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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
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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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.
Pengaruh Kepemilikan Manajerial dan Investment Opportunity Set Terhadap Kebijakan Hutang Dengan Free Cash Flow Sebagai Variabel Moderasi Siti Munajah; Dirvi Surya Abbas; Hustna Dara Sarra
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.v1i4.594

Abstract

The purpose of this study was to examine the effect of managerial ownership and investment opportunity set on debt policy with free cash flow as a moderator in manufacturing companies in the health sub-sector listed on the IDX. The population in this study includes all manufacturing companies in the health sub-sector listed on the IDX in 2017 2021, totaling 40 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data.regression analysis with the Moderated Regression Analysis (MRA) test. The results of this study indicate that the investment opportunity set has an effect on debt policy, and managerial ownership has no effect on debt policy policies. Free cash flow as a moderator is not able to moderate managerial ownership, investment opportunity sets on debt policy, but Free cash flow as a moderator is able to moderate debt policy.
Pengaruh Perencanaan Pajak, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Citra Kharisma Putri Tias; Dirvi Surya Abbas; Mohamad Zulman Hakim
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.v1i4.595

Abstract

The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.
Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan dan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak OP UMKM Tristianti Muzayana; Dirvi Surya Abbas; Indra Gunawan Siregar
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.v1i4.596

Abstract

Micro, Small and Medium Enterprises (MSMEs) are growing rapidly in fulfilling people's daily needs. MSMEs also participate in tax payments. According to the statement of the Directorate General of Taxes (DGT) that MSMEs have not maximally contributed to tax revenue. The success of this tax revenue effort is determined by several factors. This study aims to evaluate the factors that influence MSME taxpayer compliance. The results showed that spiritual intelligence and understanding of taxation did not have a significant influence on MSME taxpayer compliance. However, tax regulations have a significant influence on MSME taxpayer compliance.
Pengaruh Kepemilikan Manajerial, Dewan Komisaris, Tipe Industri dan Umur Perusahaan Terhadap Sustainability Reporting Anisa Anisa; Dirvi Surya Abbas; Hustna Dara Sarra
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.v1i4.597

Abstract

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.
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