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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Konstitusi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Universitas Batanghari Jambi IJIE (Indonesian Journal of Informatics Education) Jurnal Akuntansi Aktual Eralingua : Jurnal Pendidikan Bahasa Asing dan Sastra EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) PRIVE: Jurnal Riset Akuntansi dan Keuangan Ensiklopedia of Journal Procuratio : Jurnal Ilmiah Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Informatika Ekonomi Bisnis Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Edulab : Majalah Ilmiah Laboratorium Pendidikan SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Konstitusi Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Innovation Research and Knowledge Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Ensiklopedia Research and Community Service Review Prosiding Seminar Nasional Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomika Manajemen Dan Bisnis Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini e-Jurnal Apresiasi Ekonomi Jurnal Informatika Ekonomi Bisnis Gudang Jurnal Multidisiplin Ilmu MOSIRAHA : Jurnal Pengabdian Farmasi Journal of Business Economics and Management Menulis: Jurnal Penelitian Nusantara Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan

Sari, Rr Putri Intan Permata

Universitas Putra Indonesia YPTK Padang

Author-ID : 972291

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Influence Of The Level Of Tax Awareness And Tax Payment Mechanisms On Buying And Selling Traffic On The Online Shop: PENGARUH TINGKAT KESADARAN PAJAK DAN MEKANISME PEMBAYARAN PAJAK TERHADAP TRAFFIC TRANSAKSI JUAL BELI PADA ONLINE SHOP Putri Intan Permata Sari; Fitri Yeni; Ramdani Bayu Putra; Rosa Citra Dewi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2828

Penelitian ini bertujuan untuk menganalisis dan mengestimasi Pengaruh Tingkat Kesadaran Pajak dan Mekanisme Pembayaran Pajak terhadap Traffic Transaksi Jual Beli pada online shop di Kota Padang dengan Tarif Pajak sebagai Variabel Kontrol. Sampel sebanyak 60 UMKM sektor makanan yang melakukan penjualan via Go-Food yang dipilih menggunakan teknik accidental sample. Teknik analisis data menggunakan analisis regresi berganda dan diolah menggunakan program SPSS 21. Berdasarkan hasil uji hipotesis Tingkat Kesadaran Pajak tidak berpengaruh terhadap Traffic Transaksi Jual Beli sedangkan Mekanisme Pembayaran Pajak memiliki penagaruh terhadap Traffic Transaksi Jual Beli pada Online Shop Di Kota Padang. Diharapkan para pelaku UMKM mampu untuk meningkatkan kesadarannya terhadap pajak dan lebih meningkatkan pengetahuannya terhadap pajak, karena dengan begitu akan mempengaruhi tingkat jual beli dan berdampak pada perekonomian masyarakat yang semakin membaik.

Efek Rachet Dalam Anggaran Pendapatan Dan Anggaran Belanja Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat Putri Intan Permata Sari; Ronni Andri Wijaya; Deni Saputra; Agam Mei Yudha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3644

Budget ratcheting merupakan sebuah upaya yang dilakukan pemerintah daerah untuk memperbaiki dan merevisi pencapaian target yang dimaksudkan untuk memberikan gambaran kinerja di masa lalu. Efek ratcheting dalam penyusunan anggaran muncul dalam bentuk perilaku oportunistik dengan memodifikasi realisasi anggaran tahun berjalan menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk menguji apakah terdapat efek ratchet dalam anggaran pendapatan asli daerah dan belanja pemerintah daerah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Organisasi Perangkat Daerah Pemerintah Provinsi Sumatera Barat periode 2018-2019. Populasi yang digunakan dalam penelitian ini berjumlah 50 Organisasi Perangkat Daerah Provinsi Sumatera Barat dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Hipotesis penelitian diuji dengan menggunakan model regresi linear sederhana. Hasil penelitian membuktikan bahwa terjadinya efek ratchet dalam anggaran pendapatan asli daerah dan anggaran belanja daerah.

Implementasi dan Akibat Hukum Penerapan Asas Lex Spesialis Derogat Legi Generalis terhadap Keistimewaan Aceh Titis Anindyajati; Winda Wijayanti; Intan Permata Putri
Jurnal Konstitusi Vol 18, No 3 (2021)
Publisher : The Constitutional Court of the Republic of Indonesia

The contestation to National Election Act’s implementation or principle of lex specialis derogat legi generalis as rule’s problem reference to regional dispute in Aceh. This research is a normative legal related to Aceh Election and Qanun on Election. The crucial problem with existence of special rules of Aceh’s privilege are not set by threshold conditions. Lex specialis derogate legi generali’s principle cannot be used in election dispute will contradict the 1945 Constitution. The Election Act cannot be ruled as dispute basis to Constitutional Court. The principle can be applied to cases that requirements, so harmonious legal drafting becomes urgency to formalize a special judicial body.

Implementasi Tax on Food dalam Tanggung Jawab Negara Terhadap Hak Pangan Berdasarkan Putusan Mahkamah Konstitusi 39/PUU-XIV/2016 Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol 18, No 2 (2021)
Publisher : The Constitutional Court of the Republic of Indonesia

After the Constitutional Court decision number 39/PUU-XIV/2016 concerning the Judicial Review of the Value Added Tax on Goods and Services and Sales Tax on Luxury Goods with problems related to the criteria for 11 types of food commodities not subject to Value Added Tax (VAT). However, in the a quo decision, the court expanded the meaning of 11 food commodities so that not only 11 commodities were not subject to VAT. This decision is important because it laid the foundation for guaranteeing the right to food which is the responsibility of the state. The problem is how Constitutional Court decision No. 39/PUU-XIV/2016 is implemented on the application of VAT on food commodities? How is the application of taxes on food commodities in various countries? This article is normative legal research using a conceptual approach and a comparative approach. The reference used in this article include decisions, books, journals, reports, and other references related to the issue of the right to food and the imposition of VAT on food commodities. This article concludes that first, after the Constitutional Court Decision, the Government issued the Minister of Finance Regulation No. 99/PMK.010/2020 which adds to the criteria for necessities to be 14 items. However, these criteria must constantly be evaluated and updated according to the dynamics of social, economic, nutritional, ecological, and other supporting variables; second, the tax imposed on food (tax on food) has been applied to several countries such as Denmark; Finland; Hungary; France. The amount of food that is subject to tax is of several types, such as alcohol, tobacco, foods high in sugar, salt, and saturated fat. The goal is to develop a healthy lifestyle in the community. However, none of the countries that have implemented a tax on food have included basic commodities as tax objects. The application of staples as goods subject to VAT is of course not in line with the constitution and the concept of tax on food that has existed so far.

PENGARUH LEVERAGE, LIKUIDITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Agam Mei Yudha; Putri Intan Permata Sari; Deni Saputra
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i2.877

This study aims to determine the effect of leverage, liquidity and csr on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2014-2018 period. This study uses secondary data. The sample technique in this study using purposive sampling. The number of samples obtained were 103 companies. The method of analysis of this research uses panel data regression analysis. From this research, it can be concluded that there is an insignificant and influence Leverage on firm value. There is no significant effect of liquidity on firm value. There is a significant effect between CSR on firm value. There is a significant effect of Leverage on firm value which is moderated by Profitability. There is a significant effect of liquidity on firm value as moderated by Profitability. There is a significant effect of CSR on company value which is moderated by profitability. That with increased profitability, the company is able to support the use of loan funds, and is able to fulfill its financial obligations that will mature, with increased profitability the company is able to provide prosperity to shareholders so that company management succeeded in increasing firm value for company owners in accordance with the objectives of financial management to maximize firm value. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likiuditas dan csr terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2018. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 103 perusahaan. Metode analisis penelitian ini menggunakan analisis regresi data panel. Dari penelitian ini diperoleh kesimpulan bahwa Terdapat pengaruh dan tidak signifikan leverage terhadap nilai perusahaan. Terdapat pengaruh dan tidak signifikan likuiditas terhadap nilai perusahaan. Terdapat pengaruh yang signifkan antara CSR terhadap nilai perusahaan. Terdapat pengaruh yang signifikan leverage terhadap nilai perusahaan yang dimoderasi oleh profitabilitas. Terdapat pengaruh yang signifikan likuiditas terhadap nilai perusahaan yang dimoderasi oleh profitabiltas. Terdapat pengaruh yang signifikan CSR terhadap nilai perusahaan yang dimoderasi oleh profitabilitas.bahwa dengan profitabilitas yang meningkat, perusahaan mampu menunjang penggunaan dana pinjaman, serta mampu memenuhi kewajiban finansialnya yang akan jatuh tempo, dengan profitabilitas yang meningkat perusahaan mampu memberikan kemakmuran kepada pemegang saham sehingga manajemen perusahaan berhasil meningkatkan nilai perusahaan bagi pemilik perusahaan sesuai dengan tujuan manajemen keuangan untuk memaksimumkan nilai perusahaan.

PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PADANG Chintya Ones Charli; Putri Intan Permata Sari; Frihapma Semita Ade
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 1 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Human resources are one of the factors that determine the success of an organization in achieving its goals. Efforts that can be made by organizations are by paying attention to work environment, increasing motivation and high job satisfaction among their employees. The objectives of this research are how the work environment, motivation and job satisfaction affect the performance of employees in the Drinking Water (PDAM) of the City of Padang. The method of collecting data through a survey and distributing questionnaires, with a sample of 195 respondents in the City of Padang Drinking Water (PDAM) employees. Analysis of the data used is regression analysis. The results obtained based on the partial test (t test) obtained: (a) there is a significant influence between the work environment on employee performance (b) There is a significant influence between motivation on employee performance (c) There is a significant effect between job satisfaction on performance the employee. Then it can be concluded that the Work Environment, Motivation and Job satisfaction simultaneously and partially affect the Improving Employee Performance. Sumber daya manusia merupakan salah satu faktor yang menentukan kesuksesan suatu organisasi dalam mencapai tujuan. Upaya yang dapat dilakukan oleh organisasi adalah dengan memperhatikan lingkugan kerja, meningkatkan motivasi serta kepuasan kerja yang tinggi pada diri karyawannya. Tujuan yang dapat dicapai dari Penelitian ini adalah bagaimana lingkungan kerja, motivasi dan kepuasan kerja berpengaruh terhadap kinerja karyawan Di Air Minum (PDAM) Kota Padang. Metode pengumpulan data melalui survei dan mengedarkan kuisioner, dengan sampel 195 responden karyawan Air Minum (PDAM) Kota Padang. Analisis data yang digunakan adalah analisis regresi. Hasil penelitian yang didapatkan berdasarkan Uji Parsial (Uji t) diperoleh : (a) terdapat pengaruh yang signifikan antara lingkungan kerja terhadap kinerja karyawan (b) Terdapat pengaruh yang signifikan antara Motivasi terhadap kinerja karyawan (c) Terdapat pengaruh yang signifikan antara kepuasan kerja terhadap kinerja karyawan. Maka dapat disimpulkan bahwa Lingkungan Kerja, Motivasi Dan kepuasan kerja secara simultan dan parsial berpengaruh terhadap Meningkatkan Kinerja Karyawan.

PENGARUH STRUKTUR MODAL, KEPUTUSAN INVESTASI DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN GROWTH OPPORTUNITY SEBAGAI MODERATING VARIABLE Deni Saputra; Putri Intan Permata Sari; Agam Mei Yudha
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i1.879

This study aims to determine the effect of capital structure, investment decisions and CSR on firm value with growth opportunity as a moderating agent. The study population was 154 manufacturing companies on the IDX and a sample of 109 companies with purposive sampling technique. The method of analysis of this research is using panel data regression analysis. The results showed that partially the capital structure variable and investment decisions have a significant effect on firm value. Meanwhile, the CSR variable has no significant effect on firm value. Simultaneously there is a significant effect of capital structure, investment decisions and CSR on firm value. There is a significant effect of capital structure on firm value as moderated by Growth Opportunity. There is a significant effect of investment decisions on firm value moderated by Growth Opportunity. There is a significant effect of CSR on value. companies moderated by Growth Opportunity. There is a significant influence on capital structure, investment decisions and CSR together on firm value moderated by Growth Opportunity. The company must be able to increase the reach of growth in the future. High company growth shows good company performance, so as to increase company value. Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Modal, Keputusan Investasi Dan CSR Terhadap Nilai Perusahaan Dengan Growth Opportunity Sebagai Moderating. Populasi penelitian sebanyak 154 perusahaan manufaktur di BEI dan sampel sebanyak 109 perusahaan dengan teknik purposive sampling. Metode analisis penelitian ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan secara parsial variabel struktur modal dan keputusan investasi berpengaruh signifikan terhadap nilai perusahaan. Sedangkan variabel CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan terdapat pengaruh signifkan struktur modal, keputusan investasi dan CSR terhadap nilai perusahaan.Terdapat pengaruh signifikan struktur modal terhadap nilai perusahaan yang dimoderasi oleh Growth Opportunity.Terdapat pengaruh signifikan keputusan investasi terhadap nilai perusahaan yang dimoderasi oleh Growth Opportunity.Terdapat pengaruh signifikan CSR terhadap nilai perusahaan yang dimoderasi oleh Growth Opportunity.Terdapat pengaruh signifikan struktur modal, keputusan investasi dan CSR secara bersama- sama terhadap nilai perusahaan yang dimoderasi oleh Growth Opportunity. Perusahaan harus dapat meningkatkan jangkauan pertumbuhan dimasa yang akan datang Pertumbuhan perusahaan yang tinggi menunjukkan kinerja perusahaan yang baik, sehingga dapat meningkatkan nilai perusahaan.

Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh Deni saputra; Putri Intan Permata Sari; Agam Mei Yudha
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1393

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

Analisis Kontribusi Pajak Mobil LCGC Terhadap Penerimaan Pajak Kendaraan Bermotor Sumatera Barat Putri Intan Permata Sari; Elfiswandi Elfiswandi
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Abstract: This research aims to determine the contribution of Low Cost Green Car vehicle tax to the tax revenue of West Sumatera Province. The sample is purposively selected from Low Cost Green Car based on the type, the registration and the payment to the Office of Regional Finance of West Sumatra Province from 2013 to June 2016. The data was obtained from interviews on targets and realization of the tax vehicles revenue in West Sumatra. The method of analysis used in this research was the descriptive analysis method. The results showed that a high contribution of Low Cost Green Car toward the tax vehicles revenue. In addition, the Low Cost Green Car tax are made part of minibus or station wagon at the local revenue.Abstrak: Penelitian ini bertujuan untuk mengetahui kontribusi pajak kendaraan bermotor jenis Low Cost Green Car terhadap pendapatan pajak kendaraan bermotor di Sumatera Barat. Sampel yang digunakan adalah Low Cost Green Car berdasarkan jenis, terdaftar dan juga terbayar di kantor manajemen keuangan Provinsi Sumatera Barat pada periode 2013 hingga Juni 2016. Penentuan sampel menggunakan metode purposive sampling. Sumber data penelitian ini diperoleh dari wawancara tentang target serta realisasi pendapatan pajak kendaraan bermotor di Sumatera Barat. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Hasil analisis menunjukkan bahwa kontribusi pajak Low Cost Green Car terhadap pendapatan kendaraan pajak adalah tinggi. Dengan catatan, jenis pajak Low Cost Green Car dalam realisasi pendapatan asli daerah dimasukkan ke dalam jenis pajak untuk kendaraan jenis minibus atau st wagon.

Critical Discourse Analysis of Additional Information in Skincare Products Burhanudin Rais; Suhardi Suhardi; Rr.Putri Intan Permata Sari
Eralingua: Jurnal Pendidikan Bahasa Asing dan Sastra Vol 4, No 1 (2020): ERALINGUA
Publisher : Makassar State University

Research that analyses critically on claims and additional information on a skincare product is a research that bring the novelty in critical discourse analysis, because the previous study focused on the advertisement or the packaging. Although most skincare products apply this method (using claims and additional information), researchers focus on one of the branded skincare products; Pond’s. The main reason is; this product is already widely known and used by the people in Indonesia. Trough critical discourse analysis model from van Dijk, the researchers discuss three dimensions (text, social cognition and social context) in claims and additional information in some products from Pond’s. There are seven Pond’s products as the data in this study. Besides, researchers used additional data in the form of a survey to five skincare products users. The results of the analysis are; (1) on the text dimension, the general aim is to attract the consumers to choose Pond’s as their skincare products. (2) In social cognition, company show marketing techniques that try to obscure the facts in additional information by using small and separated text. (3) In the social context, the influence of consumers who are easily attracted to a product because of the interesting slogan text makes Pond’s use the hyperbole language

Co-Authors ., Fitrianti Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Assalam, Mardho Tillahi Astri Hapsari Atikah, Dina Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Husnah, Mutiah Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nabila, Sania Audy Nadia Putri Hanafi Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhidayah, Nezy Nurhusni Olandari Mulyadi Putra, Ramdani Bayu Putri Ansari, Nurul Amanda Putri Hanifah Putri, Ebi Abady Putri, Nelly Prima Ramadhani, Dwi Suci Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Umi Zahro Vahra Oktaladisa Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna

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