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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia SEGMEN Jurnal Manajemen dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Supply Chain Management Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Ilmu Pemerintahan Widya Praja Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Proaksi JPSI (Journal of Public Sector Innovations) JASF (Journal of Accounting and Strategic Finance) eCo-Buss Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Jurnal E-Bis: Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Management and Bussines (JOMB) Jurnal Bisnis, Manajemen, dan Ekonomi Nusantara Science and Technology Proceedings AKMENIKA Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Community Service & Engagement Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Journal of Economics Development Issues jurnal administrasi politik dan sosial Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi dan Ekonomi Pajak: Perspektif Global Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

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Analisis Hubungan antara Corporate Social Responsibility (CSR), Tax Avoidance, dan Tax Aggressiveness: Sebuah Literatur Review Srika Anggiria, Kristanti; Yuhertiana, Indrawati
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.340

Abstract

Penelitian ini mengeksplorasi hubungan kompleks antara Corporate Social Responsibility (CSR), penghindaran pajak, dan agresivitas pajak pada perusahaan di Indonesia. Penghindaran pajak merujuk pada strategi legal yang digunakan perusahaan untuk meminimalkan kewajiban pajak, sementara agresivitas pajak melibatkan taktik yang lebih berisiko dan sering kali berada di batas legalitas, yang dapat memicu kritik dari publik dan pemangku kepentingan. Penelitian ini bertujuan untuk memahami bagaimana inisiatif CSR mempengaruhi perilaku pajak perusahaan, khususnya dalam konteks tantangan kepatuhan pajak di Indonesia. Dengan menggunakan metode tinjauan literatur, studi ini mensintesis temuan dari berbagai sumber akademis, bersumber dari rtikel ilmiah yang terindeks di Scopus, Sinta 1-3, dan jurnal internasional yang berfokus pada periode 2018 hingga 2024. Hasil penelitian menunjukkan bahwa perusahaan dengan pengungkapan CSR yang lebih tinggi cenderung kurang terlibat dalam praktik pajak yang agresif, menunjukkan bahwa CSR dapat berfungsi sebagai mekanisme kontrol etis. Namun, studi ini juga menyoroti kontradiksi di mana beberapa perusahaan menggunakan CSR untuk meningkatkan citra publik dengan tetap melanjutkan strategi pajak yang agresif. Temuan ini berkontribusi pada diskusi berkelanjutan tentang etika perusahaan dan kepatuhan pajak, menawarkan wawasan praktis bagi pembuat kebijakan dan pemimpin bisnis yang bertujuan untuk membangun ekosistem bisnis yang lebih bertanggung jawab.   This study explores the complex relationship between Corporate Social Responsibility (CSR), tax avoidance, and tax aggressiveness among companies in Indonesia. Tax avoidance refers to legal strategies employed by firms to minimize tax liabilities, while tax aggressiveness involves riskier tactics that often border on legality, potentially provoking criticism from the public and stakeholders. The research aims to understand how CSR initiatives influence corporate tax behavior, particularly in the context of the challenges of tax compliance in Indonesia. Utilizing a literature review methodology, this study synthesizes findings from various academic sources, drawing from scientific articles indexed in Scopus, Sinta 1-3, and international journals focusing on the period from 2018 to 2024. The results indicate that companies with higher CSR disclosures tend to engage less in aggressive tax practices, suggesting that CSR can serve as an ethical control mechanism. However, the study also highlights contradictions where some companies use CSR to enhance their public image while continuing aggressive tax strategies. These findings contribute to the ongoing discourse on corporate ethics and tax compliance, offering practical insights for policymakers and business leaders aiming to build a more responsible business ecosystem.
Unleashing Creative Performance Accounting Students Yuhertiana, Indrawati
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.401

