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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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The Influence of Village Apparatus Competence, Individual Morality and Internal Control System on Fraud Prevention in Village Fund Management Ayem, Sri; Pratiwi, Asih Fajar
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2678

Abstract

Villages are government organizational units that deal directly with communities with diverse background interests and needs and have a very important role. This research aims to analyze the influence of village apparatus competence, individual morality and internal control systems on preventing fraud in managing village funds. The sampling technique used in this research was purposive sampling, so that 135 samples were obtained using the questionnaire method. This research derives three hypotheses for each part of Village Apparatus Competency, Individual Morality, Internal Control Systems. The result of this research show that the competence of village officials has no effect on preventing fraud in managing village funds. The results of the hypothesis test show that the value of the village apparatus competency variable is significant. Individual morality has a positive effect on preventing fraud in village fund management. The internal control system has a positive effect on preventing fraud in village fund management.
Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Kinerja Keuangan Badan Usaha Milik Desa Ayem, Sri; Ramadhan, Idris
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.
Pengaruh Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul Aan Pajri Nurtiasmoko; Sri Ayem
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5112

Abstract

Taxes are one of Indonesia's largest sources of income. The number of MSMEs continues to increase every year, which should have an impact on increasing state revenues. Lack of socialization, low tax participation in the MSME sector. MSMEs' low tax participation results from low literacy and understanding of tax calculations. Tax arrears in Gunungkidul Regency have improved due to the Covid-19 pandemic. This study will test whether understanding accounting, tax incentives, M-Tax have an effect on MSME tax reporting compliance. This study used 80 MSME respondents. The questionnaire was administered online and analyzed using IBM SPSS 25 to prove the hypothesis. The results show that understanding accounting and M-Tax influences MSME tax reporting compliance, tax incentives have no effect on MSME tax reporting compliance. The implications for the government as a basis for policy making and support for MSMEs.
Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Penerapan Ifrs Terhadap Ketepatan Waktu Pelaporan Keuangan Ayem, Sri; Erawati, Teguh; Ayu Wulandari, Agustina
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i7.436

Abstract

Penelitian ini bertujuan untuk Ukuran Perusahaan, Kualitas Audit dan penerapan IFRS terhadap Keterlambatan Pelaporan Keuangan pada perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2018-2021. Penelitian mengambil sampel-sampel perusahaan-perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama kurun waktu 2018-2021. Teknik Pengambilan Sampel yang digunakan dalam penelitian ini adalah dengan teknik dokumentasi yaitu suatu teknik pengumpulan data dengan mempelajari dan menggunakan laporan keuangan pihak emiten. Perusahaan yang menjadi sampel dalam penelitian ini diambil dari perpustakaan Bursa Efek Indonesia atau melalui situs resmi BEI (www.idx.co.id). Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak memiliki pengaruh positif terhadap ketepatan waktu pelaporan keuangan, kualitas audit memiliki pengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan. Namun, penerapan IFRS tidak memiliki pengaruh yang signifikan terhadap ketepatan waktu pelaporan keuangan sebab nilai pada data penerapan IFRS konstan atau sama.
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Ayem, Sri; Sari, Putri Rahma
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9523

Abstract

This study aims to determine the effect of financial distress, leverage, and firm size on the integrity of financial statements with independent commissioners as moderating variables. This study took a sample of 18 transportation & logistics sector companies listed on the IDX from 2019 to 2022, which were determined using the purposive sampling method. The research data were analyzed using multiple linear regression analysis and moderate regression analysis (MRA) with the SPSS version 25 program. The results of this study indicate that financial distress and leverage have a positive effect on the integrity of financial statements, while company size has no effect on the integrity of financial statements. Independent commissioners as a moderating variable can strengthen the positive effect of leverage on the integrity of financial statements but cannot strengthen the positive effect of financial distress and company size on the integrity of financial statements. Keywords: Financial Distress, Leverage, Firm Size, Integrity Of Financial Statements, Independent Commissioners
Commitment of Budget Planning and SPIP Moderating Organizations to Budget Absorption Ayem, Sri; Purwanto, Tomi
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9048

Abstract

Purpose -The purpose of this study was to determine whether budget absorption is increased through budget planning. To determine whether budget absorption is increased by the government's internal control system, to determine whether organizational commitment can increase budget absorption while reducing the impact of budget planning, to determine the possibility that organizational commitment can mitigate the benefits of the government's internal control system on budget absorption. Design/methodology/approach - Data collection using a questionnaire with a research sample of 90 respondents. The data analysis tool used multiple regression with the F test and t test. Findings - The findings of the analysis indicate that organizational commitment can mitigate the impact of budget planning and the government's internal control system on budget absorption. Budget planning has a negative impact on budget absorption, while the government's internal control system has a positive impact. Research limitations/implications - The conclusion of this study is to describe the theoretical implications by adding new literature and insights into regional finances and providing ideas for further research so that the Kulon Progo Regency OPD can improve its ability to maximize the budget planning that has been prepared and implement the government's internal control system effectively, efficiently and sustainably so that all organizational goals, especially budget absorption, can run well proportionally every quarter. And budget absorption at the end of the year, can be achieved according to target. Keywords: Budget Absorption, Government Internal Control System, Organizational Commitment
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENJADI AKUNTAN PUBLIK: PERAN MODERASI ASAS KEMANDIRIAN Ayem, Sri; Yulianti, Eva
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 11 No. 1 (2024): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v11i1.926

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moderasi asas kemandirian pada persepsi profesi akuntan publik, motivasi, kecerdasan adversity, dan lingkungan kerja terhadap minat menjadi akuntan publik. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data dalam bentuk kuesioner. Penelitian ini mengambil sampel dari beberapa universitas di Yogyakarta yang mempunyai CPA Test Center yang bekerja sama dengan IAPI. Penelitian ini menggunakan metode slovin untuk menentukan jumlah sampel minimal dan diperoleh jumlah minimal 330 sampel. Sedangkan, kuesioner yang dikumpulkan sebanyak 333 sampel. Analisis yang digunakan adalah analisis regresi berganda dan analisis regresi moderat (MRA) dengan menggunakan IBM SPSS versi 20. Hasil penelitian menunjukkan bahwa persepsi profesi akuntan publik dan lingkungan kerja berpengaruh positif terhadap minat menjadi akuntan publik, motivasi dan kecerdasan adversity tidak berpengaruh terhadap minat menjadi akuntan publik. Asas kemandirian memperkuat pengaruh motivasi dan kecerdasan adversity terhadap minat menjadi akuntan publik. Asas kemandirian tidak mampu memoderasi pengaruh persepsi profesi akuntan publik dan lingkungan kerja terhadap minat menjadi akuntan publik
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Ayem, Sri; Sari, Aprilia
Media Akuntansi Perpajakan Vol 6, No 2 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i2.5116

Abstract

AbstrakPenelitian ini bertujuan untuk menguji serta menganalisis pengaruh dari karakter eksekutif, profitabilitas dan leverage terhadap penghindaran pajak pada seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 – 2019. Penelitian ini menggunakan teknik purposive sampling dalam pengambilan sampel dan diperoleh 12 perusahaan pertambangan dengan 4 tahun periode penelitian, data yang digunakan dalam penelitian sebayak 44 sampel. Metode analisis data pada penelitian ini adalah dengan menggunakan analisis linear berganda. Hasil penelitian ini menunjukan bahwa karakter eksekutif berpengaruh positif signifikan terhadap penghindaran pajak, variabel profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak dan variabel leverage tidak beperpengaruh terhadap penghindaran pajak. Kata kunci : Karakteristik eksekutif, profitabilitas, leverage dan penghindaran pajak
Tax Minimization Sebagai Pemoderasi Pada Indikasi Praktik Transfer Pricing Yang Dipengaruhi Oleh Bonus Mechanism Dan Debt Convenant Ayem, Sri; Ningsih, Ria
Media Akuntansi Perpajakan Vol 6, No 2 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i2.5127

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis hubungan antara mekanisme bonus dan debt convant terhadap keputusan transfer pricing dengan minimasi pajak sebagai variabel moderasi. Dalam penelitian ini menggunakan data sekunder yang diperoleh dalam laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 60 orang. Metode pengujian dalam penelitian ini menggunakan uji statistik deskriptif, uji regresi logistik, dan uji Moderated Regression Analysis (MRA). Hasil penelitian ini menyatakan bahwa secara parsial mekanisme bonus dan variabel debt converant berpengaruh positif signifikan terhadap keputusan transfer pricing. Namun, minimalisasi pajak tidak mampu memoderasi pengaruh mekanisme bonus dan variabel debt converant terhadap keputusan transfer pricing.Kata kunci: Mekanisme Bonus, Debt Convenant, Minimisasi Pajak, Transfer Pricing
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