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Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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Pengaruh Kualitas Auditor Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Anjar Prianti; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research is to determine the effect of audit quality, and audit committee the audit delay. Independent variables used in this research is audit quality and committee audit. While the dependent variable for this research is the audit delay. The selectiom of the sample in this research is using the purposive sampling method. The selected sample in this research are 10 food and beverage companies oh the IDX the period of 2016 – 2019. The results showed that audit quality has a significant positive effect on audit delay, audit committee has a significant positive effect on audit delay.
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Property And Real Estate Yang Terdaftar Di Bei Periode 2016-2020) Baitika Ayu Lestari; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to analyze the factors that influence earnings management in real estate and property sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The design of this study uses an explanatory causality design with path analysis. The population of this study includes all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results showed that: (1) managerial ownership (KM) had no effect on earnings management with a t-count value of 1.363 and sig 1 tailed 0.182: 2 = 0.091. (2) Profitability (ROA) has a positive and significant effect on earnings management with a t value of 3.287 and a value of sig 1 tailed 0.002 : 2 = 0.001 and has a positive beta value. (3) Leverage (DER) has a positive and significant effect on earnings management with a t-count value of 2.316 and a value because of sig 1 tailed 0.027: 2 = 0.0135 and has a positive beta value. (4) Firm size (SIZE) has a negative effect on earnings management with a t value of 1.817 and a value of sig 1 tailed 0.078 : 2 = 0.039 and has a negative beta value
Pengaruh Karakteristik Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) Pada Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Siti Fatimah; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Audit delay or the completion of the audit period may affect the timeliness of the information published and can affect the level of uncertainty that decision based on published information. Characteristic of the company is one of the factors that affect audit delay. This research aimed to examine the influence of the characteristics of the company, which consists of company size, solvency, profit or loss company on audit delay in the manufacturing companies listed on the Indonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence on audit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed on the IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used to obtain the sample size by 69 manufacturing companies with the acquisition of observational data as much as 276. Multiple regression analysis is used to test hypotheses to explain the relationship between the variables in this research. The results of the partial examination showed that all independent variables are characteristics of the company consists of company size, solvency, profit or loss of the company, and the size of the Public Accounting Firms has a significan influence on audit delay
Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi Arry Eksandy; Dirvi Surya Abbas
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2152

Abstract

The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed that Earnings Per Share and Book Value of Equity showed a positive effect on the Share Price, then, Funding Cash Flow, Return on Assets and Return on Assets moderate the Operating Cash Flow negatively evaluating the Stock Price. Whereas Operating Cash Flow, Investment Cash Flow, and Current Ratio do not affect the stock price. Keywords: Stock Prices, Cash Flow, Finance Ratio
Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya Muhamad Sirojudin; Mokhammad Ihsanuddin; Eni Nuraeni; Dirvi Surya Abbas
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4005

Abstract

Abstract This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi. The dependent variable in this study is individual taxpayer compliance, and the independent variables in this study are understanding of tax regulations, service quality, tax sanction, willingness to pay taxes, and the application of filling. This research was conducted at KPP Pratama Kosambi Tax Service in the Tangerang area. The number of respondents in this study were 74 respondents. The sampling method in this study is incidental sampling. The result of this study conclude that the understanding of tax regulations has a negative and significant effect on taxpayer compliance. Service quality has a positive effect on individual taxpayer compliance. Tax sanctions have a positive and significant effect on individual taxpayer compliance, the desire to pay taxes has a negative and insignificant effect on individual taxpayer compliance. And the application of e-filling has no effect and is not significant on individual taxpayer compliance Keywords: Understanding of Tax Regulations, Service Quality, Tax Sanctions, Willingness to Pay Taxes, and Implementation of e-Filling
Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal Dirvi Surya Abbas; Savira Yenita Sari; Mohamad Zulman Hakim; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4058

Abstract

Abstract This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes, and Remaining Budget Financing
Pengaruh Financial Distress, Risiko Litigasi, Tax Incentives terhadap Accounting Prudence dengan Firm Size sebagai Variabel Moderasi Putri, Jesika; Abbas, Dirvi Surya; Dwicahyani, Rizka Meri
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.1957

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Distress, Risiko Litigasi, dan Insentif Pajak terhadap Accounting Prudence, dengan Firm Size sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Dari total 172 perusahaan dalam populasi, sebanyak 16 perusahaan terpilih sebagai sampel melalui metode purposive sampling. Data yang digunakan bersumber dari data sekunder, dan analisis dilakukan menggunakan perangkat lunak E-Views 12.0. Hasil penelitian menunjukkan bahwa secara simultan, Firm Size mampu memoderasi hubungan antara Financial Distress, Risiko Litigasi, dan Insentif Pajak terhadap Accounting Prudence. Secara parsial, Financial Distress memiliki pengaruh signifikan terhadap Accounting Prudence, sedangkan Risiko Litigasi dan Insentif Pajak tidak menunjukkan pengaruh signifikan terhadap variabel tersebut. Penelitian ini menyoroti peran Firm Size dalam memperkuat hubungan antara faktor risiko keuangan dan kehati-hatian akuntansi di sektor pertambangan di Indonesia.
Determinant of Financial Distress with Institutional Ownership as Moderation in Indonesian Manufacturing Companies Abbas, Dirvi Surya; Nurfitriani, Chantika; Rahmawati, Aisyah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2601

Abstract

ABSTRAK Penelitian ini bertujuan menguji pengaruh sales growth, agresivitas pajak, dan operating capacity terhadap financial distress, serta peran moderasi kepemilikan institusional pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi penelitian meliputi 201 perusahaan manufaktur yang selalu listing selama empat tahun. Sampel sebanyak 64 perusahaan dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa sales growth dan agresivitas pajak berpengaruh signifikan terhadap financial distress. Namun, operating capacity tidak memiliki pengaruh signifikan terhadap financial distress. Lebih lanjut, kepemilikan institusional terbukti memoderasi hubungan antara sales growth dan agresivitas pajak terhadap financial distress. Sebaliknya, kepemilikan institusional tidak mampu memoderasi pengaruh operating capacity terhadap financial distress. Kesimpulan ini memberikan wawasan mengenai faktor-faktor yang berkontribusi terhadap financial distress dan peran tata kelola dalam konteks perusahaan manufaktur. ABSTRACT This study aims to examine the effect of sales growth, tax aggressiveness, and operating capacity on financial distress, as well as the moderating role of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The research population includes 201 manufacturing companies that have always been listed for four years. A sample of 64 companies was selected using purposive sampling method. The results showed that sales growth and tax aggressiveness had a significant effect on financial distress. However, operating capacity has no significant effect on financial distress. Furthermore, institutional ownership is proven to moderate the relationship between sales growth and tax aggressiveness on financial distress. In contrast, institutional ownership is unable to moderate the effect of operating capacity on financial distress. These conclusions provide insights into the factors that contribute to financial distress and the role of governance in the context of manufacturing firms.
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, MEKANISME BONUS, DAN INTANGIBLE ASET TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Yaramah, Wati; Abbas, Dirvi Surya; Wibowo, Maharani Nur Restu; Setiawan, Miyah Maulidah; Lindeawati, Putri
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.446

Abstract

The purpose of this study is to determine the effect of profitability, tunneling incentives, bonus mechanisms, and intangible assets on transfer pricing with taxnminimization as a moderating variable in Consumer Non-Cyclicals sub-sectormcompanies listed on the Indonesia Stock Exchange (IDX). The research time periodnused was 5 years, namely the period 2018 – 2022. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the IndonesianStock Exchange website. The analytical method used is panel data regression analysis. The results of the study show that the bonus and intangible asset mechanisms have an effect on transfer pricing. Tax minimization is able to moderate the effect of inventive tunneling on transfer pricing, but cannot moderate the effect of profitability, bonus mechanisms, and intangible assets. Profitability, bonus mechanisms and intangible assets together have an influence on transfer pricing.
PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI Abbas, Dirvi Surya; Dewi, Siti Ratna; Fauzia, Elsa; Wulida, Scherly Vigid; Utami, Gayatri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7660

Abstract

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance
Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Adristi Eka Putri Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Ahmad Zaki Mubbarok Aisya Mauliadiana Aisyah Rahmawati Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Alya Melsa Luna Amelia, Siti Nur Ananta Pasya Octaviani Andriani, Rosedian Anggi Aprilia Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Anif Yanuar Y.I Anindya Ramadhani Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiana Salsabila Putri Ardiyanti, Anita Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy Asep Sutarman Asri Fitri Annisa Asri Fitri Annisa Atika Meliana Putri Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari Basuki BASUKI Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Bella Nadiyah Putri Bella, Raesita Budi Rohmansyah Cahya sinta sari Cahya sinta sari Carisa Dea Ananda Carissa Azka Pramatya Chaerul Anam Chantika Nurfitriani Chika Amanda Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Devina Ika Dewi Aprianti Dewi Novita Sari Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi Rahmawati Dewi, Siti Ratna Dina Fransiska Diva Septy Annisa Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Efta Widiyah Eka Indah Trisnawati Eko Sudarmanto Elissa Putri Rosalia Elsa Audia Utami Elvina Sephia Hardiyanti Elvina Shepia Hardianti Elvira Oktaviani Endang Wahyuni Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Faiz Dzikrullah Fani Apriliyani Fani Apriliyani Farah Fauziah Farah Fauziah Fauzia, Elsa Febrian Pamela Febry Valentina Fenny Setyawati Fina Septa Helennia Firda Khalimatussyadiyah Gadis Ayu Rizky Darmala Galuh Putri Maharani Geo Putri Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ika Ismatul Hawa Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imelda Dwi Aprilliani Imma Maharani Fitriah Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri Ivan Erlangga Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Kimsen Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kurniawati, May Mulan Kusdianto, Kusdianto Lauw Tjun Tjun Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia Marisa Harahap mas Kismanah Maulana Abbas Maulana Yusuf Aji Wibowo Mega Fatimah Rosana Melin Fitryani Mellani Devita Putri Mellani Devita Putri Mia Novianti Miftha Aulia Rahma Mikrad mikrad Moh Khoirul Anam Mohamad Adrian Agus Pratama Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Munawar Muchlish Murniadi, Murniadi Mutia Khalisah Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Naysya Indriamy Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Petty Aprilia Sari Pingkan Pramudita Putri Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramdanu Nugroho Rara Andini Ratih Khoirotun Nisa Reni Anggraeni Reni Anggraeni Renita Yulian Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rijal Junaedi Rima Dwi Amanda Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riski Ulan Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar Rohmansyah, Budi Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Rusmiati Rusmiati Ryan Davis Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sasa Suratman Saskia Imelda Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Selvy Aprilianti Septi Ludianah Septian Tri Putra Setiawan, Miyah Maulidah Shalsabila Herman Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Silvia Athikasuri Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Fazriani Siti Munajah Siti Nurjanah Siti Nursiah Siti Rahmah Nuraini Siti Romdona Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sri Wahyuni Sriyanto Sriyanto Suparman Suparman Suparman Susilawati Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Tiara Devianti Tita Agustianingrum Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widya Ayu Lestari Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yolanda Ernawanto Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zachrasari Laksono Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah