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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 EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat 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 Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Amnesty: Jurnal Riset Perpajakan 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
Sri Ayem
Universitas Sarjanawiyata Tamansiswa
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ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014 Ryfal Yoduke; Sri Ayem
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.582 KB)

Abstract

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul year's actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less. Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Tri Maryanti; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.479 KB) | DOI: 10.47467/reslaj.v4i4.1077

Abstract

Riset ini mempunyai tujuan untuk membuktikkan apakah terdapat keterkaitan tax avoidance dan profitabilitas pada nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Teori sinyal dan teori agen menjadi dasar teori dalam riset ini. Sampel penelitian yang digunakan ialah sektor tambang yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pemilihan sampel memakai metode purposive sampling dan dihasilkan 13 perusahaan dengan 36 laporan tahunan yang diolah. Penelitian ini menggunakan analisis regresi berganda dan analisis regresi moderasi. Variabel tax avoidance diukur menggunakan Cash ETR, profitabilitas diukur menggunakan rasio ROA, nilai perusahaan diukur menggunakan Tobin’s Q, dan kebijakan dividen diukur menggunakan DPR. Dari hasil pengujian menjelaskan bahwa tax avoidance tidak berpengaruh terhadap nilai perusahaan karena investor cenderung melihat kinerja perusahaan dari besarnya laba pada periode tersebut. Profitabilitas berpengaruh positif terhadap nilai perusahaan sebab besar kecilnya tingkat profit yang dihasilkan akan mempengaruhi nilai perusahaan. Sedangkan tax avoidance dan profitabilitas tidak dapat dimoderasi oleh kebijakan dividen.
Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress Menggunakan Survival Analysis Sekar Rahmayani; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.025 KB) | DOI: 10.47467/reslaj.v4i4.1083

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap financial distress. Teori yang digunakan pada penelitian ini adalah trade off theory dan signaling theory. Populasi yang diambil pada penelitian ini yaitu perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Peneletian ini menggunakan kuantitatif sebagai metode penelitian. Purposive sampling dipakai sebagai teknik pengambilan sampel, dengan hasil sampel terpilih sebanyak 12 perusahaan dengan data diolah sebanyak 36 laporan keuangan. Teknik analisis data pada penelitian ini menggunakan suvival analysis dan menggunakan model regresi cox proportional hazard. Hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh signifikan dengan arah negatif tehadap financial distress. Nilai profitabilitas yang tinggi dapat memperlihatkan kinerja keuangan perusahaan bagus, sehingga financial distress dapat dihindarkan. Sedangkan likuiditas tidak dapat mempengaruhi financial distress. Hal tersebut dikarenakan pada likuiditas masih terdapat akun persediaan, dimana persediaan tidak bisa dikatakan benar-benar lancar, oleh karena itu variabel likuiditas bisa dikatakan belum optimal.
Pengaruh Corporate Social Responbility, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba Anastasia Agatha; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.651 KB) | DOI: 10.47467/reslaj.v4i5.1117

Abstract

The purpose of this study is to examine the effect of corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies in 2016-2019. The study used quantitative methods, the sample used was purposive sampling, there were 20 samples of which there were 80 observational data. The study used multiple linear regression analysis with the help of the IBM SPSS 20.0 program. the results of the study prove three important findings: (1) CSR has a positive effect on earnings management, (2) firm size has a positive effect on earnings management, and (3) audit quality has no significant effect on earnings management. Keywords: Earning Management, Corporate Social Responsibility, Company Size, Audit Quality
Konsep Fraud Diamond dan Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Sri Ayem; Astuti Astuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 9 No. 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i3.22604

Abstract

Penelitian ini bertujuan untuk menguji elemen-elemen kecurangan dalam fraud diamond theory terhadap indikasi-indikasi terjadinya financial statement fraud. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 65 data laporan keuangan perusahaan. Analisis data yang menggunakan metode regresi linier berganda dengan bantuan program SPSS versi 18. Hasil penelitian menunjukkan bahwa variabel financial target diukur dengan return on assets (ROA) berpengaruh positif terhadap financial statement fraud sedangkan variabel nature of industry yang diukur dengan receivable mununjukkan pengaruh negatif terhadap financial statement fraud. Penelitian ini tidak menemukan adanya pengaruh dari veriabel ratio total acrual dan pergantian direksi terhadap financial statement fraud.Kata kunci: financial target, nature of industry, ratio total acrual, pergantian direksi, financial statement fraud
Pengaruh Kompetensi Akuntansi, Pemahaman Undang-Undang Nomor 6 Tahuin 2014, Sistem Informasi, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa (Studi Kasus Pada Pemerintah Desa Di Kabuapten Kebumen) Sri Ayem; Husni Rofikoh
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i1.22816

Abstract

Penelitian ini berjudul “Pengaruh KompetensiAkuntansi, Pemahaman Undang-Undang Nomor 6 Tahun 2014, Sistem Informasi, Dan Pengendalian Internal Terhadap kualitas Laporan keuangan Desa (Studi Kasus Pada Pemerintah Desa Di Kabupaten Kebumen)”. Tujuan dari penelitian ini mengetahui kualiatas laporan keuangan yang disusun oleh pemerintah desa pada Pemerintah desa di Kabupaten Kebumen. Penelitian ini menggunakan pendekatan kualitatif. Data yang digunakan pada penelitian ini adalah data primer yang didapatkan melalui penyebaran kuisioner. Teknik analissis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan bahwa variabel dependen dipengaruhi oleh varaibel independen sebesar 52,6%. Kompetensi akuntansi memiliki nilai t-hitun 0,270, pemahaman Undang-Undang Nomor 6 tahun 2014 memiliki nilai t-hitung sebesar 0,323, sistem informasi memiliki nilai t-hitung sebesar 0,253, dan pengendalian internal memiliki nilai t-hitung sebesar 0,260 dengan nilai t-table 0,2306 sehingga seluruh hipotesis didterima, hal tersebut menunjukan bahwa variabel independen perpengaruh positif dan signifikan.
Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba Sri Ayem; Elisabeth Elen Lori
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25438

Abstract

This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi Sri Ayem; Kirana Feby Kusumasari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25827

Abstract

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.
Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah dan Tax Planing Terhadap Kualitas Laporan Keuangan (Studi Kasus UMKM di kota Yogyakarta) Sri Ayem; Risma Prihatin
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25321

Abstract

The purpose of this research is to describe (1) the influence of small and medium microfinance accounting standard variables (SAK-EMKM) on the quality of MSME financial reports, (2) the effect of Tax Planing on the quality of UMKM financial statements in the city of Yogyakarta. This research is classified as a type of quantitative research. The population is all MSMEs. In this study, small and medium micro businesses in the city of Yogyakarta numbered 106 respondents. The data conclusion method uses questionnaire, while the data analysis technique uses multiple regression analysis supported by t test (partial test), F test (F-test), R2 test (coefficient of determination) and classic assumption test consisting of normality test, test multicollinity, heteroscedasticity test, and linearity test. The results showed that the multiple linear regression equation for two predictors Y = 7.749 + 0.327 X1 + 0.082 X2, meaning that the application of SAK-EMKM, Tax Planing contributed greatly to the quality of financial reports. The magnitude of the effect seen from the coefficient of determination (R2). Detremination coefficient value is 0.821. The results of the coefficient of determination show that the application of SAK-EMKM and Tax Planing has a positive influence on the quality of financial statements of 81.2% and the remaining 17.9% is influenced by other variables.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA Sri Ayem; Umi Wahidah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.387 KB) | DOI: 10.12928/optimum.v8i1.8854

Abstract

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings management 
Co-Authors Aan Pajri Nurtiasmoko 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 Ahmad Saefudin 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 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 Cahyaning, Enggar Kartika Chanderika Rambu Tamu Ina Chandra Putry, Nur Anita Citra Ari Mangesti Dessy Dyah Pratama Devi Nofitasari Dewi Kusuma Dewi Kusuma Wardani Dewi Kusuma Wardani Diah Fajri Hanifah Diana Lestari, Diana 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 Fatimah, Andinie 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 Kamaruddin, Hasfaika Meiyani Karolina Tunga Kasim, Ahmad Nizam Che Kinait, Tivani Kirana Feby Kusumasari Kusumasari, Kirana Feby Lada, Suddin 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 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 Prasetyaningtyas, Septiana Wahyu 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 Rivanda Arli Wijaya Rofikoh, Husni 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 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 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 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 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