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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Nursing and Health Services (IJNHS) Journal of Multidisciplinary Academic JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Science Midwifery RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Health Sains Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS International Journal of Social Service and Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abdimas Kartika Wijayakusuma Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal Midang Vitamedica: Jurnal Rumpun Kesehatan Umum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Toplama Asian Journal of Social and Humanities Digital Innovation : International Journal Of Management Accounting Analysis Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Yanuar Ramadhan
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Tanggung Jawab Sosial Perusahaan dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Wijaya, Suryanto; Ramadhan, Yanuar
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8450

Abstract

Nilai perusahaan merupakan hal yang penting dalam menentukan perusahaan tersebut baik atau kurang baik serta dapat menjelaskan bagaimana kinerja perusahaan tersebut dan dan dapat menggambarkan bagaimana potensi perusahaan tersebut dalam berkembang. Nilai perusahaan yang tinggi meningkatkan kepercayaan pasar, yang dapat membantu dalam menarik pelanggan, mitra bisnis, dan karyawan berkualitas. Tujuan penelitian ini adalah untuk mengetahui pengaruh Good corporate governance dan CSR pada perusahaan perbankan terhadap nilai perusahaan serta profitabilitas dapat memoderasi hubungan antara goood corporate governance dan CSR terhadap nilai perusahaan. Penelitian ini memiliki sampe 17 perusahaan perbankkan populasinya dengan 14 sampel perusahaan yang digunakan. Dari temuan-temuan yang ada dipenelitian ini dapat disimpulkan bahwa CSR memiliki pengaruh positif pada nilai perusahaan. GCG memiliki pengaruh positif terhadap nilai perusahaan serta variabel profitabilitas tidak dapat memoderasi pengaruh CSR terhadap nilai perusahaan dan pengaruh GCG terhadap nilai perusahaan.
THE INFLUENCE OF RELATIONAL MARKETING AND EXPERIENTIAL MARKETING ON PATIENT LOYALTY WITH PSYCHOLOGICAL FACTORS AS A MODERATION VARIABLE IN OUTPATIENTS OF BHAKTI KARTINI HOSPITAL BEKASI Alawiyah, Tuti; Ramadhan, Yanuar
TOPLAMA Vol. 2 No. 3 (2025): TOPLAMA
Publisher : PT Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/tla.v2i3.378

Abstract

Patient loyalty is a major challenge for hospitals, including Bhakti Kartini Hospital Bekasi, which face intense competition in the health industry. This problem arises because there will be a decrease in the number of old and new patients in 2023. This is due to the lack of strong relationships between hospitals and patients, as well as inadequate patient experience. This research aims to analyze the influence of relationship marketing and experiential marketing on patient loyalty, with psychological factors as moderating variables. The research method used is quantitative with a cross-sectional study design. Data was collected from 170 outpatient respondents through a questionnaire consisting of questions related to relationship marketing, experiential marketing, psychological factors and patient loyalty. Data analysis was carried out using SEM-PLS. The research results show that relationship marketing, experiential marketing and psychological factors have a significant influence on patient loyalty both simultaneously and partially. In addition, psychological factors are proven to moderate the relationship between these two variables, thereby increasing the impact of relationship marketing and experiential marketing on patient loyalty. The implications of these findings demonstrate the importance for hospitals to develop communication systems and marketing strategies that focus on long-term relationships with patients and creating positive experiences. In this way, Bhakti Kartini Hospital can increase patient loyalty and strengthen its position in the health industry.
Penyusunan Laporan Keuangan, Harga Pokok Produksi, Perpajakan, dan Pemasaran Digital bagi UMK di Kelurahan Bintara, Kota Bekasi Ramadhan, Yanuar; Madjid, Suhirman; K.M., Novera; Hendrani, Ai; A.S., Barlia; K., Yosefin; Heriyanti, Heriyanti; A.F., Safiani
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 2 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i2.811

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, tetapi masih menghadapi berbagai kendala dalam pengelolaan keuangan, perhitungan harga pokok produksi, perpajakan, dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro dan kecil di Kelurahan Bintara, Kecamatan Bekasi Barat, Kota Bekasi dalam menyusun laporan keuangan yang sesuai standar, menghitung harga pokok produksi secara akurat, memahami kewajiban perpajakan, serta memanfaatkan strategi pemasaran digital untuk meningkatkan daya saing usaha. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, diskusi interaktif, serta tanya jawab secara langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana, menentukan harga pokok produksi yang tepat, memahami aspek perpajakan yang sesuai dengan ketentuan saat ini, serta menerapkan strategi pemasaran digital melalui media sosial dan platform e-commerce. Kegiatan ini diharapkan dapat mendorong pelaku usaha mikro dan kecil di Kelurahan Bintara untuk lebih profesional dalam mengelola usahanya, meningkatkan profitabilitas, dan memperluas jangkauan pasar secara lebih efektif. Keberlanjutan program ini akan dilakukan melalui pendampingan berkala dan evaluasi untuk memastikan implementasi materi yang telah diberikan.
Analisis Perbandingan Kinerja Keuangan PT Mayora dan PT Indofood CBP Tahun 2021–2024 Ramadhan, Yanuar; Ar Rasit Arethusa, Dicky Andreas; Karnando, Joni; Swandana, Yanuar Ajie
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2116

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan PT Mayora Indah Tbk dan PT Indofood CBP Sukses Makmur Tbk selama periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis rasio keuangan, analisis tren, analisis common size, dan analisis indeks. Data diperoleh dari laporan keuangan tahunan yang dipublikasikan oleh Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa Indofood CBP unggul dalam profitabilitas dengan rata-rata Net Profit Margin sebesar 35 persen, sedangkan Mayora Indah menunjukkan rata-rata Net Profit Margin sebesar 8 persen, tetapi memiliki kekuatan dalam likuiditas dan struktur ekuitas. Temuan ini mengindikasikan bahwa setiap perusahaan memiliki karakteristik strategi keuangan yang berbeda. Studi ini memberikan kontribusi terhadap literatur mengenai perbandingan kinerja sektor makanan dan minuman, serta menjadi rujukan bagi investor dalam menyusun strategi investasi yang sesuai.
Green Accounting Perspective on Sustainability Development Goals Rifai, Achmad; Ramadhan, Yanuar
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.10333

Abstract

Purpose: The study is conducted to determine the factors that affect sustainable development goals (SDGs) in Indonesia listed companies with a green accounting approach. Three independent variables (ESG disclosure, environmental performance, and green accounting) were empirically tested to determine their relationships with sustainable development goals (SDGs). Method: The data set covers 16 companies that are consistently listed on the Jakarta Islamic Index (JII) during the period 2020 - 2024, data source was collected with purposive sampling technique, and hypotheses were tested using an ordinary least square regression random effect model. Findings: The results showed that ESG disclosure, environmental performance, and green accounting simultaneously affect sustainable development goals. Partially, ESG disclosure and environmental performance have a significant positive effect on sustainable development goals, while green accounting has no effect on sustainable development goals. Novelty: This study brings us to a different point of view, explaining that achieving sustainable development goals from a green accounting perspective. According to the findings, stakeholders can use it in making business decisions, both by companies and governments. Further research can add the variable of company value to see the investor’s perspective in contribute achieving sustainable development goals.
The Effect of Profitability and Sales Growth on Tax Avoidance With Profit Management as a Moderating Variable in Food & Beverage Companies Listed on the Indonesia Stock Exchange Najwan Fauzi Haris; Yanuar Ramadhan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4203

Abstract

This study aims to examine whether profitability and sales growth have an impact on tax avoidance, with earnings management as a moderating variable in the food & beverage sector companies listed on the Indonesia Stock Exchange. The study uses a sample of 12 food & beverage companies listed on the Indonesia Stock Exchange for the period 2014-2023. The purposive sampling technique was applied, and multiple regression analysis was used to test the hypotheses. Data were analyzed using Eviews 13 software to identify the research model and discuss the results. The findings indicate that sales growth significantly affects tax avoidance, while profitability and earnings management have a significant impact on tax avoidance. Furthermore, the interaction between sales growth and earnings management also significantly affects tax avoidance. Based on these findings, companies should pay close attention to earnings management to avoid excessive tax avoidance practices, especially with rapid sales growth. On the other hand, these results suggest that stricter tax policies and more intense supervision by the government can limit companies' ability to engage in tax avoidance.
PERAN ANALISIS INTERNAL DALAM MENINGKATKAN DAYA SAING PERUSAHAAN HIMALL Agnes Fiyonita Hatuopar; Tantri Yanuar Rahmat Syah; Edi Hamdi; Yanuar Ramadhan
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.951

Abstract

Perkembangan teknologi digital telah mendorong perusahaan untuk berinovasi guna meningkatkan daya saing di pasar yang semakin kompetitif. PT Askara Jagannatha SA3M merespons tantangan tersebut dengan mengembangkan HiMall, sebuah aplikasi digital yang dirancang untuk membantu tenant pusat perbelanjaan dalam mempromosikan produk dan menjalin hubungan yang lebih dekat dengan pelanggan. Penelitian ini bertujuan untuk menganalisis faktor internal yang menjadi kekuatan dan kelemahan perusahaan dalam mendukung keberhasilan implementasi HiMall. Metode yang digunakan adalah deskriptif kualitatif dengan dukungan data kuantitatif, melalui pengumpulan data primer dan sekunder berupa kuesioner, wawancara, serta studi literatur. Hasil analisis menunjukkan bahwa PT Askara Jagannatha SA3M memiliki keunggulan pada teknologi inovatif, desain UI/UX yang menarik, serta kompetensi SDM di bidang teknologi informasi dan AI. Keunggulan ini memungkinkan HiMall untuk menawarkan fitur-fitur unggulan seperti navigasi tenant berbasis Google Maps, rekomendasi personalisasi promo, serta efisiensi biaya promosi bagi tenant. Namun demikian, perusahaan juga menghadapi beberapa kelemahan, seperti kebutuhan modal yang besar dan perlunya peningkatan kompetensi SDM secara berkelanjutan. Dengan memanfaatkan kekuatan internal yang ada dan mengatasi kelemahan yang diidentifikasi, HiMall memiliki potensi besar untuk meningkatkan visibilitas tenant, memperkuat loyalitas pelanggan.
Strategi Pemasaran Digital HiMall: Pendekatan STP dan NICE dalam Ekosistem Retail Modern Winta Hendrawati Bu’ulolo; Tantri Yanuar Rahmat Syah; Edi Hamdi; Yanuar Ramadhan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10774

Abstract

Penelitian ini membahas strategi pemasaran digital aplikasi HiMall sebagai solusi promosi tenant mall yang terintegrasi dan berbasis lokasi di Indonesia. HiMall hadir untuk mengatasi permasalahan rendahnya visibilitas tenant offline dan keterbatasan informasi promosi bagi pengunjung mall, dengan mengusung pendekatan Segmenting, Targeting, Positioning (STP) serta konsep NICE (Networking, Interaction, Common Interest, Experience). Strategi pemasaran HiMall dirancang menggunakan kerangka Problem–Solution Fit dan Lean Canvas Model, yang berfokus pada akuisisi pengguna awal, onboarding tenant, peningkatan brand awareness, serta validasi model bisnis. Penelitian ini menggunakan metode deskriptif kualitatif melalui wawancara, studi literatur, dan analisis data sekunder. Analisis dilakukan menggunakan pendekatan STP (Segmenting, Targeting, Positioning) dan marketing mix yang dikombinasikan dengan konsep NICE (Networking, Interaction, Common Interest, Experience). Strategi pemasaran digital HiMall terbukti efektif meningkatkan visibilitas tenant mall, menarik pengguna awal, dan mendorong pertumbuhan pendapatan. Dengan pendekatan STP, konsep NICE, dan marketing mix inovatif, aplikasi HiMall dirancang sebagai solusi promosi tenant yang interaktif dan berbasis lokasi. Model bisnisnya mencakup komisi transaksi, iklan digital, langganan premium. HiMall berpotensi menjadi pionir transformasi digital ekosistem retail mall di Indonesia.
Single-Use vs Reuse: Unit Cost Analysis of Hemodialysis with Activity-Based Costing and Double Distribution Saptari, Dhany; Ramadhan, Yanuar; Hilmy, Mohamad Reza
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4831

Abstract

Hemodialysis is a vital therapy for chronic kidney failure patients, yet accurate unit cost calculation remains a challenge for hospitals under the National Health Insurance (JKN) system. This study aims to analyze the unit cost calculation of outpatient hemodialysis procedures at a private hospital in Indonesia using Activity-Based Costing (ABC) and Double Distribution (DD) methods, and to compare them with INA-CBGs tariffs to evaluate potential financial losses and formulate efficiency strategies. This descriptive observational study with a quantitative approach used 350 samples of BPJS hemodialysis procedures from January-March 2023. Data were obtained through service flow observations, clinical and financial documentation, and interviews with relevant stakeholders, validated by the hospital's finance department. Results show that ABC method unit costs (Rp1,102,848 for reuse and Rp1,197,184 for single-use) are higher than DD (Rp948,756 for reuse and Rp1,043,092 for single-use), with ABC considered more accurate as it reflects real resource consumption. Both methods show unit costs exceeding INA-CBGs tariffs (Rp800,360 for reuse and Rp941,600 for single-use), indicating potential annual financial losses of Rp142-423 million. Clinical pathway-based efficiency strategies are needed to achieve cost control while maintaining care quality, with recommendations to adopt single-use dialyzers as operational standards to improve patient safety and reduce long-term financial risks.
Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Afiffah, Junita Nur; Martin, Boyke; Ramadhaningsih, Devi; Samuel, Binsar; Ramadhan, Yanuar; Atthariq, Muhammad
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Co-Authors A.S., Barlia Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Afiffah, Junita Nur Agnes Fiyonita Hatuopar Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Apriliani, Syella Ar Rasit Arethusa, Dicky Andreas Aristya Indah Widiyanti Aritonang, Ramona Ariza, Dani Arnanda, Rifky Arya Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Aulia Ayu Hartini Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Bintaya Zahriati Khayah Budiani, Selsa Mahfuza Caecilia Austin Flacia T Camelia, Madya Caprina, Tiffany Cita Restuningsih Daniel Daniel Daniel Nugroho Daniel Satrio Prakoso Danut, Yohana Darmatika, Winingtias Devis Pranata Indra Dewi Inggriyani Dewi Siswanti Sulim Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dwi Anggraeni Edi Hamdi Endang Ruswanti Ernawati, Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Farhan Al Farid Faula Fardhotin R Fauzi, Alamin Felicia Nathania Fernandez, Azizah Fuad Fajri Gamila, Aulia Bilqis Gaus, Muh Giovany, Kenny Gunawan, Wawan Iwan Gustina Wulandari Harahap, Hanna Meyrani Hariyantob, Bryan Michael Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilda Amalia Hilmy, Mohammad Reza Idrus Jus’at Irdan Irma Nurfauzia Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Joko Isworo Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Karnando, Joni Kevin Diaz Suith Kresencia Yolanda Andreas Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lukman Cahyadi Lydia Indah Permatasari M. Reza Hilmy Madjid, Suhirman Martin, Boyke Martina Gultom Mayshandi, Justin Misce Lina Rizki Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Muh Gaus Muhammad Ilham Kamal Muhammad Rizaldy Muhonis, Daniel Ananda Nadia, Ananta Arta Najwan Fauzi Haris Nazruddin Safaat H Nazwa Hana Faradila Nofierni, Nofierni Nur Haristi, Alifia Nurhasanah Dewi Nusa Bangsa, Ikrar Olivia Pricilla Perwiro, Erlangga Orlen Pribadi D, Yanuar Purwantoro, Aletha Kevina Putri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mutiara Ramadhona Qamar, Syam Sawal Ramadhani, Arina Ramadhaningsih, Devi Rehan Canta Yuda Restuningsih, Cita Rhian Indradewa Rosadi, Rizky Meydina Viersha Rosita Indriani Rudy Budiatmaja Rudy Budiatmaja Sabrina , Salya Widya Safiani A. Faaroek Samuel, Binsar Sandy Sandy Sandy Sandy Saptari, Dhany Saputra Saputra Sekar Setyoningrum Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Siswanti Sulim, Dewi Siti Sahara Suci Zahara Sudiyono Sudiyono Suhendro Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Swandana, Yanuar Ajie Syam S. Qamar Syukriati, Selviana Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Teguh Susetiawan Teresia Sri Aritha Tuti Alawiyah Viky Yulianti Wahyu Diana Widy Maulana Iqbal Wijaya, Marchella Kristy Wijaya, Suryanto Winta Hendrawati Bu’ulolo Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yudha Pangestu Yuli Tazkia Vidi Yuliana Resca Yulita, Wita Yuni Astuti Yus Dakaria Yusni Sulastri Zega, Yosua