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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 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.
PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA Ade Asriny Y Tanggu; Sri Ayem; Teguh Erawati
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is  Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis.  The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.  
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI Sri Ayem; Suyanto Suyanto; Yhoga Heru Pratama; Rita Oktaviani
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

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

Abstract

This study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds.
Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi Astina Elisabeth S Emar; Sri Ayem
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.1956.79-90

Abstract

The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value with good corporate governance (GCG) as the moderate variable. The sample in this study were manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2016-2018 with total of 66 companies based on purposive sampling method. The analysis technique used is linear regression and moderated regression analysis (MRA). The study results indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value, while GCG variables are unable to moderate the effect of ERM disclosure on company’s value and GCG can strengthen the effect of IC disclosure to the company’s value.
The Effect Of Investment Return And Accounting Literacy On Interest In Investing In The Capital Market Ayem, Sri; Langkodi, Hiskia
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.7967

Abstract

This study investigates the effect of investment return and accounting literacy on students’ interest in investing in the capital market. Using a quantitative approach, 110 economics students in Yogyakarta were selected through simple random sampling. Data were analyzed using multiple regression. Results show that investment return and accounting literacy significantly and positively influence investment interest. These findings highlight the importance of strengthening financial education and providing accessible information about potential investment returns to encourage greater participation in the capital market, particularly among young investors seeking to achieve long-term financial goals and improve decision-making capabilities.
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 Aidha Pradistha Kuncoro Al Amaru, Bukhori Hiro Fajar Albertus Yandi Deo 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 Apriani Vivin Bogon Arini Prihatiningrum Aristo Tatag Staquf Ariyanti, Nurul Asih Kentari 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 Cia Zulviatul Azkiah Citra Ari Mangesti Dara Ayu Melinda Desi Fitriani Arang Dessy Dyah Pratama Desviani, Dini Devi Nofitasari 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 Eka Saputra Pratama 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 Febrina Nor Wahidah Febriyani, Rahma Felsiana Baros Fichy Rohana Filynsia Amelia Trasno Fina Cholifiana Fransiska Theodosia Peni Yan Fransiska, Imelda Fransiskus Vilisianus Sales Fuadhillah Kirana Putri Habu, Rofina Ernesta Haici Audi Aulia Hamrin, Seriani Hanun, Naresha Hasfaika Meiyani Kamaruddin Helen Rambu Laja Kodi R. Langu 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 Karolina Tunga Kasim, Ahmad Nizam Che Kinait, Tivani Kirana Feby Kusumasari Kusumasari, Kirana Feby 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 Maksimilianus Bobat Mangesti, Citra Ari Maria Adeltrudis Kati Maria Liliyanti Bete Mau Maria Mira Tokan Melati Endah Sari Melkianus Marawali Meydiana Rizka Nur Anggraeni Milanda Milanda Nanda Rachma Hernindya Naresha Hanun Nastiti Mardyatna Nelly Rahmawati Nguyen Tan Huynh Nila Sinta Yovita 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 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 Ratnawati Bule 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 Ronald Ario Tahu Rosalina To Wea Nuwa Rumdoni Ryan Hidayat Ryfal Yoduke Sabila Amidda Azka 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 Suddin Lada Sukamto, Ika Sumiyarsi Sunarto Sunarto 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 Tiara Pratama Putri Titisa Ballerina Trasno, Filynsia Amelia Tri Maryanti Tri Wahyuni Triono, Bangkit Triyana Triyana Tunga, Karolina Umi Wahidah Umi Wahidah Uum Helmina Chaerunisak Uum Helmina Chaerunisak Valentina Mey Cristie Valentina Mey Cristie Varda Samanta Adestia Vinka Rahmawati Violieta Annisa Titania Virdawati Virdawati Vivi Septiani 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 Yulaikah Yulaikah Yuli Astuti Yuli Prihatni Yuli Rizky Cendykia Tegar Ratrisna Yuliana Adelheit Knoba Yulita Hanasari Putri Zuharista Laila Nur Safitri