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ANALISIS BIBLIOMETRIK: TREN PENELITIAN AUDIT DELAY MENGGUNAKAN SCOPUS DATABASE DALAM DEKADE TERAKHIR [BIBLIOMETRIC ANALYSIS: RESEARCH TRENDS ON AUDIT DELAY USING THE SCOPUS DATABASE IN THE LAST DECADE] Utami, Nurani; Meidiyustiani, Rinny
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 2 (2024): November
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i2.1020

Abstract

This study aims to analyze trends and developments in the literature on audit delay using a bibliometric approach with data from the Scopus database and VOSviewer tools. The analysis reveals a significant increase in audit delay-related publications since 2021, with a peak in 2018. The United States is identified as the leading contributor, with the widest research collaboration network, followed by countries such as China, Australia, Indonesia, and Malaysia. The co-citation mapping highlights several thematic clusters focusing on audit efficiency, corporate governance, financial reporting quality, and audit costs. The keyword network visualization indicates that audit delay is closely linked to strategic issues such as firm size, audit opinion, leverage, and digital transformation. Certain topics—such as ERP integration and the role of CEOs—remain underexplored, offering opportunities for future research. Overall, the findings provide a comprehensive overview of the global landscape of audit delay research, identifying key trends and potential research gaps.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Struktur Modal terhadap Kinerja Keuangan : Studi Empiris pada Perusahaan Sub Sektor Insurance Tahun 2019 -2023 yang Terdaftar pada Bursa Efek Indonesia Aghnia Gita Apralia; Rinny Meidiyustiani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1516

Abstract

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.
DETERMINAN LEVERAGE DAN INTANGIBLE ASSET TERHADAP PROFITABILITAS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING Wahyuni, Endah Sri; Meidiyustiani , Rinny; Oktaviani, Retno Fuji; Laksmiwati, Mia
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.203

Abstract

Tujuan dari penelitian ini adalah untuk memahami hubungan antara leverage dan perubahan aset tidak berwujud dan bagaimana pengaruhnya terhadap operasional bisnis, serta menganalisis apakah komite audit dapat menghubungkan kedua faktor tersebut. Dalam penelitian ini, perusahaan yang paling banyak ditemui adalah perusahaan sektor real estate dan jasa real estate yang terdaftar di Bursa Efek Indonesia tahun buku 2017–2022. Purposive sampling adalah metode yang digunakan dalam teknik persiapan sampel penelitian ini, yang diterapkan pada sampel dari sekitar 43 bisnis yang berbeda. Metode analisis yang digunakan meliputi analisis regresi moderat (MRA) dan analisis regresi berganda linier (LBER) dengan menggunakan SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa meskipun leverage dan aset tidak berwujud berpengaruh positif dan signifikan terhadap kinerja bisnis, namun pengaruh leverage terhadap kinerja bisnis yang disebabkan oleh variabel yang digunakan dalam komite audit tidak signifikan.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Ariansyah, Rega; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.205

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional, dan likuiditas terhadap kinerja keuangan dengan struktur modal sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2017-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dengan menggunakan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas tidak berpengaruh terhadap kinerja keuangan, dan struktur modal tidak mampu memoderasi hubungan ukuran perusahaan, kepemilikan institusional dan likuiditas terhadap kinerja keungan.
Pengaruh Profitabilitas, Likuiditas, Aktivitas Dan Leverage Terhadap Nilai Perusahaan Widya Kartika; Rinny Meidiyustiani
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 1 (2023): Maret: Jurnal Publikasi Ilmu Manajemen 
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1411.823 KB) | DOI: 10.55606/jupiman.v2i1.1282

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Likuiditas, Aktivitas Dan Leverage Terhadap Nilai Perusahaan. Populasinya adalah perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) pada laporan keuangan periode 2016-2021. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel sejumlah 45perusahaan. Penelitian ini dilakukan pengujian data menggunakan Smart Partial Least Square (SmartPLS) versi 3.2.9. Berdasarkan hasil penelitian dapat disimpulkan bahwa profitabilitas dan aktivitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, dan leverage tidak berpengaruh terhadap nilai perusahaan.
PENERAPAN TEKNOLOGI TEPAT GUNA UNTUK MENGATASI SAMPAH ORGANIK DAN AN-ORGANIK GUNA MENDUKUNG GREEN EKONOMI DI PKK ASOKA DI KOTA TANGERANG Meidiyustiani, Rinny; Putri Suryandari; Setyani Dwi Lestari; Eryco Muhdaliha; Panca Maulana
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.325

