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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Ekonomi dan Bisnis 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 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 Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA 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, Manajemen Pariwisata dan Perhotelan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen 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 Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 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 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
Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit terhadap Audit Report Lag: Implikasi bagi Efisiensi Audit dan Ketepatan Waktu Laporan Pakpahan, Ramses; Abbas, Dirvi Surya
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.v8i2.7809

Abstract

This study examines the influence of Audit Fee, Audit Tenure, and Audit Rotation on Audit Report Lag, focusing on manufacturing companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2017–2021 period. The research is motivated by the importance of timely financial reporting, which significantly impacts stakeholders' decision-making processes. However, prolonged Audit Report Lag remains a challenge, and limited studies have addressed its relationship with these audit variables, creating a gap in the literature. This study employs panel data regression analysis on data from 33 companies over the five-year period, resulting in 165 observations. Secondary data were obtained from audited financial statements and corporate disclosures. The findings reveal that Audit Fee and Audit Tenure have a significant negative effect on Audit Report Lag, indicating that higher fees and longer auditor-client relationships can expedite reporting. Conversely, Audit Rotation shows a positive relationship with Audit Report Lag, suggesting that auditor changes may delay reporting. These findings provide valuable insights for regulators, auditors, and companies to enhance the efficiency and timeliness of audits
THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES Hidayat, Imam; Abbas, Dirvi; Hamdani, Hamdani; Saad, Asni
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14308

Abstract

The Sun Nusantara Prima (SNP) designed incorrect receivables by generating fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was unable to report the detection of a fraudulent scheme in SNP's financial statements. The research aims at investigating the influence of firm complexity, size, and independent commissioners on audit fees. The research's population consisted of manufacturing companies that were listed on the BEI. The complexity of the firm and Audit quality influenced the audit fee. Company size and The Independent Commissioner had no significant effect on audit fees. Furthermore, the Company's Complexity affected audit costs with audit quality as a mediating variable. These findings were inconsistent with the agency's theory, where lack of independent commissioner supervision suppressed management intervention against auditors so that sometimes they were given information that was not relevant and reliable. Therefore, public accountants made mistakes in making their opinions.
The Influence Of Islamic Corporate Social Responsibility, Intellectual Capital, And Independent Commissioners On Financial Performance Moderated By Risk Management Salamah, Siti; Abbas, Dirvi Surya
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7978

Abstract

Financial performance plays an important role in a company, and good financial services can have a positive effect on the company. The purpose of this study is to investigate and demonstrate the influence of Islamic Corporate Social Responsibility (ICSR), intellectual capital, and independent commissioners on financial performance, with risk management as a moderating variable. The research population consists of companies listed on the Jakarta Islamic Index 70 (JII 70) during the period 2020–2023, with a sample of 17 companies selected using purposive sampling. Data were analysed using Moderated Regression Analysis (MRA). The results indicate that ICSR has a negative impact on financial performance, intellectual capital has a significant positive impact, while liquidity has a significant negative impact on financial performance. Risk management can moderate the effect of ICSR on financial performance. Risk management cannot moderate the effect of IC on financial performance, but it can moderate the effect of independent commissioners on financial performance. This study can complement existing theories and research findings, provide references for improving and enhancing company performance, and assess benefits.
THE INFLUENCE OF COMPANY SIZE, INSTITUTIONAL OWNERSHIP, MEDIA EXPOSURE, MANAGERIAL OWNERSHIP AND CASH HOLDING ON INCOME Dirvi Surya Abbas; Kimsen; Indriani Nour Fitriana; Siti Rahmah Nuraini; Romdona, Siti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.976

Abstract

The Purpose Of This Study Is To Determine The Effect Of Company Size, Institutional Ownership, Media Exposure, Managerial Ownership, Cash On Income Smoothing. This Study Uses A Quantitative Approach, Panel Data Regression Analysis. The Study Sample Consists Of 175 Non-Cyclical Consumer Sector Companies With The Purposive Sampling Method. Research Results Show That Company Size And Institutional Ownership Have A Negative Impact On Income Smoothing Because High Company Size And Institutional Ownership Will Avoid Fluctuative Income Changes For Investors Who Will Liquid Their Shares, Media Exposure Has A Positive Impact On Income Smoothing Because High Media Exposure Can Reduce The Company's Income Smoothing, Managerial Ownership And Cash Holding Have No Influence On Income Smoothing Because It Can Experience Long-Term Losses While Cash Is Only Functional So It Does Not Can Be Used In Income Smoothing
The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting Masruroh, Umi; Abbas, Dirvi Surya; Hidayat, Imam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7985

Abstract

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables of the corporate governance mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.
The Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable Ananda, Carisa Dea; Abbas, Dirvi Surya; Hidayat, Imam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7992

