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All Journal Kajian Akuntansi Journal of Economics and Business UBS Healthy Journal Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Mey Maemunah
Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Pengaruh Kompetensi Auditor dan Implementasi e-Audit terhadap Kualitas Audit Alvita Firya Arethusa; Magnaz Lestira Oktaroza; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.359 KB) | DOI: 10.29313/bcsa.v2i2.4556

Abstract

Abstract. This study aims to examine the effect of auditor competence and e-audit implementation on audit quality. This research is a quantitative research with descriptive verification method with a survey approach. The sample in this study consisted of 31 respondents who were auditors at the West Java Province BPKP Representative Office. The source of data used in this study is the primary data source. The data collection technique used is a questionnaire distributed to auditors who work at the BPKP Representative Office of West Java Province. Testing the hypothesis used in this study using multiple regression analysis. The test results show that the competence of the auditor and the implementation of e-audit have a significant effect on audit quality. For further researchers, it is hoped that they can add research samples so that the results can generalize the theory more, besides that it is hoped that they can add other variables to examine the dependent variable of audit quality. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor dan implementasi e-audit terhadap kualitas audit. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif verifikatif dengan pendekatan survey. Adapun sampel dalam penelitian ini berjulam 31 responden yang merupakan auditor pada Kantor Perwakilan BPKP Provinsi Jawa Barat. Sumber data yang digunakan dalam penelitian ini yaitu sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner yang disebarkan pada auditor yang bekerja pada Kantor Perwakilan BPKP Provinsi Jawa Barat. Pengujian hipotesis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa kompetensi auditor dan implementasi e-audit berpengaruh signifikan terhadap kualitas audit. Bagi peneliti selanjutnya, diharapkan dapat menambah sampel penelitian agar hasilnya lebih menggeneralisasikan teori, selain itu diharapkan mampu menambahkan variable lainnya untuk meneliti variable dependen kualitas audit.
The Role of Internal Audit in Risk Management in Bandung Amil Zakat Institutios (LAZ) in The Era of Covid-19 Pandemic Mey Maemunah; Nopi Hernawati; Ririn Sri Kuntorini; Heliana Heliana
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10330

Abstract

Abstract. This study aims to analyze the role of internal audit in risk management in the amil zakat institution (LAZ) in the city of Bandung. This study uses descriptive analysis with data collection techniques using primary data obtained from observations, interviews and documentation from related parties. The results of the analysis prove that the amil zakat institution in Bandung has used an online-based collection system and has implemented risk managements well. The internal audit of LAZ has understood and applied the five stages of management phases, namely context formation, risk identification, risk measurement, risk evaluation and risk treatment. Thus, it can be concluded that the role of internal audit in risk management in LAZ Bandung is quite good.
Pengaruh Time Budget Pressure dan Sifat Machiavellian terhadap Perilaku Disfungsional Auditor Aila Ning Azka Mas Hasya; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6665

Abstract

Abstract. Auditors in carrying out audits of financial statements often feel that there is pressure over time which can lead to behavior that deviates from what it should be. Individuals who commit this deviant behavior have violated the code of ethics that should be owned by a professional auditor. Creating professional auditor behavior is one way that can be done as a form of avoiding the occurrence of deviant behavior in an audit (dysfunctional audit behavior). Researchers used a descriptive verification method using a quantitative approach. The population selected in this study is an external auditor who works at a Public Accountant Office in the city of Bandung with the criteria of being active and having at least 2 years of work experience. Using the sampling technique, namely Non Probability Sampling, 31 respondents were obtained as a sample. The data collection technique used in this study was a questionnaire. The data analysis technique used in this study is using multiple regression analysis with the help of SPSS software version 27.0. The results of testing the hypothesis of this study are: Time Budget Pressure has no significant effect on auditor dysfunctional behavior. Machiavellian nature has a significant effect on the auditor's dysfunctional behavior. Abstrak. Auditor dalam melaksanakan pemeriksaan laporan keuangan seringkali merasa adanya tekanan atas waktu yang dapat menimbulkan perilaku yang menyimpang dari yang seharusnya. Individu yang melakukan perilaku menyimpang ini telah melanggar kode etik yang seharusnya dimiliki oleh seorang professional auditor. Menciptakan perilaku professional auditor merupakan salah satu cara yang dapat dilakukan sebagai bentuk menghindari terjadinya perilaku menyimpang dalam audit (dysfunctional audit behavior). Peneliti menggunakan metode deskriptif verifikatif dengan menggunakan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah auditor eksternal yang bekerja di Kantor Akuntan Publik di Kota Bandung dengan kriteria yang masih aktif bekerja dan memiliki pengalaman kerja minimal 2 tahun. Dengan teknik pengambilan sampel yaitu Non Probability Sampling diperoleh jumlah sampel penelitian sebanyak 31 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi berganda dengan bantuan software SPSS versi 27.0. Hasil pengujian hipotesis dari penelitian ini adalah : Time Budget Pressure tidak berpengaruh signifikan terhadap perilaku disfungsional auditor. Sifat Machiavellian berpengaruh signifikan terhadap perilaku disfungsional auditor.
Pengaruh Etika Profesi dan Profesionalisme Auditor terhadap Efektivitas Pencegahan Fraud Fenna Dwiputri; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.7000

Abstract

Abstract. Fraud itself has become a phenomenon in both developing and developed countries. Fraud occurs in the private sector and government sector in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). Fraud includes intentional acts of misappropriation, as in general, dishonesty in the form of an intentional deception or misrepresentaton of a material fact. The objective of this research is to determine the effect of Professional Ethics and Auditor Professionalism on the Effectiveness of Fraud Prevention, either partially or simultaneously. The research method used in this research is descriptive and verification. Data analysis technique using multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. Based on the results of the study, it shows that partially Positional Ethics has a positive and significant effect on Fraud Prevention, Auditor Professionalism has a positive and significant effect on Fraud Prevention. Simultaneously it shows that Professional Ethics and Auditor Professionalism simultaneously influence Fraud Prevention. Abstrak. Kecurangan (fraud) sendiri sudah menjadi suatu fenomena baik di Negara berkembang maupun Negara maju. Fraud terjadi di sektor swasta dan sektor pemerintahan pada Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Daerah (BUMD). Fraud termasuk tindakan penyelewengan yang dilakukan secara sengaja, sebagaimana pada umumnya, ketidakjujuran dalam bentuk suatu penipuan yang disengaja atau kesalahan penyajian yang dikehendaki atas suatu fakta yang berupa material Tujuan penelitian adalah untuk mengetahui pengaruh Pengaruh Etika Profesi dan Profesionalisme Auditor Terhadap Efektivitas Pencegahan Fraud, baik secara parsial maupun secara simultan. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dan Verifikatif. Teknik analisis data menggunakan analisis regresi linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Etika Profesi berpengaruh positif dan signifikan terhadap Pencegahan Fraud, Profesionalisme Auditor berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Secara simultan menunjukkan bahwa Etika Profesi dan Profesionalisme Auditor secara simultan bersama-sama berpengaruh terhadap Pencegahan Fraud.
Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection Sri Fadilah; Yuni Rosdiana; Yuhka Sundaya; Mey Maemunah; Epi Fitriah; Rini Lestari; Rudy Hartanto
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2363

Abstract

The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of  ZIS fundraising from 2018 to 2021.
Pengaruh Tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai Variabel Moderasi Bryan Malfin Nugraha Putra; Pupung Purnamasari; Mey Maemunah
Jurnal Riset Akuntansi Volume 3, No. 1, Juli 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i1.1978

Abstract

Abstract. This study aims to determine the level of Debt Covenant on Audit Delay with Profitability as a moderating variable. The sample used in this study as many as 26 mining companies listed on the Indonesia Stock Exchange (IDX) with ranges 2018-2021 observat ions so the total observations in this study were 104 observations.The data for this study used secondary data with a purposive sampling technique obtained from financial reports through the official website (www.idx.co.id). Analysis of hypothesis testing data using simple linear regression analysis and regression moderation analysis with statistical tools SPSS version 25. The results of this study indicate that debt covenants have an effect on audit delay and also this research proves that profitability is able to moderate in this reduces the effect of debt agreement levels on audit delay. For the benefit of future research, it is recommended to include elements of intervention variables and added setting time ranges. Abstrak. Dalam penelitian ini bertujuan untuk mengetahui tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang pengamatan 2018-2021 sehingga total observasi dalam penelitian ini sebanyak 104 observasi. Data penelitian ini menggunakan data sekunder dengan teknik purposive sampling diperoleh dari laporan keuangan melalui situs resmi (www.idx.co.id). Data anaIisis pengujian hipotesis menggunakan analisis regresi linear sederhana dan analisis regresi moderasi dengan alat statistik SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa debt covenant berpengaruh terhadap audit delay dan juga penelitian ini membuktikan bahwa profitabilitas mampu memoderasi dalam hal ini menekan pengaruh tingkat debt covenant terhadap audit delay. Untuk kepentingan penelitian selanjutnya, disarankan untuk memasukkan unsur variabel intervening dan menambahkan rentang waktu pengamatan.
Pengaruh Audit Internal dan Penerapan Manajemen Risiko terhadap Kebijakan Pemberian Kredit Rahma Hasbila Kayina; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.8487

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh audit internal dan penerapan manajemen risiko terhadap kebijakan pemberian kredit. Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data primer dalam bentuk penyebaran kuesioner yang dilakukan di PT Bank Mandiri (Persero), Tbk. Kota Bandung dengan responnden auditor internal. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Kuesioner yang disebarkan sebanyak 40 kuesioner, dimana kuesioner yang kembali sebanyak 40 kuesioner dan kuesioner yang dapat diolah sebanyak 40 kuesioner. Dalam penelitian ini, pengolahan data untuk pengujian hipotesis dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa audit internal dan penerapan manajemen risiko berpengaruh signifikan dan bersifat positif terhadap kebijakan pemberian kredit. Berdasarkan hasil koefisien determinasi variabel X1 dan variabel X2 secara bersama-sama berpenegaruh signifikan terhadap variabel Y sebesar 77,6% dan sisanya sebesar 22,4% dipengaruhi oleh variabel lain. Bagi peneliti selanjutnya dapat mengembangkan lagi variabel lain yang belum dipakai dalam penelitian ini seperti sistem pengendalian internal, risiko kredit atau operasional, penilaian kredit dan dana pinak ketiga (dpk). Serta diharapkan untuk dapat melakukan penelitian diberbagai bank yang ada di kota Bandung maupun diluar kota Bandung, baik bank konvensional maupun bank swasta. Abstract. This study aims to determine the magnitude of the influence of internal audit and the application of risk management on credit policies. The method used in this primary data in the form of questionnaires conducted at PT Bank Mandiri (Persero), Tbk. Bandung City with internal auditor respondents. The sampling method in this study used purposive sampling. The questionnaires distributed were 40 questionnaires, of which 40 questionnaires were returned and 40 questionnaires that could be processed. In this study, data processing for hypothesis testing was carried out using multiple linear regresision. The results of the study show that internal audit and the application of risk management have a significant and positive effect on credit granting policies. Based on the results of the coefficient of determination variables X1 dan X2 together have a significant effect on variable Y of 77.6% and the remaining 22.4% is influenced by other variables. Futher researchers can develop other variables that have not been used in this study, such as internal control systems, credit or operational risk, credit assessment and third party funds (tpf). It is also hoped that they will be able to conduct research in various banks in the city of Bandung and outside the city of Bandung, both conventional banks and private banks.
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud Azizah, Izmi Hafsah; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10278

Abstract

Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance. In this study, the first factor of pressure is proxied with variables of financial stability, financial target, and external pressure. The second factor of opportunity is proxied with the variable ineffective monitoring. The third factor of rationalization is proxied with the variable change in auditor. The fourth factor of competence is proxied with the variable change of director. Finally, the Arrogance factor is proxied with the frequent number variable of the CEO picture. This study uses the fraud score model to test financial statement fraud. The data source used in this study is secondary data. The sampling technique in this study used the purposive sampling method 30 companies were obtained with an observation period of 4 years. The data analysis used was multiple linear regression analysis processed using SPSS 23 software. The results showed that the variables of fraud pentagon financial stability, ineffective monitoring, and frequent number of CEO picture affect of financial statement fraud. While some variables of fraud pentagon external pressure, change in auditor, and change of director have no influence of financial statement fraud. This research is expected to be used as a reference for future research by adding other variables that are not in this study and can use different research objects. Abstrak. Penelitian ini bertujuan untuk mengetahui perusahaan perbankan yang mengalami terjadinya kecurangan laporan keuangan dengan menggunakan teori fraud pentagon. Fraud pentagon mempunyai lima faktor yang mempengaruhi penyebab seseorang melakukan terjadinya kecurangan yaitu pressure, opportunity, rationalization, competence dan arrogance. Pada penelitian ini faktor pertama pressure diproksikan dengan variabel financial stability, financial target, dan external pressure. Faktor kedua opportunity diproksikan dengan variabel ineffective monitoring. Faktor ketiga rationalization diproksikan dengan variabel change in auditor. Faktor keempat competence diproksikan dengan variabel change of director. Terakhir faktor Arrogance diproksikan dengan variabel frequent number of CEO picture. Penelitian ini menggunakan Fraud score model untuk menguji financial statement fraud. Sumber data yang digunakan dalam penelitian ini data sekunder laporan keuangan tahunan perusahaan. Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling dengan kriteria sampel pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Berdasarkan kriteria diperoleh sampel sebanyak 30 perusahaan selama empat tahun periode laporan keuangan. Teknik analisis data yang digunakan analisis regresi linier berganda yang diuji melalui software SPSS 23. Hasil penelitian ini menunjukkan bahwa variabel financial stability, ineffective monitoring frequent number of CEO Picture berpengaruh terhadap financial statement fraud. Sedangkan pada variabel external pressure, change in auditor, change of director tidak berpengaruh terhadap financial statement fraud.
Pengaruh Audit Internal dan Efektivitas Whistleblowing System Berpengaruh terhadap Pencegahan Kecurangan (Fraud) Junaedi; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10425

Abstract

Abstract. Fraud prevention consists of various actions taken with the intention that the possibility of fraud can be minimized, and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through the assistance of the Internal Audit function which focuses on preventing and detecting fraud as well as implementing an effective and adequate whistleblowing system. This study aims to determine how much influence internal audit and whistleblowing system effectiveness have on fraud prevention at state-owned banks in Bandung City. The methods used are descriptive and verifiative methods. The population in this study amounted to 60 employees of Government Banks (SOEs) in Bandung City. The hypothesis testing proposed, analyzed based on statistical technicalities, namely by normality tests, validity tests, reliability tests, multiple regression analysis, coefficients of determination, t tests and F tests. The results showed that internal audit and whistleblowing system have a positive and significant effect on fraud prevention. Abstrak. Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta penerapan whistleblowing system yang efektif dan memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh audit internal dan efektivitas whistleblowing system terhadap pencegahan kecurangan (fraud) pada Bank BUMN Kota Bandung. Metode yang digunakan adalah metode deskriptif dan verifikattif. Populasi dalam penelitian ini berjumlah 60 orang pegawai Bank Pemerintah (BUMN) di Kota Bandung. Pengujian hipotesis yang diajukan, dianalisis berdasarkan teknis statistik yaitu dengan uji normalitas, uji validitas, uji reliabilitas, analisis regresi berganda, koefisien determinasi, uji t dan uji F. Hasil penelitian menunjukan bahwa audit internal dan whistleblowing system berpengaruh secara positif dan signifikan terhadap pencegahan kecurangan (fraud).
Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement Puadi, Ahmad; Hernawati, Nopi; Maemunah, Mey
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10743

Abstract

Abstract. This study aims to determine the effect of fraud hexagon factors on fraudulent financial statements in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a panel data regression method with sampling through purposive sampling method, and from this method 100 samples from 20 companies were selected for 5 years. The results of the research analysis show that Total Accrual to Asset (TATA), and change of directors (DCHANGE), have a positive influence on fraudulent financial statements. On the other hand, financial targets and measured using Return on Asset (ROA), ineffective monitoring and measured using BDOUT, Arrogance, which is indicated by the number of CEO photos contained in the annual report, and Collusion as measured by the number of concurrent positions of the independent board of commissioners, show no influence on fraudulent financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor - faktor fraud hexagon terhadap fraudulent financial statement pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Penelitian ini menggunakan metode regresi data panel dengan pengambilan sampel melalui metode purposive sampling, dan dari metode ini terpilih sebanyak 100 sampel dari 20 perusahaan selama 5 tahun. Hasil analisis penelitian menunjukkan bahwa Total Accrual to Asset (TATA), dan pergantian direksi (DCHANGE), memiliki pengaruh positif terhadap fraudulent financial statement. Di sisi lain, financial target dan diukur menggunakan Return on Asset (ROA), ineffective monitoring dan diukur menggunakan BDOUT, Arogansi, yang diindikasikan oleh jumlah foto CEO yang terdapat dalam laporan tahunan, dan Kolusi yang diukur dengan jumlah rangkap jabatan dewan komisaris independen, tidak menunjukkan pengaruh terhadap fraudulent financial statement.
Co-Authors Abdul Hafizh Amrullah Adila Syakira Al-alliya Aila Ning Azka Mas Hasya Almira Rahma Zhafirah Alvita Firya Arethusa Ayu Lestari Azizah, Izmi Hafsah Azriel Qoyum Rafsanjani Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Dea Saliha Rizka Edi Sukarmanto Epi Fitriah Fauziah, N. Eva Fenna Dwiputri Fikri Abdul Malik Heliana Heliana Hernawati, Nopi JUNAEDI Kamila, Zahra Kania Nurcholisah Lya Amailiya Magnaz Lestira Oktariza Magnaz Lestira Oktaroza Maulana Aji Presetyo Muhammad Fajri Prasetyo Muhammad Ismail Al-Faruqi Nashrullah, Hasan Naufal Ormani Nenden Herlina Nopi Hernawati Novita Nurul Kamila Nurleli Nurleli Puadi, Ahmad Pupung Purnamasari Rahma Hasbila Kayina Raisa Umami Reza Maulana Ridwan Fadillah Rini Lestari Rini Lestari Ririn Sri Kuntorini Rizki Rijal Fadilah Rosdiana, Yuni Rudy Hartanto Rudy Hartanto Solihin Hanif Nur Ikhsan Sri Fadilah Sri Fadillah Trya Diana Maulida Weni Puasaningsih Yuhka Sundaya Yuni Rosdiana