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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
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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PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS¸DAN KEBIJAKAN DIVIDEN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Otomotif yang Listing di BEI periode 2015-2019) Teguh Erawati; Sri Ayem; Maria Mira Tokan
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 1 (2022): AKURAT Edisi Januari-April 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This study aims to prove the Influence of Company Size, Liquidity, and Dividend Policy on the Company's Financial Performance (Study on Automotive Companies Listed on the IDX for the 2015-2019 period). The population taken in this research are automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period, namely 11 companies through purposive sampling. The research data used secondary data. The source used by the researcher is to collect data on the annual financial statements of automotive companies that can be accessed and downloaded on the Indonesia Stock Exchange (www.idx.co.id). The results of this study indicate that company size has a positive effect on financial performance, liquidity has a positive effect on financial performance, and dividend policy has a positive effect on company financial performance
PENGARUH PERSEPSI KARIR, PERTIMBANGAN PASAR KERJA, DAN PENGHARGAAN FINANSIAL TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa) Andri Waskita Aji; Sri Ayem; Yuli Rizky Cendykia Tegar Ratrisna
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 1 (2022): AKURAT Edisi Januari-April 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This study aims to determine the effect of career perceptions, labor market considerations, and financial rewards on interest in a career in taxation. This type of research is an associative research type and data collection uses primary data using a questionnaire via google form. In this study, samples were taken, namely students of the accounting study program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. The sampling technique used the snowball sampling technique. The number of processed data is 100 respondents. This study uses data analysis, namely multiple regression analysis which is processed using the SPSS version 20 program. The results show that career perception has a positive effect on career interest in taxation, labor market considerations have a positive effect on career interest in taxation, and financial rewards have a positive effect on interest in a career. a career in taxation
The Influence Of Earnings Management, Audit Quality On Company Value With Ownership Managerial As Moderating Variables Sri Ayem; Wihelmina Menge
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7278

Abstract

This study aims to examine the effect of earnings management and audit quality on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The independent variable used is earnings management which is proxied using the modified Jones model and audit quality is measured using a dummy variable with the dependent variable being firm value as measured by price to book value (PBV). This study adds a moderating variable, namely managerial ownership. The population in this study are manufacturing sector companies listed on the IDX for the 2016-2019 period. The method of determining the sample is done by using purposive sampling. Based on these criteria, as many as 24 companies were selected as samples. The data analysis technique used in this study is multiple regression analysis and moderated regression analysis using SPSS 21 software. The results of this study indicate that earnings management variables have a negative effect on firm value while audit quality also has a negative effect on firm value. The results of the study using a moderated regression analysis test showed that managerial ownership was able to strengthen the relationship between earnings management and firm value. Managerial ownership is also able to strengthen the relationship between audit quality and firm value.
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Yuli Astuti; Teguh erawati; Sri ayem
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1141.58 KB) | DOI: 10.26618/inv.v3i2.6038

Abstract

Penelitian ini bertujuan untuk menguji apakah likuiditas, solvabilitas, manajemen aset, ukuran perusahaan dan struktur modal terhadap kinerja keuangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan sekunder dengan menganalisis laporan keuangan. Penelitian mengambil sampel 87 laporan keuangan pada perusahaan manufaktur yang terdaftar dalam kelompok indeks 100 di Indonesia tahun 2017-2019. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara menganalisis laporan keuangan yang diambil dari situs resmi BEI. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel likuiditas berpengaruh negatif terhadap kinerja keuangan, (2) variabel solvabilitas berpengaruh negatif terhadap kinerja keuangan, (3) variabel manajemen aset berpengaruh negative terhadap kinerja keuangan, (4) variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan, dan (5) variabel struktur modal berpengaruh negatif terhadap kinerja keuangan. Kata kunci: Likuiditas, Solvabilitas, Manajemen Aset, Ukuran Perusahaan, Struktur Modal, dan Kinerja Keuangan.
PENGARUH PENALARAN MORAL, RETALIASI, RELIGIUSITAS, DAN GENDER TERHADAP NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa) Sri Ayem; Rumdoni
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This study aims to examine the effect of moral reasoning, retaliation, religiosity, and gender on student’s intention to take whistleblowing. This reseach method uses quantitative descriptive methods and primary data in the form of a questionnaire distributed via google form. The sample in this study were accounting students at the Sarjanawiyata Tamansiswa University of 2017 and 2018, with a total of 84 respondents. The sampling technique used snowball sampling. The data analysis method uses multiple linear regression hypothesis test which is processed using the IBM SPSS version 20 program. The result of this study indicated that moral reasoning, retaliation, and gender have no effect on the intention of students to take whistleblowing, while religiosity has a positive effect on students intenstion on take whistleblowing.)
MANAJEMEN LABA, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN SUSTAINABILITY REPORTING PERUSAHAAN MANUFAKTUR DI BEI Sofiani Murni; Sri Ayem
Jurnal Riset Akuntansi dan Keuangan Vol 16, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2020.162.380

Abstract

ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchange (BEI). The total sample is 100 companies selected using the purposive sampling method issued annual reports for the period 2014-2018. Data to be tested using multiple linear regression analysis. The results of this research are: (1) Earnings management has a significant positive effect on sustainability reporting. (2) Leverage positively influences sustainability reporting. (3) Growth growth has a positive effect on sustainability reporting. (4) ROA has a positive effect on sustainability reporting.Keywords: earning management leverage, growth, ROA, sustainability reporting ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Manajemen Laba dan Pengungkapan Corporate Social Responsibility terhadap Sustainability Reporting. Corporate Social Responsibility dihitung dengan variabel control yaitu leverage, growth, ROA dan sustainability reporting diproyeksikan dengan sustainability reporting disclosure index yang didasarkan pada standar pelaporan Global Reporting Intitative (GRI) yang diungkapkan perusahaan dalam laporan tahunan dan laporan berkelanjutan. Populasi dalam penelitian adalah semua sub sector perusahaan manufaktur di bursa efek Indonesia (BEI).  Total sampel adalah 100 perusahaan yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode tahun 2014-2018. Data untuk diuji dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah: (1) Manajemen laba berpengaruh positif signifikan terhadap sustainability reporting, (2) Leverage berpengaruh positif terhadap sustainability reporting, (3) Growth berpengaruh positif terhadap sustainability reporting. (4) ROA berpengaruh positif terhadap sustainability reporting.Kata kunci: manajemen laba, leverage, growth, ROA, sustainability reporting
PENGARUH RISIKO PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE Sri Ayem; Teresa Molasita Daradian Tarang
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.172.400

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko perusahaan, kepemilikan institusional, dan strategi bisnis berpengaruh terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori keagenan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan pengamatan 3 tahun menggunakan metode purposive sampling. Pengolahan data menggunakan SPSS versi 17 dengan regresi linier berganda. Hasil yang diperoleh menunjukkan bahwa risiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak dan kepemilikan institusional tidak berpengaruh signifikan dan negatif terhadap penghindaran pajak dan strategi bisnis berpengaruh positif signifikan terhadap penghindaran pajak.. . Kata kunci : risiko perusahaan, kepemilikan institusional, strategi bisnis dan penghindaran pajak ABSTRACT This study aims to examine whether corporate risk, institutional ownership, and business strategy affect tax avoidance. The theory used in research is agency theory. 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 19 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 17 with multiple linear regression. The results obtained indicate that corporate risk has a significant negative effect on tax avoidance and institutional ownership have no significant dan negative effect on tax avoidance and business strategy has a significant positive effect on tax avoidance. Keywords : corporate risk, institutional ownership, business strategy and tax avoidance.
PENGARUH FRAMING, URUTAN BUKTI AUDIT DAN SKEPTISME AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Sri Ayem; Sya'iv Putri
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1972

Abstract

This study aims to examine the effect of framing, sequence of audit evidence and auditor skepticism on audit judgment with task complexity as a moderating variable. The theory used to test this research is prospect theory and adjustment model theory. The data used are primary data with the research method used, namely a questionnaire. The nature of this research is a quantitative study because the research conducted to test the proposed hypothesis is to test the effect of the independent variable on the dependent variable. The results of this study indicate all variables have a positive effect on Audit Judgment. Keywords: Framing; Audit Evidence Sequence; Auditor Skepticism; Audit Judgment and Task Complexity
Faktor - faktor yang mempengaruhi pemanfaatan e-billing pajak dengan menggunakan technology acceptance model (TAM) pada UMKM di Daerah Istimewa Yogyakarta Sri Ayem; Umi Wahidah
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor - faktor yang mempengaruhi pemanfaatan e-billing pajak dengan menggunakan TAM pada UMKM di DIY. Penelitian ini mengambil sampel pelaku UMKM yang berada di wilayah DIY. Teknik pengumpulan data menggunakan kuesioner dengan pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian menunjukkan variabel persepsi kebermanfaatan berpengaruh positif terhadap penerimaan pemanfaatan e-billing pajak. Penggunaan e-billing memberikan manfaat dalam mempercepat proses pembayaran pajak, meningkatkan efektivitas, serta mempermudah wajib pajak dalam proses pembayaran pajak. Hasil pengujian kedua menunjukkan variabel persepsi kemudahan penggunaan berpengaruh positif terhadap penerimaan pemanfaatan e-billing pajak. Penggunaan e-billing mudah dipelajari dan dikendalikan, dapat diakses dari mana saja, serta mudah digunakan sehingga membantu wajib pajak dalam proses pembayaran pajak. Berdasarkan analisis juga menunjukkan bahwa variabel kebermanfaatan, kemudahan, serta penerimaan pemanfaatan e-billing oleh pelaku UMKM di DIY masuk dalam kategori sedang. 
Kemampuan Ukuran Perusahaan Memoderasi Determinasi Audit Delay Wisnu Zakaria; Sri Ayem; Anita Primastiwi
JURNAL ADMINISTRASI KANTOR Vol 9 No 1 (2021): Jurnal Administrasi Kantor
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.919 KB) | DOI: 10.51211/jak.v9i1.1620

Abstract

Abstrak: Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh leverage, complexity of operational, dan kualitas audit terhadap audit delay. Penelitian ini juga menguji apakah ukuran perusahaan dapat memperkuat atau memperlemah pengaruh leverage, complexity of oprasional, dan kualitas audit terhadap audit delay. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 41 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 164 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian ini menunjukan bahwa leverage berpengaruh terhadap audit delay. Complexity of operational dan kualitas audit tidak berpengaruh terhadap audit delay. Penelitian ini tidak menemukan bukti bahwa interaksi antara leverage dengan ukuran perusahaan berpengaruh terhadap audit delay sama halnya dengan interaksi antara complexity of oprasional dengan ukuran perusahaan terhadap audit delay. Penelitian ini menemukan bukti mengenai interaksi antara kualitas audit dengan ukuran perusahaan berpengaruh terhadap audit delay. Kata Kunci: leverage, complexity of oprasional, kualitas audit, audit delay, ukuran perusahaan Abstract: This study aims to find evidence regarding the effect of leverage, operational complexity, and audit quality on audit delay. This study also examines whether firm size can strengthen or weaken the effect of leverage, operational complexity, and audit quality on audit delay. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The number of manufacturing companies that are used as research samples are 41 companies with 4 years of observation. This research is based on purposive sampling. The total sample of this study is 164 financial statements. Hypothesis testing in this study used multiple regression analysis techniques and MRA (Moderated Regression Analysis). The results of this study indicate that leverage has an effect on audit delay. Operational complexity and audit quality have no effect on audit delay. This study finds no evidence that the interaction between leverage and company size affects audit delay as well as the interaction between operational complexity and company size on audit delay. This study found evidence regarding the interaction between audit quality and company size on audit delay. Keywords: leverage, complexity of oprasional, audit quality, audit delay, company size
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