Article Per Year (5 Year)
p-Index From 2021 - 2026
21.202
P-Index
This Author published in this journals
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

Published : 221 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 221 Documents
Search

 19   20   21   22   23 
Systematic Literature Review: Implementasi SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Indonesia Sri Ayem; Fuadhillah Kirana Putri; Desi Fitriani Arang; Fina Cholifiana; Helen Rambu Laja Kodi R. Langu; Tiara Pratama Putri; Vivi Septiani
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.118

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia Method: Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengeksplorasi beberapa jurnal terkait. Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, dan lain-lain mempengaruhi implementasi SAK-EMKM. Metode pengumpulan data yang umum digunakan meliputi kuesioner, wawancara, dan observasi. Finding: Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, latar belakang pedidikan, lamanya berdiri usaha (umur usaha), omzet, persepsi pelaku, kesiapan pelaku umkm, pengungkapan catatan laporan keuangan, motivasi, pencatatan laporan keuangan, jenjang pendidikan, ukuran usaha pemahaman teknologi informasi, kualitas SDM, tingkat kesiapan pelaku UMKM, peningkatan penjualan dan persepsi UMKM mempengaruhi implementasi SAK EMKM.
Pengaruh Penerapan Self Assesment System, E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Manggarai, Nusa Tenggara Timur Sri Ayem; Albertus Yandi Deo
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.124

Abstract

Purpose: This study aims to investigate the impact of the implementation of self-assessment system, e-filing, and e-billing on the compliance level of individual taxpayers in Manggarai, East Nusa Tenggara. By identifying this problem, this study aims to analyze the effect of each aspect of digitalization of tax services on taxpayer compliance. This is expected to provide a better understanding of the effectiveness of digitalization in improving tax compliance at the local level Method: The research method used in this thesis is quantitative with an analytical descriptive approach. This study aims to analyze the effect of the implementation of self-assessment system, e-filing, and e-billing on individual taxpayer compliance at the Ruteng Pratama Tax Service Office, Manggarai. Primary data were collected through surveys with questionnaires distributed to randomly selected taxpayers. Data analysis was performed using descriptive statistical techniques, multiple linear regression, F test, coefficient of determination, and t test. Finding: This study explores the effect of the implementation of Self Assessment System, E-filing, and E-billing on individual taxpayer compliance in KPP Pratama Ruteng. The results of the analysis show that E-filing has a significant positive influence on tax compliance, while Self Assessment System and E-billing do not have a significant influence. These findings support the importance of technology in improving tax compliance and highlight the need for clear understanding and benefits for taxpayers regarding electronic tax technology. Novelty: This study contributes by identifying the different impacts of electronic tax systems (E-filing) on individual tax compliance, particularly in contexts that may differ from previous studies. The research highlights the importance of E-filing as an effective tool in improving tax compliance, while pointing out that other aspects such as Self Assessment System and E-billing may not have the same impact. As such, these findings provide new insights into specific factors that can influence tax compliance behavior, provide direction for further tax policy, and pave the way for further research in this field. Keywords: Self Assesment System, E-filling, E-billing, Tax Compliance
Pengaruh DER, TAO, dan CR Terhadap Pertumbuhan Laba Sri Ayem; Uum Helmina Chaerunisak; Melkianus Marawali
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.125

Abstract

This study aims to examine the effect of Debt Equity Ratio, Total Assets Turn Over, Current Ratio on Profit Growth. This study uses a sample of manufacturing companies in the Food and Beverage sector which are listed on the Indonesia Stock Exchange. The type of data used in this research is the secondary data of the company's financial statements. During the 2018 – 2021 period, there were 12 registered Food and Beverage companies. The sampling method used in this study was purposive sampling, namely the sampling method determined by the researcher based on certain criteria. Manufacturing companies taken based on the researchers' criteria are 4 sample companies. The data analysis method used consists of descriptive statistical tests, classical assumption tests, multiple linear regression analysis, t tests, f tests and determination tests (R2) using the test tool (SPSS) version 25. The results of this study include (1) Debt Equity Ratio has a positive effect on Profit Growth, (2) Total Assets Turn Over has a positive effect on Profit Growth, (3) Current Ratio has a negative effect on Profit Growth. Keywords: Debt Equity Ratio, Total Assets Turn Over, Current Ratio, Profit Growth.
Pengaruh Komisaris Independenden dan Pengungkapan ESG terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Sri Ayem; Maksimilianus Bobat
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.178

Abstract

Purpose: This study aims to determine the effect of independent commissioners and ESG disclosure on company value, with profitability as a moderating variable. Method: This study uses a quantitative method, namely presenting research results in numerical form which are then explained and interpreted descriptively, to test the hypothesis. The subjects of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the industrial goods sector. The sample of this study was 32 companies during the observation period 2021-2023, so that 96 observation units were obtained using purposive sampling. Finding: The test results show that the variables of independent commissioners and ESG disclosure have an effect on firm value. However, profitability is unable to moderate the effect of independent commissioners and ESG disclosure on firm value. Novelty: This study combines independent commissioners and ESG disclosure as two main aspects of corporate governance and sustainability, which are analyzed simultaneously against firm value. This combination has not been widely discussed simultaneously in the context of Indonesian manufacturing companies.
Pengaruh Persepsi, Pengetahuan, dan Kesadaran Wajib Pajak Terhadap Penghindaran Pajak Sri Ayem; Maria Liliyanti Bete Mau
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.189

Abstract

Purpose: This study aims to analyze the influence of taxpayer perception, taxpayer knowledge, and taxpayer awareness on tax avoidance among young entrepreneurs in Yogyakarta City. Additionally, the study also evaluates the simultaneous influence of these three variables on tax avoidance behavior, providing a deeper understanding of the factors influencing tax compliance among young entrepreneurs.The research design used in this study is a descriptive research design, which aims to describe the characteristics of the variables under study. The research population consists of young entrepreneurs in Yogyakarta City, while the sample consists of 100 young entrepreneurs. The data collection method used is a questionnaire, which was distributed to the respondents. The data were analyzed using descriptive statistics and regression analysis. The results of the study indicate Method: The research method used a quantitative approach with primary data collection through questionnaires distributed both directly and using the Google Forms online platform to 62 young entrepreneurs in the city of Yogyakarta. The research instrument was measured using a 4-point Likert scale and tested for validity and reliability using Cronbach's Alpha. Data analysis was performed using multiple linear regression with SPSS, and also tested classical assumptions including multicollinearity, heteroscedasticity, and data normality. Finding: The results of the study indicate that taxpayer perception, taxpayer knowledge, and taxpayer awareness partially and simultaneously have a positive and significant influence on the tax avoidance behavior of young entrepreneurs in Yogyakarta City. Tax awareness has the most dominant influence with the largest beta coefficient. Collectively, these variables can explain approximately 62.6% of tax avoidance behavior, indicating that the level of awareness, knowledge, and perception plays an important role in young entrepreneurs' decisions regarding tax obligations. Novelty: This study is novel in that it examines the influence of perception, knowledge, and awareness of taxpayers on tax avoidance specifically among MSME actors from among young entrepreneurs. Focusing on this group is important because they are a generation that is developing in the business world and has different tax behavior characteristics compared to conventional taxpayers. In addition, there is still little research highlighting the tax behavior of young MSME entrepreneurs, especially in the context of their awareness and understanding of tax obligations in the digital era.
Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Determinasi Kualitas Laporan Keuangan Usaha Mikro Kecil dan Menengah Sri Ayem; Asih Kentari
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.191

Abstract

Purpose: This research aims to examine how accounting literacy and the application of information technology contribute to shaping the quality of financial reports among MSMEs in Gunungkidul. The quality of financial reports is determined by how well they adhere to accounting regulations and provide users with timely, accurate, understandable, and relevant information for making decisions. Method: The research applies a quantitative approach through panel data analysis. For statistical processing, the study relies on EViews 12 SV software. The focus population comprises medium- to lower-tier MSMEs operating in Gunungkidul. Data collection was carried out via questionnaires, resulting in a valid sample of 135 MSME respondents from the region. Finding: The results of this study provide evidence that accounting understanding (X1) and the use of information technology (X2) influence the determinants of the quality of MSME financial reports (Y). Novelty: Variations in research findings lead to inconsistent research and small-scale studies, which have little impact on the caliber of financial reports produced by MSMEs in Gunungkidul.  As a result, scholars see a chance to investigate the variables that affect the caliber of financial reports produced by MSMEs in Gunungkidul.
Pengaruh Manajemen Keuangan dan Financial Technology Terhadap Kinerja Keuangan Umkm dengan Pengetahuan Keuangan sebagai Variabel Moderasi Suyanto Suyanto; Haici Audi Aulia; Sri Ayem
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.218

Abstract

Purpose: This study aims to examine the influence of financial management and financial technology on the financial performance of MSMEs, with financial knowledge serving as a moderating variable. Method: The population in this study consists of all MSMEs registered in the Special Region of Yogyakarta (DIY). A total of 227 respondents were selected using purposive sampling. The research employed a quantitative approach through the distribution of questionnaires. The collected data were analyzed using multiple linear regression and processed with Eviews 12. Finding: The results show that financial management has a positive and significant effect on the financial performance of MSMEs, while financial technology has no significant effect. Financial knowledge positively moderates the relationship between financial management and financial performance but does not moderate the relationship between financial technology and financial performance. These findings indicate that financial management plays a crucial role in improving performance, whereas the use of financial technology has not yet provided optimal benefits due to its predominantly transactional use. Novelty: This study introduces financial knowledge as a moderating variable within the relationship between financial management, financial technology, and financial performance—an aspect that has been rarely examined. The focus on MSMEs in DIY that have adopted financial services offers a new context for understanding the effectiveness of financial management and the utilization of financial technology in enhancing MSME performance.
Pengaruh Leverage dan Profitabilitas Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Sri Ayem; Nelly Rahmawati
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.342

Abstract

Purpose: This study aims to examine whether the effect of leverage and profitability on tax avoidance with institutional ownership as a moderating variable. Data were analyzed using SPSS 27. Method: This study utilizes quantitative data from the official websites of food and beverage sector companies, specifically manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the 2021-2024 period with purposive sampling technique resulting 177 in total annual financial reports analyzed. The analytical methods used include multiple linier regression and subgroup analysis. Finding: The results of this study indicate that leverage has a possitive influence toward tax avoidance, profitability has a possitive effect in tax avoidance, institutional ownership can moderate the possitive of leverage on tax avoidance, and institutional ownership cannot moderate the possitive effect of profitability on tax avoidance. Novelty: This research is novel because the researches added a new time period 2021-2024. This research can make a significant contribution to the literature on tax avoidance and corporate finance, and can help improve understanding of how institutional ownership affects the relationship between leverage and profitability on tax avoidance.
DINAMIKA PENELITIAN KEPATUHAN WAJIB PAJAK Sri Ayemi; Yhoga Heru Pratama; Jauzaa Azahroo Oksidea Oksidea; Fransiskus Vilisianus Sales
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i1.33

Abstract

This study explores the compliance of taxpayers in Indonesia from 2013 to 2023 by mapping research published in national scientific journals. The research methodology involves a thorough literature review, examining articles with the keyword "taxpayer compliance" on scientific journal websites. The population consists of articles on taxpayer compliance, and the sample is selected based on criteria such as keyword relevance, completeness, clarity, and online accessibilityThe mapping of journal names aims to categorize articles, facilitating information on journal consistency in publishing content related to taxpayer compliance. The findings reveal continuous publications on taxpayer compliance in scientific journals throughout the years, with 2017 dominating the articles. E-Jurnal Akuntansi emerges as the most prolific journal in publishing these articles. The prevalent research method is quantitative, with awareness of taxpayers being the most commonly studied variable. Implications of the study include recognizing E-Jurnal Akuntansi and Jurnal Akuntansi as promising channels for future researchers and the potential for more varied and in-depth results through the use of qualitative methods. The study also highlights the predominance of primary data sources and suggests the exploration of alternative sources such as observation and interviews for richer and more realistic data.
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 : Prodi Pendidikan Ekonomi-UGJ

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.
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