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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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Penentu Tingkat Penyaluran Kredit Pemilikkan Rumah Bank Umum Konvensional Valentina Mey Cristie; Sri Ayem
Jurnal Indonesia Sosial Sains Vol. 2 No. 03 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i03.221

Abstract

Menganalisis pengaruh kebijakan rasio loan to value, Non Performing Loan, dana pihak ketiga, inflansi, dan suku bunga terhadap tingat penyaluran kredit pemilikan rumah Bank Umum Konvensional di Indonesia merupakan tujuan dari penelitian ini. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi dalam penelitian merupakan Populasi dalam penelitian merupakan Bank Umum Konvesional di Indonesia. Sampel 36 pengamatan (12 Perusahaan x 3 tahun pengamatan). Pengumpulan data dilakukan dari laporan keuangan tahunan perbankan di www.idx.co.id pada tahun 2017 sampai dengan 2019. Hasil penelitian menunjukkan bahwa LTV, inflansi, dan suku bunga memiliki dampak dengan arah negatif pada penyaluran kredit pemilikkan rumah pada Bank Umum Konvensional di Indonesia. Dana pihak ketiga memiliki dampak dengan arah positif pada penyaluran kredit pemilikkan rumah pada Bank Umum Konvensional di Indonesia, sedangkan NPL tidak berdampak pada terhadap penyaluran kredit pemilikkan rumah pada Bank Umum Konvensional di Indonesia. Penelitian ini memiliki keterbatasan yaitu data yang diperoleh adanya bank yang tidak mempublikasikan laporan keuangan selama periode penelitian serta banyaknya bank yang tidak memaparkan nominal penyaluran kredit pemilikkan rumah serta tidak menjelaskan suku bunga KPR yang diberikan.
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.
THE EFFECT OF PROFITABILITY, PROFIT MANAGEMENT, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS (STUDY ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2016-2019) Ayem, Sri; Chandra Putry, Nur Anita; Mahala Kelen, Gaudensia Hilaria
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6473

Abstract

This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.
THE EFFECT OF PROFITABILITY, INDEPENDENT COMMISSIONERS, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE Iklima, Ayu; Ayem, Sri
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6475

Abstract

This study aims to examine the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) on Tax Avoidance. The data used in the study is secondary data, the sampling technique is the purposive sampling method with data sources from financial statement data of banking companies listed on the IDX 2017-2019 obtained from the internet (www.IDX.co.id) as many as 45 companies consists of 135 samples. The test of this study used a classic assumption test consisting of (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test) and multiple regression analysis hypothesis testing consisting of (determination coefficient test (R2), simultaneous test (F test), and partial test t-test). Based on the results of the regression test, it shows that the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) has a positive effect on tax avoidance.
Pengaruh literasi keuangan, financial technology, dan dompet online pada kinerja keuanggan UMKM: peran moderasi inklusi keuangan (studi kasus UMKM di Kota Yogyakarta) Ayem, Sri; Wahidah, Umi; Susanti, Dyah Ari; Supatman, Supatman; Yovita, Nila Sinta; Lada, Suddin
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2126

Abstract

This study analyzes the effect of financial literacy, financial technology, and e-wallets on the financial performance of MSMEs, with financial inclusion as a moderating variable among MSMEs in Yogyakarta City. Using a quantitative method with 100 MSME respondents selected through purposive sampling, the multiple linear regression results show that financial literacy and financial technology positively influence financial performance, while e-wallets have no significant effect. The Moderated Regression Analysis (MRA) indicates that financial inclusion does not moderate the relationship between the three independent variables and MSME financial performance. Simultaneously, all three variables affect financial performance. Theoretically, this study expands the application of RBV and TAM by integrating knowledge and digital technology aspects, enriching the literature on MSME performance determinants in the Industry 4.0 era. Practically, the findings provide insights for MSMEs, policymakers, and financial institutions to enhance financial literacy and the adoption of financial technologies.
Pengaruh Kode Etik Aparat Pengawasan Intern Pemerintah (Apip) Dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Ayem, Sri; Jehadi, Didimus
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 1 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.17

Abstract

This study aims to determine the effect of integrity, objectivity, confidentiality, competence and work experience on the audit quality of internal auditors in the DIY Representative BPKP, both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires to respondents. The population in this study were all functional internal auditor officials at the BPKP DIY Representative, with the sampling technique using nonprobability sampling, namely purposive sampling. Purposive sampling is done by taking samples from several populations based on certain criteria. The relationship or influence between variables is explained by using multiple linear regression analysis and hypothesis testing (t test). The results showed that the integrity variable had no effect on audit quality, the objectivity variable had a positive effect on audit quality, the confidentiality variable had a positive effect on audit quality, the competency variable did not affect audit quality and the work experience variable had a positive effect on audit quality and simultaneously showed that the integrity variable , objectivity, confidentiality, competence, and work experience have a significant effect on audit quality.
Pengaruh Sosialisasi PP No. 23 Tahun 2018, Modernisasi Sistem Administrasi Perpajakan, dan Biaya Kepatuhan terhadap Kemauan Membayar Pajak pada Wajib Pajak UMKM Ayem, Sri; Nofitasari, Devi
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.26

Abstract

This research aims to investigate the influence of socialization of Government Socialization Regulation number 23 in 2018, modernization of taxes administration system, and cost compliance with the willingness to pay taxes on Micro Small and Medium Business taxpayers. This research is causal association research with a quantitative approach. The population in this research is all of the assessable in Small and Medium Business, which become partners in the Cooperative Office and Micro Small and Medium Business in Special Region of Yogyakarta. The samples of this research are 100 assessable in Micro Small and Medium Business, which taken from the population. The methods used in collecting the data are interviewing. The analysis of multi regression is used to test the hypothesis. The result shows that Government Socialization on Government Regulation number 23 in 2018 has a positive and significant effect on the willingness to pay taxes on Micro Small and Business taxpayers. Modernization of the Tax Administration System has a positive and significant effect on the willingness to pay taxes on Micro Small and Business taxpayers, and Compliance Costs have a negative effect on Willing to Pay Taxes on Micro Small and Business taxpayers. While simultaneously the socialization of Government Regulation Number 23 in 2018, Modernization of the Tax Administration System and Compliance Costs jointly affect the Will to Pay Taxes on Micro, Small, and Medium Business Taxpayers
PENGARUH STRUKTUR KEPEMILIKAN, UMUR PERUSAHAAN, KOMITE AUDIT, DEWAN KOMISARIS TERHADAP AUDIT LAG Sri Ayem; Reni Listyawati; Meydiana Rizka Nur Anggraeni
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4078

Abstract

The phenomenon of audit report lag in Indonesia is not something new, apart from regulations regarding financial reporting, time discrepancies in submitting financial reports that have been audited are still found in many companies. The aim of this research was to investigate how ownership structure, company age, audit committee, and board of commissioners influence the delay in audit report submission. Secondary data was collected for this study. The population of interest comprised property and real estate companies that were listed on the IDX between 2018 and 2021. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were employed for data analysis, utilizing the IBM SPSS 25 software. It was found that ownership structure, company age, audit committee, and board of commissioners had a detrimental impact on the timeliness of audit report submission.
Faktor-faktor Yang Mempengaruhi Pertumbuhan Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Sri Ayem; Egi Nurpaiji
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.5972

Abstract

Dalam dunia investasi, tingkat pengembalian yang tinggi mencerminkan kinerja bisnis yang baik, semakin tinggi tingkat pengembalian yang diharapkan, semakin baik pula kinerjanya. Artikel ini bertujuan untuk mengumpulkan data mengenai faktor-faktor yang mempengaruhi Pertumbuhan Laba pada perusahaan industri Indonesia yang terdaftar pada titik-titik tertentu selama periode. Metode purposive simple digunakan dalam penelitian ini untuk memilih sampel, sehingga terdapat total 43 perusahaan yang menjadi subjek penelitian. Hasil penelitian menunjukkan bahwa Sales Growth dan Net Profit Margin berpengaruh positif terhadap Pertumbuhan Laba dan sebaliknya Kinerja Keuangan tidak berpengaruh terhadap Pertumbuhan Laba.
TECHNOLOGY TRANSFORMATION, FINANCIAL LITERACY, AND GOOD CORPORATE GOVERNANCE IN STRENGTHENING FINANCIAL PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW OF MSMES AND THE FINANCIAL SECTOR Ayem, Sri; Febriyani, Rahma; Fadia, Nalaya Anggi; Desviani, Dini; Lahura, Anggelina; Kaka, Regina Ambu
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3249

Abstract

Abstract. This study aims to map the role of technological transformation, financial literacy, and Good Corporate Governance (GCG) in strengthening financial performance in MSMEs and the financial sector through the Systematic Literature Review (SLR) method. Using the PRISMA protocol, 29 articles from the Google Scholar, Crossref, and ScienceDirect databases for the period 2020–2025 were systematically analyzed. The results of the study show a relatively consistent pattern of findings that financial literacy and technological transformation have a positive effect on business performance and sustainability. However, the implementation of GCG still faces challenges at the MSME level due to limited resources, while in the financial sector, GCG has been proven to strengthen accountability despite variations in its impact on profitability ratios. The inconsistency of results in several studies indicates empirical gaps influenced by human resource capacity and regional characteristics. This study provides a theoretical contribution in the form of an integrative conceptual framework and practical advice for policymakers to optimize the digital ecosystem and governance education to improve the competitiveness of the MSME and financial sectors.
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