p-Index From 2021 - 2026
9.552
P-Index
This Author published in this journals
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) Jurnal Ekonomi Manajemen Sistem Informasi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Science Midwifery RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management - Small and Medium Enterprises (SME's) Jurnal Health Sains Jurnal Ilmu Manajemen Terapan (JIMT) 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) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal Sinergi International Journal of Accounting and Taxation 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 Global Management: International Journal of Management Science and Entrepreneurship Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Claim Missing Document
Check
Articles

Analisis Perbandingan Kinerja Keuangan pada Sektor Aneka Industri Sub Sektor Alas Kaki di Indonesia Periode 2020-2022 Putri, Mutiara Ramadhona; Fernandez, Azizah; Iryanto, Nadya Adella; Camelia, Madya; Ramadhan, Yanuar; Gunawan, Wawan Iwan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15064

Abstract

Penelitian ini bertujuan untuk menguji kinerja perusahaan sub sektor Alas kaki dengan menggunakan rasio keuangan (likuiditas, solvabilitas, aktivitas, profitabilitas), common size dan analisis trend dengan membandingkan rasio keuangan, common size dan analisis trend periode tahun 2020-2022 pada PT Sepatu Bata Tbk (Bata) dan PT Primarindo Asia Infrastructure Tbk (Bima). Rancangan penelitian ini merupakan penelitian deskriptif kualitatif dan menggunakan data sekunder yang berasal dari Laporan Keuangan pada PT Sepatu Bata Tbk (Bata) dan PT Primarindo Asia Infrastructure Tbk (Bima) yang tersedia pada Website Masing masing Emiten maupun yang ada pada website IDX. Hasil penelitian menunjukkan bahwa PT Sepatu Bata Tbk memiliki kinerja keuangan yang lebih baik dibandingkan PT Primarindo Asia Infrastructure Tbk. Namun, penelitian ini hanya mencakup beberapa aspek kinerja perusahaan, sehingga diperlukan penelitian lain yang lebih komprehensif, seperti menganalisis pengembalian investasi, efisiensi manajemen, atau faktor-faktor lain yang mempengaruhi kinerja perusahaan.
Strategi Manajemen Eksternal Berbasis Keberlanjutan dalam Program Bakti BCA pada Bank Central Asia Ramadhan, Yanuar; Arnanda, Rifky Arya; Budiani, Selsa Mahfuza; Mayshandi, Justin; Putri, Chesterita; Tambunan, Nessa Agustina
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1059

Abstract

This study aims to analyze the role of BAKTI BCA as a strategic initiative in strengthening external stakeholder engagement and corporate sustainability at PT Bank Central Asia (BCA). The research focuses on how structured corporate social responsibility (CSR) practices can be integrated into strategic management to support long-term legitimacy and organizational resilience. Adopts a qualitative descriptive approach using a literature review method. The primary sources of data include the 2024 BCA Sustainability Report, peer-reviewed academic journal articles, and information from the official website of PT Bank Central Asia. Data were collected through document analysis and examined using interpretive and thematic techniques, guided by theoretical frameworks on strategic management, stakeholder engagement, corporate social responsibility (CSR), and environmental, social, and governance (ESG) principles. Finds that BAKTI BCA functions as a strategic platform that links corporate vision with external sustainability goals. With programs in education, economy, health, culture, and environment, BAKTI BCA demonstrates how corporations can move beyond symbolic CSR and create measurable impact. It contributes significantly to stakeholder trust, strengthens BCA’s ESG standing, and aligns corporate operations with national sustainable development goals. The integration of CSR as a longterm strategy enhances institutional reputation and supports social and environmental value creation.
Analisis Kinerja Keuangan Perusahaan: Studi Kasus pada Perusahaan Sub Sektor Perusahaan Rokok yang tercatat di BEI Periode 2020-2022 Sekar Setyoningrum; Caecilia Austin Flacia T; Joko Isworo; Yus Dakaria; Faula Fardhotin R; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1472

Abstract

Evaluation of an organization's monetary exhibition is significant as a method or pointer to further develop the organization's functional exercises, so it is trusted that the organization can encounter better monetary development and can likewise rival different organizations. The point of this exploration is to investigate and survey the monetary exhibition of Cigarette Sub-Area Organizations recorded on the BEI for the 2020-2022 period in view of liquidity proportions, dissolvability proportions, action proportions and productivity proportions, as well as examination of monetary execution patterns. The scientific techniques utilized in this exploration are Monetary Proportion Examination and Patterns Examination. Based on overall financial ratios, the research shows that PT. H.M. Sampoerna, Tbk., has the best monetary presentation when contrasted with other Cigarette Organization Sub-Area Organizations. Even though a company is in a liquid state, it is likely that companies in the cigarette subsector that have a level of liquidity that is higher than the average for similar industries will be able to maintain and increase their ability to pay short-term debt. However, it would be even better if the company increased its liquidity. In the meantime, for cigarette sub-area organizations that have liquidity levels beneath the normal for comparative enterprises, they can expand their capacity to pay their momentary obligation.
Pengaruh Pengungkapan Emisi Karbon Terhadap Harga Saham pada Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Fauzi, Alamin; Nusa Bangsa, Ikrar; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2680

Abstract

This research aims to determine the effect of carbon emissions disclosure on hospital share prices listed on the Indonesia Stock Exchange in 2019-2023. The method used in this research is quantitative descriptive. The sample used in the research was 6 hospitals with a research data period of 5 years, namely 2019-2023. The data analysis techniques used are descriptive analysis, simple linear regression analysis, and hypothesis testing. The research results show that carbon emission disclosure has a positive and insignificant effect on the share prices of hospitals listed on the Indonesia Stock Exchange for 2019-2023.
EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA Aliya Dimarizkya; Dita Hikmawaty Oktavia Ningrum; Yanuar Ramadhan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.647

Abstract

These studies aim for research Implementation of Extended Producer Responsibility (EPR) in the Consumer Goods Industry in Indonesia. Extended Producer Responsibility (EPR) is policies that require manufacturer for responsible answer to products produced in the phase post consumption including packaging. Application policy This expected can reduce embossed rubbish plastic and push practice sustainable business. Research​ This use Systematic Literature Review (SLR) method for various studies national and international related EPR implementation and role accountancy management strategic in context sustainability. Study results show that the implementation of EPR in Indonesia is still not optimal and new adopted by some companies that have commitment to sustainability in its business strategy. Findings this also confirms importance integration information cost environment in the planning and decision-making process decision managerial as part from accountancy management strategic. With Thus, accounting management strategic play a role important in support EPR implementation, improving efficiency source power, as well as strengthen responsible consumption and production​ answer in accordance with Sustainable Development Goals (SDG) 12.
IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING IN STRENGTHENING INNOVATION AND INFRASTRUCTURE OF MSMES IN DISADVANTAGED, FRONTIER, AND OUTERMOST REGIONS TO ACHIEVE DECENT WORK AND ECONOMIC GROWTH Ramadhan, Yanuar; Ridanti, Shalma; Arisliani, Juwita Dwi Maulidia
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 3 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i3.25839

Abstract

This study examines the role of Strategic Management Accounting (SMA) in enhancing innovation and infrastructure development for Micro, Small, and Medium Enterprises (MSMEs) located in Disadvantaged, Frontier, and Outermost Regions. The objective is to support the achievement of Sustainable Development Goals (SDGs), specifically SDG 8 on decent work and economic growth and SDG 9 on industry, innovation, and infrastructure. Using a systematic literature review of 13 journal articles published between 2020 and 2025, the findings show that SMA contributes significantly to strengthening financial literacy, resource utilization, and managerial capabilities of MSMEs. SMA also promotes digital transformation and collaboration among stakeholders, enabling broader market access and the formation of an inclusive business ecosystem. From the Resource-Based View (RBV), SMA acts as a strategic approach to managing unique and hard-to-imitate internal resources, thus fostering sustainable competitive advantage. Overall, SMA supports innovative, competitive, and resilient local economic development. Keywords: Strategic Management Accounting; MSMEs; SDG 8; SDG 9; Disadvantaged; Frontier; Outermost Regions; Sustainable Development Goals
Optimalisasi Strategi Pemasaran PT Telkomsel Melalui Pemanfaatan Sistem Informasi Pemasaran Berbasis Teknologi Digital Ramadhan, Yanuar; Safitri, Balqis Yuliani; Nabila, Salwa; Ramadhani, Anisyah
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 11 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i11.2755

Abstract

Penelitian ini mengkaji penerapan sistem informasi pemasaran di PT Telkomsel dan dampaknya terhadap pengelolaan data pelanggan serta efisiensi operasional pemasaran. Menggunakan metode penelitian deskriptif dengan studi kasus di Telkomsel, penelitian ini menunjukkan bahwa Sistem Informasi yang terintegrasi dapat meningkatkan akurasi dalam Analisis Data Pasar dan mendukung pengambilan keputusan yang lebih tepat waktu dan berbasis data. Implementasi sistem ini berfokus pada pemanfaatan teknologi Advanced dalam memonitor dan mengevaluasi kinerja pemasaran, serta dalam merancang program pemasaran yang lebih terarah dan Efektif. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan sistem informasi yang lebih baik, tidak hanya di Telkomsel tetapi juga untuk industri telekomunikasi pada umumnya.
Profesionalisme, Integritas, dan Tanggung Jawab Akuntan Publik dalam Menegakkan Kode Etik: Studi Kasus Luckin Coffee Gamila, Aulia Bilqis; Apriliani, Syella; Setiafanyson, Jenifer; Ramadhani, Arina; Tamba, Vinsensia Rosalina Elisabeth; Ramadhan, Yanuar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13324

