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All Journal EL-MUHASABA Jurnal Kajian Akuntansi Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Public Policy Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS JAKED JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis dan Manajemen (JBM) Jawa Dwipa BanKu: Jurnal Perbankan dan Keuangan JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JAIDE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR Di BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Putri, Ega Novita Setianing; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7121

Abstract

This study investigates the role of liquidity in shaping the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) over the years 2019–2023. Liquidity is examined through the Current Ratio (CR), while financial performance is reflected by indicators such as Return on Assets (ROA) and Return on Equity (ROE). The research focuses on five pharmaceutical firms—PT Kimia Farma Tbk (KAEF), PT Indofarma Tbk (INAF), PT Kalbe Farma Tbk (KLBF), PT Darya- Varia Laboratoria Tbk (DVLA), and PT Tempo Scan Pacific Tbk (TSPC). The study adopts a quantitative framework supported by descriptive and comparative analysis, using secondary data sourced from the companies’ annual financial statements. The findings reveal notable disparities in both liquidity and profitability among the firms. KLBF consistently achieves the highest level of liquidity (CR 3.77–4.91) and demonstrates strong financial performance (ROA 10.15–12.59% and ROE 11.88–15.39%).  DVLA and TSPC maintain moderate liquidity positions (CR 2.18–3.00) with steady profitability (ROA 7.4–12.1% and ROE 10.6–17.0%). In contrast, KAEF and INAF report lower and more volatile CR values (1.03–2.06), along with weak and in some years negative profitability. Overall, the study concludes that variations in liquidity across pharmaceutical companies correspond to differences in their financial performance levels. Firms with higher CR generally achieve better ROA and ROE outcomes, suggesting that effective liquidity management can play a significant role in strengthening profitability.
Dampak regulasi pajak digital terhadap kepatuhan keuangan platform UMKM online Dini Khoirani; Ajeng Tita Nawangsari
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 4 (2026): (In Progress)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss4pp537-541

Abstract

This study aims to analyze the impact of digital tax regulation and digital tax literacy on the financial compliance of online Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main issue addressed is the relatively low fiscal compliance level within the rapidly growing digital economy sector, despite the government’s implementation of digital-based tax policies. This research employs a quantitative approach with an explanatory research design to examine the causal relationships among variables. Primary data were collected through an online survey of 385 MSME owners operating on e-commerce platforms such as Tokopedia, Shopee, and Bukalapak. The research instrument consisted of a closed-ended questionnaire using a five-point Likert scale, tested for validity through Confirmatory Factor Analysis (CFA) and for reliability using Cronbach’s Alpha (>0.7). The results of multiple linear regression analysis show that digital tax regulation (β = 0.426; p < 0.001) and digital tax literacy (β = 0.337; p < 0.001) both have a positive and significant influence on MSMEs’ financial compliance. The coefficient of determination (R² = 0.482) indicates that these two variables explain 48.2% of the variance in financial compliance levels. These findings confirm that effective digital tax policies and higher levels of tax literacy play crucial roles in enhancing compliance among online business actors. This research provides practical implications for the government to strengthen the integration between digital tax systems and e-commerce platforms, while also improving tax literacy through technology-based education programs. Theoretically, the findings reinforce the Theory of Planned Behavior as a framework for understanding tax compliance behavior in the digital era and offer empirical evidence for developing inclusive and adaptive fiscal policies aligned with the digitalization of the economy.
Sanitation Policy in Community-Based Tourism in East Java and Western Australia: A Comparative Analysis Fitrianto, Achmad Room; Siddiqui, Asif Iqbal Siddiqui; Nawangsari, Ajeng Tita; GIBBONS, Nadine Elizabeth; Utami, Hapsari Wiji; Robin, Iftekhar Ahmed
Journal Public Policy Vol 12, No 2 (2026): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v12i2.11802