Abstract

In the current VUCA world, creativity and the capacity to think innovatively become valuable advantages and essential tools that help navigate through the turbulent waves of change. This article examines the crucial significance of creativity in improving the academic achievement of accounting students. The study examines how students tap into their creative abilities in the field of accounting education, given the ever-changing nature of the industry and the growing need for novel approaches. This study used an explanatory sequential mixed methods approach to thoroughly examine the elements that impact the creative performance of accounting students. The integration of qualitative and quantitative methodologies offers an in-depth understanding of the diverse factors that contribute to creative abilities in the field of accounting education. There are 213 respondents from sixteen universities in Indonesia involved in the first phase. Further, there are 14 students of the accounting department UPN Veteran Jawa Timur. Three findings have emerged after a comprehensive investigation. There are three categories of students: those who possess creativity in accounting, those who possess creativity in non-accounting subjects, and those who do not possess creativity at all. The article finishes by evaluating the students' inclination to explore novel ideas and methodologies in accounting. The research seeks to illuminate these features to offer insights on cultivating a creative mentality among accounting students, ultimately equipping them for the changing demands of the accounting profession. The findings may have ramifications for creating curriculum and instructional practices that promote and cultivate creative thinking in accounting education.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
PEMETAAN PENELITIAN AKUNTANSI BELA NEGARA DAN PENGELOLAAN KEUANGAN PADA ORGANISASI NIRLABA: SEBUAH STUDI BIBLIOMETRIK Firnanda, Puspita Dwi; Yuhertiana, Indrawati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6625

Abstract

This study aims to analyze the development of research on fund or financial management in non-profit organizations using bibliometric analysis methods utilizing VOSviewer software. The data used is taken from scientific publications sourced from Google Scholar. The results of the analysis show that the topics of accountability and financial transparency in nonprofit organizations have become a trend and have been widely studied, while specific research on financial management and the need for implementing national defense accounting in mosque is is still rare. Thise research can provide insight to encourage further research related to the development of practices in mosque financial management based on national defense accounting principles. In addition, this study is expected to contribute to improving the financial management system in others non-profit sector.
Pemetaan Penelitian tentang Profesi Akuntansi dan Nilai Bela Negara dalam Konteks Etika: Pendekatan Bibliometrik Nadzah, Savinathul; Yuhertiana, Indrawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1009

Abstract

Penelitian ini memiliki tujuan untuk mengetahui perkembangan publikasi terkait hubungan antar konsep yang melibatkan Profesi Akuntasni, Kode Etiik Profesi Akuntansi dan Nilai Bela Negara dari tahun 2019-2024, yang dianalisis dengan perangkat lunak VOSviewer. Dari pencarian yang dilakukan, menghasilkan 200 artikel. Selanjutnya artikel tersebut akan diproses melalui aplikasi VOSviewer1.6.20. Dari total 200 artikel yang ada, dilakukan penyaringan secara menyeluruh terkait topik yang berhubungan dengan Profesi Akuntansi, Kode Etik Profesi Akuntansi, dan Nilai-nilai Bela Negara, sehingga ditemukan 44 artikel yang relevan. Selanjutnya, pemilihan variabel dilakukan dalam aplikasi VOSviewer, yang menghasilkan 10 item variabel yang berkaitan dengan profesi akuntansi, serta penerapan kode etik profesi akuntansi dan nilai bela negara
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW Rilah, Fitri Nur; Yuhertiana, Indrawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3562

Abstract

The accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development.
Elaborasi Prinsip Environmental pada Lembaga Kemasyarakatan di RT 004 RW 001 Banjar Sugihan Surabaya Rizal Amanullah; Indrawati Yuhertiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8701

Abstract

This study aims to analyze and identify the extent to which the principles of Environmental, Social, and Governance (ESG) are implemented in community institutions such as the Neighborhood Association (RT) and Community Association (RW). It focuses on examining waste management and land management practices. The research method used is qualitative with a phenomenological approach. Data collection techniques include observation, interviews, and documentation. Data analysis was conducted using triangulation. The study was carried out in RT 004 RW 001 Banjar Sugihan, Surabaya. The results indicate that the community institutions in RT 004 RW 001 Banjar Sugihan, Surabaya have implemented ESG principles, although several areas still require evaluation and improvement in their application within the community.
ANALISIS PERAN STAF PIUTANG DAN UTANG PADA PT X Risandra, Marcelina Salsabila; Yuhertiana, Indrawati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1473

Abstract

This study explores the strategic role of Account Receivable (AR) and Account Payable (AP) staff in supporting financial management and operational continuity at PT X, an automotive service company. The research is motivated by the growing demand for efficiency and accuracy in managing corporate cash flow, particularly in a dynamic industry where receivables and payables are critical to financial stability. While many organizations have adopted digital systems for financial reporting, some still rely partly on manual processes, which can hinder timely decision-making and impact liquidity.Using a qualitative method through observation and structured interviews conducted during the author’s internship as part of the MBKM (Merdeka Belajar Kampus Merdeka) program, this study provides practical insights into how the AR and AP functions are implemented at PT X. On the AP side, although the transaction volume is relatively low—especially in disbursements related to training—its role remains essential in prioritizing vendor payments and sustaining operations. A key challenge in managing accounts payable lies in the grouping of payment requests, which requires effective scheduling and coordination.The study concludes that AR and AP staff are not merely administrative personnel, but key players in managing cash flow, strengthening vendor-client relationships, and ensuring financial control. This research contributes to a deeper understanding of financial operations by emphasizing the importance of timely data entry, digital system integration, and interdepartmental collaboration. It also offers practical recommendations for PT X, including the adoption of ERP-based reporting tools, regular staff training in financial systems, and structured payment scheduling. Future research is encouraged to apply a quantitative approach to assess the broader impact of AR/AP management on financial ratios and long-term performance. Keywords: Receivable, Payable, Cash Flow 
The Influence of Accountability and Transparency of Zakat Collecting Entities on Zakat Fund Receipt Sulistiana, Heny; Yuhertiana, Indrawati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2025.7.2.199-217

Abstract

Zakat strategically contributes to wealth distribution to reduce poverty and social inequality. Although the trend of zakat collection in Indonesia continues to increase, the accountability and transparency of financial reports of zakat institutions remain a challenge in building the trust of zakat payers. This study uses a quantitative approach, using BAZNAS and LAZ, licensed by the Ministry of Religious Affairs, for 2021–2023 as the subjects. Secondary data in the form of financial and annual reports were analyzed using IBM SPSS. The results show that accountability, financial transparency, and program transparency have a positive effect on zakat fund receipts, while management transparency has only a positive but insignificant effect. These findings emphasize the importance of implementing PSAK 409 standards and developing a systematic and adaptive transparency strategy for the development of information technology to strengthen governance and increase zakat collection.
ANALISIS KOMPARATIF PENGGUNAAN SISTEM PEMBAYARAN BEA BALIK NAMA (BBN) LAMA DAN BARU TERHADAP EFISIENSI KAS PT ABC Erna Dwi Setyawati; Indrawati Yuhertiana
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6701

Abstract

Payment of Transfer Fee (BBN) is the main requirement in the process of issuing Vehicle Registration Certificate (STNK) and Motor Vehicle Ownership Book (BPKB) in the name of the new owner. Without payment of BBN, the transfer process cannot be completed and the STNK and BPKB cannot be issued in the name of the legitimate owner. PT ABC is a company engaged in the sale of new cars, spare parts, and after-sales services. In its operational activities, the company uses an internal system called AMS as a business process control tool. Over time, the AMS system has undergone updates that significantly affect the efficiency of BBN payments. This system update has had a significant impact, reflected in an average increase of more than 80% in the number of BBN payments successfully processed compared to the previous system. This study uses secondary data. The method used is secondary data observation.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Galan Nur Subhi Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Kartika Vania Putri Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Faisal Bachmid Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadzah, Savinathul Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Oktaria Nysa Wardani Oktaviana Dewi, Ika Oryza Tannar Partoyo Partoyo Partoyo Qonita Nur Azizah Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan