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Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten) Firmansyah, Amrie
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.248 KB) | DOI: 10.22236/agregat_vol2/is2pp344-353

Abstract

Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has a location close to DKI Jakarta Province which is expected to have competent s in village financial management. Informants in this research are village government officers who understand the village financial management cycles. The results of this study concluded that the village financial management, in general, has been conducted accountably and transparently in accordance with the applicable rules. However, the implementation of village financial management is dominated by the head of the village government section, not the village treasurer who is supposed to the village finance management functions. This is due to the lack of standard operating procedures for village financial management, clear job description, and qualification of job competence. The low salaries in the village administration resulted in the reluctance of people to work in the village government. In addition, Rawa Burung Village does not have officers with an educational background in accounting. Keywords: village financial management, accountable, transparent
The Effect of Tax Uncertainty, Stock Market Liquidity, Earnings Management on Indonesian Firm's Investment Kurniawan, Validita; Firmansyah, Amrie
Jurnal Manajemen Teknologi Vol 18, No 2 (2019)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2019.18.2.2

Abstract

Abstract. The prosperous economy of the country is closely related to the role of investment, especially private sector investment. This study aims to examine the effect of tax uncertainty, stock market liquidity, and earnings management on firm's investment in Indonesia. Through an associative quantitative approach, this study analyzed firms listed on the Indonesia Stock Exchange from 2014 up to 2016 which is examined using the fixed effect model of panel data. The results of this study suggest that tax uncertainty and stock market liquidity are negatively associated with firm's investment. Meanwhile, earnings management is not associated with firm's investment.Keywords: Firm's investment, tax uncertainty, stock market liquidity, earnings management.Abstrak. Perekonomian suatu negara tidak terlepas dari peran investasi, khususnya investasi sektor swasta. Penelitian ini bertujuan untuk menguji pengaruh ketidakpastian pajak, likuiditas pasar saham, dan manajemen laba terhadap investasi perusahaan di Indonesia. Melalui pendekatan asosiatif kuantitatif, penelitian ini menganalisis perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2014 hingga 2016 yang diuji menggunakan model fixed effect dari data panel. Hasil penelitian ini menunjukkan bahwa ketidakpastian pajak dan likuiditas pasar saham memiliki pengaruh negatif terhadap investasi perusahaan. Sementara itu, manajemen laba tidak mempengaruhi investasi perusahaan.Kata kunci: Investasi perusahaan, ketidakpastian pajak, likuiditas pasar saham, manajemen laba
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA Puspitarini, Intan; Firmansyah, Amrie; Handayani, Dian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.563 KB) | DOI: 10.30871/jama.v1i2.501

Abstract

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets
EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH Eka Syahputri, Maylina Rahmad; Firmansyah, Amrie
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.692 KB) | DOI: 10.22441/profita.2019.v12.01.006

Abstract

This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well.
Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi Gufron, Ahmad; Firmansyah, Amrie; Firdaus, Firman Anugrah
Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.302 KB) | DOI: 10.35212/277626

Abstract

The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.
Edukasi Akuntansi Dan Pelaporan Keuangan UMKM X Di Era Pandemi Covid 19 Firmansyah, Amrie; Zulfa, Affan Muhammad; Prastica, Amalia Eka; Nabila, Anandya Adina; Aji, Azka Rifqi Prasetya; Lukyani, Christina Happy; Amallia, Excella Nala; Arifah, Lutfiyatul; Andi, Muhammad Rudi; Dewi, Niken Widyasari Permata; Wijaya, Reyhan Dharma; Krisabel, Teofani Tesa
Pengmasku Vol 1 No 1 (2021): Juni 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.606 KB) | DOI: 10.54957/pengmasku.v1i1.82

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi UMKM X dengan memberikan pemahaman dasar-dasar akuntansi, penggunaan aplikasi akuntansi Microsoft Excel, dan buku panduan dalam penyusunan laporan keuangan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan yaitu dengan melakukan observasi dan wawancara pendahuluan dengan calon mitra. Tahap kedua merupakan inti dari pelaksanaan kegiatan berupa bimbingan teknis kegiatan PKM. Tahap ketiga adalah monitoring kegiatan yang bertujuan untuk menampung permasalahan yang dihadapi oleh UMKM X dalam menyusun laporan keuangan secara mandiri. Berdasarkan kegiatan yang telah dilakukan, pemilik UMKM X cukup memahami dalam menyusun laporan keuangan. This community service activity aims to provide education and assistance for MSMEs by providing an understanding of the basics of accounting, the use of Microsoft Excel accounting applications, and guidebooks in preparing financial reports. The method of implementing community service activities consists of the planning stage through observation and preliminary interviews with potential partners, the implementation of activities in the form of technical guidance. The final stage is monitoring which aims to accommodate the problems faced by MSME X in preparing financial reports independently. Based on the activities carried out, the owners of MSME X are quite understanding in preparing financial reports.
The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity Firmansyah, Amrie; Febriyanto, Ahmad Sigid
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12976

Abstract

This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which amounted to 146 companies. The sampling technique used was purposive sampling and resulted in 420 units of analysis. This type of research is quantitative causality by performing hypothesis testing analysis is done by using multiple linear regression model. The findings of this research are tax avoidance will add to the risks that must be borne by investors thus increasing uncertainty over their investment. Investors consider that accrual profit management actions are opportunistic as risk-taking actions as well as real profit management actions. While on Capital Intensity, investors assume the information on the company’s fixed assets is not useful in making investment decisions. The conclusions that can be taken are tax avoidance, accrual profit management, and earnings management real positive to the cost of equity. However, capital intensity has a negative effect.
Edukasi Akuntansi dan Bimbingan Teknis Penyusunan Laporan Keuangan Usaha Mikro, Kecil, dan Menengah Firmansyah, Amrie; Arham, Amardianto; M. Elvin Nor, Aji
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v3i2.1766

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi UMKM dengan memberikan pemahaman dasar-dasar akuntansi, penggunaan aplikasi akuntansi UKM berbasis android, dan pengenalan standar akuntansi keuangan EMKM. Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam beberapa tahap. Tahap pertama adalah tahap perencanaan melalui observasi dan wawancara pendahuluan. Tahap kedua adalah pelaksanaan kegiatan berupa bimbingan teknis yang dilakukan dengan memaparkan materi, praktik penyusunan laporan keuangan, dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dihadapi oleh UMKM dalam menyusun laporan keuangan secara mandiri. Berdasarkan kegiatan yang telah dilakukan, pemilik UMKM XYZ selaku pengelola operasional bisnis UMKM cukup memahami dalam menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan untuk memastikan UMKM XYZ dapat menyusun laporan keuangan dengan benar.
PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhandono, Furqon; Firmansyah, Amrie
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.2039

Abstract

This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness.
MANAGERIAL ABILITY, MANAGEMENT COMPENSATION, BANKRUPTCY RISK, TAX AGGRESSIVENESS Nurfauzi, Ridwan; Firmansyah, Amrie
Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v18i1.2775

Abstract

Manager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the compensation received by management can also be a motivation for managers to act aggressively. Furthermore, the high risk of bankruptcy also puts pressure on managers to do cash tax saving  aggresively in order to maintain the company's life.This study is aimed to examine the effect of managerial ability, management compensation and bankruptcy risk on tax aggressiveness. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI)  during the period of 2011 to 2015. Using purposive sampling, this research obtained data from 36 companies. So the total sample in this study amounts to 180 observation data.Managerial ability is measured by Data Envelopment Analysis (DEA) and Tobit regression referring to Park et al (2015). Management compensation is measured by the total compensation received by the director during the fiscal year (Armstrong, Blouin and Larcker, 2012). Then the risk variables of bankruptcy will be measured by Altman’s prediction model of bankruptcy (Altman and Hotchkiss, 1995, 2006). The result shows that managerial ability has a positive significant effect on tax aggressiveness. Meanwhile, management compensation has a significant negative effect on tax aggressiveness. Furthermore, the bankruptcy risk has a significant positive effect on tax aggressiveness
Co-Authors Adi, Prasetya Adriansyah, Ramadhan Try Aisyah, Muthia Aji, Azka Rifqi Prasetya Alamsyah, Fadhil Maris Albana, Muhammad Said Alfani, Adhitya Alifa, Hasna Noor Alkhatiri, Mirwan Amallia, Excella Nala Amany, Talitha Syahda Amira, Aulia Andi, Muhammad Rudi Andy Kurniawan, Andy Antonius, Jenifer Anugrah, M. Sahib Saesar Anwar, Ravi Choirul Apriyanto, Reinardus Prasetyo Ardi, Aji Kusumo Ardiansyah, Risanto Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Ariawan, Yusri Arifah Fibri Andriani, Arifah Fibri Arifah, Lutfiyatul Arifin, Zanuar Aryotama, Putra Banuaji, Armananda Didha Baskoro, Sony Indra Benedictus, Suryagus Depari, Anggun Budi Utami S Dewantara, Reza Ardian Putra Dewi, Niken Widyasari Permata Dian Handayani Domas, Zico Karya Saputra Eka Syahputri, Maylina Rahmad Emanuel, Richard Estralita Trisnawati Estutik, Riska Septiana Fadly Bahrun, Muhammad Falbo, Teza Deasvery Falembayu, Adrian Fasita, Eta Febrian, Wahyudi Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Firaz, Ramiz Firdaus, Firman Anugrah Firdaus, Firman Anugrah Geno, Much. Rizal P. Ginting, Bintang Pratama Gufron, Ahmad Gufron, Ahmad Hadi, Navelya Hammast, Allia Hartanto, Lugas Hizkiel, Yusak David Husna, Mitsalina Choirun Hutomo, Priandaru Wahyu Ihsani, Masayu Annisa Indriana, Putri intan permata sari Irawati, Ayu Diana Jadi, Pramuji Handra Januardi Januardi, Januardi Jiwandaningtyas, Mellida Ema Jumig, Ilvandri Karyadi, Enrico Adhanur Krisabel, Teofani Tesa Kurniawan, Validita Kusuma, Cahya Adhi Kusumaningrum, Enggar Bayu Labadia, Dolly Legowo, Wukir Wijatmoko Lie, Chyntia Listyawati, Ratih Lukyani, Christina Happy LumbanGaol, Geby Agnes M. Elvin Nor, Aji Maharani, Dhiya Putri Marchelizi, Muthia Amelia Martinus, Jeremi Medina, Suhita Santi Melyawati Melyawati, Melyawati Mentari, Noor Sekar Muhammad Arif Budiman Muhammad Ilham Muhammad Noor muhammad rizky, muhammad Nabila, Anandya Adina Niansyah, Fitri Irka Wahyu Nisa Fadila, Silmiana Nizar Arifullah, Muhammad Nor, Aji Muhammad Elvin Nugroho, Sholehudin Adi Nurfauzi, Ridwan Nurhandono, Furqon Octa Cesara, Elisabeth Pamungkas, Pria Aji Pamungkas, Unggul Dwi Pangestu, Raja Permatasari, Marlina Perwira, Hendrik Piserah, Maya Prakosa, Dani Karismawan Prakosa, Dani Kharismawan Prasetyo, Dwanda Alde Prastica, Amalia Eka Prayuda, Jun Rifky Purnama, Eko Bayu Dian Purwanto, Eko Agus puspitarini, intan Puspitasari, Dhestiara Putra, Kelvin Krioagustin Putra, Raka Putri, Maritsa Agasta Putri, Martina Merdekawati Qadri, Resi Ariyasa Qodarina, Nurlaely Radita, Ferensia Rahman, Muhammad Abdul Izzatur rajagukguk, erwin Raymondo Sitanggang Razak, Nia Azizah Reza Ramadhan, Reza Rizki, Afidah Nur Rosman, Melisa Rosyida, Hasna Saifuddin, Ahmad Muflih Saing, Hendri Josep Salman, Irham Salsa Fahira, Nabilla Saputra, Muhammad Ferdian Saputro, Suryo Kencono Adi Sari Indriani, Titi Setiawan, Tommy Avif Setyaningtyas, Hany Sukma Sheila Sheila, Sheila Siallagan, Nelli Siburian, Andi Saputra Simanjuntak, Nency Febriani Simatupang, Cristanti Sismanyudi, Deddy Sri Rahayu Suhanda, Nopriyanto Hady Suhendi, Reni Sumadi, Mufti Istal Thofa Bhakti Nurroji Surahman, Andy Surahman Suryanto, Rohmat Sutjipto, Vanessa Fonda Tan, Reynaldo Tania Alvianita Pramudya Ticoalu, Reynold Tifah, Tifah Tjandra, Timothy Vinola Herawaty Wibowo, Puji Wibowo, Rifqi Hadi Wicaksono, Setyo Baskoro Widiastuti, Budiasih Widodo , Taufik Tri Widyaningrum, Meicha Rizka Widyansyah, Ahmad Surya Wijaya, Reyhan Dharma Wijoyo, Rohmat Kunto Winarto, Tjahjo Wulandari K, Andita Yuliana, Selly Florentina Yunidar, Artikayara Yusuf Yusuf zakiyuddin, Zakiyuddin Zharunisa, Zharunisa Zulfa, Affan Muhammad