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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 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 Gorontalo Accounting Journal Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan 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) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 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 EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) 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 Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi 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) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) 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 Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Ilmu Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI Engagement: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Journal of Ekonomics, Finance, and Management Studies Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
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AKUNTABILITAS DAN TRANSPARANSI PENYAJIAN INFORMASI PAJAK BUMI DAN BANGUNAN PADA MEDIA TIKTOK Putri, Ailani Almira Hartono; Yuhertiana, Indrawati
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2016

Abstract

ABSTRAK  Pajak Bumi dan Bangunan diharapkan menjadi sumber pembiayaan penyelenggaraan pemerintahan, dan pembangunan daerah untuk meningkatakan pemerataan kesejahteraan rakyat. Dengan dasar tersebut berbagai cara dilakukan oleh Badan Pengelola Keuangan dan Pendapatan Daerah untuk mencapai target pendapatan Pajak Daerah dari Pajak Bumi dan Bangunan, termasuk dengan dilakukannya sosialisasi serta adanya transparaksi serta akuntabilitas dari pembayaran Pajak Bumi dan Bangunan yang sudah dilakukan oleh masyarakat. TikTok dapat menjadi salah satu media untuk sosialisasi penyaluran informasi mengenai Pajak Bumi dan Bangunan, dikarenakan media sosial tersebut sedang naik daun. Atas dasar tersebut penelitian ini bertujuan untuk membahas sejauh mana transparansi serta akuntabilitas yang disajikan oleh Badan Pengelola Keungan dan Pajak Daerah dengan memanfaatkan media sosial TikTok. Penelitian ini menggunakan metode kualitatif netnografi. Subjek terpilih media sosial dengan teknik observasi, dan dokumentasi. Data yang didapat kemudian direduksi, disajikan, diverifikasi, sehingga mendapat kesimpulan yang valid. Dalam penelitian ini mendapatkan hasil yaitu upaya yang dilakukan oleh Badan Pengelola Keuangan dan Pajak Daerah sudah baik akuntabilitasnya. Terbukti denga adanya video mengenai penyuluhan, cara pembayaran dan upaya penagihan yang sudah dilakukan. Transparansi yang dilakukan oleh Badan Pengelola Keuangan dan Pajak Daerah dari akun official TikTok belum maksimal, tidak ada satu video memuat tentang target dan realisasi Pajak Bumi dan Bangunan.Kata kunci: akuntabilitas, transparansi, Pajak Bumi dan Bangunan, TikTok, pembayaran PBBABSTRACTLand and Building Tax is expected to be a source of financing for government administration and regional development to increase equal distribution of people's welfare. On this basis, various methods are carried out by the Regional Financial and Revenue Management Agency to achieve the target of Regional Tax revenue from Land and Building Tax, including by conducting outreach and providing transparency and accountability for Land and Building Tax payments that have been made by the community. TikTok can be a medium for disseminating information regarding Land and Building Tax, because this social media is on the rise. On this basis, this research aims to discuss the extent of transparency and accountability provided by the Regional Financial and Tax Management Agency by utilizing TikTok social media. This research uses qualitative netnographic methods. The subjects selected were social media using observation and documentation techniques. The data obtained is then reduced, presented, verified, so that valid conclusions are obtained. In this research, the results obtained are that the efforts made by the Regional Financial and Tax Management Agency have good accountability. This is proven by the existence of videos regarding counseling, payment methods and collection efforts that have been carried out. The transparency carried out by the Regional Finance and Tax Management Agency from the official TikTok account is not optimal, there is not a single video containing the target and realization of Land and Building Tax.Keywords: accountability, transparency, Land and Building Tax, TikTok, PBB payments 
The influence of UMKM budget realization on poverty levels and unemployment rates in East Java province Ines Almaida; Indrawati Yuhertiana
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

