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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan Nomico TSAQAFAH : Jurnal Peradaban Islam
Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Implementasi Metode Hidroponik dalam Kemandirian Pangan dan Pertumbuhan Ekonomi (Studi Indonesia - Malaysia) Rico Wijaya; Ilham Wahyudi; Enggar Diah Puspa Arum; Wiralestari; Aulia Beatrice Brilliant
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1918

Abstract

Wilayah Terengganu di Malaysia terletak di Pantai Timur Semenanjung Malaysia. Daerah pesisir ini sulit untuk bercocok tanam dengan metode penanaman tradisional, tidak hanya karena kondisi lingkungan yang keras tetapi juga karena kualitas tanah yang kurang subur untuk menanam tanaman seperti sayuran. Kondisi geografis Kuala Terengganu yang demikian membuat sebagian besar penduduknya berprofesi sebagai nelayan. Wilayah Kuala Terengganu juga mengedepankan sektor pariwisata sebagai penggerak perekonomian negara. Sehingga sedikit penduduk Kuala Terengganu yang mengerti tentang cara bercocok tanam. Hal ini tentu membuat kebutuhan akan sayuran dan bahan pangan lainnya yang bersumber dari bercocok tanam sulit terpenuhi. Oleh karena itu, budidaya tanaman berbasis Hidroponik sangat dibutuhkan untuk meningkatkan pengetahuan dan keterampilan warga dalam mengatasi kesulitan bercocok tanam di daerah pesisir, sehingga akan berdampak pada ketersediaan sumber daya pangan khususnya sayuran dan mampu menciptakan lapangan kerja baru. Untuk mencapai hal tersebut perlu dilakukan penyuluhan dan pendampingan mengenai metode penanaman berbasis hidroponik, manajemen usaha dan pemasaran sayuran yang dibudidayakan pada saat sudah berjalan dan tentunya perlu dukungan dari Pemerintah Daerah agar dapat memperluas pengembangan metode Hidroponik yang berdampak pada peningkatan perekonomian masyarakat di sekitar Kuala Terengganu.
The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2243

Abstract

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.
Determinasi Cadangan Kerugian Penurunan Nilai (CKPN) Berdasarkan PSAK 71 serta Dampaknya Terhadap Profitabilitas PT. Bank Pembangunan Daerah Jambi Siska Pernama Sari; Enggar Diah Puspa Arum; Wira Lestari
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3444

Abstract

Penelitian ini bertujuan menganalisis determinasi Cadangan Kerugian Penurunan Nilai (CKPN) berdasarkan PSAK 71 serta dampaknya terhadap profitabilitas PT. Bank Pembangunan Daerah Jambi. Menggunakan pendekatan kuantitatif-verifikatif dengan desain korelasional, penelitian ini menggunakan data time series bulanan periode Januari 2020 hingga Desember 2024 (60 observasi) yang bersumber dari laporan tahunan dan laporan keuangan Bank Jambi. Metode analisis yang digunakan adalah Partial Least Squares (PLS-SEM) dengan bantuan software SmartPLS 3.0. Hasil penelitian membuktikan bahwa: (1) kebijakan makroprudensial berpengaruh signifikan positif terhadap CKPN; (2) Non-Performing Loan (NPL) berpengaruh signifikan positif terhadap CKPN; (3) CKPN berpengaruh signifikan terhadap profitabilitas Bank Jambi; (4) kebijakan makroprudensial dan NPL tidak berpengaruh langsung secara signifikan terhadap profitabilitas; (5) kebijakan makroprudensial secara tidak langsung berpengaruh signifikan terhadap profitabilitas melalui CKPN sebagai variabel mediasi; (6) NPL secara tidak langsung berpengaruh signifikan terhadap profitabilitas melalui CKPN; (7) faktor makroekonomi (PDB dan inflasi) tidak memoderasi secara signifikan pengaruh kebijakan makroprudensial dan CKPN terhadap profitabilitas; dan (8) faktor makroekonomi memoderasi secara signifikan pengaruh NPL terhadap profitabilitas. Temuan ini mengimplikasikan bahwa CKPN yang dibentuk berdasarkan metode Expected Credit Loss (ECL) pada PSAK 71 merupakan saluran transmisi utama di mana risiko kredit dan kebijakan regulasi mempengaruhi profitabilitas bank, sehingga menekankan pentingnya strategi manajemen risiko yang proaktif pada bank pembangunan daerah.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE IN THE HEALTHCARE SECTOR FOR THE PERIOD OF 2020-2024 Sri Widiyati; Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3770