Abstract

This study examines how sanitation, cultural sensitivity, and tourism policy intersect within community-based tourism (CBT) in East Java, Indonesia, and Western Australia. At its heart, the research seeks practical ways to improve sanitation infrastructure while honoring local cultures and safeguarding the environment—an effort that contributes to ongoing conversations about building truly sustainable tourism. Using a qualitative approach, the study looks closely at public policies, challenges on the ground, and best practices that shape sanitation in CBT settings. Case studies from East Java and Western Australia provide a comparative lens, highlighting both the shared struggles and unique solutions emerging from different contexts. Data were gathered through policy documents, interviews with decision-makers, and direct field observations to capture both structural frameworks and lived experiences. The findings reveal that in Indonesia, efforts to integrate traditional knowledge with modern sanitation practices show promise, but issues of access and long-term maintenance remain pressing. In contrast, Australia demonstrates how consistent attention to hygiene, accessibility, and sustainability can set a strong standard for CBT sanitation. The study underscores that effective sanitation is never the task of a single actor—it depends on collaboration between governments, private partners, and local communities. Lessons from both contexts highlight the value of cross-cultural exchange, policy alignment, and technology in reducing gaps in infrastructure and service delivery. Ultimately, fostering inclusive and sustainable sanitation in CBT requires more than facilities: it calls for policy reforms rooted in cultural respect, investment in green technologies, and the empowerment of communities to lead change. Future research should continue to explore creative solutions that keep sanitation excellence at the center of community-based tourism, ensuring that local well-being and visitor experience advance hand in hand.
ANALISIS PERMASALAHAN TRANSPARANSI DAN AKUNTABILITAS DALAM PROSES PERENCANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA BERBEK Dewi, Karisma; Nawangsari, Ajeng Tita
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 22 (2026): Issue 1
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v22i1.4308

Abstract

Budget planning is a financial management process aimed at achieving efficiency in supporting village development while maintaining transparency and accountability. However, several issues affect changes in village budget plans and their implementation. This study aims to identify problems in managing the Village Revenue and Expenditure Budget (APBDes) by considering transparency and accountability in Berbek Village and analyzing how village officials address these problems, particularly in the 2023 planning and 2024 implementation. The study uses a descriptive qualitative approach through interviews, observation, and documentation. Respondents’ opinions were presented as expressed and analyzed to explain the reasons behind their actions. Data analysis was conducted through collection, reduction, presentation, and conclusion stages. The results show that APBDes preparation in Berbek Village meets transparency and accountability principles, as evidenced by APBDes banner documentation and clear accountability reports. Four main problems were found, namely that priority was given to urgent programs when the budget was limited, funding shortfalls were covered by emergency funds recorded in the Revised Budget (PAK), unplanned budget needs were financed from emergency or specific allocation funds, and delays in central government disbursement were addressed with temporary funding from Village Original Income (PADes).
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Surabaya Periode 2021 - 2024 Dwi Rezky Amalya Ahmad; Ajeng Tita Nawangsari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.10030

Abstract

Study analyzes the fiscal performance of the Surabaya City Regional the administration period 2021–2024 fiscal year using financial ratio analysis, which includes effectiveness, efficiency, fiscal efficiency, spending activity, and regional revenue and expenditure growth. Descriptive quantitative methods incorporate secondary Information derived from the Budget Realization Report (LRA) and financial statements. The study found that Regional Original Income contributes more than central and provincial government transfers. The average effectiveness ratio is 90.96% (quite effective), the efficiency ratio is 87.75% (quite efficient), and the revenue ratio is 151.57% (delegative). Operating expenditure dominates at 82.81%, while capital expenditure is only 17.05%. The growth ratio shows a fluctuating trend with PAD growing 42.56%, regional income 8.99%, operating expenditure 6.27%, and capital expenditure 27.30%. Overall, the Surabaya City Government's financial performance is good, with stable effectiveness and efficiency, a very high fiscal level, and positive revenue and expenditure growth, although inconsistent. However, the dominance of operating expenditure over capital expenditure Requires enhancement in order to financial management can focus more on infrastructure development and improving public services.
Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia Firmansyah, Muharrom; Nawangsari, Ajeng Tita; Fachrezzi, Bima Rafly
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10834

Abstract

Financial performance is a crucial topic in research as it serves as a key indicator for investors, creditors, and internal corporate stakeholders. By evaluating financial performance, investors and creditors can assess risks, while management can utilize the insights to refine corporate strategies and policies. This study aims to analyze the influence of board diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample consists of 116 companies, selected using the purposive sampling method. Panel data is analyzed using Eviews 12 software and multiple regression analysis, complemented by the Chow and Hausman specification tests. The findings indicate that gender diversity has a significant influence on financial performance, whereas age diversity, nationality diversity, and educational diversity do not exhibit a significant effect. This study provides recommendations for corporate management to pay greater attention to board composition, particularly regarding gender diversity, given its positive and significant impact on financial performance. Management is encouraged to foster an inclusive work environment and ensure equal opportunities for all board members in strategic decision-making processes. Furthermore, companies are advised to enhance transparency in financial performance reporting to build investor and stakeholder trust. By implementing sound corporate governance policies and optimizing board diversity, firms can enhance their competitiveness and long-term business sustainability.
Penerapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan dan Pencapaian SDGs di Indonesia Anas Tasya Angely Fidausya; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4974

Abstract

This study examines the application of Corporate Social Responsibility (CSR) to corporate reputation and the achievement of Sustainable Development Goals (SDGs) in Indonesia. The background of the study shows that CSR has become an important aspect in the operations of modern companies, especially after being mandated by Law No. 40 of 2007, with a strategic role in supporting the achievement of the 2030 SDGs. This study uses the framework of stakeholder theory and legitimacy theory to analyze the relationship between CSR, corporate reputation, and its contribution to the SDGs. The research method used is a literature review with a descriptive qualitative approach. Data collection was carried out through a literature study of laws and regulations, scientific journals, and scientific articles for the period 2020-2024. The research findings show that the implementation of CSR in Indonesia is driven by clear regulations and requires intensive collaboration between companies, the government, and the community. CSR has been proven to have a significant impact on corporate reputation by increasing consumer trust and loyalty. Effective CSR implementation contributes positively to the achievement of the SDGs with a strategic approach that integrates community involvement, environmental sustainability, and technological innovation. This study concludes that CSR plays a vital role in building a company's reputation and supporting sustainable development in Indonesia.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman yang Terdaftar di BEI Kamiline Mahaballah Uzla; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4975

Abstract

The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was s measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance. Keywords: green accounting, financial performance, manufacturing companies.
ANALISIS PENGUNGKAPAN CSR BERDASARKAN TEORI LEGITIMASI DALAM LAPORAN KEBERLANJUTAN PT SEMEN INDONESIA Dina Niatulmutmainah; Ajeng Tita Nawangsari
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026 (ON PROGRESS)
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.802

Abstract

The issue of Corporate Social Responsibility (CSR) has become a global concern because it impacts not only economic aspects, but also social and environmental aspects. This study aims to analyze CSR disclosure in PT Semen Indonesia (Persero) Tbk's 2024 Sustainability Report from the perspective of legitimacy theory. The method used is a descriptive, qualitative approach through document study and content analysis. The results show that the company's CSR disclosure is structured around four pillars: social, economic, environmental, and legal and governance, reflecting the company's efforts to build and maintain legitimacy before stakeholders. Despite fluctuations in CSR fund allocation, program implementation remains sustained. This study recommends that the company continue to improve the quality of its disclosures and strengthen its engagement with stakeholders.Isu tanggung jawab sosial perusahaan (CSR) menjadi perhatian global karena berdampak tidak hanya pada aspek ekonomi, tetapi juga sosial dan lingkungan. Penelitian ini bertujuan menganalisis pengungkapan CSR PT Semen Indonesia (Persero) Tbk dalam Laporan Keberlanjutan 2024 berdasarkan perspektif teori legitimasi. Metode yang digunakan adalah deskriptif kualitatif melalui studi dokumen dan analisis isi. Hasil penelitian menunjukkan bahwa pengungkapan CSR perusahaan terstruktur dalam empat pilar yaitu sosial, ekonomi, lingkungan, serta hukum dan tata kelola, yang mencerminkan upaya perusahaan dalam membangun dan mempertahankan legitimasi di hadapan pemangku kepentingan. Meskipun terdapat fluktuasi dalam alokasi dana CSR, implementasi program menunjukkan komitmen berkelanjutan. Studi ini merekomendasikan agar perusahaan terus meningkatkan kualitas pengungkapan dan memperkuat keterlibatan dengan pemangku kepentingan.
Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Nawangsari, Ajeng Tita; Junjunan, Mochammad Ilyas; Buchori, Imam
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating agustin, riska Ahmat Hoirol Anam Amala, Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Bima Rafly Fachrezzi Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dewi, Karisma Dina Niatulmutmainah Dini Khoirani Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Fatmawati, Merine Mistin Firdaus, Roykhana Firly Husniyatul 'Adawiyah Firmansyah, Muharrom Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Kamiline Mahaballah Uzla Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Mahasa, Halimahtus Aprilia Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Mochammad Ilyas Junjunan Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Putri, Khofifah Amelia Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Robin, Iftekhar Ahmed Shima Qurrota A’yunin Syah Siddiqui, Asif Iqbal Siddiqui Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Utami, Hapsari Wiji Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida