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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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UKURAN PERUSAHAAN MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Sri Ayem; Violieta Annisa Titania
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/y6enez64

Abstract

This study aims to examine the effect of capital intensity, real earnings management and political connections on tax avoidance with company size as a moderating variable. This study uses a population of property and real estate sector companies listed on the Indonesia Stock Exchange. The data in this study are secondary data obtained from the company's annual financial statements in 2020 - 2022. The sampling method uses purposive sampling technique, the population that will be used as a research sample is a population that meets certain criteria. The sample of companies that met the research criteria was 28 companies. The outlier data is 10 financial statement data. This study uses multiple linear regression analysis models and Moderated Regression Analysis (MRA) analysis with the SPSS version 25 program. The results showed that capital intensity and political connections have a negative effect on tax avoidance. While real earnings management has a positive effect on tax avoidance. Company size cannot weaken the influence of capital intensity, real earnings management and political connections on tax avoidance.
PENGARUH PELATIHAN DAN PEMAHAMAN PSAK EMKM TERHADAP KUALITAS LAPORAN KEUNGAN UMKM DAERAH TANJUNG SELOR KALTARA Ayem, Sri; Singan, Delvi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.006 KB) | DOI: 10.26618/inv.v3i1.6026

Abstract

This study aims to see the effect of training and understanding of PSAK EMKM on the quality of the financial statements of SMEs in the Tanjung Selor area. The type of research used is quantitative research. The population in this study are SMEs in the fields of Culinary, Fashion, Beauty, Creative Products and have carried out accounting activities in business activities and have attended training in preparing financial reports and Agribusiness. The sample in this study amounted to 100 SMEs with a percentage of 1). Culinary 43 SMEs 2). Fashion 22 SMEs 3). Beauty 17 SMEs 4). Creative Products 12 SMEs and 5). Agribusiness 6 SMEs. The source of this research data is primary data using research instruments in the form of questionnaires. The data collection method used is by distributing questionnaires directly and Google forms. This research uses multiple regression analysis method. This research uses multiple regression analysis method. For statistical analysis and regression models have been tested first in the classical assumption test. The results of the study stated that the partial test showed that the PSAK EMKM training did not have a positive effect on the quality of the financial statements of the Tanjung Selor MSMEs and the partial test also showed that the understanding of PSAK EMKM had a significant positive effect on the quality of the financial statements of SMEs in the Tanjung Selor area as well as stimulant testing.
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI Ayem, Sri; Suyanto, Suyanto; Pratama, Yhoga Heru; Oktaviani, Rita
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.199-211

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemahaman undang-undang dan sistem pengandalian internal desa terhadap akuntabilitas pengelolaan dana desa dengan asas tri pantangan sebagai variabel moderasi. Penelitian ini mengunkan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara langsung pada responden. Jumlah sampel dalam penelitian ini sebanyak 94 sampel dari 12 kantor desa di Kecamatan Salam Kabupaten Magelang. Pengambilan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan pertimvangan sasaran tertentu. Penelitian ini mendapat hasil bahwa pemahaman akuntansi tidak berpegaruh terhadap akuntabilitas sedangakan untuk pemahaman undang-undang dan sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Asas tri pantangan tidak dapat memoderasi pemahaman akuntansi, pemahaman undang-undang dan sistem pengendalian terhadap akuntabilitas pengelolaan dana desa.
PENGUJIAN PEMODERASI AZAS TRI PANTANGAN TERHADAP SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI MASYARAKAT PADA AKUNTABILITAS DANA DESA Ayem, Sri; Rahmawati, Lina
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): 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.v13i02.31656

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan partisipasi masyarakat terhadap akuntabilitas dana desa dengan tri pantangan sebagai variabel moderasi, Penelitian ini dilakukan pada desa-desa di Kapanewon Playen. Sampel dipilih dengan metode purposive sampling dan terdiri dari 13 desa. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan sistem informasi akuntansi berpengaruh negatif, partisipasi masyarakat berpengaruh positif dan tri pantangan tidak mampu memoderasi. Implikasi dari penelitian ini menunjukkan bahwa di desa-desa di Kapanewon Playen, akuntabilitas dana desa dapat dipengaruhi oleh partisipasi masyarakat, oleh karena itu, hasil penelitian ini dapat dijadikan pertimbangan untuk memperhatikan partisipasi masyarakat sehingga dapat meningkatkan akuntabilitas dana desa. Kata kunci: Sistem informasi akuntansi, partisipasi masyarakat, tri pantangan, akuntabilitas dana desa Abstract This research aims to determine the effect of accounting information systems and community participation on village fund accountability with the tri pantangan as a moderating variable. This research was conducted in villages in Kapanewon Playen. The sample was selected using purposive sampling and consisted of 13 villages. Data analysis techniques use data quality tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this research show that the accounting information system has a negative effect, community participation has a positive effect and the tri pantagan cannot moderate it. The implications of this research show that in villages in Kapanewon Playen, the accountability of village funds can be influenced by community participation. Therefore, the results of this research can be used as a consideration for increasing the accountability of village funds. Keywords: Accounting information system, community participation, Tri Pantangan, accountability of village funds
PENGUJIAN KOMPETENSI SDM PADA SISTEM PEMBAYARAN DIGITAL, SPI, DAN KUALITAS LAPORAN KEUANGAN UMKM Ayem, Sri; Riadani, Wati
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): 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.v13i03.32947

Abstract

This research aims to determine the influence of digital payment systems and internal control systems on the quality of financial reports of micro, small, and medium enterprises, with human resource competence as a moderating variable. The research design used is quantitative research, utilizing primary data in the form of questionnaires distributed through Google Forms. Respondents in this study are owners or employees of MSME located in the Special Region of Yogyakarta, totaling 131 respondents. The sampling technique employed is the purposeful sampling method. Data analysis was conducted using SPSS version 23. The research results indicate that (1) digital payment systems have a negative effect on the quality of MSME financial reports; (2) internal control systems have a positive effect on the quality of MSME financial reports; (3) human resource competence strengthens the positive effect of digital payment systems on the quality of MSME financial reports; and (4) human resource competence strengthens the positive effect of internal control systems on the financial reporting quality of MSME. The results of this study identify that the use of digital payment systems negatively impacts the financial reporting quality of MSME. However, internal control systems influence the financial reporting quality of MSME positively. This research also indicates that human resource competency moderates the relationship between these two variables, suggesting that the financial reporting quality of MSME can be enhanced when human resources possess high competency in managing digital payment systems and internal control systems.
Pengaruh Penerapan E-Commerce Terhadap Pendapatan UMKM: Tinjauan Literature Sistematis Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Hernindya, Nanda Rachma; Sarina Putri, Maria Yasinta; Dustyanto, Josef Chupertino Carol
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20535

Abstract

Lingkungan bisnis telah dipengaruhi secara signifikan oleh fenomena e-commerce, terutama Usaha Mikro, Kecil, dan Menengah (UMKM). Artikel ini melakukan tinjauan literatur sistematis untuk mengevaluasi pengaruh penerapan e-commerce terhadap pendapatan UMKM di Indonesia. Melalui pendekatan Systematic Literature Review (SLR), 30 jurnal telah dianalisis untuk menjawab empat pertanyaan penelitian utama. Hasil analisis menunjukkan bahwa sebagian besar studi menyimpulkan bahwa e-commerce meningkatkan pendapatan UMKM, yang mencakup peningkatan omzet penjualan, akses pasar yang lebih luas, serta peningkatan daya saing. Namun, beberapa penelitian juga menyoroti kendala seperti kurangnya pengetahuan dan keterampilan dalam teknologi digital, serta hambatan infrastruktur seperti akses internet yang terbatas.
Faktor yang Memengaruhi Kualitas Audit di Indonesia (Tinjauan Literature Sistematis) Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Rewur, Gabriela Serafina
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.18160

Abstract

There are still many cases related to audit quality involving the public accounting profession in various financial reporting scandals. In order to mitigate the risk of significant inaccuracies in a company's financial reports, it's essential to conduct a meticulous audit meeting high-quality standards. This scholarly investigation endeavors to discern the specific elements influencing the quality of audits conducted in Indonesia. Employing a Systematic Literature Review via Harzing's Publish or Perish 8 software on Google Scholar, this study relies on secondary data derived from 100 articles spanning the period from 2013 to 2023. The findings, illustrated through a Pie Chart, unveil a spectrum of 36 factors impacting the quality of audits. Notably, pivotal factors influencing audit quality include audit tenure, accounting for 14%, independence at 11%, and competence at 10%. Future research endeavors in the realm of auditing quality could delve into previously underexplored aspects like healthy lifestyle habits, emotional intelligence, altruistic behavior, litigation risk, and concentration within the audit market.
PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2016-2019) Kinait, Tivani; Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6329

Abstract

This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results show that tax avoidance has a positive effect on the cost of debt. Earnings management has a positive effect on the cost of debt. Managerial ownership has a negative effect on the cost of debt.
PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA Y Tanggu, Ade Asriny; Ayem, Sri; Erawati, Teguh
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6321

Abstract

This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is  Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis.  The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.  
PENGARUH ALOKASI PAJAK ANTAR PERIODE, LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA Soa, Bonefentura; Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6327

Abstract

This study aims to analyze the Effect of Inter-period Tax Allocation, Leverage and Profitability on Earnings Quality. The dependent variable in this study is Earnings Quality which aims to make decisions by investors or shareholders. The independent variables in this study are tax allocation between periods, leverage and profitability. This study uses secondary data on financial statements or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2019. By using the purposive sampling method, the total sample in this study was 60 data from 20 companies. The analytical method used is multiple linear analysis. The results of the analysis in this study show Inter-period Tax Allocation and Profitability Has No Significant Effect on Earnings Quality. While Leverage Has Significant Effect on Earning Quality
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