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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI MBIA Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Inovasi Ekonomi Journal of Community Service and Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Nias Selatan Economics, Business, Accounting & Society Review Jurnal Riset Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi Welfare: Jurnal Pengabdian Masyarakat
Srihastuti, Eni
Universitas Islam Kadiri
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba : Studi Kasus di CV Wecono Asri Netty Nasifa Aurasari; Eni Srihastuti; Agus Athori
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i3.861

Abstract

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.
PENERAPAN PERENCANAAN PAJAK MELALUI PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN BADAN (Studi Kasus di UD. SUMBER REJEKI KEDIRI) Binti Kholifatul Rosidah; Ahmad Yani; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6235

Abstract

Penelitian ini menganalisis perencanaan pajak melalui penyusutan aset tetap dan dampaknya terhadap pajak penghasilan badan pada UD. Sumber Rejeki. Dengan metode analisis kualitatif dan pendekatan studi kasus, data diperoleh dari laporan keuangan 2021 dan peraturan perpajakan. Hasil menunjukkan bahwa UD. Sumber Rejeki menggunakan metode penyusutan garis lurus, tetapi tidak sepenuhnya sesuai dengan Peraturan Menteri Keuangan No. 96/PMK.03/2009. Perhitungan menunjukkan pajak penghasilan sebesar Rp 24.734.714 untuk metode garis lurus dan Rp 17.842.306 untuk metode saldo menurun, memberikan penghematan pajak Rp 6.892.408. Temuan ini diharapkan memberi wawasan untuk strategi perpajakan yang lebih efektif.
PENERAPAN BIAYA TAKSIRAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI UNTUK MEMPEROLEH LABA YANG OPTIMAL (STUDI KASUS PADA USAHA BINTANG BAROKAH KEDIRI) Eva Nur Vitasari; Sri Luayyi; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6244

Abstract

Abstrack If production costs exceed normal limits, then the production costs are categorized as less controllable. By applying estimated costs, the amount of production costs can be determined which will influence the control of production costs, so that the profit obtained by the company can be optimal. The aim of this research is to find out how estimated costs can be used as a means of controlling production costs to obtain optimal profits. The data used for this research is qualitative data and quantitative data. Data collection techniques in this research took the form of interviews and documentation conducted at the Bintang Barokah Kediri Business Company. The variables in this research are estimated costs, production costs and profits. This type of research is quantitative descriptive, namely a type of research that aims to describe the actual condition of the object under study using measurement results. Based on the results of the analysis, there is a difference in figures between the actual production costs and the estimated costs in 2023, namely a profitable and controllable difference in the estimated cost system as shown by the comparison results, namely that the estimated costs are greater than the actual production costs. Apart from that, the results of the comparison of the profit and loss statements before and after the application of estimated costs show a favorable difference in figures, namely that the profit and loss report before the application of the estimated costs is greater than the profit and loss report after the application of the estimated costs. These two analyzes show that the company's production costs are under control and the profits obtained by the company are optimal. From this research, researchers can suggest to companies that companies should implement an estimated cost system in determining production costs that must be prepared in the future. By applying estimated costs for each period, it can make it easier for companies to control production costs and obtain optimal profits. Keywords: Estimated Costs, Production Costs, Profit Abstrak Jika biaya produksi melebihi batas normal, maka biaya produksi tersebut dikategorikan kurang terkendali. Dengan melakukan penerapan biaya taksiran dapat diketahui besarnya pengeluaran biaya produksi yang akan berpengaruh terhadap pengendalian biaya produksi, sehingga laba yang diperoleh perusahaan dapat optimal. Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya taksiran dapat digunakan sebagai alat pengendalian biaya produksi untuk memperoleh laba yang optimal. Data yang digunakan untuk penelitian ini berupa data kualitatif dan data kuantitatif. Teknik pengumpulan data dalam penelitian ini berupa wawancara dan dokumentasi yang dilakukan pada Perusahaan Usaha Bintang Barokah Kediri. Variabel dalam penelitian ini adalah biaya taksiran, biaya produksi dan laba. Jenis penelitian ini adalah deskriptif kuantitatif yaitu jenis penelitian yang bertujuan menggambarkan kondisi sebenarnya dari objek yang diteliti menggunakan angka-angka hasil pengukuran. Berdasarkan hasil analisis terdapat selisih angka antara biaya produksi sesungguhnya dengan biaya taksiran tahun 2023 yaitu selisih menguntungkan dan terkendali pada sistem biaya taksiran yang ditunjukkan dari hasil perbandingan yaitu biaya taksiran lebih besar dibanding biaya produksi yang sesungguhnya. Selain itu dari hasil perbandingan laporan laba rugi sebelum dan sesudah penerapan biaya taksiran yang menunjukkan selisih angka yang menguntungkan yaitu laporan laba rugi yang sebelum penerapan biaya taksiran lebih besar dibanding laporan laba rugi sesudah penerapan biaya taksiran. Dari kedua analisis tersebut menunjukkan bahwa biaya produksi perusahaan sudah terkendali dan laba yang diperoleh perusahaan sudah optimal. Dari penelitian ini peneliti dapat menyarankan kepada perusahaan, sebaiknya perusahaan menerapkan sistem biaya taksiran dalam menentukan biaya produksi yang harus dipersiapkan di waktu mendatang. Dengan menerapkan biaya taksiran setiap periode, dapat mempermudah perusahaan dalam mengendalikan biaya produksi dan memperoleh laba yang optimal. Kata Kunci : Biaya Taksiran, Biaya Produksi, Laba
PENGARUH BOOK TAX DIFFERENCE, PERTUMBUHAN PENJUALAN DAN PERSISTENSI LABA TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TEKNOLOGI SUB SEKTOR APLIKASI DAN JASA INTERNET YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023) Ira Yusmita Yulanda; Fauziyah; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i1.7662

Abstract

The aim of this research is to determine the effect of book tax difference (X1), sales growth (X2) and profit persistence (X3) on tax avoidance (Y) in Technology Companies in the Application and Internet Services sub-sector listed on the Indonesian Stock Exchange in 2020-2023 . The population of this research is the financial reports of technology companies in the application and services sub-sector from 2020 to 2023. The population of this research is 19 companies in the application and services sub-sector and then 8 companies were selected as samples according to the criteria in purposive sampling. The analysis technique used in this research is multiple linear regression, where the data is previously tested using the classical assumption test. The results of this research show that partial book tax difference and profit persistence have an effect on tax avoidance, while partial sales growth has no effect on tax avoidance. Simultaneously book tax difference, sales growth and profit persistence have no effect on tax avoidance. The correlation coefficient value shows that the entire independent variable has an influence of 43.6% on the dependent variable, the remaining 56.4% is explained by other variables outside the research. Tujuan penelitian ini adalah untuk mengetahui pengaruh book tax difference (X1), pertumbuhan penjualan (X2) dan persistensi laba (X3) terhadap tax avoidance (Y) pada Perusahaan Teknologi sub sektor Aplikasi dan Jasa Internet yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023. Populasi dari penelitian ini adalah laporan keuangan dari perusahaan teknologi sub sektor aplikasi dan jasa tahun 2020 sampai tahun 2023. Populasi dari penelitian ini adalah 19 perusahaan sub sektor aplikasi dan jasa dan kemudian terpilih 8 perusahaan sebagai sampel sesuai kriteria pada purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda yang sebelumnya data diuji terlebih dahulu dengan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa secara parsial book tax difference dan persistensi laba berpengaruh terhadap tax avoidance, sedangkan pertumbuhan penjualan secara parsial tidak berpengaruh terhadap tax avoidance. Secara simultan book tax difference, pertumbuhan penjualan dan persistensi laba tidak berpengaruh terhadap tax avoidance. Nilai koefisien korelasi menunjukkan bahwa keseluruhan variabel independen memiliki pengaruh sebesar 43,6% terhadap variabel dependen, sisanya sebesar 56,4% dijelaskan oleh variabel lain diluar penelitian.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEPEMILIKAN PERUSAHAAN TERHADAP LUAS VOLUNTARY DISCLOSURE (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI 2020-2022) Fanesa Eris Monica; Eni Srihastuti; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i3.7903

Abstract

This research aims to test and analyze how profitability is influenced by proxies ROE, liquidity by proxy CR, leverage with a proxy THE, and company ownership of the area voluntary disclosure. This research is descriptive research with quantitative methods. The sampling technique in this research was purposive sampling with a population of 73 manufacturing companies in the basic industrial and chemical sectors and a sample of 41 basic industrial and chemical companies was obtained. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of hypothesis testing show that the independent variables are profitability, liquidity, leverage and company ownership does not have a significant effect on voluntary disclosure, Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh profitabilitas dengan proksi ROE, likuiditas dengan proksi CR, leverage dengan proksi DER, dan kepemilikan perusahaan terhadap luas voluntary disclosure. Penelitian ini adalah penelitian deskriptif dengan metode kuantitatif. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dengan populasi sebanyak 73 perusahaan manufaktur sektor industri dasar dan kimia dan didapat sampel sejumlah 41 perusahaan industri dasar dan kimia. Teknik analisis data yang digunakan adalah uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji auto korelasi, uji hipotesis yang terdiri dari uji koefisien determinasi R2, uji t, dan uji f, serta uji regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa variabel independen profitabilitas, likuiditas, leverage dan kepemilikan perusahaan tidak berpengaruh signifikan terhadap pengungkapan sukarela,
PERAN PENGUSAHA PENGURUSAN JASA KEPABEANAN (PPJK) DALAM PROSEDUR KEGIATAN IMPOR DAN PENERAPAN PAJAK DALAM RANGKA IMPOR PADA PT. VALVE MANDIRI INDONESIA SURABAYA Anindya Kiara Aisyiya Situsmara; Sri Luayyi; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i2.11152

Abstract

Import activities have a vital role in maintaining the economic stability of a country because they directly affect the amount of foreign exchange. Import activities are also closely related to the customs process in the recipient country, which supports cooperation between countries in international trade and influences the expansion of the market for goods and services in a country. In carrying out import activities, there are procedures that must be followed to comply with applicable regulations and to prevent possible losses for importers and exporters. The purpose of this research is to find out the role of Customs Management Services Entrepreneurs (PPJK) in import activity procedures and the application of taxes in the context of imports. This research was conducted at PT. Valve Mandiri Indonesia using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that the role of Customs Service Entrepreneurs in import activities for importers has a complementary relationship. Middle to upper scale importers who import regularly may not use the services of Customs Management Services Entrepreneurs because they already have their own Export-Import division.
PENGARUH LEVERAGE, EARNING POWER, FREE CASH FLOW, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA PADA PERUSAHAAN SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2020-2022 Sri Utami, Novi Robin; Luayyi, Sri; Srihastuti, Eni
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i6.11415

Abstract

Abstract This study aims to analyze the Effect of Leverage, Earning Power, Free Cash Flow, and Dividend Policy on Earnings Quality in Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The Leverage variable is proxied by Debt to Equity Ratio, Earning Power is proxied by Return On Assets, Free Cash Flow, and Dividend Policy is proxied by Dividend Payout Ratio and Earnings Quality. The sampling technique in this study used the purposive sampling method, the final sample obtained was 10 Food & Beverage sub-sector companies listed on the IDX. This study uses secondary data obtained through the official IDX website. This study is a Quantitative Descriptive study with an analysis method using multiple linear regression analysis. The results of the study indicate that partially Leverage, Dividend Policy have a positive and significant effect on Earnings Quality, and Earning Power, and Free Cash Flow do not have a significant effect on Earnings Quality. While simultaneously between Leverage, Earning Power, Free Cash Flow, and Dividend Policy have a significant effect on Earnings Quality. Keywords: leverage, earning power, free cash flow, dividend policy and earnings quality. Abstrak Penelitian ini bertujuan untuk menganalisis Pengaruh Leverage, Earning Power, Free Cash Flow, Dan Kebijakan Dividen Terhadap Kualitas Laba pada perusahaan subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023. Variabel Leverage diproksikan dengan Debt to Equity Ratio, Earning Power diproksikan dengan Return On Assets, Free Cash Flow, dan Kebijakan Dividen diproksikan dengan Dividend Payout Ratio serta Kualitas Laba Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sampel akhir yang diperoleh adalah sebanyak 10 perusahaan subsektor Food & Beverage yang terdaftar di BEI. Penelitian ini menggunakan data sekunder yang diperoleh melalui website resmi BEI. Penelitian ini merupakan penelitian Deskriptif Kuantitatif dengan metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Leverage, Kebijakan Dividen berpengaruh positif dan signifikan terhadap Kualitas Laba, serta Earning Power, dan Free Cash Flow tidak berpengaruh signifikan terhadap Kualitas Laba. Sedangkan secara simultan antara Leverage, Earning Power, Free Cash Flow, dan Kebijakan Dividen berpengaruh signifikan terhadap Kualitas Laba. Kata kunci : leverage, earning power, free cash flow, kebijakan dividen dan kualitas laba.
The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX Erlikawati, Erlikawati; Srihastuti, Eni; Awalina, Putri; Agustin, Beby Hilda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4092

Abstract

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.
Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability Sari, Sinta Puspita; Srihastuti, Eni; Niam, Muhammad Alfa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4152

Abstract

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.
PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI Shieren Novelinda; Ninik Anggraini; Eni Srihastuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pktb8h49

Abstract

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.
Co-Authors Adilla, Tanaya Agus Athori Agus Athori Agustin , Beby Hilda Agustin, Beby Hilda ahmad yani Ahmad Yani Ananda Dea Putri Nuritami Angga Prasongko Anindya Kiara Aisyiya Situsmara Athori, Agus Awalina, Putri Beby Hilda Agustin Bhasthiar, Adhik Bi Rirantri Binti Kholifatul Rosidah Della Anggrahini Galuh Lestari Dewi Laura Fawa’id Dewi Wulandari Dewi Wungkus Antasari Diana Fitria Hermanita Dita Ayu Inka Natalia Erlikawati, Erlikawati Eva Nur Vitasari Fanesa Eris Monica FAUZIYAH Hartono, Ralfli Surya Imarotus Suaidah Imroatus Suaida Ira Yusmita Yulanda Isnaniati, Siti Kasih Rahayu Khasanah Sahara Lembayung Nurkumalasari Liyonna, Sherin Amirtha M Alfa Ni’am Marhaendra Kusuma Miladiah Kusumaningarti Muhammad Alfa Niam Netty Nasifa Aurasari Ninik Anggraini Nisa Mutiara Nurazzah, Fikriz Ayu Puji Rahayu Putri Awalina Riko Cahyo Suntoro Safiara Aura Nadifatus Solikhah Safiara Aura Nadifatus Solikhah Satrio Agung Shelma Adiel Anindya Shieren Novelinda Sinta Puspita Sari Siti Isnaniati Sofyan Hadi Febrianto Sri Luayyi Sri Luayyi Sri Utami, Novi Robin Sulih Tiara Safitri Sulthon Afzani Sulton Afzani Wahyu Hidayatulloh Wahyudi, Moch. Zoan Herlambang Saputra