Abstract

PKK Asoka, located on Karyawan Street 3, RT 002/RW 09, Karang Tengah, Cileduk, Tangerang, faced issues with the accumulation of organic waste such as vegetable scraps and fruit peels, as well as plastic waste, leading to an unclean environment and unpleasant odors that could cause disease. The main challenges were the lack of knowledge and facilities for proper waste management. The PKM team from Budi Luhur University (UBL) conducted observations and provided assistance in applying appropriate technology. Residents were trained to process organic waste using a composter to produce liquid fertilizer through fermentation. Meanwhile, inorganic waste was recycled into valuable items such as wallets and trash bins that could be sold. The PKM team also provided training in financial recording and sales techniques, and introduced a smart financial application to help PKK Asoka record transactions and prepare financial reports. As a result, the community became more environmentally conscious, gained the ability to manage waste independently, and increased their income by utilizing waste materials, contributing to the realization of a Green Economy in their neighborhood.
PENGARUH SUSTAINABILITY REPORT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Aulia, Fara Frida; Meidiyustiani, Rinny
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Report, Kepemilikan Institusional, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 54 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda yang dibantu dengan program SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa sustainability report, kepemilikan institusional, dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap kinerja keuangan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan
Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi Imelda, I; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.28

Abstract

The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statements for businesses, (4) difficulties in obtaining funding from banks, (5) Has ever made financial statements using computer. The solutions are: (1) providing basic knowledge abaout financial statements, (2) introducing types of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs), (3) Explaining the importance of financial statements for business progress, (4) Providing training and skill in preparing financial reports based using FAS MSMEs, (5) Using accounting information system application to facilitaate MSMEs for preparing financial statements. The method are: preparation, implementation which is an evaluation of activities. The activity material included the introduction of basic concepts of financial statements, introduction of financial satements benefit, to the preparation of financial statements based on FAS MSMEs using lamikro application which made by Cooperatives and Small Micro Enterprises Ministry (CSMEs Ministry). After the training, increased understanding and improvement of MSMEs skill for preparing financial statements, especially using Lamikro application, to supporting their businesses. coaching periodically until MSMEs can preparing financial statements independently.
PERAN LITERASI DIGITAL TERHADAP WIRAUSAHA MUDA: STUDI KASUS PADA MAHASISWA DI JAKARTA Oktaviani, Retno Fuji; Meidiyustiani, Rinny; Qodariah, Qodariah; Arif, Rachmat
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i1.1917

Abstract

ABSTRAKIntensi berwirausaha di Indonesia masih tergolong rendah. Rendahnya kesadaran berwirausaha oleh generasi muda karena kurangnya literasi dan pendidikan yang mereka dapatkan. Sedangkan bagi generasi muda literacy digital mereka sudah menunjukkan perkembangan yang sangat tinggi. Penelitian ini ingin meneliti lebih lanjut faktor pendidikan formal dan nonformal dengan literasi digital sebagai moderasi dapat mempengaruhi intensi seseorang untuk berwirausaha serta dampaknya terhadap tindakan actual entrepreneurship. Penelitian ini menggunakan pendekatan kuantitatif melalui model path analysis. Populasi dari penelitian ini adalah mahasiswa Universitas Budi Luhur. Hasil penelitian menunjukkan bahwa formal education dan nonformal education dapat mempengaruhi intention entrepreneur dan intention entrepreneur dapat mempengaruhi seseorang untuk menjadi actual entrepreneur. Sedangkan digital literacy tidak dapat memoderasi formal dan informal education.Kata Kunci: Literasi Digital; Niat; Wirausaha; Pendidikan; ModerasiABSTRACTEntrepreneurial intention in Indonesia is still relatively low. The low awareness of entrepreneurship by the younger generation is due to the lack of literacy and education they get. Whereas for the younger generation, their digital literacy has shown very high development. This study wants to further examine the factors of formal and non-formal education with digital literacy as moderation can affect a person's intention to become an entrepreneur and its impact on actual entrepreneurship actions. This research uses a quantitative approach through a path analysis model. The population of this study were students of Budi Luhur University. The results showed that formal education and non-formal education can influence entrepreneurial intention and entrepreneurial intention can influence a person to become an actual entrepreneur. While digital literacy cannot moderate formal and informal education.Keywords: Digital Literacy; Intention; Entrepreneur; Education; Moderating
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Meidiyustiani, Rinny; Nopaludin, Nopaludin
Bhinneka Multidisiplin Journal Vol. 1 No. 1 (2024): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v1i1.6

Abstract

This study was conducted to analyze the factors that influence financial statement fraud. This research was conducted at food &beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample determination method in this study used the purposive sampling method with a sample of 19 food &beverage subsector manufacturing companies that had met the sample criteria. The study used multiple linear regression analysis techniques and used the SPSS version 22.0 statistical test tool. The results of this study showed that financial target and external pressure variables had a positive and significant effect on the detection of financial statement fraud and audit opinions had a negative and significant effect on the detection of financial statement fraud, but the variables of financial stability, nature of industry, and change of directors had no effect on the detection of financial statement fraud
Co-Authors Abdul Kudus Aghnia Gita Apralia Akbariani, Nurhaliza Vania Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Andira, Reza Anggraini, Eka Ranti ANISAH Ardati, Yulia Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aryanto, Puput Aulia, Fara Frida Azel Zahran Arsyfandy Bunga Zenia Sawa Chairunisa Nabila Putri Cynthia Wulandari Dahlya Theresia Dafinta Damayanti, Devina Dendi Anggi Gumilang Desi Natalia Desi Susilowati Desi Susilowati Dewa Ayu Dita Sri Ardani Dewi Kusumaningsih Dewi Puspaningtyas Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Dodi Hermawan Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Endah Sri Wahyuni Eny Retnoningrum Eryco Muhdaliha Ferliana Anggraini Florentino Edoardo Christian Uwong Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Harlis Setiyowati Haryatih, Haryatih Hayatul Khairul Rahmat Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Hikmawati, Isnaini Nur Imelda Imelda Imelda Imelda, I Imelda, Imelda Indah Rahayu Lestari Inggit Anggraeni Innaya Ramadhanty Irfan Maulana, Irfan Iswati, Heni Ivo Rolanda Jihan Hasan Jihan Nur Armalia Julia Jaimega Kaela Atifa Armanny Karmia Delphina Kensani Laras Sekar Kristom Eko Kanika L. Gaol, Denada L. Gaol, Denada Faraswacyen Laksmiwati , Mia Laksmiwati, Mia Malik Alfi Kurniawan Malisa, Berlian Margaretha Yeniwati Maya Kusuma Dewi Mei, Linda Permatasari Loe Siu Mia Laksmiwati Mia Laksmiwati Muhamad Satrio Aditomo Muhammad Fikri Ramadhan Muhammad Iqbal Al 'Mudatsir Muhammad Ridwan Naomi Veronika Aprilia Nidya Kusumawardhany Nopaludin, Nopaludin Nora Adriana Brabo Nora Andira Brabo Novi Rahmadani Novita Lorenza Widya Nur Ageng Sebayu Nur Fitri Septiani Panca Maulana Permatasari, Selviya Dwi Asi Prasetya, Rizky Eka Prawestri, Fatimah Azzahra Priyanto , Sugeng P Putri Febisianigrum Putri Suryandari Qodariah Qodariah Qodariah, Qodariah Rachmat Arief Rachmat Arief Ramadan, Rakhazia Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Retno Fuji Oktaviani Riska Amelia Arief Rismawandi, Rismawandi Rosa Amelia Rosita Rosita Sabila Resti Syafira Sabtara, Ardhina Dwi Salsa Indriyani Salsa Indriyani Salsabilla, Adinda Naya Salsabilla, Divyana Aprila Daung Sari, Nurma Elita Saskia Fadya Alifah Sayyidah, Hanna Sa’adah, Fathiatus Sekar Sari Seli Marcelinda Setyani Dwi Lestari Srie Hendraliany Subandi Subandi Sugeng Priyanto Suryani Suryani Syaiful Anwar Syifa Risti Ramadhan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Yuwono Yuwono Zulfa, Sabila