), using secondary data from the financial statements of corporate sukuk issuing companies for the 2019-2022 period. The results showed that solvency significantly affected sukuk yield, while liquidity and profitability did not show a significant influence. Sukuk ratings can moderate the influence of liquidity and profitability on yields but do not moderate the influence of solvency. The theoretical implications of this study add to the literature related to corporate sukuk. In contrast, the practical implications guide companies in maintaining solvency and improving sukuk ratings to attract investors. The latest research focuses on corporate sukuk in Indonesia during the 2019-2022 period, which still lacks academic studies.
Strengthening Economic Stability in Muslim Families: The Role of Islamic Financial Literacy Post-Covid-19 Istianah, Istianah; Nugroho, Lucky
Social and Economic Bulletin Vol. 1 No. 3 (2024): SEBI Journal September 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i3.65

Abstract

The COVID-19 pandemic has significantly disrupted global economic stability, profoundly impacting Indonesia's Muslim households. As a population heavily reliant on informal sectors, declining incomes and limited access to necessities have created economic instability and challenges in applying Islamic financial principles, such as debt management, zakat, infaq, and sadaqah. This study examines the relationship between the pandemic and Muslim families' economic stability, investigates how Islamic financial literacy influences financial planning, and identifies challenges in implementing post-pandemic Sharia financial principles. This research systematically analyzes secondary data from scholarly articles, institutional reports, and Islamic legal sources using a literature review method. Findings reveal that the pandemic exacerbated economic hardships, limiting families' ability to fulfill Sharia obligations and forcing reliance on high-interest financing due to inadequate access to Islamic financial services. Islamic financial literacy emerged as a critical factor, empowering households to navigate economic challenges by fostering Sharia-compliant financial practices such as zakat allocation, usury avoidance, and halal investments. Challenges include low literacy levels, limited access to Islamic financial services, and difficulties fulfilling socio-religious obligations during economic crises. The study underscores the urgency of enhancing financial literacy and expanding access to Islamic financial products as vital measures to safeguard the economic stability of Muslim families. This research contributes to understanding Islamic financial planning's role during economic crises, highlighting the importance of integrating financial literacy and Sharia principles to support resilience. Novel insights include addressing structural barriers and proposing collaborative strategies for policymakers, Islamic financial institutions, and educators to ensure more inclusive and sustainable financial practices.
How Institusional and Manajerial Ownership, Transfer Pricing and Company Size Affect Tax Avoidance? Rizki , Mochamad; Nugroho, Lucky
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.470

Abstract

This research explores the influence of institutional ownership, managerial ownership, transfer pricing, and company size on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The study adopts a quantitative research approach, using secondary data derived from financial and annual reports available on the IDX. Employing a purposive sampling technique, the study selected 31 companies, resulting in 155 data samples for analysis. Stata 18 was used as the primary analytical tool. The findings indicate that institutional ownership and transfer pricing significantly affect tax avoidance, suggesting that the presence of institutional investors and corporate strategies involving transfer pricing are critical in influencing tax-related behaviors. Conversely, managerial ownership and company size do not exhibit a significant impact on tax avoidance. These results underscore the role of institutional control and strategic financial practices in shaping tax planning activities. This study contributes to the broader discourse on corporate governance and tax planning in Indonesia, offering valuable insights for policymakers and stakeholders aiming to mitigate tax avoidance and enhance compliance in the consumer goods sector.
Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah Pramono, Joko; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.61

Abstract

This research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature.
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji; Nugraha, Erik; Nugroho, Lucky; Ali, Anees Janee; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.62

Abstract

The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Developing an Integrated Innovation Ecosystem to Strengthen Islamic Economy in Indonesia Sugeng Santoso; Ginanjar Dewandaru; Nugroho, Lucky; Hidayat, Sutan Emir; Salmi Mohd Isa; Hidayat, R Nur; Muhammad Ramadhani Marfatah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2498

Abstract

This research attempts to develop an integrated innovation ecosystem of Islamic economy, which focuses on vocational education and training. We integrate the vocational education and training into the supply-demand-linkage of innovation ecosystem, within the key sectors of Islamic economy. We also refer to the underlying regulation which is the President Decree No. 68 Year 2022 about Revitalization of Vocational Education and Training. The sample of observations is the relevant stakeholders in the Province of East Java, that include industry players, government, and vocational education institutions. The key sectors of Islamic economy include the industry of halal processed F&B and pharmaceuticals, halal agriculture and fishery, as well as Muslim-friendly tourism and Islamic creative economy, which are selected based on their percentage of contribution to the overall regional GDP. We use both quantitative and qualitative approach, by deriving data and information from Focus Group Discussions (FGD) and questionnaires. Whereby, qualitative approach is used by conducting in-depth discussions and interviews with relevant stakeholders. The findings of this study show the strength and weakness for each of the supply-demand-linkage model, suggesting the policy direction in order to improve the productivity factors of human resources.
Co-Authors Abd. Akram H Achmad Jamil Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Arnaz, Mokhamad Afrizal Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Citra Sukmadilaga Daito, Apollo Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah, Ulfah Nurillahi Febrina Mahliza Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitri Indriawati Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Ishak, Budhi Pribadhi Islami, Wardah Istianah Istianah J Ferdinand Pardede Jogo Boro, Brechmans Aditia Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Mohamad Rohadi Mor, Surender Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Luthfi Muhammad Ramadhani Marfatah Muhammad, Zikri Mukarramah, Makkatul Mulyani, Susi Dwi Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nugraha, Erik Nugroho, Muchamad Aqil Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa Nurul Hidayah Nurul Hidayah NURUL HIDAYAH Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safitri, Yolanda Saidah, Fauziah Nur Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Suharman, Harry Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tia Fitriyani Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Volkhonova Mariya Igorevna Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi