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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 Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat JURNAL MANAJEMEN MOTIVASI 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 Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance 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 Amnesty: Jurnal Riset Perpajakan
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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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.
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.
Faktor-Faktor Yang Mempengaruhi Behavior Intention Terhadap Penggunaan Digital Payment : Systematic Literature Review Ayem, Sri; Cahyaning, Enggar Kartika; Ramadhan, Idris; Nurlitawati, Merna; Langkodi, Hiskia; Trasno, Filynsia Amelia
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 2 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n2.p196-206

Abstract

The increasing technological advances in the era of the Industrial Revolution 4.0 have led to a transfiguration of customer attitudes towards the use of digital technology and almost every aspect of life has been digitized, including non-cash payments or commonly referred to as digital payments. This research intends to identify and analyze the influence of the UTAUT model on Behavior Intention when using digital payments. This research uses a systematic literature review technique or a review of previous research for the 4 main aspects of the UTAUT model, namely FE, EE, SI, and FC, to determine whether it affects the behavior of using digital payments. In this study, using secondary data from article journeys starting from 2019-2023 from Publish or Perish. The results showed that Performance Expectancy (FE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) affect behavioral intentions when using digital payments. The results of the study are expected to be a reference and source of information regarding factors that can influence Behavior Intention when using digital payments.
Pengaruh Profitabilitas Ukuran Perusahaan Manajemen Laba dengan Kebijakan Deviden terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening: (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2016-2019) Wulandari, Putri; Ayem, Sri
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 1 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i1.117

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan manajemen laba terhadap nilai perusahaan dengan kebijakan deviden sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2016-2019. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Sampel penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di BEI. Teknik pengumpulan data dan menggunakan metode purposive sampling. Analisis data menggunakan analisis regresi linear berganda, analisis jalur, dan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh possitif dan signifikan terhadap nilai perusahaan. Hipotesis kedua ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Manajemen laba berpengaruh negative terhadap manajemen laba. Kebijakan deviden berpengaruh positif dan signifikan terhadap nilai perusahaan. kelima berpengaruh positif dan signifikan terhadap nilai perusahaan. Ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan melalui kebijakan deviden. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan melalui kebijakan deviden. Manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan melalui kebijakan deviden.
DIGITALISASI BISNIS DAN INKLUSI KEUANGAN SEBAGAI UPAYA MENDORONG KINERJA UMKM MELALUI E-COMMERCE DI ERA DIGITAL Sri Ayem; Uum Helmina Chaerunisak; Septiana Wahyu Prasetyaningtyas; Riska Widya Afrianingrum; Naresha Hanun
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2080

Abstract

Micro, Small and Medium Enterprises (MSMEs) are creative industries that rely on the ideas of their owners and currently play an important role in the Indonesian economy. The performance of MSMEs in Indonesia has progressed and developed in recent years. financial inclusion and digital business are two important things. They complement each other and have the potential to improve the performance of MSMEs. Financial inclusion can provide MSMEs with access to financial products and services such as insurance credit and pension funds. Digital business can help MSMEs to expand their market, improve operational efficiency and increase marketing effectiveness. Therefore, financial inclusion and digital business can help MSMEs to increase productivity efficiency and competitiveness. In improving its performance in line with financial inclusion and digital business, the use of shopee for the MSME community must be in line with the times and follow information technology which aims to expand the market and increase sales. To determine whether digital business and financial inclusion have a significant impact on MSME performance, the study reviewed some previous research or used systematic literature review methods. We used secondary data from Google Scholar articles published between 2019 and 2024. The results showed that digital business and financial inclusion have a positive effect on the performance of MSMEs. However, the study (Ruli et al., 2021) argues that financial inclusion does not have any effect on the performance and sustainability of the MSME sector, which is contrary to this.
Digitalisasi Bisnis Dan Inklusi Keuangan Sebagai Upaya Mendorong Kinerja Umkm Melalui E-Commerce Di Era Digital Uum Helmina Chaerunisak; Sri Ayem; Septiana Wahyu Prasetyaningtyas; Riska Widya Afrianingrum; Naresha Hanun
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2591

Abstract

Micro, Small and Medium Enterprises (MSMEs) are creative industries that rely on the ideas of their owners and currently play an important role in the Indonesian economy. The performance of MSMEs in Indonesia has progressed and developed in recent years. financial inclusion and digital business are two important things. They complement each other and have the potential to improve the performance of MSMEs. Financial inclusion can provide MSMEs with access to financial products and services such as insurance credit and pension funds. Digital business can help MSMEs to expand their market, improve operational efficiency and increase marketing effectiveness. Therefore, financial inclusion and digital business can help MSMEs to increase productivity efficiency and competitiveness. In improving its performance in line with financial inclusion and digital business, the use of shopee for the MSME community must be in line with the times and follow information technology which aims to expand the market and increase sales. To determine whether digital business and financial inclusion have a significant impact on MSME performance, the study reviewed some previous research or used systematic literature review methods. We used secondary data from Google Scholar articles published between 2019 and 2024. The results showed that digital business and financial inclusion have a positive effect on the performance of MSMEs. However, the study (Ruli et al., 2021) argues that financial inclusion does not have any effect on the performance and sustainability of the MSME sector, which is contrary to this.
PENGARUH INTENSITAS MODAL DAN STRATEGI BISNIS TERHADAP AGRESIVITAS PAJAK (Studi Empiris perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Ayem, Sri; Andriyani, Indah Novita
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax aggressiveness can be influenced by various factors. This study aims to examine the effect of capital intensity and business strategy on tax aggressiveness. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data. The research sample used purposive sampling with the number of manufacturing companies sampled in this study as many as 20 companies and obtained 40 annual financial report data. This study uses multiple linear analysis. The results showed that capital intensity has a positive effect on tax aggressiveness and business strategy has a negative effect on tax aggressiveness. The results of this study can be used for taxpayers and related agencies in carrying out their duties and responsibilities for work, creating an honest and good work environment so that tax aggressiveness activities do not occur.
Co-Authors Aan Pajri Nurtiasmoko Ade Asriny Y Tanggu 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 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 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 Bonefentura Soa Cahyaning, Enggar Kartika Chanderika Rambu Tamu Ina Chandra Putry, Nur Anita Citra Ari Mangesti Dessy Dyah Pratama Desviani, Dini Devi Nofitasari Dewi Kusuma Dewi Kusuma Dewi Kusuma Wardani Dewi Kusuma Wardani Diah Fajri Hanifah Diana Lestari, Diana Didik Subiyanto 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 Fadia, Nalaya Anggi Fatimah, Andinie Febriyani, Rahma 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 Kaka, Regina Ambu Kamaruddin, Hasfaika Meiyani Karolina Tunga Kasim, Ahmad Nizam Che Kinait, Tivani Kirana Feby Kusumasari Kusumasari, Kirana Feby Lada, Suddin Lahura, Anggelina 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 Nguyen Tan Huynh 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 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 Rita Oktaviani Rivanda Arli Wijaya Rofikoh, Husni Rofina Ernesta Habu 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 Seriani Hamrin 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 Sukamto, Ika Sumiyarsi 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 Tivani Kinait 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 Yohana Eksen Seseng 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