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Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Publik dan Non Akuntan Publik Merdekawati, Dian Putri; Sulistyawati, Ardiani Ika
Jurnal Ilmu Ekonomi ASET Vol 13, No 1 (2011)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The purpose of this study was to determine whether there was influencethe selection of a career as a public accounting, corporate accountant, accountants,educators, and government accountants of the factors that will be reviewed financialawards, professional training, professional recognition, social values , work environment,labor market considerations and personality. The population in this study were active S1Accounting students at 6 private universiies in Semarang city on six semesters as manyas 200 students. The sample selection was done by using random sampling, the resultingsample of 125 respondents consisting of 35 students of UNISSULA, 35 students of UNIKA,35 of USM students, 35 students of UDINUS, 35 students of UNISBANK, and 25 studentsof WIDYA Manggala School of Economics. The data analysis was conducted in thisstudy by using ANOVA test. The results of this study indicate that there was influence inthe choice of accounting students as a career public accountant, company accountant,accounting educators, and government accountants who reviewed the factors of financialreward, professional training, professional recognition, social values , work environment,labor market considerations and personality.Keywords: financial rewards, professional training, professional recognition, socialvalues †, work environment, labor market considerations, personnel
PENGEMBANGAN MODEL PERILAKU AUDITOR MELALUI ETIKA AUDITOR Ardiani Ika Sulistyawati, Yulianti
PROSIDING Vol 1, No 01 (2014): Prosiding Seminar Nasional Vol.01 No.01. 2014
Publisher : PROSIDING

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Abstract

Secara umum, keberhasilan individu dalam bidang pekerjaan ditentukan oleh tingkat kompetensi, profesionalisme dan komitmennya terhadap bidang yang ditekuni, demikian jugaauditor.Beberapa faktor yang berdampak pada perilaku auditor antara lainlocus of control,komitmen profesi, pengalaman dan etika auditor. Penelitian ini dilakukan pada kantor akuntanpublik di Semarang dengan tujuan untuk menganalisis pengaruh locus of control, komitmenprofesi dan pengalaman auditor terhadap etika auditor dan menganalisis pengaruh locus of control, komitmen profesi, pengalaman auditor dan etika auditor terhadap perilaku auditor.Jumlah sampel pada penelitian ini adalah 66 auditor yang bersedia mengisi kuesioner dengan teknik analisis regresilinier berganda. Riset ini membuktikan bahwa (1) locus of controldankomitmen profesi berpengaruh terhadap etika dan perilaku auditor, (2) pengalaman auditor tidak berpengaruh terhadap etika dan perilaku auditor serta (3) etika auditor tidak berpengaruh terhadap perilaku auditor. Dengan demikian etika auditor tidak mampumemediasi pengaruh locus of control, komitmen profesi dan pengalaman auditorterhadap perilaku auditor.Kata kunci : locus of control, komitmen profesi, pengalaman auditor, etika auditor, perilaku auditor.
PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Widyawati, Widyawati; Ika S, Ardiani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR DALAM MATA KULIAH AKUNTANSI KEUANGAN MENENGAH I (Studi Empiris pada Mahasiswa Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta di Semarang) Mahmudah, Noor Aini; Ika S, Ardiani
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

Students in a College consists of a wide range of attitudes and values as an individual experience which is also a reflection of the presence of family and culture. Therefore Higher Education seeks to give a stimulant to explore and grow as well as developing potential to achieve optimal student achievement. This study aims to empirically examine and analyze the influence of study habits. ability and elfort, intellectual skills. achievements in addition to Financial Accounting Intermediate I, high school grades (achievement in high school), and college grades (achievement in Higher Education) on learning achievement in subjects Intermediate Financial Accounting I. The study population in 2010 was accounting student at Public Universities and Private University in Semarang. while the samples from this study is accounting mahasisawaforce in 2007 which is being / has been taking accounting courses with a total sample o..f 1 00 respondents. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption, and test hypotheses by means of multiple regression analysis, a partial test of sign~ficance (t statistic). simultaneous sign~ficance test (F statistic test), and coefficient of determination (R2) to assess the independent variables in explaining changes in the dependent variable. Results of hypothesis testing showed that the variables study habits, ability and effort, intellectual skills, performance in addition to financial accounting medium I, achievement in high school (high school grades) and achievement in college (college grades) influential sign(/icant e.ffect on academic achievement in subjects Intermediate Financial Accounting 1, lvith a coefficient of determination equal to 32 percent, while 68 percent is explained by other reasons - because the other variables outside of this research.
PENINGKATAN KINERJA KEUANGAN MELALUI MEKANISME GOOD CORPORATE GOVERNANCE Sulistyawati, Ardiani Ika; Triyani, Dian
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4792

Abstract

PENGEMBANGAN MODEL PERILAKU AUDITOR MELALUI ETIKA AUDITOR Ardiani Ika Sulistyawati, Yulianti
Prosiding Seminar Nasional Vol 1, No 1 (2014): Seminar Nasional for Call Papers UNIBA No.01 Vol.01 Tahun 2014
Publisher : Prosiding Seminar Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

Secara umum, keberhasilan individu dalam bidang pekerjaan ditentukan oleh tingkat kompetensi, profesionalisme dan komitmennya terhadap bidang yang ditekuni, demikian jugaauditor.Beberapa faktor yang berdampak pada perilaku auditor antara lainlocus of control, komitmen profesi, pengalaman dan etika auditor. Penelitian ini dilakukan pada kantor akuntanpublik di Semarang dengan tujuan untuk menganalisis pengaruh locus of control, komitmen profesi dan pengalaman auditor terhadap etika auditor dan menganalisis pengaruh locus ofcontrol, komitmen profesi, pengalaman auditor dan etika auditor terhadap perilaku auditor. Jumlah sampel pada penelitian ini adalah 66 auditor yang bersedia mengisi kuesioner denganteknik analisis regresilinier berganda. Riset ini membuktikan bahwa (1) locus of controldan komitmen profesi berpengaruh terhadap etika dan perilaku auditor, (2) pengalaman auditor tidakberpengaruh terhadap etika dan perilaku auditor serta (3) etika auditor tidak berpengaruh terhadap perilaku auditor. Dengan demikian etika auditor tidak mampumemediasi pengaruh locus ofcontrol, komitmen profesi dan pengalaman auditorterhadap perilaku auditor.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR Ika Sulistyawati, Ardiani; Ernawati, Nina; Sylviana, Netty
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2990

Abstract

Penelitian ini bertujuan menguji dan menganalisis perbedaan persepsi para mahasiswa akuntansi dalam memilih karir baik sebagai akuntan publik, akuntan perusahaan, akuntan pendidk yang bekerja di institusi pemerintah secara empiris. Penelitian ini juga menguji apakah gaji, pelatihan profesional, keprofesionalan, nilai sosial, tempat kerja, pasar tenaga kerja dan kepribadian adalah hal-hal yang dipertimbangkan mahasiswa dalam memilih karir. Populasi dalam penelitian ini adalah mahasiswa Universitas Diponegoro dan mahasiswa universitas Katolik Soegijapranata Semarang. 76 responden yang digunakan sebagai sampel didapatkan dengan menggunakan accidental purposive sampling. Sedangkan data didapatkan melalui questionaire dan hypotesis diuji dengan metode Kruskal-Wallis. Hasil pengujian telah membuktikan bahwa ada perbedaan persepsi mahasiswa dalam pemilihan karir gaji, pelatihan profesional, pengakuan keprofesionalan, linkungan kerja dan pertimbangan pasar tenaga kerja merupakan hal-hal yang bisa menyebabkan perbedaan persepsi dalam pemilihan karir. Sedangkan nilai sosial dan kepribadian bukanlah faktor yang menyebabkan perbedaan persepsi mahasiswa. This study aims to empirically examine and analyze the different perceptions of accounting students in choosing their careers that are as a public accountant, a firm accountant, an accountant or accounting educator who work in government institutions. Then, this study also examine whether financial rewards, professional training, professional recognition, social values, workplace, labor market, and personality become the students’ consideration in choosing their careers. The population in this study is accounting students at Diponegoro University and Semarang Soegijapranata Catholic University. The sample of 76 respondents are taken by using accidental purposive sampling. The data are collected through questionnaires and the hypothesis is tested by using the Kruskal-Wallis method. The test result has empirically proven that the differences of students’ perceptions in selecting their careers exist. The financial rewards or salary factors, professional training, professional recognition, work environment, and labor market considerations are the things that create the differences between students’ perceptions in choosing their career. However, social values and personality do not contribute to the differences of student perceptions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AKUNTAN PUBLIK S., Ardiani Ika; Wibowo, Ricky Satria
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1948

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris faktor-faktor yang mempengaruhi independensi penampilan akuntan publik baik secara parsial dan simultan. Faktor-faktor tersebut adalah financial interests, hubungan bisnis dengan klien, pelayanan asuransi dan audit, hubungan antara klien atau yg diaudit dengan auditor, kompetisi antara Kantor Akuntan Publik (KAP), ukuran KAP dan audit fee. Populasi dalam penelitian ini adalah para auditor di akuntan publik di Semarang tahun 2009. Metode penyeleksian sampel yang digunakan adalah convenience sampling dan jumlah respondennya 35. Alat analisis yang digunakan adalah multiple regression analysis. Dimulai dengan analisis kuantitatif untuk mengetes validitas dan reabilitas. Kemudian dilanjutkan uji asumsi klasik termasuk normality, multicollinearity, and heteroscedastisity. Hasil menunjukkan bahwa 6 variabel yang sudah dikaji secara simultan dan partial tersebut mempunyai efek yang signifikan terhadap independensi penampilan akuntan publik dengan R square 0.749. The objective of this study is to test empirically the factors that influence the independence of public accountant appearance both partially and simultaneously. The factors cover financial interests, business relationships with clients, assurance services and audit services, the length of relationship between client or auditee and auditor, the competition between Public Accountan Offices (KAPs), the size of KAP, and audit fee. The population in this study was the auditors who worked in the public accountant’s office in Semarang in 2009. The sample selection method is a convenience sampling and the  number of  respondents are 35. The Analysis tools used is multiple regression analysis. It starts by applying quantitative analysis to test the validity and reliability. Then, it is continued by testing the classical assumptions which include normality, multicollinearity, and heteroscedastisity. The result shows that the six variables which have been studied partially and simultaneously have a significant effect on the independence appearance of public accountant with adjusted R Square of 0.749.
PENGARUH KEPUASAN KARYAWAN, TRAINING, TURNOVER, DAN PRODUKTIVITAS KARYAWAN TERHADAP KEUNGGULAN BERSAING MELALUI KINERJA PERUSAHAAN Sulistyawati, Ardiani Ika; Indrayani, Rejeki Ari
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2166

Abstract

Penelitian ini dilakukan untuk menentukan dan menganalisis kinerja sumberdaya manusia untuk keunggulan kompetitif karyawan PT. Kubota Indonesia berdasarkan perspektif pertumbuhan dan pembelajaran karyawan dengan metode balance scorecard. Variabel yang digunakan adalah kepuasan kerja karyawan, turnover karyawan, training dan produktivitas karyawan sebagai variabel independen adalah keunggulan kompetitif sebagai variabel intervening kinerja. Jumlah sampel sebanyak 68 responden. Hasil penelitian menunjukkan bahwa kinerja memiliki pengaruh langsung yang paling besar terhadap keunggulan bersaing. Produktivitas memberikan pengaruh langsung yang paling kecil terhadap keunggulan bersaing. Selain itu variabel turnover karyawan memberikan pengaruh tidak langsung yang paling besar terhadap keunggulan bersaing, sedangkan variabel produktivitas memberikan pengaruh tidak langsung yang paling kecil terhadap keunggulan bersaing. This study aims to determine and analyze the performance of human resources to the competitive advantage of PT. Kubota Indonesia’s employees from the growth perspective and employee learning. The balanced scorecard method is implemented. The variabels used in this study consist of four independent variabels; they are employee satisfaction at work, employee turnover, training and employee productivity. Then, a dependent variabel (competitive advantage) as well as an intervening variabel (performance) are also used. The data  are primary data, derived from the questionnaires consisted of closed questions. The questionaires are deployed in 68 respondents. After analyzing the data, the result say that the performance variabel provides the most direct influence on competitive advantage. The productivity variabel  gives the least impact on the competitive advantage. Then, turnover variabel of employee provides the greatest indirect effect on the competitive advantage, while the productivity variabel provides the least indirect influence on the competitive advantage.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AKUNTAN PUBLIK S., Ardiani Ika; Wibowo, Ricky Satria
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1948

