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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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Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Kinerja Keuangan Badan Usaha Milik Desa Sri Ayem; Idris Ramadhan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10073

Abstract

This research aims to examine the impact of internal control systems, digital entrepreneurship, and accounting information systems, as well as the moderating effect of human resource competence, on the financial performance of Village-Owned Enterprises. The study employed a survey method, collecting data from 62 BUMDes administrators across Bantul. Data were analyzed using multiple linear regression and moderated regression analysis.The results of the study indicate that digital entrepreneurship and accounting information systems do have an impact on financial performance. Furthermore, the relationship between internal control systems and financial performance, as well as accounting information systems and financial performance, can be strengthened by human resource competence. The findings contribute to helping village administrators understand the importance of digital entrepreneurship and accounting information systems in improving financial performance, while emphasizing the need for developing human resource competencies. This research also provides valuable insights for local governments in designing effective policies and support programs.
Kode Etik Profesi Akuntan Dan Ajaran Tringa Pada Perilaku Etis Mahasiswa Studi Pada Perguruan Tinggi Di Yogyakarta Sri Ayem; Yosina Oktoviani Pitna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i03.75346

Abstract

Perilaku etis dalam profesi akuntansi menjadi perhatian penting karena memengaruhi integritas dan reputasi profesi. Studi ini bertujuan untuk menyelidiki hubungan antara kode etik profesi akuntansi, ajaran Tri Nga, dan perilaku etis mahasiswa akuntansi di Perguruan Tinggi Yogyakarta. Tujuan utama penelitian ini adalah untuk menguji apakah implementasi kode etik profesi akuntansi dan ajaran Tri Nga memiliki dampak positif terhadap perilaku etis mahasiswa. Penelitian ini menggunakan metode penarikan sampel dengan rumus Sloving, menghasilkan 80 responden dari Mahasiswa Akuntansi di Yogyakarta. Data dikumpulkan melalui kuesioner dengan total 21 pertanyaan terkait variabel kode etik, ajaran Tri Nga, dan perilaku etis. Analisis dilakukan menggunakan regresi linear berganda. Temuan penelitian menunjukkan bahwa implementasi kode etik profesi akuntansi dan ajaran Tri Nga secara signifikan berhubungan positif dengan perilaku etis mahasiswa akuntansi. Hal ini menandakan internalisasi ajaran Tamansiswa yang berperan dalam membentuk sikap dan karakter mahasiswa dalam menjalankan profesi akuntansi. Kesimpulannya, penelitian ini menegaskan bahwa adanya hubungan positif antara implementasi kode etik profesi akuntansi, ajaran Tri Nga, dan perilaku etis mahasiswa akuntansi. Hal ini menunjukkan pentingnya moralitas dan integritas dalam membentuk praktik profesional yang bertanggung jawab dalam profesi akuntansi.    
The Influence Of Understanding Village Fund Accounting And Community Participation In Fund Management Village With The Principle Of Tri Pantangan As A Variable Moderation Ayem, Sri; Anggita, Saskia
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.616

Abstract

The purpose of this study was to determine the effect of accounting understanding and community participation on village fund management with the principle of tri pantang as a moderator variable in villages in Tumbangtiti District, Ketapang Regency. This research method uses primary data, and the data collection method uses a questionnaire technique. The population in this study includes all village officials in the Tumbangtiti District, Ketapang Regency, consisting of the Village Head, Village Secretary, Treasurer, and Finance Officer. The sampling technique used is non-probability obtained through questionnaire distribution, with a total of 64 respondents. The results of this study indicate that accounting understanding has a positive effect on village fund management, community participation has a positive effect on village fund management, tri pantang cannot moderate the effect of accounting understanding on village fund management, and tri pantang moderates the positive effect of community participation on village fund management.
Testing Company Size as a Moderation Variable on the Influence of Asset Structure and Growth on Capital Structure Ayem, Sri; Agustina, Cindy Alfira
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2358

Abstract

This study aims to examine the role of company size in moderating the influence of asset structure and asset growth on capital structure. The research was conducted on financial companies listed on the IDX for the 2018-2023 period, using quantitative methods and purposive sampling techniques, with a total sample of 26 companies. Data analysis uses Moderated Regression Analysis (MRA). The results show that asset structure and asset growth have a significant effect on capital structure. In addition, the size of the company is able to moderate the influence of asset structure and asset growth on capital structure. The implications of this study show that companies need to consider asset structure, asset growth, and company size to optimize capital structure decisions and minimize financial risks.
KOMPETENSI SUMBER DAYA MANUSIA MEMODERASI FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM Ayem, Sri; Adestia, Varda Samanta
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (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.v13i04.33116

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi dan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan kompetensi sumber daya manusia sebagai variabel moderating. Jenis penelitian ini bersifat kuantitatif, menggunakan data primer dalam bentuk kuesioner yang didistribusikan melalui Google Form. Responden dalam penelitian ini adalah 136 pelaku UMKM di Kabupaten Sleman. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan aplikasi SPSS versi 23. Hasil penelitian menunjukkan (1) teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan UMKM; (2) sistem informasi akuntansi berpengaruh positif terhadap kualitas laporan keuangan UMKM; (3) kompetensi sumber daya manusia memperkuat pengaruh positif pemanfaatan teknologi informasi terhadap kualitas laporan keuangan UMKM; dan (4) kompetensi sumber daya manusia memperkuat pengaruh positif penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan UMKM.
FINANCIAL DISTRESS: LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI anastasia, anastasia; Sri Ayem
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Financial distress indicates a condition when the company experiences financial difficulties that cause bankruptcy. This study aims to determine the effect of liquidity, leverage, and profitability on financial distress with company size as moderation. The population in this study were non-primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample determination was carried out by purposive sampling so that 21 companies with 84 annual financial reports were obtained. The data analysis technique uses multiple linear regression and moderated regression analysis (MRA) using SPSS 25. The results showed that liquidity, leverage, and profitability have a positive and significant effect on financial distress. Company size moderates by weakening the effect of liquidity and leverage on financial distress. However, company size is unable to moderate the effect of profitability on financial distress. The results of this study are expected to help company management in managing aspects related to liquidity, leverage, and profitability to avoid financial distress
Systematic Literature Review Keberlangsungan Usaha Dalam UMKM : Tinjauan Sistematis Sri Ayem; Reni Listyawati; Nanda Rachma Hernindya; Rifki Darmawan; Wito Febrian
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : 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.v12i1.3489

Abstract

This study reviews recently published scientific literature on business sustainability and Business Sustainability. Through a systematic review, we compiled and analyzed relevant literature to identify an in-depth understanding of business continuity and Business Sustainability. This research method involves identifying key articles through academic databases and preparing a literature synthesis. The main findings include a positive relationship between business continuity and thoughtful Business Sustainability in the context of business decision making and business planning. The research uses the SLR approach in journals published in 2018 and 2023, there are 50 indexed journals. Furthermore, business continuity and Business Sustainability are proven to be significant mediating factors in connecting business and business. The results of this analysis provide in-depth insight for stakeholders, including business practitioners, educators and policy makers, about the importance of developing financial literacy and how it can mediate changes in financial behavior that support business sustainability. Practical implications and recommendations for future research are also discussed. Thus, this research provides a solid conceptual foundation for a holistic understanding of the relationship between financial literacy, financial behavior and business sustainability.
Exploring the Impact of Independent Commissioners, Institutional Ownership, Profitability, and Leverage on Tax Avoidance Sri Ayem; Virdawati Virdawati
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6066

Abstract

This study investigates the impact of an autonomous board of commissioners, institutional ownership, profitability, and leverage on tax avoidance. The sample utilized in this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) throughout 2018-2022. The data collection employed a purposive sampling technique, resulting in a sample of 40 companies to analyze 181 annual financial reports. This research technique employs multiple regression analysis. The research findings indicate that the independent board of commissioners has little impact on tax avoidance. Institutional ownership and leverage exert a detrimental effect on tax avoidance. Profitability has a favorable impact on tax avoidance.
Understanding of Taxation, Utilization of Accounting Technology and Use of E-filling on Taxpayer Compliance with Internet Understanding as Moderation Ayem, Sri; Rahmadani, Yasminia Eka
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3746

Abstract

This study aims to determine the effect of understanding taxation, utilization of accounting information technology and the use of e-filling on taxpayer compliance with internet understanding as moderation. This research uses quantitative methods with the data source used, namely primary data. The population in this study are taxpayers who have NPWP and are registered at KPP Pratama. The data analysis technique uses multiple linear regression and moderated regression analysis (MRA) using SPSS 25. The results showed that the influence of taxation, accounting information technology and the use of e-filling had a positive and significant effect. Internet understanding moderates the understanding of taxation and the use of e-filling. However, internet understanding is unable to moderate the use of accounting information technology. The results of this study are expected to help improve taxpayer compliance with their obligations as taxpayers.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI: INSENTIF PAJAK SEBAGAI MODERASI ATAS PEMAHAMAN REGULASI PERPAJAKAN DAN TAX AVOIDANCE Prastyatini, Sri Lestari Yuli; Ayem, Sri; Pradana, Alfius Yohar Yuda
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): 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.v14i01.33753

Abstract

Pajak adalah kontribusi wajib kepada negara tempat pengumpulan pajak dapat ditegakkan. Salah satu permasalahan di bidang perpajakan adalah rendahnya tingkat kepatuhan masyarakat dalam memenuhi kewajiban perpajakannya di suatu negara. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan dan penghindaran pajak terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh insentif pajak. Populasi diambil dari wajib pajak orang pribadi yang terdaftar di Kota Yogyakarta. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengambilan sampel menggunakan metode convenience sampling atau random sampling dengan sampel 103 wajib pajak orang pribadi. Analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pemahaman peraturan perpajakan dan penghindaran pajak mempengaruhi kepatuhan wajib pajak orang pribadi di Kota Yogyakarta dan insentif pajak mampu memoderasi bahkan memperkuat hubungan antara pemahaman peraturan perpajakan dan penghindaran pajak atas kepatuhan wajib pajak orang pribadi di Kota Yogyakarta.
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