Abstract

Kasus pelanggaran etika akuntan publik, seperti skandal Luckin Coffee pada tahun 2020, menunjukkan betapa pentingnya menjaga kredibilitas laporan keuangan dengan profesionalisme, integritas, dan tanggung jawab.  Tujuan dari penelitian ini adalah untuk mengevaluasi peran ketiga nilai etika dalam menegakkan kode etik profesi akuntan publik. Tinjauan literatur nasional dan internasional yang diakui (Sinta dan jurnal bereputasi) sebanyak 22 yang diterbitkan antara tahun 2020 dan 2025 digunakan sebagai dasar untuk melakukan analisis ini.  Hasil penelitian sebelumnya dikelompokkan ke dalam tiga tema utama: profesionalisme, integritas, dan tanggung jawab profesional. Studi ini juga mengaitkannya dengan kasus Luckin Coffee yang tidak melakukan audit. Hasil tinjauan menunjukkan bahwa profesionalisme auditor meningkatkan kualitas audit, integritas meningkatkan kepercayaan publik, dan tanggung jawab profesional meningkatkan akuntabilitas dan transparansi laporan keuangan.  Penelitian ini diharapkan untuk menambah literatur tentang etika profesi akuntan publik karena ketiga elemen ini saling berhubungan dan menjadi pilar utama dalam menjaga kepercayaan publik terhadap profesi akuntan. Selain itu, hal ini diharapkan menjadi rujukan bagi organisasi profesi, auditor, dan regulator dalam memperkuat budaya etika dan akuntabilitas di bidang audit.
Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises Ramadhan, Yanuar; Setiawan, Yusup; Ucok Jimmy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.914

Abstract

Climate change is a global challenge that demands active responsibility from the corporate sector, particularly the energy industry, which is the largest contributor to carbon emissions in Indonesia. In this context, Strategic Management Accounting (SMA) plays a crucial role in integrating business strategy with sustainability objectives to support the achievement of Sustainable Development Goal (SDG) 13 – Climate Action. This study aims to analyze how SMA helps energy companies to design, implement, and evaluate climate strategies through governance mechanisms, management control systems, and environment-based performance metrics. This study offers a unique contribution by positioning SMA as an institutional mediator—a role that remains underexplored in the Indonesian context. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. The study was conducted through the selection and synthesis of academic literature, research reports, and publications from international institutions relevant to the context of energy companies in Indonesia. The findings reveal that SMA acts as an institutional bridge connecting external pressures—such as regulatory mandates, investor expectations, and professional norms—with internal mechanisms like management control systems, performance metrics, and incentive structures. The integration of the Sustainability Balanced Scorecard (SBSC), carbon accounting, and internal carbon pricing enhances the alignment between financial performance and climate objectives. This study concludes that SMA plays a transformative role in embedding sustainability into corporate governance and operational systems. The findings underscore the need for corporate leaders and policymakers to strengthen SMA-based governance architectures, as doing so can significantly enhance Indonesia’s progress toward SDG 13 and accelerate its broader transition toward a low-carbon economy.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Efisiensi Investasi Pada Perusahaan Sektor Perbankan Terdaftar BEI Azzahra, Salsabila; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): 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.v6i12.9821

Abstract

This study aims to analyze the effect of corporate governance on investment efficiency in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Corporate governance in this study is proxied through five variables adapted from the 2017 ASEAN Corporate Governance Scorecard (ACGS): shareholder rights, fair treatment of shareholders, stakeholder roles, disclosure and transparency, and board responsibilities. This study uses a quantitative approach with secondary data obtained from company annual reports. Data were analyzed using multiple regression analysis techniques with the help of SPSS. The results show that stakeholder roles have a significant effect on investment efficiency, while other variables have no statistically significant effect on investment efficiency. These findings suggest that strong stakeholder involvement, including regulatory oversight, can improve capital allocation efficiency by reducing over-investment practices.
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 Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritonang, Ramona Ariyanti, Annisa Inas 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 Chooky Novalino 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 Dita Purnama Sari Duta Liana Dwi Anggraeni Edi Hamdi Ediansyah Ediansyah Eko Wahyu Irvan Saputro Elmi Yanti 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 Karimah, Intan Devi 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 Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Hilmu Muhammad Ilham Kamal Muhammad Rizaldy Muhonis, Daniel Ananda Nabila, Salwa 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, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Rehan Canta Yuda Restuningsih, Cita Rhian Indradewa Ridanti, Shalma Rosadi, Rizky Meydina Viersha Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja Sabrina , Salya Widya Safiani A. Faaroek Safitri, Balqis Yuliani 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 Supriyantoro Supriyantoro 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 Tjandra, Clarissa Tuti Alawiyah Ucok Jimmy Valentina Oktaviany Situngkir 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 Yusup Setiawan, Yusup Zega, Yosua