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Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021) Lutvia Istiqomah; Dirvi Surya Abbas; Imam Hidayat; Sigit Budi Santoso
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.113

Abstract

very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling. The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.
Pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan, dan Volatilitas Penjualan Terhadap Persistensi Laba Melin Fitryani; Dirvi Surya Abbas; Imam Hidayat; Kimsen
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.114

Abstract

Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Muhamad Rafly Herdiansyah; Dirvi Surya Abbas; Imam Hidayat; Mohammad Zulman Hakim
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.116

Abstract

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance Muhammad Ikhlasul; Dirvi Surya Abbas; Hamdani Hamdani; Samino Hendrianto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.119

Abstract

ABSTRACT The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
Pengaruh Intellectual Capital, Inventory Turnover dan Profitabilitas Terhadap Financial Distress Riyana Eka Sapitri; Dirvi Surya Abbas; Sriyanto Sriyanto
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1663

Abstract

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.
Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Corporate Social Responsibility Sonia Nadia Muslimah; Dirvi Surya Abbas; Januar Eky Pambudi
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1664

Abstract

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility. Keywords: company size, sales growth, corporate social responsibility
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Islamic Social Reporting (ISR) Riesta Ayu Delia; Dirvi Surya Abbas; Eko Sudarmanto
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1665

Abstract

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).
SOSIALISASI STANDAR AKUNTANSI KEUANGAN TANPA ENTITAS PUBLIK GUNA PENINGKATAN KUALITAS PELAPORAN KEUANGAN PADA UMKM Dirvi Surya Abbas; Sigit Budi Santoso; Daniel Rahandri; Imam Hidayat
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19191

Abstract

Abstrak: UMKM ialah suatu usaha berbasis kemasyarakatan dengan bermacam-macam jenis usahanya serta berlokasi di kelurahan kotabumi – Kabupaten Tangerang. UMKM di kelurahan kotabumi memiliki permasalahan dalam proses usahanya, yakni: belum memiliki pemahaman akuntansi sesuai dengan SAK ETAP. Maka dari itu, Tim PkM mengadakan kegiatan sosialisasi akuntansi sesuai SAK ETAP untuk meningkatkan pengetahuan dan pemahaman tentang penyelenggaraan pembukuan akuntansi sesuai SAK ETAP dalam pengkondisian usaha pegiat UMKM. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Dan tahap ketiga, adalah evaluasi program. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi, dengan melibatkan 15 pegiat UMKM. Berdasarkan evaluasi yang dilakukan, diketahui bahwa pemahaman Pengenalan akun dasar pembukuan akuntansi sesuai SAK-ETAP mengalami peningkatan sebesar 90% dari sebelumnya yakni 15%. Kedua, Pengenalan mengenai pemahaman akuntansi terkait dari alur proses akuntansi sesuai SAK – ETAP mengalami peningkatan sebesar 75% dari sebelumnya yakni 50%. Dan ketiga, Pengenalan tata cara pembuatan pembukuan akuntansi sesuai SAK – ETAP mengalami peningkatan sebesar 65% dari sebelumnya yakni 50%.Abstract: MSME is a community-based business with various types of businesses and is located in the village of Kotabumi – Tangerang Regency. MSMEs in Kotabumi Village have problems in their business processes, namely: do not have an understanding of accounting in accordance with SAK ETAP. Therefore, the PkM Team held accounting socialization activities according to SAK ETAP to increase knowledge and understanding of the implementation of accounting bookkeeping according to SAK ETAP in conditioning the business of MSME activists. The first stage, is the Preparatory Stage. The second stage, is the implementation stage. And the third stage, is program evaluation. In order for the implementation to run well, two approaches were carried out, namely, socialization and discussion, involving 15 MSME activists. Based on the evaluation conducted, it is known that the understanding of the introduction of basic accounting bookkeeping accounts according to SAK-ETAP has increased by 90% from the previous 15%. Second, the introduction of related accounting understanding from the flow of the accounting process according to SAK – ETAP has increased by 75% from the previous 50%. And third, the introduction of accounting bookkeeping procedures according to SAK – ETAP has increased by 65% from the previous 50%.
Pengaruh Corporate Social Responsibility dan Enterprise Risk Management Terhadap Nilai Perusahaan Dylana Pricillia Anatasya; Dirvi Surya Abbas; Basuki Basuki
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.593

Abstract

The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.
Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid 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 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 Anam, Chaerul Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Anif Yanuar Y.I Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arian Firmansyah Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy 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 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 Desi Mardania Desi Rahmawati Devina Ika Dewi Aprianti DEWI NOVITA SARI 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 Dzikrullah, Faiz Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Elvina Sephia Hardiyanti Elvina Shepia Hardianti Elvira Oktaviani Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Faiz Dzikrullah Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fenny Setyawati Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain 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 Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Ihsanuddin, Mokhammad Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri 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 Kurniawati, May Mulan Kusdianto, Kusdianto Lauw Tjun Tjun 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 Mega Fatimah Rosana Melin Fitryani Melin Fitryani Mellani Devita Putri Mellani Devita Putri Mia Novianti 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 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 Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Mutia Khalisah Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi 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 Ramadhani, Anindya 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 Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar 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 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 Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Fazriani Siti Munajah Siti Nurjanah Siti Nursiah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni 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 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 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 Yolanda Ernawanto Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah