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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Optimum : Jurnal Ekonomi dan Pembangunan EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) EKONOMIS : Journal of Economics and Business Abdimas Dewantara JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Journal on Education OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Education, Humaniora and Social Sciences (JEHSS) ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JEMMA | Journal of Economic, Management and Accounting To Maega: Jurnal Pengabdian Masyarakat BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Proaksi Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Syntax Transformation Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AKMENIKA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Bingkai Ekonomi (JBE) Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Literasi Akuntansi Jurnal Administrasi Kantor EKONOMIKA45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Dinamika Journal of Comprehensive Science Tamansiswa International Journal in Education and Science (TIJES) Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains Cerdika: Jurnal Ilmiah Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Manado (JAIM) Economos : Jurnal Ekonomi dan Bisnis Media Akuntansi Perpajakan Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Dan Manajemen Proceeding of International Conference on Humanity Education and Society Jurnal Akuntansi dan Governance Andalas EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Journal of Ekonomics, Finance, and Management Studies Journal of Business and Information System Jurnal Akuntansi Balance: Jurnal Ekonomi
Sri Ayem
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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The Influence of Level of Understanding, Perception and Tax Fairness of Micro, Small and Medium Enterprises (UMKM) on Tax Obligations Sri Ayem; Richi Hartina Sari
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10258

Abstract

This study was conducted to prove that a good level of understanding occurs because of the perception and fairness of taxes and tax obligations to do so. The main reason for MSME members in understanding the perception of tax justice is in good MSME tax obligations. Thus, we will analyze tax liability as a variable that is influenced by the variables that influence it, namely the level of understanding, as well as an additional variable, namely the perception and fairness of taxes for Micro, Small and Medium Enterprises (MSMEs). The population is the Yogyakarta MSME business actors. The sampling method is using convenience sampling. The total respondents are 46 respondents. Methods of data collection using a questionnaire via google form. The results showed that the level of understanding had a positive effect on tax obligations. Micro, Small and Medium Enterprises (MSMEs) tax perceptions and fairness have a positive effect on tax obligations. The level of understanding has a positive effect on tax obligations through tax perceptions and fairness of Micro, Small and Medium Enterprises (MSMEs). The implication of this research proves that the level of understanding of taxation is one element that plays an important role in the growth of organizational performance in MSMEs in Yogyakarta
Literatur Review Terhadap Penelitian Agresivitas Pajak Sri Ayem; Umi Wahidah; Wirandi Wirandi; Fransiska Theodosia Peni Yan; Anisa Alfiana; Dini Fitrianingsih; Sisilia Marlita Arce Kaka; Karolina Tunga
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5269

Abstract

The purpose of this study was to examine and analyze the influence of apparatus competence, internal control systems, organizational commitment and community participation on village fund management accountability. This research method uses a Systematic Literature Review (SLR) or Library Research or library research approach. This reference source was obtained from 20 journals published through the Google Scholar database. The results of the study show that apparatus competence, internal control systems, organizational commitment and community participation have an effect on the accountability of managing village funds. The implications of the findings of this study are to encourage accountable village fund management through increasing the competency of village fund management officials, village government organizational commitment, and community participation. Keywords: Village Apparatus Competence, Organizational Commitment, Internal Control System, Community Participation.
Pengaruh Corporate Social Responsibility dan Tax Planning terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Sri Ayem; Yulita Hanasari Putri
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.801

Abstract

This research aims to find out the effect of corporate social responsibility and tax planning to firm value with institutional ownership as a moderating variable. Sample in this research is the firm of mining which enlist in Indonesia stock exchange from periode 2015 to 2019. The data analysis used is regression analysis moderation. Regression results show that csr,tax planning, and institutional ownership are influencing the firm value are not.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM INFORMASI AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PEMERINTAH DAERAH KOTA YOGYAKARTA) Sri Ayem; Rasni Amahala
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 01 (2023): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v12i01.17228

Abstract

Abstrak Penelitian ini betujuan untuk mengevaluasi adanya pengaruh pemanfaatan teknologi informasi, sistem informasi akuntansi dan komitmen organisasi terhadap kualitas laporan keuangan pemerintah daerah kota yogyakarta. Pada penelitian ini peneliti menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 43 responden. Analisis data dilakukan dengan model regresi linear berganda dengan softwere SPSS 22. Hasil penelitian ini menunjukkan pemanfaatan teknologi informasi dan sistem informasi akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan. Sedangkan komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Kata kunci: pemanfaatan teknologi informasi, sistem informasi akuntansi, komitmen organisasi dan kualitas laporan keuangan.
Faktor-Faktor yang Mempengaruhi Terjadinya Financial Distress: Sri Ayem; Enggar Kartika Cahyaning; Putri Rahma Sari; Anastasia Hayoina Asni Sogen; Ayu Puspita; Dimas Priambodo
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 6 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1090.095 KB) | DOI: 10.47467/reslaj.v5i6.2971

Abstract

Financial distress shows the condition of a company that is experiencing economic and financial difficulties that may cause bankruptcy. The purpose of this study is to determine and analyze the effect of leverage, liquidity, profitability, and company size on financial distress. This research was conducted using a systematic literature review method, or reviewing previous studies, to identify whether the effect of leverage, liquidity, profitability, and company size on financial distress. The data used is secondary data in the form of journey articles from the period of 2020–2022 obtained using Google Scholar. The results of this study indicate that leverage, liquidity, profitability, and company size have an effect on financial distress. The results of this study are expected to be used as a reference and source of information related to factors that can affect financial distress.. Keywords: Financial distress; leverage; liquidity; profitability; company size.
PENINGKATAN KAPASITAS SDM KEUANGAN MELALUI IMPLEMENTASI TRI PANTANGAN DI KALURAHAN BANGUNJIWO, KASIHAN, BANTUL Sri Ayem; Titisa Ballerina; Umi Wahidah; Agaphe Christian Abinowo; Sri Mujiyanti; Atik Hermawati
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1247

Abstract

Kelurahan Bangunjiwo merupakan salah satu kelurahan yang ada di wilayah Kecamatan Kasihan, Kabupaten Bantul yang menerima pendanaan dana desa paling besar pada tahun 2021. Pemberian dana desa tersebut harus dibarengi dengan kompetensi agar mampu mengelola sesuai dengan peraturan yang berlaku, sehingga mampu mewujudkan tata kelola keuangan yang baik. Permasalahan yang dihadapi Kelurahan Bangunjiwo dalam pengelolaan keuangan dana desa yaitu keterbatasan kompetensi sumberdaya bidang keuangan. Tujuan dari kegiatan abdimas ini adalah untuk pengembangan kapasitas sumberdaya keuangan agar memahami peraturan pengelolaan dana desa, memperoleh pemahaman prinsip akuntansi, serta menyelenggarakan pelatihan dengan abdimas skema kemitraan. Selain itu pengabdi juga akan memberikan sosialisasi implementasi Tri Pantangan dalam pengelolaan keuangan dana desa, sebagai bekal moral PPKD. Pelaksanaan pengabdian masyarakat menggunakan metode observasi, sosialisasi, dan pelatihan yang dihadiri 22 peserta yang terdiri unsur PPKD. Tindaklanjut dari Abdimas ini antara lain dapat dilakukan pendampingan pengelolaan keuangan desa, terutama menggunakan accrual basis dimana Kementrian Keuangan RI mewacanakan pelaporan keuangan dana desa akan berubah dari kas basis menjadi accrual basis akrual.  Abstract. Bangunjiwo Village is one of the sub-districts in the Kasihan District area, Bantul Regency which has received the largest village fund funding in 2021. The provision of village funds must be accompanied by competence so that they are able to manage in accordance with applicable regulations, so as to be able to realize good financial governance. Good. The problem faced by the Bangunjiwo Village in the financial management of village funds is the limited competence of financial resources. The purpose of this abdimas activity is to develop the capacity of financial resources to understand village fund management regulations, gain an understanding of accounting principles, and organize training with partnership scheme abdimas. In addition, the servant will also provide socialization on the implementation of the Tri Abstinence in managing village fund finances, as a moral provision for PPKD. The implementation of community service used observation, socialization, and training methods which were attended by 22 participants consisting of PPKD elements. The follow-up from Abdimas includes assisting village financial management, especially using an accrual basis where the Ministry of Finance of the Republic of Indonesia discussed that the financial reporting of village funds would change from a cash basis to an accrual basis.
The Effect of Managerial Ownership, Company Size, and Profitability on Firm Value With Profit Management as Moderation Variables Sri Ayem; Yasinta Angelina Seldis
Economos : Jurnal Ekonomi dan Bisnis Vol 6 No 1 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.746 KB) | DOI: 10.31850/economos.v6i1.2239

Abstract

Increasing the value of the company is carried out to obtain profits (profit). This research proves that managerial ownership of firm size and profitability to firm value: Profit management as a moderating variable. The purpose of this study is to determine managerial ownership, company size, profitability to company value and also to determine the effect of profit management as a moderate variable in moderating managerial ownership, company size and profitability to company value. Manufacturing companies in the Food and Beverag subsector listed on the Indonesia Stock Exchange (IDX) in 2018-2020 are the samples used in this study. Sampling using purposive sampling method and obtained 13 companies with data processing 31 annual financial statements and annual reports. This research method uses multiple linear analysis and moderate regression analysis. Data analysis using descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing and absolute analysis value tests using SPSS version 20.The results prove that managerial ownership has no effect on company value, company size variables have a positive effect on company value, profitability variables have no effect on company value. Profit management variables weaken the influence of managerial ownership on company value, profit management can strengthen the positive influence of company size on company value, profit management can weaken the effect of profitability on company value.
Struktur Modal Dan Likuiditas Terhadap Nilai Perusahaan : Ukuran Perusahaan Sebagai Variabel Moderasi Sri Ayem; Chanderika Rambu Tamu Ina
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.48

Abstract

Purpose: This study aims to obtain empirical evidence of the effect of capital structure and liquidity on firm value with firm size as a moderated variable. Method: Sampling used purposive sampling method and produced 45 samples data. Data analysis techniques with multiple linear analysis and Moderated Regression Analysis (MRA) Finding: The results obtained indicate that the capital structure has no effect on firm value. Liquidity has a negative effect on firm value. Firm size can moderate the positive effect of capital structure on firm value, and firm size can moderate negative effect of liquidity on firm value. Novelty: This study considers the effectiveness of the involvement of firm size as a moderating factor of the influence of capital structur and liquidity on firm value ini food and beverage companies. Keywords: Capital structure, Liquidity, Firm Value, Firm size
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KUALITAS LABA Sri Ayem; Safrudin S Safrudin
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3633

Abstract

This study aims to examine the effect of capital structure, firm size and profitability on earnings quality. The sample used in this study is food and beverage companies listed on the IDX for the 2019-2020 period. The population of this study amounted to 26 food and beverage companies, using purporsive sampling technique and an observation period of 2 years so that 40 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 25. The results of this study indicate that capital structure has no effect on earnings quality. Firm size has a positive and significant effect on earnings quality. Profitability has no effect on earnings quality.
Pengaruh Ukuran Perusahaan, Kualitas Audit, dan Penerapan IFRS Terhadap Ketepatan Waktu Pelaporan Keuangan Sri Ayem; Agustina Ayu Wulandari
Jurnal sosial dan sains Vol. 3 No. 7 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i7.918

Abstract

Latar Belakang: Laporan keuangan memiliki peran yang penting dalam pertanggungjawaban perusahaan dalam menjalankan bisnisnya. Saat menyampaikan laporan keuangan, ukuran perusahaan juga menjadi faktor yang mempengaruhi ketepatan waktu penyampaian. Semakin besar ukuran perusahaan, semakin lama waktu yang dibutuhkan untuk menghasilkan laporan keuangan, yang dapat memengaruhi ketepatan waktu penyampaian laporan keuangan Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh Ukuran Perusahaan, Kualitas Audit, dan penerapan IFRS terhadap keterlambatan penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2018-2021. Metode: Sampel penelitian terdiri dari perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021. Teknik pengambilan sampel yang digunakan adalah teknik dokumentasi, di mana data dikumpulkan melalui studi dan penggunaan laporan keuangan yang diterbitkan oleh pihak emiten. Hasil: Penelitian ini menunjukkan bahwa ukuran perusahaan tidak memiliki pengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan. Namun, kualitas audit memiliki pengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Sementara itu, penerapan IFRS tidak memiliki pengaruh yang signifikan terhadap ketepatan waktu penyampaian laporan keuangan, karena nilai data penerapan IFRS konstan atau sama. Kesimpulan: Ukuran perusahaan dan kualitas audit memiliki dampak yang positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Namun, penerapan IFRS tidak memiliki dampak yang signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Co-Authors Aan Pajri Nurtiasmoko Adestia, Varda Samanta Agaphe Christian Abinowo Agaphe Christian Abinowo Aghape Christian Abinowo Agus Dwi Cahya Agus Pratama Putra Harjanta Agustina Ayu Wulandari Agustina, Cindy Alfira Ahmad Saefudin Al Amaru, Bukhori Hiro Fajar Alit - Prabowo Aminuyati Anastasia Agatha Anastasia Anastasia Anastasia Hayoina Asni Sogen Andri Waskita Aji Andriyani, Indah Novita Angga Vredi Nugroho Anggara, B. Krisnandi Surya Anggita, Saskia Anisa Alfiana Anita Primastiwi Anita Prismatiwi Antonia Yovita Onggo Anugrah Nur Wahyuni Arini Prihatiningrum Aristo Tatag Staquf Ariyanti, Nurul Astina Elisabeth S Emar Astuti Astuti Atik Hermawati Atik Hermawati Ayu Puspita Ayu Wulandari, Agustina Ayudiyati, Prismadini Azka, Sabila Amidda Bernadeta Astuti Cahyaning, Enggar Kartika Chanderika Rambu Tamu Ina Chandra Putry, Nur Anita Citra Ari Mangesti Dessy Dyah Pratama Devi Nofitasari Dewi Kusuma Dewi Kusuma Wardani Dewi Kusuma Wardani Diah Fajri Hanifah Diana Lestari, Diana Didimus Jehadi Dimas Priambodo Dinda Ayu Nur Anisa Dini Fitrianingsih Dominikus Ledo Dustyanto, Josef Chupertino Carol Dwiartono, Raden Dyah Ari Susanti Egi Nurpaiji eka hariyani Elis Apriliani Elisabeth Elen Lori Enggar Dwi Kharisma Enggar Kartika Cahyaning Enggar Kartika Cahyaning Enggar Kartika Cahyaning Enti Fitriyaningsih Enumbi, Misra Ertina Martha Diana Sari Sembiring Eva Yulianti Fatimah, Andinie Felsiana Baros Fichy Rohana Fransiska Theodosia Peni Yan Fransiska, Imelda Fransiskus Vilisianus Sales Habu, Rofina Ernesta Hamrin, Seriani Hanun, Naresha Hernindya, Nanda Rachma Husen, Idham Husni Rofikoh I Ketut Suada Idham Husen Idris Ramadhan Iklima, Ayu Inneke Dewi Karunia Putri Irfan Priyoga Jamhari Jamhari Jauzaa Azahroo Oksidea Oksidea Jehadi, Didimus Kamaruddin, Hasfaika Meiyani Karolina Tunga Kasim, Ahmad Nizam Che Kinait, Tivani Kirana Feby Kusumasari Kusumasari, Kirana Feby Lada, Suddin Langkodi, Hiskia Lilis Alviana Yakob Lina Karlina Lina Rahmawati Listiani Listiani Loja Dian Evi Leni Lori, Elisabeth Elen Lu’lu’ul Mas’adah Lu’lu’ul Mas’adah M. Syahri Mahala Kelen, Gaudensia Hilaria Mahardian Mustiko Nugroho Mangesti, Citra Ari Maria Adeltrudis Kati Maria Mira Tokan Melati Endah Sari Meydiana Rizka Nur Anggraeni Milanda Milanda Nanda Rachma Hernindya Naresha Hanun Nastiti Mardyatna Ningsih, Ria Nofitasari, Devi Nova Ulfiah Purwanto Novi Anjar Purwaningtyas Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Nur Fina Saputri Nur Hijayanti Nur Wijayanti Nurasjati, Pratiwi Nurlitawati, Merna Nurul Ariyanti Nurul Myristica Indraswari Nuwa, Rosalina To Wea Oktaviani Oktaviani, Rita Olivia Lungit Astari Putri Pradana, Alfius Yohar Yuda Prasetyaningtyas, Septiana Wahyu Prastyatini, Sri Lestari Yuli Pratama, Yhoga Heru Pratiwi, Asih Fajar Prihatin, Risma Prisca, Alvin Priyoga, Irfan PUJI LESTARI Purwanto, Nova Ulfiah Purwanto, Tomi Putra Setiawan, Syaifu Rizal Putri Rahma Sari Putri Shalsya Bilah Nasir Putri Syalsha Bilah Nasir Putri Wulandari PUTRI WULANDARI Putri, Fuadhillah Kirana Rachmawati, Nita Ragil Nugroho Rahmadani, Yasminia Eka Rahyuningsih Rahyuningsih Ramadhan, Idris Rasni Amahala Reni Listyawati Reni Listyawati Reni Listyawati Rewur, Gabriela Serafina Riadani, Wati Ribka Gwijangge Richi Hartina Sari Rifki Darmawan Riska Widya Afrianingrum Risma Prihatin Rivanda Arli Wijaya Rofikoh, Husni Ronald Ario Tahu Rosalina To Wea Nuwa Rumdoni Ryan Hidayat Ryfal Yoduke Saeful Safrudin S Safrudin Sari, Aprilia Sari, Putri Rahma Sarina Putri, Maria Yasinta Sekar Rahmayani Selvianus Katoda Septiana Wahyu Prasetyaningtyas Sergianus Mison Singan, Delvi Sisilia Marlita Arce Kaka Siti Nur Jannah Soa, Bonefentura Sofiani Murni Sri Lestari Yuli Prastyatini Sri Mujiyanti Sri Mujiyanti Sri Wahyuni Suddin Lada Suddin Lada Sunarto Sunarto Supatman Supatman Supatman Supatman Supatman Supatman, Supatman Suyanto . Suyanto Suyanto Suyanto Suyanto Sya'iv Putri Syafiya Fathiyannida Tarang, Teresa Molasita Daradian Teguh Erawati Teguh Erawati Teguh Erawati, Teguh Teresa Molasita Daradian Tarang Titisa Ballerina Trasno, Filynsia Amelia Tri Maryanti Tri Wahyuni Triono, Bangkit Triyana Triyana Tunga, Karolina Umi Wahidah Umi Wahidah Uum Helmina Chaerunisak Valentina Mey Cristie Valentina Mey Cristie Varda Samanta Adestia Violieta Annisa Titania Violieta Annisa Titania Virdawati Virdawati Vivi Tri Astuti Wachini Wachini Wachini, Wachini Wati Riadani Wihelmina Menge Winur Haryati Wirandi Wirandi Wisnu Zakaria Wito Febrian Y Tanggu, Ade Asriny Yasinta Angelina Seldis Yasminia Eka Rahmadani Yhoga Heru Pratama Yhoga Heru Pratama Yohanis Baru Yosina Oktaviani Pitna Yosina Oktoviani Pitna Yovita, Nila Sinta Yulaikah Yulaikah Yuli Astuti Yuli Prihatni Yuli Rizky Cendykia Tegar Ratrisna Yuliana Adelheit Knoba Yulita Hanasari Putri Zuharista Laila Nur Safitri