The main objective of this study is to investigate how the utilization of the budget allocated for micro, small, and medium enterprises (UMKM) affects the levels of unemployment and poverty in East Java Province. This research employs a quantitative methodology with an explanatory research design. Data collection involves the use of secondary data sourced from the official website of the Department of Cooperatives and SMEs. This secondary data covers a three-year period (2020-2022) and focuses on the UMKM budget utilization across different regions within East Java Province. The analysis of this data utilizes a simple linear regression approach. In the regression analysis testing, two models were examined, namely Model 1 (UMKM Budget realization - Unemployment Rate) and Model 2 (UMKM Budget realization - Poverty Rate). The research results indicate that both the unemployment rate and poverty rate, either partially or simultaneously, do not have a significant impact on UMKM budget realization. Because the significance values ​​obtained for both models are higher than the predetermined significance level (α= 0.05). Therefore, it is recommended that the government conduct a thorough evaluation of UMKM budget policies, strategies, and implementation to understand the factors contributing to the increase in unemployment and poverty rates in East Java Province.
Pengaruh Digital Financial Literacy Terhadap Perilaku Keuangan Masyarakat Kota Gresik Karina Rakhma Pratitrasari; Indrawati Yuhertiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4207

Abstract

Financial literacy can be generally defined as a person's ability to understand, analyze, manage and communicate personal finances. Technological advances can have an impact on people's financial behavior. So financial literacy in this era of sophisticated digital technology and virtualization is very important for society, so digital financial literacy needs to be understood by the public. Digital financial literacy (DFL) is financial literacy in the form of digital financial technology. Demographic factors also influence financial behavior in society. Demographic factors can have an influence because the older you get, the more experience you have, including your financial intelligence, which also increases. This research used a sample of 125 respondents and obtained data from the results of a questionnaire distributed using the Likert scale assessment method. The analysis method uses structuralEquation Modeling Partial Least Square (SEM PLS) analysis. The results of this research conclude that Digital Financial Literacy (DFL) has been proven to have a good and significant effect on the financial behavior of the people of Gresik City. And educational demographics are proven to have a good and significant effect in moderating the influence of DFL on financial behavior.
Peran Senjangan Anggaran Dimoderasi Budaya Organisasi Pada Perguruan Tinggi Swasta Di Kabupaten Pamekasan Dewi, Ika Oktaviana; Yuhertiana, Indrawati
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 01 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.01.12-21

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, informasi asimetri, dan komitmen organisasi terhadap senjangan anggaran dengan budaya organisasi sebagai variabel moderating pada Perguruan Tinggi Swasta di Pamekasan. Desain penelitian ini menggunakan pedekatan kuantitatif dengan jumlah populasi sebanyak 12 PTS di Pamekasan yang terdiri dari 208 responden yang terlibat dalam penyusunan anggaran. Pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah responden sebanya 121 responden. Metode analisis data yang digunakan yaitu analisis regresi berganda dan Moderated Regression Analysis, pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution). Hasil penelitian ini menunjukkan bahwa secara parsial partisipasi anggaran tidak berpengaruh terhadap senjangan anggaran. Sedangkan, informasi asimetri dan komitmen organisani berpengaruh terhadap senjangan anggaran. Dan budaya organisasi bukan variabel moderasi. Budaya organisasi tidak memoderasi hubungan antara partisipasi anggaran, informasi asimetri dan komitmen organisani terhadap senjangan anggaran pada Perguruan Tinggi Swasta di Kabupaten Pamekasan
Pengaruh Family Support terhadap Financial Resilience Mahasiswa Rantau dengan Financial Self-Efficacy sebagai Pemoderasi Wicaksana, Febrian Eka Candra; Yuhertiana, Indrawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8582

Abstract

Overseas students are a group of individuals who face complex challenges in adapting to a new environment, particularly in terms of financial management. Living far from their families demands a high level of independence in academic, social, and economic aspects. This study aims to examine and analyze the effect of family support on the financial resilience of overseas students, with financial self-efficacy as a moderating variable. The research was conducted at Asrama Mahasiswa Nusantara Surabaya with a total of 80 respondents selected through random sampling. The research method used was quantitative with a survey approach, and data analysis was carried out using the PLS-SEM technique through SmartPLS 4.0 software. The results show that family support (p = 0.000; t = 10.914) and financial self-efficacy (p = 0.015; t = 2.213) have a significant effect on the financial resilience of overseas students. However, financial self-efficacy (p = 0.401; t = 0.252) does not moderate the relationship between family support and financial resilience significantly. These findings indicate that students tend to rely more on family support as the main source of financial stability, while confidence in financial aspects has not yet developed optimally during their period of living away from home.
Analysis Of Stock Returns On The Asean Stock Exchange In 2024 In Support Of SDGS 3 Moderated By Company Size Fitria, Nurul; Yuhertiana, Indrawati; Sundari, Siti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2616

Abstract

This study aims to analyze the effect of Sales Growth, Debt to Equity Ratio (DER), and Environmental, Social, and Governance (ESG) Disclosure on stock returns, as well as to examine the role of company size as a moderating variable in health sub-sector companies listed on the ASEAN Stock Exchange in 2024. The health sector was chosen based on its contribution to the achievement of Sustainable Development Goal (SDG) 3, namely Good Health and Well-Being. This study uses secondary data in the form of financial reports and sustainability reports that contain GRI 2, 300, and 400 standards. Of the total population of 147 companies, 75 companies met the purposive sampling criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results showed that all variables affected stock returns. The moderation results indicated that company size did not moderate sales growth and DER on stock returns. However, company size was found to strengthen the effect of ESG Disclosure on stock returns. This study makes an important contribution by showing that sustainability disclosure not only creates a positive image for companies but can also increase stock returns. The increase in stock returns supports the achievement of SDG 3 through increased investor interest, which encourages more investment funds for sustainable health business practices.
ANALISIS RASIO SOLVABILITAS SEBAGAI INDIKATOR KINERJA KEUANGAN: STUDI KASUS PADA PT XYZ TAHUN 2023 - 2024 Amelia, Adinda Dhea; Yuhertiana, Indrawati
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4509

Abstract

Rasio solvabilitas berperan sebagai indikator utama dalam memperhitungkan kemampuan perusahaan untuk memenuhi komitmen jangka panjangnya. Penelitian ini memiliki tujuan untuk mengevaluasi kinerja keuangan PT XYZ pada tahun 2023 hingga 2024 melalui analisis rasio solvabilitas. Pendekatan penelitian ini bersifat deskriptif kuantitatif dengan memanfaatkan data sekunder yang bersumber dari laporan keuangan perusahaan. Rasio yang dianalisis meliputi Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Hasil analisis menyatkan bahwa terjadi peningkatan kewajiban pada tahun 2024, yang berdampak pada naiknya nilai Debt to Equity Ratio (DER) perusahaan. Meskipun demikian, rasio solvabilitas masih berada dalam batas wajar menurut standar keuangan. Temuan ini mengindikasikan perlunya perhatian terhadap struktur modal untuk menjaga keseimbangan antara aset, utang, dan ekuitas. Penelitian ini berfungsi sebagai acuan bagi manajemen perusahaan dalam mengevaluasi metode pembiayaan dan manajemen risiko keuangan di masa depan.
Enhancing Accountability and Governance in Local Communities through ISAK 335 Financial Systems Yuhertiana, Indrawati; Indah kirana, Nanda wahyu; Hardjatie, Susi; Tannar, Oriza; Wati, Seftin Fitri Ana; Edo, Kalvin; Suryaningrum, Diah Hari
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): November 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i2.1978

Abstract

This study explores the application of digital financial systems grounded in ISAK 35 to enhance accountability and governance within the RW 02 community in Kelurahan Kalisari, Surabaya. The program employed a Community-Based Research (CBR) methodology to rectify inefficiencies in manual financial reporting by implementing a digitalized system, concurrently including stakeholders in a participatory framework. The project produced substantial results, such as heightened community trust, improved decision-making via precise financial reporting, and augmented donor confidence in fund management. Nonetheless, obstacles such as disparate digital literacy levels and the maintenance of prolonged involvement surfaced, underscoring the necessity for intuitive solutions and specialized capacity-building initiatives. By incorporating lessons learned into academic curricula and utilizing participatory monitoring and evaluation, the initiative connected theory with practice. This effort provides critical insights for policymakers and practitioners, highlighting the significance of transparency, community empowerment, and scalable solutions in financial governance. Subsequent study must concentrate on guaranteeing sustainability and investigating the applicability of analogous systems in various circumstances. The project produced substantial results, such as heightened community trust, refined decision-making via precise financial reporting, and augmented donor confidence in fund administration.
The Relationship Between Auditor Independence and Audit Quality: Evidence from Developing Economies Manneh, Kekoto; Yuhertiana, Indrawati; Sholihatin, Endang
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.13045

Abstract

The primary purpose of this study is to explore the relationship between auditor independence and audit quality in developing economies by systematically reviewing 24 publications published between 2014 and 2025 from the Scopus database, following PRISMA guidelines. The study also used bibliometric analysis to provide a base for quantitative analysis from selected papers using VOSviewer and Biblioshiny (RStudio). The study employed various theories to examine the link between auditor independence and audit quality, elucidating how incentives, institutions, and stakeholders shape auditor conduct. These theories include agency theory, institutional theory, and stakeholder theory. Additionally, the study examines empirical evidence on the relationship between independence and quality in developing economies. It creates a conceptual framework that links this relationship through several moderating and mediating factors, including audit fees, non-audit services (NAS), tenure, regulations, and political connections. Findings of this study reveal that independence significantly influences audit quality, but its effectiveness depends heavily on vigorous regulatory enforcement, ethical commitment, and institutional support. The study has several limitations, including reliance on secondary data, publication bias, and the majority of the reviewed studies employing quantitative approaches, which have restricted our knowledge of the behavioral and ethical aspects of independence. It has been recommended that future researchers adopt mixed-methods approaches, conduct cross-sectional studies, and, most importantly, research trending topics such as digital audit technologies and ESG assurance in relation to data analytics, which are generating new threats to independence that are not covered by known frameworks.
Pemetaan Penelitian tentang Profesi Akuntansi dan Nilai Bela Negara dalam Konteks Etika: Pendekatan Bibliometrik Savinathul Nadzah; Indrawati Yuhertiana
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
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Adelia Putri Nur Silviana Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Amelia, Adinda Dhea Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Anindo Saka Fitri Anya Tamara Fina Audita Ardi Hamzah Arif Al Furkhon Arista Pratama Arofi Rahmah Ariza Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Condro Widodo, S.E., M.S.A Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dewi, Ika Oktaviana Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Diarany Sucahyati Dita*, Faiza Rahma Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Edo, Kalvin Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faisal Bachmid, Muhammad Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi G. S. Budiwitjaksono Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Hardjatie, Susi Helmy Sukiswo Helmy Wahyu Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Indah kirana, Nanda wahyu Ines Almaida Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Karina Rakhma Pratitrasari Kartika Vania Putri Kekoto Manneh Luluk Desva Fitriah Maheran Zakaria Manneh, Kekoto Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadyla Widayati Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Nur Azizah, Qonita Nurul Fitria Oktaria Nysa Wardani Oryza Tannar Partoyo Partoyo Partoyo Permatasari, Lintang Putri Prameswari, Axanda Bilqis Putri, Ailani Almira Hartono Putri, Yohana Nandiva Raden Muhammad Syah Arief Atmaja Wijaya Rahma Dwi Fitriana Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari 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 Savinathul Nadzah Seftin Fitri Ana Wati 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, Soeparlan Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sulistiana, Heny Suryana, Kadek Desinta Maharani Suwandi Suwandi Syarifah Aini Syarifah hatijah Tania Febrianti Tannar, Oriza Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Wicaksana, Febrian Eka Candra Widyastuti, Andini Wilma Cordelia Izaak Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina