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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIPkM Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
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Revisiting the Intellectual Capital–Performance Nexus: Evidence on the Moderating Influence of Competitive Advantage Ayu Setyaningrum; Bima Cinintya Pratama; Sri Wahyuni; Dwi Winarni
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p09

Abstract

This study investigates the influence of intellectual capital components—namely human capital, structural capital, and physical capital—on the financial performance of banking institutions, with a specific focus on the moderating effect of competitive advantage. The research draws on a sample of banking firms listed on the Indonesia Stock Exchange and the Commercial Bank of Malaysia for the period 2020 to 2023. A total of 264 firm-year observations were obtained through purposive sampling based on established selection criteria. Panel data regression analysis, conducted using Stata software, reveals that both human capital and physical capital exert a positive and statistically significant effect on return on assets (ROA). In contrast, structural capital and competitive advantage exhibit no direct significant relationship with ROA. However, competitive advantage is found to significantly moderate the relationship between physical capital and financial performance, suggesting its role in amplifying the value derived from tangible assets.
The Role of Governance, GDP, and Inflation in Attracting Foreign Investment: Empirical Evidence in ASEAN Kuswara, Arif Rahman; Pratama, Bima Cinintya; Purwidianti, Wida; Kusbandiyah, Ani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p15

Abstract

This study aims to examine the factors of governmental and non-governmental governance that influence FDI in ASEAN countries, with a research sample from 2005 to 2023. The factors of governmental governance are represented by the rule of law, government effectiveness, and regulatory quality. This study uses quantitative research. Quantitative data was obtained using secondary data in the form of Governance Data documentation from the Worldwide Governance Indicators (WGI) from the World Bank. FDI Data is in the form of FDI flow data from World Development Indicators (WDI), UNCTAD, and national investment agencies (BKPM for Indonesia). The analysis method used is multiple linear regression using STATA17. The results of the study show that regulatory quality and inflation have a positive effect on FDI. Meanwhile, the factors of rule of law, government effectiveness, and GDP have no effect on FDI. The contribution of this study is to serve as a practical guide for the government and policymakers in designing strategic programs for the quality of government regulations and inflation stability policies in order to attract FDI to Indonesia.
DETERMINASI PERILAKU MENABUNG GENERASI Z: DENGAN LITERASI KEUANGAN SEBAGAI PEMEDIASI Riri Ariyanti; Wida Purwidianti; Suryo Budi Santoso; Bima Cinintya Pratama
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6540

Abstract

Financial literacy is information on financial management as a basic need for individuals to improve community welfare and avoid financial problems by getting used to saving behavior. This study aims to examine the influence od social factors (parents and peers), self-control, and financial education on saving behavior among Generation Z, with financial literacy serving as a mediating variable. The population of this study comprises Generation Z individuals aged 15-29 years in there regencies in Central Java, namely Banjarnegara, Purbalingga, and Banyumas (barlingmas), totaling 888,447 people. Data analysis conducted using SEM PLS. From the research results, it shows that social factors, self-control, financial education do not have a significant influence on saving behavior. While social factors, self-control are not mediated by financial literacy but financial education is mediated by financial literacy. This study shows the importance of financial literacy and financial education for Generation Z in Barlingmas Regency which will have a positive influence on saving behavior.
Peran Perilaku Keuangan dalam Meningkatkan Kesejahteraan Keuangan di Era Digital Dania Febriana; Wida Purwidianti; Sri Wahyuni; Bima Cinintya Pratama
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8021

Abstract

Main Purpose - The purpose of this study is to analyze the influence of digital financial literacy and financial inclusion on the financial well-being of female MSME actors, with financial behavior as a mediating variable Method - The method used is a quantitative approach with the SEM-PLS 3 analysis technique. The data was collected through a questionnaire distributed to 100 female MSME actors in three regencies in the Java Tengan region (Cilacap, Purbalingga and Banyumas). Main Findings - This study proves that digital financial literacy has a direct and indirect effect on financial well-being through financial well-being. Direct and mediated effects were not found on the relationship between financial inclusion and financial well-being Theory and Practical Implications -This study has implications for the development of planned behavior theory, especially the financial behavior of MSME owners. The research provides policy implications to stakeholders in the development of women MSMEs Novelty - The novelty of this research lies in testing financial behavior as a mediating variable between digital financial literacy and financial inclusion in financial well-being
The Effect of Institutional Ownership and Characteristics of The Audit Committee on Corporate Risk Disclosure of Banks In Indonesia Wuni Utari; Deva Nailul Faiz; Silvia Rosalina; Bima Cinintya Pratama
Journal of Economics, Social, and Humanities Vol. 1 No. 1 (2023): JESH: Journal of Social, Economics, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v1i1.66

Abstract

This study aims to prove the effect of institutional ownership, and audit committee characteristics on corporate risk disclosure. The population used in this study is a Banking Company listed on the BEI during 2008-2020. The sampling technique used was purposive sampling and 161 samples were obtained that met the criteria. The analytical method used is multiple regression model. Based on the tested hypothesis, it proves that the institutional ownership and number of audit committee meetings have a positive effect on the corporate risk disclosure, while audit committee size have no effect on the corporate risk disclosure.
Patient Satisfaction is a Mediator of the Relationship between Human Resource Interaction, Service Quality, Trust, and Patient Loyalty Panji Aryandaru; Herni Justiana Astuti; Bima Cinintya Pratama; Muchammad Agung Miftahuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8802

Abstract

This study aims to analyze the influence of human resource interaction, service quality, and trust on patient loyalty mediated by patient satisfaction at PKU Muhammadiyah Gombong General Hospital, PKU Muhammadiyah Amanah Sumpiuh General Hospital, and PKU Muhammadiyah Aghisna Kroya General Hospital. This study used a quantitative method with a survey approach, involving 200 patient respondents consisting of 100 patient respondents from PKU Muhammadiyah Gombong General Hospital, 50 patient respondents from PKU Muhammadiyah Amanah Sumpiuh General Hospital, and 50 patient respondents from PKU Muhammadiyah Aghisna Kroya General Hospital, reflecting institutional patient volume differences. Although the overall sample size is adequate for PLS-SEM, the disproportionate allocation across hospitals and the absence of explicit controls for institutional characteristics (such as hospital size, service scope, and patient demographics) may limit the comparability of hospital specific effects and constrain the generalizability of the findings to each organizational context. Respondents filled out a questionnaire related to their perceptions of human resource interaction, service quality, trust, satisfaction, and loyalty. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the help of Smart PLS software. The results showed that human resource interaction had no effect on satisfaction. Human resource interaction and service quality also had no effect on loyalty. Service quality and trust had a positive and significant effect on satisfaction. Trust and satisfaction had a positive and significant effect on loyalty. Patient satisfaction could mediate service quality and trust on loyalty. However, it did not for human resource interaction on loyalty.
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Nurunnisa Ayung Prinika Sugianto; Bima Cinintya Pratama; Eko Hariyanto; Ira Hapsari
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8469

Abstract

Purpose — This research aims to illuminate the influence of human capital, structural capital, and spiritual capital on innovation, mediated by knowledge sharing.Method — This research employs a quantitative methodology. It involves gathering data through a questionnaire that utilizes convenience sampling, focusing on 200 MSME operators across Banyumas, Brebes, and Cilacap. The statistical analysis utilizes Partial Least Square Structural Equation Modeling (PLS-SEM).Result — We found that human capital, structural capital, and spiritual capital directly impact innovation in MSMEs. Furthermore, we observe that knowledge sharing functions as a mediator in MSMEs innovation.Contribution — The study extends previous research, adding knowledge sharing as a mediating variable to explore its role in the nexus among human capital, structural capital, spiritual capital, and MSMEs innovation.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Faktor Determinasi Kinerja Keuangan: Studi Pada Perusahaan Sektor Consumer Non-Cyclical di BEI Periode 2022-2024 Elviani, Desvitra; Mudjiyanti, Rina; Santoso, Selamet Eko Budi; Pratama, Bima Cinintya; Wibowo, Hardiyanto
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.30029

Abstract

Latar Belakang: Kinerja keuangan perusahaan sektor consumer non-cyclical menunjukkan variasi selama periode 2022-2024, meskipun sektor ini dikenal relatif stabil. Perbedaan hasil penelitian sebelumnya mengenai efektivitas mekanisme tata kelola perusahaan dan praktik green accounting menunjukkan adanya hasil yang beragam, sehingga membuka ruang pengujian empiris lebih lanjut pada sektor ini. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, dewan direksi, green accounting, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel ditentukan menggunakan metode purposive sampling, sehingga diperoleh 46 perusahaan. Kinerja keuangan diukur menggunakan return on assets (ROA), sedangkan green accounting diproksikan melalui biaya lingkungan. Analisis dilakukan dengan regresi data panel menggunakan model Fixed Effect dan robust standard errors untuk mengatasi potensi heteroskedastisitas dan autokorelasi.Hasil Penelitian: Hasil menunjukkan bahwa dewan direksi dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan. Sebaliknya, kepemilikan institusional tidak berpengaruh, sedangkan green accounting berpengaruh negatif terhadap kinerja keuangan perusahaan.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada perluasan kerangka penelitian sebelumnya dengan menguji secara simultan berbagai mekanisme tata kelola perusahaan dan praktik green accounting pada sektor consumer non-cyclical Indonesia dalam periode pemulihan pascapandemi. Penelitian secara khusus memberikan kontribusi empiris baru mengenai implikasi awal praktik ESG terhadap kinerja keuangan pada sektor consumer non-cyclical yang relatif stabil.
Co-Authors Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Aldena Selavi Alfalisyado Alfato Yusnar Kharismasyah Alvito Rido Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Elviani, Desvitra Enjang Meylani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Ghefira Putri Ardhana Hadi Pramono Hadi Pramono Hadi Pramono Halim Pandu Latifah Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Helena Ali Tahara Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ikbar Andriano Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan Mamduh M. Hanafi Marcela Anggi Puspitasari Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Naufal Hibatulloh Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Putri Dea Apriliana Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Raya Anandita Puspaning Adhisti Retnaningrum, Maharani Retno Flamboyan Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selamet Eko Budi Santoso Selfia Ajeng Kinasih Putri Himawan Sharla Aurellia Beryl Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad