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Beneish Model for Financial Report Fraud Identification in the Manufacturing Sector During the COVID-19 Pandemic Yanuar Ramadhan; Novera Kristianti Maharani; Ernawan Dwi Hanartyo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4480

Abstract

Financial statement fraud misleads stakeholders’ judgments and erodes market confidence in corporate transparency, and this risk is particularly prominent during the period of high economic uncertainty brought by the COVID-19 pandemic. This study targets basic and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX), adopts the Beneish M-Score model, and focuses on the window period before and after the COVID-19 outbreak, aiming to analyze the impact of four categories of financial ratios—liquidity, solvency, profitability, and operating capacity—on fraud detection. The study adopts a quantitative explanatory design and processes data through panel data regression and the EViews software. Its sample consists of relevant data from 60 companies covering the period 2019–2022, totaling 240 firm-year observations. The empirical results show that liquidity (b=0.214, p=0.0001) and profitability (b=0.038, p=0.0000) have a significant positive impact, while solvency (b=-0.013, p=0.7128) and operating capacity (b=1.005, p=0.0596) have no significant impact; 89% of the annual reports have no likelihood of manipulation, and 11% carry potential manipulation. The conclusions can assist various stakeholders, including investors and regulators, in identifying early warning signals of fraud.
Effect of Working Capital Management on Firm Performance with Financial Constraints as an Intervening Variable Kemas Dedy Kusdianto; Yanuar Ramadhan
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3101

Abstract

The purpose of this research is to gather empirical evidence on the impact of working capital management on company performance, with financial constraint serving as an intervening variable. The working capital management variable is measured by 2 independent variables, namely the net trade cycle (NTC) variable, which is measured by receivables + inventory - payables and then compared with Sales, and the cash conversion cycle (CCC) variable, which is measured by comparing trade receivables with sales. The financial constraint variable is measured by the price earning ratio (PER), which is the ratio of the market price per share to the net profit per share. The company's performance variable is measured by return on assets (ROA) by comparing net profit before tax with the company's total assets. For the study's population, 49 consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021 were used. The sample size was 23 companies based on the sample selection criteria and the purposive sampling method. The results showed that the net trade cycle had no effect on company performance, while the cash conversion cycle and financial constraints had an effect on company performance. The results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycleThe results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycle
Evaluation of the Implementation of IFRS S1 and IFRS S2 in Banking Sector Sustainability Reporting for the 2023 Period Hanna Meyrani Harahap; Yohana Danut; Ramona Aritonang; Wita Yulita; Daniel daniel; Yanuar Ramadhan
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 8 (2024): ENRICHMENT: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i8.215

Abstract

The Paris Agreement in 2015 is an international agreement to reduce the rise in global temperature and reduce its impact. As a developing country with the effects of greenhouse emissions that have a significant impact, Indonesia participates in reducing greenhouse gas emissions with a net zero emission target by 2060. This study aims to analyze the disclosure by banks based on the minimum requirements set out in the International Financial Reporting Standards Sustainability (IFRS S). The method used is a qualitative descriptive of the aspects of governance, strategy, risk management as well as the matrix and targets disclosed in the 2023 sustainability report of seven banks that are committed to the OJK to achieve Indonesia's net zero emission target. The result of this study is that in the aspect of governance, all banks have a unit that is responsible for implementing and supervising sustainability aspects related to governance, environmental and social. However, there are still banks that are inadequate in disclosing aspects of strategy, risk management, as well as matrices and targets.
Risk Management, Patient Safety Culture, And Knowledge on Medication Errors in the Pharmacy Installation of Bumi Waras Hospital Siti Khosi’ah; Agusdini Banun Saptaningsih; Yanuar Ramadhan
International Journal of Nursing and Health Services (IJNHS) Vol. 9 No. 4 (2026): International Journal of Nursing and Health Services
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan berdasarkan insiden medication error di Instalasi Farmasi Rumah Sakit Bumi Waras, yang berisiko terhadap keselamatan pasien dan insiden berulnga. Tujuan penelitian adalah menganalisis pengaruh Manajemen risiko, Budaya keselamatan pasien, dan Pengetahuan tentang medication safety terhadap terjadinya medication error. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan desain potong lintang (Cross-sectional), dengan melibatkan seluruh tenaga apoteker dan tenaga teknis kefarmasian sebanyak 31 orang dengan teknik total sampling. Variabel independent (Manajemen Risiko, Budaya keselamatan dan pengetahuan tentang medication safety) dilakukan pengukuran menggunakan skala likert 1 – 5 dan dilakukan analisis There box Methode dan regresi berganda dengan uji T test sert uji F Hasil penelitian menunjukkan bahwa manajemen risiko tidak memiliki pengaruh signifikan terhadap medication error, sedangkan budaya keselamatan pasien dan pengetahuan tentang medication safety terbukti berpengaruh secara signifikan terhadap medication error. Secara simultan, ketiga variabel tersebut mempunyai pengaruh terhadap terjadinya medication error, dengan pengetahuan tentang medication safety berpengaruh terhadap medication safety sebesar 69.3 %. Penelitian ini menegaskan pentingnya penguatan manajemen risiko, budaya keselamatan pasien dan peningkatan pengetahuan medication safety sebagai strategi dalam mencegah dan menurunkan insiden medication error di Instalasi Farmasi. Terdapat adanya faktor multidimensional yang mempengaruhi medication error, sehingga intervensi yang komprehensif diperlukan untuk memperkuat keselamatan pasien
Peran Electronic Word-Of-Mouth dalam Memediasi Pengaruh Brand Personality dan Patient Trust terhadap Revisit Intention pada Pasien Rawat Jalan Vina Devi Octaviany; Ellya Niken Prastiwi; Yanuar Ramadhan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2280

Abstract

The monthly number of outpatients at RSIA Viola fluctuates; however, annual aggregate data reveals a downward trend in both new and returning patients. A hospital's sustainability depends on patient volume. Higher patient numbers generate revenue a critical factor for hospitals, particularly private ones that rely on patient volume for profitability. This study aims to analyze the impact of brand personality and patient trust on revisit intention, mediated by electronic word of mouth (e-WOM). A quantitative causal research design was employed to analyze cause-and-effect relationships, complemented by a descriptive analysis using the "three-box method." The study surveyed 160 outpatients selected based on specific criteria using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that brand personality, patient trust, and e-WOM each independently influence revisit intention. Brand personality has a significant effect on e-WOM, whereas patient trust does not. e-WOM was found to mediate the relationship between brand personality and revisit intention but did not mediate the relationship between patient trust and revisit intention. Recommendations for hospital management include collaborating with employees who have large social media followings to create positive reviews and content, boosting digital engagement through patient discussion groups, improving content quality and responsiveness on social media, and regularly monitoring the hospital's online reputation.
A Visual Analysis of the Color Variety in Pekalongan Hand-drawn Batik from 1910 to 2015 Lucius, Christophera Ratnasari; Ramadhan, Yanuar; Fuad, Ahmad
Bahasa dan Seni: Jurnal Bahasa, Sastra, Seni, dan Pengajarannya
Publisher : citeus

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Abstract

UNESCO has recognized Indonesian Batik's variety of designs and colors as an intangible cultural asset. Pekalongan batik, which is categorized as batik pesisir and is distinguished by its varied and expressive color combination, is one prominent example. Cultural acculturation influenced by China, Japan, India, and the Netherlands has created its visual identity. In order to create a culture-based color reference, this study will map the color variations of sixty hand-drawn Pekalongan batik pieces created between 1910 and 2015. Contemporary batik from current workshops and museum collections are among the research subjects. Digital photography was used for visual documentation, and Adobe Photoshop's color sampling techniques were used for analysis. The findings show that each piece of hand-drawn Pekalongan batik has an average of eight colors, with a total of three to ten colors. According to these results, hand-drawn Pekalongan batik has a consistent and varied color character that might be developed into a regional cultural color palette in the field of Visual Communication Design.
Pengaruh Pelatihan dan Pengembangan Sumber Daya Manusia Terhadap Kinerja dan Motivasi Kerja Dalam PT Astra Agro Lestari Ghina Wafa Malika; Syalsha Aisya Fasha; Aqila Hanna Latifa; Audy Laura Gladisya; Kristina Parlin; Yanuar Ramadhan
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.760

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis dampak pelatihan dan pengembangan sumber daya manusia (SDM) terhadap kinerja karyawan dan motivasi kerja di PT Astra Agro Lestari Tbk. Sebagai perusahaan terkemuka di sektor agribisnis kelapa sawit, PT Astra Agro Lestari menyadari bahwa keberhasilan operasional sangat bergantung pada kualitas dan kompetensi sumber daya manusianya. Dalam menghadapi era globalisasi dan persaingan industri yang semakin dinamis, perusahaan harus memastikan bahwa setiap karyawan memiliki keterampilan, pengetahuan, dan karakter yang sesuai dengan nilai serta budaya organisasi. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan studi literatur, berdasarkan laporan tahunan PT Astra Agro Lestari tahun 2021 hingga 2023 serta referensi jurnal nasional yang relevan. Hasil penelitian menunjukkan bahwa program pelatihan yang terstruktur—mulai dari orientasi karyawan baru, pengembangan kompetensi teknis, hingga pelatihan kepemimpinan—telah memberikan kontribusi signifikan dalam meningkatkan produktivitas, loyalitas, dan efisiensi operasional. Pelatihan juga memperkuat budaya inovasi dan keberlanjutan dalam organisasi. Program-program ini mendukung pencapaian Aspirasi Keberlanjutan Astra Agro 2030 dan prinsip-prinsip ESG (Environment, Social, and Governance). Kesimpulannya, investasi dalam pelatihan sumber daya manusia menjadi strategi penting bagi PT Astra Agro Lestari untuk meningkatkan daya saing dan memastikan pertumbuhan bisnis yang berkelanjutan.   Abstrak Penelitian ini bertujuan untuk menganalisis dampak pelatihan dan pengembangan sumber daya manusia (SDM) terhadap kinerja dan motivasi kerja karyawan di PT Astra Agro Lestari Tbk. Sebagai perusahaan terkemuka di sektor agribisnis kelapa sawit, PT Astra Agro Lestari menyadari bahwa keberhasilan operasional sangat bergantung pada kualitas dan kompetensi sumber daya manusianya. Dalam menghadapi globalisasi dan persaingan industri yang semakin dinamis, perusahaan harus memastikan bahwa setiap karyawan memiliki keterampilan, pengetahuan, dan karakter yang dibutuhkan yang selaras dengan nilai dan budaya organisasi. Metode penelitian yang digunakan adalah deskriptif, dengan pendekatan studi pustaka berdasarkan laporan tahunan PT Astra Agro Lestari tahun 2021 hingga 2023 dan referensi jurnal nasional yang relevan. Hasil penelitian menunjukkan bahwa program pelatihan yang terstruktur - mulai dari orientasi karyawan baru, pengembangan kompetensi teknis, hingga pelatihan kepemimpinan - telah berkontribusi signifikan terhadap peningkatan produktivitas, loyalitas, dan efisiensi operasional. Pelatihan juga memperkuat budaya inovasi dan keberlanjutan dalam organisasi. Program-program ini mendukung pencapaian Aspirasi Keberlanjutan Astra Agro 2030 dan prinsip-prinsip ESG (Lingkungan, Sosial, dan Tata Kelola). Kesimpulannya, investasi dalam pelatihan sumber daya manusia telah menjadi strategi penting bagi PT Astra Agro Lestari untuk meningkatkan daya saingnya dan memastikan pertumbuhan bisnis yang berkelanjutan.  
The Effect of Transformational Leadership Style and Motivation on Nurses’ Loyalty, with the Reward System as an Intervening Variable, in the Inpatient Ward of the Tangerang City General Hospital Ihram Maulana Nasution; Yanuar Ramadhan; Muhammad Natsir Nugroho
Journal of Social Research Vol. 5 No. 10 (2026): Journal of Social Research
Publisher : International Journal Labs (AHU-0028405-AH.01.14 Tahun 2022)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i10.3451

Abstract

This research was motivated by the importance of maintaining nurse loyalty in inpatient wards to ensure consistent healthcare service quality, particularly through effective leadership, work motivation, and a reward system perceived as fair. This study aimed to analyze the effects of transformational leadership style and motivation on nurse loyalty, with the reward system serving as an intervening variable. The study employed an inferential quantitative approach by collecting data through questionnaires distributed to nurses in inpatient wards, which were then analyzed using structural equation modeling based on partial least squares (PLS-SEM). The results showed that transformational leadership style and motivation had positive effects on nurse loyalty. The reward system also had a positive effect on nurse loyalty and was found to mediate the relationship between transformational leadership style, motivation, and nurse loyalty. The managerial implications emphasize the need to strengthen inspiring and supportive leadership practices, develop collaborative work environments to enhance motivation, and implement comprehensive and transparent reward systems, including non-financial rewards, performance recognition, and career development opportunities, as strategies to increase nurse loyalty.
Patient Experience and WOM, Influence Revisit Intention: The Mediating Role of Trust Among Non-JKN Outpatients Sherly Thendian; Supriyantoro Supriyantoro; Yanuar Ramadhan
Harmony Management: International Journal of Management Science and Business Vol. 3 No. 3 (2026): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v3i3.579

Abstract

Introduction: The population growth rate in Bekasi City has triggered intense competition in the healthcare sector, including for St. Elisabeth Hospital Bekasi, which faces negative service reviews that risk eroding patient trust and retention. Objective: This study aims to analyze the influence of Patient Experience and Word of Mouth on Revisit Intention, with Trust as a mediating variable among Non-JKN Outpatients at St. Elisabeth Hospital Bekasi. Methods: Employing a quantitative approach with a causal design, this study sampled 387 respondents from a population of 11,597 first-time non-JKN patients. Primary data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) via SmartPLS version 4. Results: Patient Experience and Word of Mouth have a positive and significant effect on Revisit Intention, both directly and indirectly through Trust. Patient Experience also has a positive and significant effect on Trust. However, Word of Mouth was found to have a negative and insignificant relationship with Trust. Conclusion: Patient experience both directly and via trust, plays a vital role in increasing patient retention. Whereas the impact of word of mouth on intention to revisit is purely direct. Management is recommended to enhance self-care education, cultivate proactive communication among healthcare professionals, and improve service workflow coordination.
Implementation of Strategic Management Accounting in Promoting Sustainable Development Goals to Achieve a Indonesia Emas 2045 Natasha Elisabeth Manuputty; Aisya Sheilla Farina Nadia; Yanuar Ramadhan
International Journal of Advanced Multidisciplinary Vol. 4 No. 3 (2025): International Journal of Advanced Multidisciplinary (October - December 2025)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v4i3.1430

Abstract

Aligned with the global transformation agenda through sustainable development, Indonesia is also actively involved in achieving the Sustainable Development Goals (SDGs). This study aims to analyze the implementation of strategic management accounting in realizing sustainable development in Indonesia. The research employs a literature review method by examining various scientific journals and data obtained from the Central Statistics Agency as well as information published by international organizations. The findings indicate that achieving the SDGs requires a multidimensional approach involving the integration of accounting, digital technology, good governance, institutional strengthening, financial system stability, agricultural innovation, and climate risk and food price management.
Co-Authors Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Agnes Fiyonita Hatuopar Agnes Marcelina Agris Haryanto Prakasa AGUSDINI BANUN SAPTANINGSIH Agusdini Banun Saptaningsih Ahmad Fuad Ahmad Muharom Ahmad, Ardian Ainaya Nurulin Nafaril Aisya Sheilla Farina Nadia Alexander Romulo Hutabarat Alifia Nur Haristi Ameliya Silaning Utami Andika, Dade Andika, Dede Angel Pintauli Rosita Anisyah Ramadhani Annisa Inas Ariyanti Aqila Hanna Latifa Arifin, M Rais Arihta Hosiana, Felicia Arina Ramadhani Artana Diva Syabila Arzeta, Davina Audy Laura Gladisya Aulia Bilqis Gamila Aulia Fadira Safitri Ayu Anggia, Bunga Balqis Yuliani Safitri Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budi Mulia Kurniawan Bunga Ayu Anggia Cahayani, Wike Astrid Calista Margaretha Tumbelaka Caprina, Tiffany Carlo, Ronald Caroline Angela Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Chooky Novalino Christophera R Lucius Cindy Apriliany Laura Cita Restuningsih Clarissa Tjandra Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel daniel Daniel Satrio Prakoso Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Devi Ramadhaningsih Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Dita Purnama Sari Dita Purnama Sari Diva Syabila, Artana Duta Liana Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Edi Hamdi Effendi Tjahjadi Eka Triana Sulistyaningsih Eko Wahyu Irvan Saputro Elisabet Anandaputri Ellya Niken Prastiwi Elmi Yanti Elok Hikmawati Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawan Dwi Hanartyo Estika Triwidya Fajar Fabryan Suhandi Fadillah Aditya Rahman Fahri Hananto Yasin Faqieh Akbar, Muhamnad Fathira Nurul Jannah Fauzan, Alfian Kurnia Felicia Arihta Hosiana Felix Gunawan Ferry Hendro Basuki Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Galuh Pratiwi Gatot Apriantoro Ghina Wafa Malika Gilang Surya Pratama Giovany, Kenny Hana Angelina Hanna Meyrani Harahap Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy HENGKY PRABOWO IRIANTO Heri Danuri Heryanto Candra Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Ihram Maulana Nasution Ika Ismiyar Indah Permatasari Indah Permatasari, Lydia Inta Budi Setya Nusa Intan Devi Karimah Intan Oktavia Inviolata Dua Sareng Ira Aprilia Irvan Rizky Septian Isnaeni, Wirdatul Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Jenifer Setiafanyson Junita Nur Afiffah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kornelia Serafina Kristina Parlin Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Langgeng Harum Islami Laora Safira Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho M. Natsir Nugroho, M. Natsir Maharani, Novera K. Maharani, Novera Kristianti Maria IZA Mawarda, Mei Iftita Melia Cahyanti, Ichtiar Metyasari, Dewi Monica Chandra Monica Chandra Muh Gaus Muhamad Ramdani Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Mukti, Chitra Munawaroh, Faridatul Nadira Ardelia Putri Natasha Elisabeth Manuputty Natsir Nugroho, Muhammad Nelcie Mussa Nisrina Zulfa Khairani Novi Afriyani Ramdani Novia Rosita Novita Rini Kumalasari Noviyanti ALAWIYAH Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Pusvita, Ratna Putra, Jusintri Putri, Mulia Rachmiaty Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Ramona Aritonang Ramzy, Wahyu Ratna Dewi SARI Rhian Indradewa Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Roviuddin Roviuddin S. Wolker Sihalolo Sabrina Najwa Octavia Saepul Ridwan Salsabila Tuhfatul Aulia Salwa Nabila Sandrawati, Agnes Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sella Oktavia Sherly Thendian Silvi Indah Julianingsih Sinaga, Emma Siti Khosi’ah Siti Muallifah Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Supriyantoro Supriyantoro Suryanto Wijaya Susan Lalenoh Syalsha Aisya Fasha Syella Apriliani Sylvia Marcellina Syukriati, Selviana Talaohu, Alma P. Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teresia Sri Aritha Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Vina Devi Octaviany Vinsensia Rosalina Elisabeth Tamba Wahono, Agung Tri Wahyuni Dian Purwati Wahyuni Dian Purwati Wanda Amelia Paramitha Widiawati, Lenny Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Wita Yulita Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yohana Danut Yuda, Rehan Canta Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuliana Yunira Az Zahra Amanda Arynova Yusi Sopianti Yusup Setiawan Zega, Yosua ‘Aisy, Nabilah Rohadatul