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris faktor-faktor yang mempengaruhi independensi penampilan akuntan publik baik secara parsial dan simultan. Faktor-faktor tersebut adalah financial interests, hubungan bisnis dengan klien, pelayanan asuransi dan audit, hubungan antara klien atau yg diaudit dengan auditor, kompetisi antara Kantor Akuntan Publik (KAP), ukuran KAP dan audit fee. Populasi dalam penelitian ini adalah para auditor di akuntan publik di Semarang tahun 2009. Metode penyeleksian sampel yang digunakan adalah convenience sampling dan jumlah respondennya 35. Alat analisis yang digunakan adalah multiple regression analysis. Dimulai dengan analisis kuantitatif untuk mengetes validitas dan reabilitas. Kemudian dilanjutkan uji asumsi klasik termasuk normality, multicollinearity, and heteroscedastisity. Hasil menunjukkan bahwa 6 variabel yang sudah dikaji secara simultan dan partial tersebut mempunyai efek yang signifikan terhadap independensi penampilan akuntan publik dengan R square 0.749. The objective of this study is to test empirically the factors that influence the independence of public accountant appearance both partially and simultaneously. The factors cover financial interests, business relationships with clients, assurance services and audit services, the length of relationship between client or auditee and auditor, the competition between Public Accountan Offices (KAPs), the size of KAP, and audit fee. The population in this study was the auditors who worked in the public accountant’s office in Semarang in 2009. The sample selection method is a convenience sampling and the  number of  respondents are 35. The Analysis tools used is multiple regression analysis. It starts by applying quantitative analysis to test the validity and reliability. Then, it is continued by testing the classical assumptions which include normality, multicollinearity, and heteroscedastisity. The result shows that the six variables which have been studied partially and simultaneously have a significant effect on the independence appearance of public accountant with adjusted R Square of 0.749.
Co-Authors Adhitya Hendra Ahmad Haris Albertus Wijaya Kurniawan Alfiana Andarista Puji Rahayu Anik Puji Lestari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Arriani Agustina Arum Sasi Andayani Ayu Fitriani Citra Rizkiana Dahana Agni Redian Muslimin Faerdi Dede Hertina Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dita Mawar Indrasti Dwi Fitriani Dwi Widi Pratito Sri Nugroho Dzikriyah Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Enggal - Prayugo Erna Susanti Ernawati, Nina Ferry Agus Setiawan Fransiska Laelatul Luviana Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Iin Indri Lestari Indarto Indarto Indarto Indarto Indarto Indarto Indrayani, Rejeki Ari Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kurnia Rina Ariani Kurniawan Eko Prasetyo Lailatul Asna Liana Rokhawati Liki Melati Lulus Prapti N. S. Surjanti Lupi Susanti M. Hasan Ma'ruf Marlia Dina Karantika Muflihati Nur Fauzah Muhammad Ridwan Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nur Hidayat Nurul Khamim Pahlawansyah Harahap Pambudi Bowo Leksono Prastiti, Dina Sita Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Risti Ulfi Hanifah Rita Wijayanti Rizky Laelatul Fatmawati Rokhawati, Liana Rosyati - Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Dian Indriana Tri Lestari Rr. Lulus Prapti Nugroho Setiasih Surjanti Saifudin Saifudin Septi Ratnasari Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Sujito Sylviana, Netty Syukhron, Rifqi Aliza Trifena Ayu Anggreini Utami Utami Vensy Vydia Vensy Vydia Wahdi, Nir Setyo Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Yohana Agusrina Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti Yunu Kurnelia Yuliana