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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Media Ekonomi dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANCIAL : JURNAL AKUNTANSI Jurnal Dinamika UMT BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Buana Akuntansi JBMR: Journal of Business and Management Review JES (Jurnal Ekonomi Syariah Journal of Sustainable Tourism and Entrepreneurship International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Multicience INTELEKTIVA Jurnal Akuntansi Bisnis Pelita Bangsa Daengku: Journal of Humanities and Social Sciences Innovation Dynamic Management Journal JCDD Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Intelek Insan Cendikia International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance Balance : Jurnal Akuntansi dan Bisnis Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Kendali Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen AI, Innovation, and Resilience for the Environment Journal

Abbas, Dirvi Surya

Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia

Author-ID : 1021962

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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Return of beverage and food companies in Indonesia and its factors Abbas, Dirvi Surya; Hidayat, Imam
Journal of Sustainable Tourism and Entrepreneurship Vol. 1 No. 4 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v1i3.386

Purpose: This study aimed to determine the impact on stock returns of food and beverage companies in Indonesia during the period 2013-2018 of instrument finance and systemic risk. Methodology: The sampling technique used purposive sampling. Based on the predetermined criteria, eight companies. Data used secondary data obtained from IDX. The method used is regression analysis logistic panel data. Results: Return on equity & systematic risk affected stock returns. Price earning ratio & debt to equity ratio did not affect stock returns. Limitation: The data used is only for food and beverage companies and does not include manufacturing companies as a whole. Contribution: Investors are expected to analyze the company's condition that will invest their capital; besides using technical analysis, it is also better to use fundamental analysis. Keywords: Instrument finance, Systematic risk, Return

Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Mohamad Zulman Hakim; Aprilliani Tri Wiyanti; , Imam Hidayat; Januar Eky Pambudi; Dirvi Surya Abbas; Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1056

This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.

The influence of green accounting, corporate social disclosure, carbon emission disclosure, and green product innovation on firm value Abbas, Dirvi Surya; Umaroh, Ameliani Zeila
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v28i2.14523

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, CSR, CED, dan GPI terhadap Firm Value pada perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Data diperoleh dari laporan keberlanjutan dan keuangan dengan analisis regresi berganda. Sampel yang digunakan dalam penelitian ini berjumlah 100 dipilih dengan menggunakan metode purposive sampling dengan mempertimbangkan beberapa kriteria yang telah ditetapkan sebelumnya. Data dianalisis menggunakan teknik regresi data panel dengan bantuan software E-views 12. Hasil dari penelitian ini menunjukkan bahwa CSR signifikan meningkatkan Firm Value di semua kategoIri perusahaan. CED dan GPI berpengaruh positif hanya pada perusahaan dengan CSR rendah, sementara Green Accounting tidak berpengaruh. Temuan ini menyoroti pentingnya tanggung jawab sosial dan inovasi hijau, khususnya bagi perusahaan dengan reputasi keberlanjutan yang sedang berkembang. Penelitian ini memberikan wawasan praktis untuk perusahaan dan pembuat kebijakan dalam merancang strategi keberlanjutan.

Pengaruh Ukuran Perusahaan, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing Purba, Fany Dewi Irma; Abbas, Dirvi Surya; Hidayat, Imam
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 1 No. 3 (2024): January
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v1i3.17

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, mekanisme bonus, dan kepemilikan asing terhadap Transfer Pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2020. Populasi penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 20 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa mekanisme bonus berpengaruh negatif signifikan terhadap Transfer Pricing, ukuran perusahaan dan kepemilikan asing tidak memiliki pengaruh signifikan terhadap Transfer Pricing, dan ukuran perusahaan, mekanisme bonus, dan kepemilikan asing secara bersama-sama berpengaruh terhadap Transfer Pricing.

FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION Mohamad Zulman Hakim; Epekele Wisdom; Dirvi Surya Abbas; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.163

This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential.

PENGARUH ALTMAN Z-SCORE” DAN SPRINGATE S-SCORE SEBAGAI ALAT PREDIKSI POTENSI KEBANGKRUTAN TERHADAP HARGA SAHAM (pada perusahaan batubara yang listing di bursa efek indonesia periode 2016-2018) abbas, Dirvi surya; Kusdianto, Kusdianto; Inayah, Lailatul
Dynamic Management Journal Vol 4, No 1 (2020): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i1.2083

Penelitian ini bertujuan untuk mengetahui apakah informasi Altman Z-Score” dan Springate S-Score digunakan oleh investor untuk mengambil keputusan investasi yang tercermin dari Harga Saham. Altman Z-Score” dan Springate S-Score yang diukur dengan rasio keuangan yang mencakup yaitu working capital to total asset, retained earning to total asset, earning before interest and taxes to total asset, book value of equity to book value of total debt, net profit before taxes to current liabilities, dan sales to total assets. Penelitian ini menggunakan sampel perusahaan sektor Batubara selama tahun 2015-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 12 perusahaan selama 3 tahun yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan SPSS versi 16.0. Hasil penelitian ini menunjukan bahwa secara parsial Altman Z-Score” dengan Nilai t-hitung Altman Z-Score” sebesar 4,536, sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Altman Z-Score” (4,536) > ttabel (1.690) dan nilai Sig. 0,000 < 0,05 maka dapat disimpulkan bahwa variabel Altman Z-Score” dalam penelitian ini memiliki pengaruh terhadap Harga Saham. Altman Z-Score” mempunyai koefisien regresi kearah positif sebesar 20,871 (20,87%) dengan Konstanta kearah negatif sebesar -6.900, sementara Nilai t- hitung Springate S-Score sebesar -1.954 sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Springate S-Score (-1.954) > ttabel (1.690) dan nilai Prob. 0.059 > 0,05 maka dapat disimpulkan bahwa variabel Springate S-Score dalam penelitian ini tidak memiliki pengaruh terhadap Harga Saham. Springate S-Score mempunyai koefisien regresi kearah negatif sebesar -6,220 (62,20%) dengan Konstanta kearah negatif sebesar -6.900.

The Influence of CEO Ethnicity, Institutional Ownership, and Independent Board of Commissioners on Sustainability Reporting with Profitability as a Moderating Variable Dirvi Surya Abbas; Abduh Hafizh Rabbani; Muhamad Rafli
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.701

This study aims to empirically examine the effects of CEO Ethnic, Institutional Ownership and the Independent Board of Commissioners on Sustainability Reporting with Profitability as a moderating variable. The research population comprises all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Using a purposive sampling technique, the study collects 50 samples across those years. Researches obtained second data from financial reports and annual reports published on the official website of the respective company. The study conducts a panel data logistic regression analysis using EViews software. The results reveal that CEO Ethnic, Independent Board of Commissioners do not significantly influence Sustainability Reporting. In contrast, Institutional Ownership has a positive effect. Furthermore, Profitability weakens the influence of CEO Ethnic and the Independent Board of Commissioners on Sustainability Reporting, while strengthening the relationship between Institutional Ownership and Sustainability Reporting.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v1i3.386

Analysis Of Factor Affecting Financial Distress Moderated By Institutional Ownership Hamdani Hamdani; Dirvi Surya Abbas; Imam Hidayat; Noorkartina Mohamad
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.35800

Purpose: This research was conducted on manufacturing companies in Indonesia. This study aims to find out how the relationship between sales growth, tax aggressiviness, and operating capacity to the financial distress of manufacturing companies in Indonesia with moderated institutional ownership Methodology/approach: The secondary data collection method is the purposive sampling method. Data will be selected according to the criteria. The data test used Descriptive Analysis of Statistics, Chow, Hausman and LM. The hypothesis test uses panel data regression model test and moderated regression analysis. Findings: Based on the results of the study, it shows that there is an influence of negative sales growth, and tax aggressiveness on financial distress. Institutional ownership is able to moderate sales growth and operating capacity against financial distress. Practical implications: In order for investors to be able to know the latest factors that manage sales growth and operating capacity well and increase institutional ownership supervision of the company's operational activities, can play an important role in reducing financial distress. Originality/value: There is still limited research in Southeast Asian countries on the role of institutional ownership in reducing financial distress as a moderation variation, as well as to complement the existing research shortcomings, by raising the types and effects of the role of institutional ownership as a moderation

Analyze of Audit Delay With The Roles Reputation, Fee, Traits, and Tenure as Mediation Amelia, Siti Nur; Abbas, Dirvi Surya
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42879

Purpose: This study examines the effect of audit firm reputation, audit fee, and auditor characteristics including certification and gender on audit delay, with audit tenure as a mediating variable, focusing on industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology/approach: A quantitative research design was employed using panel data regression analysis to investigate both direct and indirect relationships among the variables. The study utilized 425 firm-year observations from 85 manufacturing companies, analyzing the mediating effect of audit tenure through the Sobel test and path analysis. Findings: The results reveal that audit firm reputation has a positive and significant effect on audit delay, indicating that reputable or Big Four–affiliated firms are associated with longer audit completion periods. In contrast, audit fee has a negative and significant effect, suggesting that higher audit fees accelerate audit completion. Auditor certification, auditor gender, and audit tenure do not have a significant direct effect on audit delay. Furthermore, audit fee significantly influences audit tenure, while audit tenure does not mediate the relationship between audit firm reputation, audit fee, and auditor certification on audit delay. However, audit tenure significantly mediates the relationship between auditor gender and audit delay. Practical implications: These findings suggest that both institutional factors (audit firm reputation) and economic factors (audit fee) play important roles in determining audit timeliness. While reputable firms may prioritize procedural thoroughness, adequate audit compensation enhances efficiency. The selective mediating role of audit tenure also indicates that engagement continuity does not universally improve audit timeliness. Originality/value: This study contributes to the audit delay literature in emerging markets by integrating firm-level and auditor-level determinants and examining audit tenure as a mediating factor, offering theoretical and managerial implications for improving audit quality and timeliness in Indonesia’s manufacturing sector.

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

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