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All Journal ETIKONOMI JURNAL ECONOMIA 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 Jurnal Akademi Akuntansi (JAA) 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 Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
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Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
Digitalizing Rural Development in Indonesia: Unveiling Concepts and Strategies for Building Sustainable Digital Villages Lucky Nugroho; Haura Hazimah Melzatia; Muhammad Izzat Abidin; Erik Nugraha; Safira
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

Digitalizing rural Indonesia can alter the quality of life and promote inclusive economic growth. This article discusses the importance of digital technology in rural areas, highlighting the impact of the Fourth Industrial Revolution and the COVID-19 epidemic on human behavior and the significance of ICT in modern communal life. The report emphasizes the necessity for reliable infrastructure, particularly internet networks and related technologies, to adopt ICT in rural areas. The qualitative study examines the urgency, characteristics, and growth methods of digital villages in Indonesia using current literature, official reports, and academic papers. A digital village development approach emphasizes interconnectedness, collaborative capacity building, digital integration benefits, and growth. The study examines Indonesia's digital village potential in farming, plantations, aquaculture, animal husbandry, travel, and hospitality. After examining the pros and cons of digital villages, the article emphasizes the need for a comprehensive program and policy to ensure rural digitization success. It offers practical solutions for using digital technology to overcome challenges and promote sustainable development in rural areas.
Aspects Influencing the Dividend Payout Ratio of the Indonesian Manufacturing Sector Amid the Covid-19 Epidemic Lucky Nugroho; Fitra Roman Cahaya; Muhammad Rudiyanto; Erik Nugraha; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The objective of this research endeavor is to examine the impact of assets, free cash flow (FCF), return on assets (ROA), current ratio (CR), and debt to equity (DER) on the dividend payout ratio (DPR). Therefore, the problem formulations in this study include: (i) does FCF affect DPR?; (ii) does ROA affect DPR?; (ii) does CR affect DPR?; (iv) does DER affect DPR?; (v) does assets affect DPR?. The methods used in this research are quantitative, using multiple regression. Furthermore, secondary data is sourced from the Indonesia Stock Exchange for the 2017–2020 period. The number of samples used amounted to 42 manufacturing companies. The results of this study found that the variables (i) FCF has a positive and significant effect on DPR; (ii) ROA variable has a negative and insignificant effect on DPR; (iii) CR variable has a positive and insignificant effect on DPR; (iv) DER variable has a negative and significant effect on DPR; and (v) company size or asset variable has a negative and significant effect on DPR. The implication of this research is to provide information to stakeholders in the construction sector related to factors that can affect DPR. The originality of this research lies in the object related to the construction sector, which is very important in the Indonesian economy.
Digital financial innovation's urgency for micro, small, and medium-sized entrepreneurs (an empirical case study of Indonesia) Lucky Nugroho; Timea Gal; Nirdukita Ratnawati; Soeharjoto; Audita Setiawan
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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The development of information technology, computers, and the internet is something that cannot be avoided and has become part of daily activities, including trade transactions. Therefore, the purpose of this conceptual paper is to determine the role of financial technology in supporting trade transactions among micro, small, and medium entrepreneurs (MSMEs). The method used is descriptive-qualitative, which aims to answer the formulation of the problem consisting of (i) What is the role of financial technology in supporting digital trade; (ii) What are the benefits of financial technology for MSME business transactions? The results of this conceptual paper are: (i) the use of financial technology, also known as fintech, in supporting digital sales or e-commerce is very important in facilitating online shopping and accelerating business growth and digital trade; (ii) financial technology (FinTech) can provide many benefits for micro, small, and medium enterprises (MSMEs). The implication of this conceptual paper is to provide information and a reference for stakeholders who are concerned about MSMEs and financial technology. The novelty of this conceptual paper is that it discusses financial technology and its benefits for MSMEs, which are still rarely discussed
Concerning Climate Change: Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability Lucky Nugroho; Shinta Melzatia; Nurhasanah; Erik Nugraha; Audita Setiawan; Ibrahim Musa Gani
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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The current climate change has threatened human life, which has a negative impact on human health and the preservation of the natural environment. Therefore, this research aims to determine whether the existence of Islamic business entities can maintain environmental sustainability. The method used in this conceptual paper is a descriptive qualitative method that aims to answer the formulation of the problem: whether the concept of Islamic business entities can support environmental sustainability. The results of this conceptual paper are: (i) Islamic business entities have a strong commitment to environmental sustainability; (ii) The pillars of Islamic business entities include financial aspects, social aspects, environmental sustainability aspects, and spiritual aspects; (iii) The primary purpose of the existence of Islamic business entities is to provide safety in the world and happiness in the hereafter; and (iv) Islamic business entities aim to provide sustainable benefits to society and the environment. The implication of this conceptual paper is to provide scientific knowledge in environmental sustainability and Islamic economics.
STRATEGI MENINGKATKAN EKSISTENSI ASURANSI SYARIAH DI INDONESIA Jannah, Dinna Miftakhul; Nugroho, Lucky
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 1 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i1.235

Abstract

Asuransi syariah di Indonesia berpotensi untuk tumbuh seiring dengan peningkatan pasar keuangan syariah.Tujuan dari penulisan ini adalah mengetahui bagaimana sikap perilaku masyarakat terhadap eksistensi asuransi syariah. Selain itu melihat apakah ada faktor yang mendukung eksistensi asuransi dan kesadaran masyarakat terhadap asuransi syariah di Indonesia. Metode penelitian ini menggunakan kajian pustaka atau library research dengan pendekatan deskriptif yang merupakan bagian dari kualitatif. Data yang digunakan berupa tulisan, grafik, gambar dan bukan angka-angka. Hasil penelitian bahwa eksistensi asuransi syariah di Indonesia dapat ditingkatkan apabila memiliki dasar hukum yang khusus yang masih sangat minim untuk mengatur asuransi syariah serta peran agen asuransi syariah sangat diperlukan untuk menjembatani informasi kepada masyarakat tentang produk, sistem, kegunaan, manfaat asuransi syariah.
Sharia Literacy as Social Capital: A Comparative Study between Indonesia and Other Muslim Countries Hermawan, Rido; Setiyono, Kup Yanto; Doktoralina, Caturida Meiwanto; Lukashenko, Inna Vladimirovna; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 2 (2025): ECIF Journal August 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i2.187

Abstract

Without appropriate sharia literacy, the Muslims living in Muslim majority countries have not been able to be part of the Islamic finance movement led by these institutions. This paper discusses sharia literacy as social capital to boost Islamic financial inclusion: a case of Indonesia and comparative perspective of Malaysia, Türkiye, Pakistan and Bangladesh. Using a structured narrative literature review, the study follows qualitative descriptive approach and reviews literature on Islamic financial literacy, social capital theory, financial inclusion, digital literacy and normative underpinnings of Islamic economics. Results indicate that sharia literacy incorporating both the technical and moral-spiritual aspects of sharia  sustains collective norms, cultivates a trust in institutions, and fosters participation in voluntary systems of sharia-complaint finance. Islamic social capital plays a vital role in increasing financial inclusion, whereas digital literacy helps to widen access. Indonesia’s gap, of a literacy index 39.11% and an inclusion rate of just 12.88% in 2023, shows not an absence of Islamic social foundations but the difficulty in processes of converting literacy to sustained financial behaviour. Utilising maqāṣid al-sharī'ah-based frameworks within financial education and policy is a strategic approach with the potential to reshape financial literacy levels in the Islamic financial ecosystem.
ESG practices and financial performance: a tawhidic sharia perspective Wulandari, Linda Ayu; Erviana, Nita; Melzatia, Shinta; Nugroho, Lucky
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44491

Abstract

Purpose: This study examines the relationship between ESG practices and maqashid-oriented financial performance within a Tawhid String Relationship, addressing inconsistencies in prior findings by incorporating regulatory context and ethical sustainability disclosure. Methodology/approach: Using panel data from 37 energy sector firms listed on the IDX 2020–2024, with Moderated Regression Analysis to analyze the effects of Islamic governance, environmental accountability, and sustainable resource management on maqashid oriented-financial performance, with ethical sustainability disclosure as a moderating variable and PROPER as a contextual differentiator. Findings: The results indicate that ESG practices do not uniformly affect financial performance. Islamic governance and environmental accountability show context-dependent effects, while sustainability resource management demonstrates a strong positive impact, particularly in firms without PROPER. Ethical sustainability disclosure exhibits a dual moderating role, strengthening certain relationships in less regulated firms but weakening others due to cost and compliance pressures. Practical and Theoritical contribution/Originality: This study contributes by positioning ESG within TSR as a value-driven system aligned with maqashid objectives and highlights the need for strategic integration beyond disclosure. Research Limitation: This study is limited by its sectoral focus, observation period, and reliance on proxy-based ESG measurements, suggesting opportunities for broader and deeper future research.
Quo-Vadis Ekonomi Syariah di Indonesia Fauziah Nur Saidah; Lucky Nugroho; Yosi Mardoni
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i1.21

Abstract

This research article aims to identify strategies and innovations to overcome challenges and maximize opportunities in the Islamic economy in Indonesia. Therefore, the problem formulations in this research include: (i) What are the basic principles of Islamic economics? (ii) What are the challenges and opportunities of implementing Islamic economics in Indonesia? (iii) What are the strategies and innovations to overcome challenges and maximize opportunities of Islamic economics in Indonesia? Furthermore, the method used in this research is to use qualitative descriptive analysis to collect information from various sources, such as books, government reports, academic literature, and journals related to the problems and opportunities of implementing Islamic economics in Indonesia.  The results of this study are that there are several key strategies, including increasing public literacy, increasing Islamic financial inclusion through digitalization, developing Islamic fintech, halal e-commerce, halal product innovation, training, and human resource development, international cooperation, strengthening research and data, promotion and branding, and developing halal infrastructure. Furthermore, in the Industrial Revolution, 4.0, and the new average era, innovation and creativity based on information technology, communication, and digitalization are significant in developing strategies for Islamic economic development. It enables better efficiency, accessibility, and market expansion. The implications of this research provide strategic and innovative recommendations for the Islamic finance industry, government, and economic actors to optimize the implementation of Islamic economics in Indonesia. Furthermore, the novelty of this research article is that it contributes to designing strategies and innovations that the Islamic finance industry, government, and economic actors can implement. These strategies are designed to overcome challenges and take advantage of opportunities to optimize the implementation of Islamic economics in Indonesia.
Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara) Irwansyah Putra; Lucky Nugroho; Zulfahmi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i1.22

Abstract

The aim of this research article is to determine the trend of non-Muslim patients and the level of service satisfaction for registration officers at RSU HMC, Rantaprapat. The problem formulation in this research includes (i) How many non-Muslim patients are there at HMC General Hospital during 2021 to 2023? (ii) How does the registration officer provide services to non-Muslim patients? The research methods used. Next, a quantitative method using secondary data to collect information regarding the number of patients and using a questionnaire to measure satisfaction of non-Muslim patients. The results of this study show that the number of non-Muslim patients has increased. In addition, the results of the questionnaire show that the overall service of registration officers at RSU HMC is 85%, which means that the majority of non-Muslim patients are satisfied with the service. This research also provides practical implications that can be directly applied by hospital management to improve service quality and internal policies. The novelty of this research relates to experiences and attitudes towards non-Muslim patients which have not been studied much before.
Co-Authors Abd. Akram H Abdullah, Baihaki Achmad Jamil Ade Maharini Adiandari 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 Anees Jane Ali Ali Anees Janee Ali Anees Janee 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 Aspar, Muhammad Audita Setiawan Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daito, Apollo Daru Asih 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 Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah Nur Saidah Fauziah, Ulfah Nurillahi Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hermawan, Rido Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Irwansyah Putra Islami, Wardah Istianah Istianah Istianingsih Istianingsih, Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Lukashenko, Inna Vladimirovna Mahardika, Galang Prakarti Mahroji Mahroji, Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mokhamad Afrizal Arnaz Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Muharam, Daud Mukarramah, Makkatul Mulyani, Susi Dwi Musa Gani, Ibrahim Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nun Syaroni 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 Safira Safira Safitri, Yolanda Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Setiyono, Kup Yanto Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah, Willy Wiwik Utami Wiwin Sukiati Wulandari, Linda Ayu 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