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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) Competitive Jurnal Akuntansi dan Keuangan 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 JRABA 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) Jurnal Riset Akuntansi Economos : Jurnal Ekonomi dan Bisnis Media Akuntansi Perpajakan Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis Proceeding of International Conference on Humanity Education and Society Jurnal Akuntansi dan Governance Andalas EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN E-JURNAL AKUNTANSI 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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Determinants of firm value: Firm size as a moderating variable Sri Ayem; Yohana Eksen Seseng
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.342

Abstract

The purpose of this study is to determine whether profitability, managerial ownership, and ESG disclosure directly influence firm value and whether firm size influences these factors. The subjects of this study were mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The research data consisted of secondary data (audited figures) in the form of financial reports, annual reports, or sustainability reports obtained from various company websites, www.idx.co.id, and company websites for the years 2021–2024. The sample collection method used was purposive sampling, resulting in the selection of 72 companies that met the criteria. The methodology used in this study is quantitative and employs a single measurement item. SEM-PLS 4.0 stands for Structural Equation Modeling-Partial Least Squares. The research findings indicate that profitability and managerial ownership have a positive and significant impact on firm value, while ESG development does not. Furthermore, firm size, as a moderating factor, does not influence the effect of profitability on firm value. Despite this, it has been established that firm size negatively impacts managerial ownership. However, firm size may increase the impact of ESG on firm value.
Exploring the moderating role of natural language between the use of AI and auditing and fraud detection in accounting information system: an empirical study in Indonesia Umi Wahidah; Didik Subiyanto; Sri Ayem; Nguyen Tan Huynh
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2141

Abstract

This study aims to investigate the moderating role of Natural Language Processing (NLP) in the relationship between AI-empowered accounting information systems and audit and fraud detection. The research method used is quantitative analysis with data collection through questionnaires distributed to respondents from finance and accounting departments of companies in Indonesia. This study uses multiple regression analysis and Moderated Regression Analysis (MRA) to test hypotheses. The results show that AI in accounting information systems has a significant effect on audit and fraud detection, with prevention and investigation dimensions as the main contributors. NLP partially moderates the relationship between AI and audit and fraud detection, where NLP significantly strengthens the prevention dimension, negatively moderates the investigation dimension, but does not moderate the dimensions of data gathering, data analysis, risk assessment, and detection. Theoretical Contribution: This study extends the literature on AI and NLP integration in accounting information systems by showing that NLP effectiveness is context-specific and differential depending on the AI dimension being moderated. Practical Contribution: These findings provide guidance for audit practitioners and organizations in prioritizing NLP implementation in preventive audit systems, as well as providing careful considerations in implementing NLP for fraud investigation.
UMKM Clusterization with Unsupervised Neural Networks Method for Accounting by Business Capital Supatman Supatman; Sri Ayem
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 2 No 1 (2020): October 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v2i1.7698

Abstract

UMKM menurut pasal (6) UU nomor 20 tahun 2008 berdasarkan asset dan omset dibagi menjadi tiga kriteria yaitu UMi (Usaha Mikro), UK (Usaha Kecil) dan UM (Usaha Menengah). Sementara itu variabel dalam laporan BPS terkait UMKM meliputi Unit Usaha, Tenaga Kerja, PDB atas usaha yang berlaku, PDB atas dasar harga konstan 2000, Total Ekspor Non Migas, Investasi atas dasar harga berlaku, Investasi atas dasar harga konstan 2000. Sehingga pendekatan untuk melakukan kriteria berdasarkan asset dan omset relatif lemah mengingat secara rinci terdapat 7 variabel pendukung kriteria (berdasarkan data BPS).Unsupervised Neural Networks merupakan metode klusterisasi pembelajaran mandiri yang dapat melakukan klaterisasi data berdasarkan jarak eucledian data. SOM-Kohonen merupakan salah satu jenis Unsupervised Neural Networks yang digunakan untuk klasterisasi UMKM pada penelitian ini. Berdasarkan pengujian menggunakan data UMKM tahun 2010 – 2018, dengan parameter pelatihan alfa : 0.1, decalfa 0.2, iterasi 500 diperoleh hasil bahwa kluster UMKM terkluster menjadi 2 dengan perincian Umi tetap sebagai kluster Umi, sedangkan UK dan UM menggabung menjadi satu kluster.Berdasarkan hasil klusterisasi menggunakan unsupervised neural networks dengan SOM-Kohonen yaitu dua klaster, maka direkomendasikan pemodalan dibagi menjadi dua sesuai dengan klusternya. Keywords: Accounting, Business, Clusterization, UMKM, Unsupervised, Neural Networks, SOM-Kohonen.
Taxpayer compliance: Effect of tax administration system modernization and NPWP ownership through service quality mediation Sri Ayem; Vinka Rahmawati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.376

Abstract

Modernizing the tax administration system and expanding NPWP ownership are the government's main strategies to increase tax compliance. However, both aspects often don’t work optimally without adequate support for service quality. This study aims to determine the effect of the modernization of the tax administration system and NPWP ownership on taxpayer compliance, with service quality as a mediator. A quantitative approach was applied using PLS-SEM. Data were gathered from 135 respondents who carry out tax activities at the KPP Pratama Bantul and Yogyakarta, using a purposive sampling method. The results showed that the modernization of the tax administration system has no effect on taxpayer compliance, whereas NPWP ownership has a positive effect. In addition, service quality was shown to mediate the relationship between system modernization and NPWP ownership and taxpayer compliance. This finding indicates that technological sophistication will not optimally increase taxpayer compliance without being accompanied by high service quality. This study enriches the understanding of the Theory of Planned Behavior and Attribution Theory in tax compliance. In practice, this study encourages tax officers not only to focus on technology development but also to serve taxpayers, as the key to building taxpayers' intentions and awareness to comply
Determinan Minat Berkarir Sebagai Akuntan Publik: Peran Moderasi Asas Kemandirian Sri Ayem; Hasfaika Meiyani Kamaruddin
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30383

Abstract

Past investigate has recognized the components of career interest in becoming a public accountant independently without considering the directing impact of the principle of independence as one of the values of the Tamansiswa teachings. This study tests the hypothesis of the impact of financial rewards, professional training, perceptions of the public accounting profession on career interest in getting to be a public accountant and how the principle of independence moderates these factors. Study with a quantitative approach through purposive sampling method and a sample of accounting students at colleges that have a CPA Test Center within the DI Yogyakarta range then obtained 149 questionnaire respondents. Study information were analyzed with t-test, F test, coefficient determination test (R2) and moderated regression analysis (MRA). This study found that financial rewards, professional training and perceptions of the public accounting profession had a positive impact on career interest in getting to be a public accountant. The principle of independence as a mediator succeeds in moderating by strengthening the relationship between perceptions on career interest in becoming a public accountant, but cannot moderate the relationship between financial rewards and professional training on career interest in getting to be a public accountant.
THE ROLE OF LOVE OF MONEY, THE UNDERSTANDING OF TAX, AND TAX SANCTION ON TAX EVASION – TRI PANTANGAN AS MODERATING VARIABLE Sri Ayem; Fuadhillah Kirana Putri; Cia Zulviatul Azkiah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.65012

Abstract

This study examines the effect of love of money, understanding of tax law, and tax sanctions on tax evasion in Yogyakarta City with Tri Pantangan as a moderating variable. Tri Pantangan is a teaching concept by the Father of Indonesian Education, Ki Hadjar Dewantara. This concept includes three prohibitions: prohibition from abuse of power, financial violations, and immoral behaviour. Understanding and complying with these prohibitions can influence taxpayers' behaviour toward understanding tax laws and encourage compliance through moral teachings. Therefore, Tri Pantangan, in terms of tax evasion behaviour compliance, is the reason for being a moderating variable in this study. Data was collected using a convenience sampling technique, generating 45 respondents as the sample. The findings of data analysis using SPSS version 23 show that Tax evasion has negative significant influences on love of money. Understanding of tax law has positive effect on tax evasion. Tax Sanction significantly positively affects the Tax Evasion. Tri Pantangan moderates the relationship between love of money and tax evasion, reinforcing the negative influence of love of money on tax evasion. Tri Pantangan is unable to moderate the relationship between understanding tax law and tax evasion. Tri Pantangan does not moderate the relationship between tax sanction and tax evasion. The result of this study can be beneficial for tax authorities to formulate more effective tax policies in tightening tax sanctions and integrate Tri Pantangan into tax socialization as well as character education programs as informal efforts to reduce the intention to commit tax evasion.
Determinan Kepatuhan Wajib Pajak UMKM: Systematic Literature Review Sri Ayem; Fuadhillah Kirana Putri; Sabila Amidda Azka; Apriani Vivin Bogon; Filynsia Amelia Trasno
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.11927

Abstract

Penelitian ini berguna dalam identifikasi determinan yang memengaruhi kepatuhan WP UMKM. Metode Systematic Literature Review yang digunakan dalam penelitian ini, dimana menganalisis 30 artikel yang diterbitkan antara tahun 2019-2023 dengan menggunakan Software Harzing Publish or Perish 8 pada Google Scholar . Temuan mengungkapkan 23 faktor yang menentukan kepatuhan WP, dimana sanksi perpajakan, pengetahuan pajak, dan kualitas layanan menjadi faktor paling dominan yang memberikan pengaruh kepatuhan WP di kalangan UMKM. Peluang bagi penelitian selanjutnya dapat menambah objek penelitian dalam bidang kepatuhan wajib pajak UMKM yang belum tereksplorasi, seperti faktor religiusitas, budaya lingkungan, pemeriksaan pajak, dan kepercayaan kepada pemerintah. Hasil penelitian ini memberikan kontribusi untuk memahami determinan pengaruh kepatuhan wajib pajak di kalangan UMKM di Indonesia dan memberikan wawasan bagi pengambil kebijakan untuk mengembangkan kebijakan perpajakan yang efektif.
Pengaruh literasi keuangan, financial technology, dan dompet online pada kinerja keuanggan UMKM: peran moderasi inklusi keuangan (studi kasus UMKM di Kota Yogyakarta) Sri Ayem; Umi Wahidah; Dyah Ari Susanti; Supatman Supatman; Nila Sinta Yovita; Suddin Lada
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.
TRANSFORMASI DIGITAL PERPAJAKAN DAN FAKTOR PERILAKU KEPATUHAN WAJIB PAJAK STUDY LITERATURE REVIEW Sri Ayem; Dara Ayu Melinda; Aidha Pradistha Kuncoro; Febrina Nor Wahidah; Eka Saputra Pratama
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.131

Abstract

Digital transformation has brought significant changes to the taxation sector. It plays a crucial role in promoting taxpayer compliance. This article reviews the literature on the implementation of tax digitalization and its impact on taxpayer compliance behavior. The method used is Systematic Literature Review (SLR), covering 21 national and international. The study results show that digitalization, such as e-filing, e-billing, and integrated administration systems, positive influence in reporting and tax payment efficiency. It also reduces compliance costs. System quality and ease of use are key in enhancing compliance intention and practice. Besides technology benefits, psychological behavioral factors, such as trust in tax authorities, intrinsic motivation, and social norms, still play a major role. However, the main challenges found are digital literacy gaps and uneven infrastructure, especially for SMEs and rural areas. Tax digitalization helps make the tax process clearer and more trustworthy. This facilitates taxpayer compliance. This research emphasizes that the success of tax digital transformation requires synergy between technology, taxpayer behavioral aspects, and equitable digital capacity building.
Model Financial Distress: Pengaruh Likuiditas, Leverage dan Pelaporan ESG Sri Ayem; Ratnawati Bule
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4158

Abstract

Financial Financial distress can arise when a company's ability to maintain financial stability weakens and the risk of bankruptcy increases. This research examines liquidity, leverage, and ESG reporting as factors for financial distress. The study focused on food and beverage issuers listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 25 issuers with 100 annual report data sets. Data testing included descriptive numerical analysis, regression prerequisite checks, and multiple regression models using SPSS. Empirical findings indicate that liquidity, leverage, and ESG reporting have a positive influence on financial distress. These results can be used as considerations by management in managing short-term repayment capacity, the proportion of debt-based funding, and the quality of sustainability information to minimize the likelihood of financial distress.
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