Abstract

The purpose of this study is to examine how profitability and leverage affect tax evasion in healthcare firms that are listed on the Indonesia Stock Exchange between 2020 and 2024. Due to its potential to result in large losses in state income, tax avoidance has emerged as a critical concern, and businesses must effectively manage their capital structures and earnings. This study exerts a purposive sampling methodology in conjunction with a descriptive quantitative method, yielding 55 observational samples from 11 firms. Tax avoidance is measured by the Effective Tax Rate (ETR), profitability by Return on Assets (ROA), and leverage by the Debt to Equity Ratio (DER). SPSS version 23 was utilized to analyze the data using multiple linear regression. Profitability has a negative and substantial impact on tax evasion, according to the partial test findings (t-test) with a significance value of 0.003. This suggests that businesses with greater profit levels are more likely to comply with their tax duties to avoid fines. Leverage, on the other hand, has no discernible impact on tax evasion (sig. 0.556), suggesting that the healthcare industry uses debt more for operational funding than for tax-cutting measures. Both factors significantly influence tax evasion at the same time with an F-value of 5.599 (sig. 0.006) and a coefficient of determination of 17.7%. Regulators and investors can better understand business tax behavior in the healthcare industry thanks to this study.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Non-Cyclicals Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Nadhifah Zhafarina Diaz; Enggar Diah Puspa Arum; Rita Friyani
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2618

Abstract

This study aims to examine the effect of Good Corporate Governance mechanisms on corporate financial performance. The mechanisms include audit committee, independent commissioners, managerial ownership, and institutional ownership. Financial performance is measured using Return on Assets (ROA). The research object consists of consumer non-cyclicals food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs a quantitative approach with a purposive sampling technique, resulting in 16 sample companies. Data analysis is conducted using multiple linear regression with SPSS version 26. The results indicate that the audit committee does not have a significant effect on financial performance, while independent commissioners, managerial ownership, and institutional ownership have a significant effect. Simultaneously, all Good Corporate Governance variables significantly affect corporate financial performance
CORPORATE GOVERNANCE AND FINANCIAL STATEMENT FRAUD IN INDONESIA’S FINANCIAL INDUSTRY: THE CRIME MODEL APPROACH Pertiwi, Ananda Marisa; Arum, Enggar Diah Puspa; Brilliant, Aulia Beatrice
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57954

Abstract

Corporate governance plays a strategic role in mitigating fraud by strengthening oversight functions, enhancing managerial transparency and accountability, and optimizing internal control systems in financial reporting. This study aims to examine and analyze the role of corporate governance in detecting financial statement fraud using the CRIME Model, which measures fraud motivation from five aspects: cooks, recipes, incentives, monitoring, and end results. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. The data used in this study consisted of 360 sets of secondary data obtained from company financial reports. The analysis used to test the research hypothesis was Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that the aspects of cooks and end results had a significant impact on detecting financial statement fraud. Meanwhile, others, such as recipes, incentives, and monitoring, had no impact on detecting financial statement fraud.
Earnings Informativeness in Emerging Markets: The Role of Income Smoothing, Foreign Ownership, and Information Asymmetry Ira Febrianti; Johannes Simatupang; Enggar Diah Puspa Arum; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.909

Abstract

This study examines the effect of income smoothing and foreign ownership on earnings informativeness with information asymmetry as a moderating variable in emerging markets. Earnings informativeness reflects the ability of accounting earnings to provide relevant information for investors in predicting future corporate performance. This study employs a quantitative approach using panel data from 55 companies listed on the Indonesia Stock Exchange during the 2020–2022 period, resulting in 165 firm-year observations. Earnings informativeness is measured using the Future Earnings Response Coefficient (FERC), while information asymmetry is measured using the bid-ask spread. Data analysis is conducted using panel data regression with the Random Effect Model (REM). The results show that foreign ownership has a significant negative effect on earnings informativeness, whereas income smoothing has no significant effect. In addition, information asymmetry does not moderate the relationship between income smoothing, foreign ownership, and earnings informativeness. However, information asymmetry has a significant direct effect on earnings informativeness, indicating that the information environment plays an important role in how investors interpret financial information in emerging markets. The findings also suggest that FERC remains a useful forward-looking measure for examining earnings informativeness in emerging markets, particularly during periods characterized by economic uncertainty and information asymmetry.
Determinants of Banking Stock Returns: The Moderating Role of Corporate Social Responsibility and Fraud Risk in Indonesian Banking Sukma Rianti; Haryadi Haryadi; Afrizal Afrizal; Enggar Diah Puspa Arum
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.935

Abstract

This study examines the effect of financial performance, Enterprise Risk Management (ERM), government ownership structure, and Risk-Based Bank Rating (RBBR) on banking stock returns, with Corporate Social Responsibility (CSR) and fraud risk as moderate variables. The study is motivated by the volatility of the Indonesian capital market and inconsistent findings regarding the relevance of accounting information in emerging markets. This research employed panel data from 27 banking companies listed on the Indonesia Stock Exchange during 2015–2021. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) through the Panel EGLS approach. The results show that financial performance and ERM negatively affect stock returns, whereas government ownership structure and RBBR positively affect stock returns. CSR significantly moderates the relationship between ERM and stock returns (β = 0.251, p < 0.05) and between government ownership and stock returns (β = 0.314, p < 0.01). The findings indicate that investors perceive strict risk management and aggressive earnings strategies as signals of higher risk exposure and lower short-term growth prospects. In contrast, government ownership and RBBR strengthen investor confidence in institutional support, regulatory compliance, and financial stability. Furthermore, CSR and fraud do not directly affect stock returns but function contextually as moderating mechanisms. The novelty of this study lies in integrating RBBR into stock valuation models and revealing the asymmetric moderating role of CSR and fraud in the Indonesian banking sector. This study contributes to Signaling Theory and Agency Theory by demonstrating that investors in emerging markets rely more heavily on formal regulatory signals during periods of high fraud risk.
The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.1009

Abstract

This study aims to analyze the effect of budget politicization and budget absorption on the budget performance of local governments in Jambi Province, with budget commitment as a moderating variable. The study employed a quantitative approach using an explanatory survey method and panel data from regency and municipal governments in Jambi Province during the 2016–2024 period. Data analysis was conducted using Partial Least Square (PLS) with WarpPLS 8.0 software. The results indicate that budget politicization does not significantly affect budget performance, whereas budget absorption significantly influences it. Furthermore, budget commitment does not moderate the effect of budget politicization or budget absorption on local government budget performance. These findings suggest that the effectiveness of budget realization plays a more important role in determining budget performance than political dynamics and budget commitment as a moderating factor. This study contributes to the development of the literature on regional financial management, particularly regarding the relationship between budget politicization, budget absorption, and local government budget performance in Jambi Province.
THE EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FIRM VALUE IN THE BASIC MATERIAL SECTOR DURING THE 2020-2024 PERIOD Sri Wahyuni; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3787

Abstract

Within the Indonesia Stock Exchange (IDX), the impact of tax avoidance along with profitability toward firm value amongst basic material businesses throughout the 2020–2024 duration is investigated by this paper. Understanding how firm value is perceived by the market based on fiscal strategies alongside operational effectiveness represents the primary focus. Annual reports provided the secondary information utilised for this quantitative method of investigation. Seventy-five distinct data points were gathered across five years after fifteen firms were chosen via a purposive sampling technique. SPSS tools were applied to carry out multiple linear regression, classical assumption checks, plus descriptive statistical processing. It is revealed that tax avoidance, represented via the Effective Tax Rate (ETR), individually impacts firm value (Tobin’s Q) notably, yielding a significance figure of 0.027. Moreover, profitability (Return on Assets) similarly displays a substantial influence, possessing a 0.035 significance level. Concurrently, firm value is meaningfully altered by both factors according to the F-test outcomes (sig. 0.008). Ten per cent of firm value fluctuations are clarified by this framework per the Adjusted R Square, whereas external variables account for the other ninety per cent. Such conclusions verify that market price assessments for basic material organisations are influenced by signals like profitability and fiscal management for those investing in this area.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agung Rizki Dwi Putra Al Dzahabi Rachman Alfaridzi, Helpan Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Ananditya, Intan Azzahra Fajrina Anci Fadelly A Anggun Satriajaya Anisa Rizki Argianov Ramadhan Arie Agus S Arief Isdayanto Athiatul Istianah Aulia Beatrice Brilliant Aziexho Vornandes Busyaib Syamsul Sirot Dedi Irawan Delta Forza Dimas Ivan Alberta Disya Yuke Farhana Elex Sarmigi Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Fajri, Rizki Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Fuad Rahardi Gowon, Muhammad Halimahtusya Diah Harni Septianda Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hernando, Riski Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Imelda Andrianty Indah Aurelia Ira Febrianti Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Johannes Simatupang Kharimah Murni Kurnia, Reni Indah Liona Efrina S Mahfiroh, Maharani Maisarah Maisarah Mardianis Mardianis Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S Mila Novriani MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Moch. Riski E Mona Lisa, Mona Mu'ammar Fauzan Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa , mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti Dian S Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nany Anggriany Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhasniwati nurhasniwati, nurhasniwati Nurhayani dan Rosmeli Nurhayani Rosmeli Nuri Andriyani Nurianti Sihombing Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratih Kusumastuti Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Rico Wijaya Z Rico Wijaya Z Rini Oktaviani Putri Rio Antoni Riski Hernando Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Satria Pradana Selia Meilantika Shinta Adelia Sari simbolon, astri Siska Pernama Sari Soedjatmiko Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Sukma Rianti Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora L Tona Aurora Lubis Tona Aurora Lubis TRIA SEPTIALA, RIVE Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Widya Ayu C Wini Julia Abbet Wira Lestari Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yosi Eka Zamzami ZIEKWAN Zirda Kurnia