Abstract

The number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports. In terms of numbers, the audit report lag is measured in days. The purpose of this research is to investigate the relationship between auditor industry specialization and audit report latency, as well as the effects of auditor tenure, firm size, and the size of public accounting firms. Using a purposive selection approach, 71 firms were selected for the study's sample from the population of manufacturing enterprises listed on the Indonesia Stock Exchange between 2019 and 2023. For this data analysis, we flipped to Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on audit report lag, business size had a favorable effect, and public accounting firm size had no effect. Although auditor sector specialization can lessen the influence of business size on audit report delay, it cannot offset the impact of public accounting firm size and audit duration in general.
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Biaya audit Abbas, Dirvi Surya; Rauf, Abdul; Makmun, Syukron; Nurhuda, Hengki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12959

Abstract

The purpose of this study was to examine the effect of leverage, firm size and profitability on audit fee. The population in this study consisted of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used is secondary data. Data analysis was carried out with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Firm Size has a positive effect to audit fee, while profitability and leverage does not have significant effect to the Audit Fee
Pengaruh Advertising, Capital Expenditure, Pendidikan CEO, Pendidikan CFO dan Karakter Eksekutif Terhadap Tax Avoidance Yani, Sari Putri; Hamdani, Hamdani; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1572

Abstract

This study aims to determine the influence of advertising, capital expenditure, CEO education, CFO education, and executive character on tax avoidance. The study period used is from 2019 to 2023. The study population includes financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used is purposive sampling, utilizing the Eviews 12 data analysis program. Based on the established criteria, 8 companies were identified as meeting the criteria. The analysis method used was panel data regression analysis. The results of this study indicate that advertising and capital expenditure partially influence tax avoidance, CEO education partially influences tax avoidance, CFO education does not partially influence tax avoidance, and executive character does not partially influence tax avoidance.
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Ukuran Perusahaan Terhadap Kualitas Laba Dengan Kepemilikan Manajerial Sebagai Moderasi Riani , Alin; Hamdani, Hamdani; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1610

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, pertumbuhan laba dan ukuran perusahaan terhadap kualitas laba dengan kepemilikan manajerial sebagai moderasi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dengan menggunakan program pengolahan data Eviews 12. Berdasarkan kriteria yang telah dilakukan, diperoleh 9 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh negatif terhadap kualitas laba, sedangkan pertumbuhan laba dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Kepemilikan manajerial memperkuat pengaruh struktur modal terhadap kualitas laba, sedangkan kepemilikan manajerial memperlemah pengaruh pertumbuhan laba dan ukuran perusahaan terhadap kualitas laba.
Pengaruh Perputaaran Persediaan, Total Asset Turnover, Struktur Modal terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai variabel moderasi Yusniar, Vrisca; Jayanih, Ahmad; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1638

Abstract

This research aims to determine the effect of inventory turnover, total asset turnover, capital structure on profit growth with company size as a moderating variable in food and beverage manufacturing sub-sector companies industry for the 2020-2024 period for 5 years. This sampling technique uses purposive sampling, and produces a sample of 10 companies so that there are 50 observation samples. The data used are secondary data obtained from the Indonesia Stock Exchange website. The analysis used in this study is panel data regression. This study uses Eviews12. The results of the study indicate that: 1) Inventory Turnover affects Profit Growth; 2) Total Asset Turnover affects Profit Growth; 3) Capital Structure does not affect Profit Growth; 4) Inventory Turnover can moderate the relationship between Company Size and Profit Growth; 5) Total Asset Turnover can moderate the relationship between Company Size and Profit Growth; 6) Capital Structure can moderate the relationship between Company Size and Profit Growth.
Co-Authors , Imam Hidayat Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Mubbarok Ahmad Zaki Mubbarok Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Ananda, Carisa Dea Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arnetta Valencia Qoys Arry Eksandy Asri Fitri Annisa Atika Meliana Putri Awaliah, Hilda Nur Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari Basuki BASUKI Basuki , BASUKI BASUKI Basuki Basuki Beby Ratna Sari Budi Rohmansyah Cahya sinta sari Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Dewi Aprianti Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain Hafira Isnain Hakim, Mohamad Zulman 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 Hidaya, Imam Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Irdawati Irdawati Irfan Fadholi Putra ISMAIL SYAM Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kusdianto, Kusdianto Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Melin Fitryani Melin Fitryani Mellani Devita Putri Mia Novianti Moh Khoirul Anam Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nela Dharmayanti Nindhy Sellyna Pratiwi Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nurfitriani, Chantika Nurhuda, Hengki Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Ardiana Salsabila Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramdanu Nugroho Reni Anggraeni Reni Anggraeni Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rohmansyah, Budi Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan Sasa Suratman Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Septi Ludianah Setiawan, Miyah Maulidah Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siregar, Rizki Bella Andhika Siroj Tholibin Siti Fatimah Siti Fazriani Siti Munajah Siti Nurjanah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati Susilawati, Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh, Umi Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud