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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 Gorontalo Accounting Journal 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 Studi Akuntansi dan Keuangan Indonesia (SAKI) 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 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 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
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Exploring the courage of accounting students in disclosing fraud Wardani, Oktaria Nysa; Yuhertiana, Indrawati
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.856

Abstract

This study aims to explore the courage of accounting students to become a whistleb-lower. The paradigm of this study is qualitative interpretive. The research site is at University of Pembangunan Nasional “Veteran” Jawa Timur, with 4 accounting students selected as the informants. The results show that the accounting students have a low level of courage. In addition to individual’s intention and courage, there is no support from the environment, or the so-called negative subjective norms. This spontaneously causes a negative perception on whistle-blowing, thus reducing people's motivation to take action. The informants consider that there are still more important things to do than to perform whistle blowing. National defense philosophy, nationalism and religiosity need to be implemented in the learning process. It requires the support of the entire academic community related to the values of honesty and ethics, especially from the role models of lecturers and college leaders.
Pengaruh Viewer Dan Subscriber Terhadap Pendapatan Youtuber Indonesia Faisal Bachmid, Muhammad; Yuhertiana, Indrawati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 6 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i6.213

Abstract

This study aims to determine the effect of viewers and subscribers on the income of Indonesian YouTubers. The data collection techniques in this research are documentation and literature study, this research method is quantitative. Sampling in this study used non-probability sampling with a purposive sampling technique. The sample in this study amounted to 98 Indonesian YouTubers registered on the socialblade.com site. Hypothesis testing was carried out using the WarpPLS version 7.0 application. The results of this study indicate that viewers have a significant positive effect on the income of Indonesian YouTubers and subscribers have a positive effect on the income of Indonesian YouTubers, but not as large as the audience (viewers). From this study, it is hoped that future researchers can add variables related to the topic of YouTubers and can also increase the sample used to make it better and more accurate.
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 SDM dan Teknologi Informasi pada Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Subhi, Galan Nur; Yuhertiana, Indrawati
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2468

Abstract

Studi ini bertujuan untuk menganalisa pengaruh kompetensi sumber daya manusia (SDM) dan pemanfaatan Teknologi Informasi (TI) dalam penerapan Standar Akuntansi Pemerintahan berbasis akrual sebagai bentuk transparansi dan akuntabilitas pada era reformasi di Indonesia guna mewujudkan kepemerintahan yang memiliki Good Governance. Penelitian ini menggunakan metode Tinjauan literatur yang merupakan cara untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang telah tersedia dan relevan dengan bidang atau topik tertentu. Berkembangnya tuntutan terhadap akuntabilitas dan juga kinerja pemerintah daerah menuntut pemerintah untuk menyajikan laporan keuangan secara akuntabel dan transparan dengan menggunakan basis akuntansi akrual. Penerapan basis akrual dapat diterapkan secara optimal dengan didukung oleh Sumber Daya Manusia dengan kompetensi memadai agar penyajian laporan keuangan yang dihasilkan akurat dan tepat waktu. Pemanfaatan teknologi informasi pun sangat menunjang terlaksananya basis akuntansi akrual yang optimal untuk menangani peningkatan jumlah transaksi yang besar. Hasil dari penelitian ini menyatakan bahwa SDM sangat berperan penting dengan didukung oleh pemanfaatan TI dalam keberhasilan penerapan SAP berbasis Akrual.
Determine Good University Governance In Sustainable Competitive Competition At State Universities In Surabaya Dinda Alfia, Famia Septa; Yuhertiana, Indrawati; Sari, Rida Perwita
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.1591

Abstract

This research aims to test the influence of Reputation, Legitimacy, Transparency on Good University Governance. In this research, reputation is proxied by performance, innovation, social responsibility, service, governance and workplace climate. Legitimacy is proxied by pragmatic legitimacy, moral legitimacy and cognitive legitimacy. Transparency is proxied by openness, clarity, open access and availability. Good University Governance proxied by independence, accountability, responsibility and fairness. The research method used in this research is a quantitative approach. The data used in this research came from the results of a questionnaire from undergraduate accounting students at state universities in Surabaya. This research uses the SmartPLS statistical test tool.The results of this research influence the variables reputation, legitimacy and transparency Good University Governance. The reputation variable influences good university governance at state universities in Surabaya. Legitimacy influences good university governanace at state universities in Surabaya. Transparency influences good university governance at state universities in Surabaya
Analisis Penyertaan Modal Daerah dan Kontribusi Laba Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gresik dengan Return on Equity (RoE) sebagai Variabel Intervening Dita*, Faiza Rahma; Yuhertiana, Indrawati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26960

Abstract

Penelitian ini memiliki tujuan yang penting dalam konteks pengembangan ekonomi daerah, khususnya dalam meningkatkan Pendapatan Asli Daerah (PAD) melalui peran Badan Usaha Milik Daerah (BUMD) di Kabupaten Gresik. Dengan menguji pengaruh penyertaan modal daerah, kontribusi laba BUMD, serta Return On Equity (ROE) terhadap PAD, serta melihat pengaruh penyertaan modal pada BUMD terhadap PAD melalui ROE, penelitian ini memberikan wawasan yang berharga bagi pemangku kepentingan di tingkat pemerintahan dan perusahaan daerah. Hasilnya memberikan gambaran bahwa setoran modal dari pemerintah daerah memiliki pengaruh positif terhadap peningkatan pendapatan asli daerah, sementara kontribusi laba belum mencapai signifikansi dalam kontribusi PAD. Namun, ROE memiliki pengaruh positif terhadap PAD, menunjukkan pentingnya efisiensi penggunaan modal oleh BUMD. Penelitian ini memberi rekomendasi untuk mempertimbangkan peningkatan setoran modal dengan pertimbangan ROE yang lebih baik, serta untuk melihat faktor-faktor lain yang mungkin mempengaruhi PAD. Implikasi dari penelitian ini adalah lebih kuatnya pemahaman tentang potensi pendapatan dari investasi modal daerah, pentingnya tata kelola yang baik dalam perusahaan daerah, dan peran BUMD dalam meningkatkan kontribusi ekonomi daerah. Dengan demikian, penelitian ini dapat menjadi acuan dalam perencanaan kebijakan yang mendukung pertumbuhan ekonomi daerah dan peningkatan kesejahteraan masyarakat melalui optimalisasi sumber daya yang dimiliki oleh BUMD
Pengaruh Fear of Missing Out (Fomo) dan Self-Control Terhadap Penggunaan Pinjaman Online Pada Mahasiswa Gen Z Permatasari, Lintang Putri; Yuhertiana, Indrawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7989

Abstract

This study aims to evaluate the extent to which Fear of Missing Out (FoMO) and self-control influence the use of online loan services among Generation Z students in Surabaya. With the rising prevalence of online borrowing behavior in digital environments, understanding the psychological factors behind such behavior has become increasingly relevant. This research investigates whether these two individual factors, FoMO and self-control, simultaneously shape students’ financial decisions in the context of easy online loan access. The results show that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 13.098; β = 0.606), indicating that students with higher FoMO are more likely to engage in impulsive borrowing. Likewise, self-control also has a significant negative effect (p = 0.000; t = 7.706; β = 0.269), suggesting that higher levels of self-control reduce the likelihood of using online loans. Together, FoMO and self-control explain 48% of the variance in online loan usage. However, financial literacy does not significantly moderate the relationship between either FoMO (p = 0.949) or self-control (p = 0.092) and online loan use. The findings reveal that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 11.231; β = 0.581), suggesting that students with higher FoMO tendencies are more likely to use online loans. Financial literacy also shows a significant negative influence (p = 0.008; t = 2.668; β = -0.298), indicating that greater financial knowledge tends to reduce online loan use. However, self-control was found to have no significant effect (p = 0.729), nor did financial literacy significantly moderate the relationship between FoMO (p = 0.949) or self-control (p = 0.092) and online loan usage. These findings suggest that emotional and social pressures (such as FoMO) may outweigh rational financial decision-making, even among financially literate individuals. The study concludes that FoMO and self-control significantly influence online loan usage among Generation Z students, with FoMO having a stronger effect. Financial literacy does not moderate these relationships. Therefore, financial education should also address emotional and social factors, not just financial knowledge.
Good Corporate Governance dan Nilai Perusahaan: Sebuah Analisis Bibliometrik Nur Azizah, Qonita; Indrawati Yuhertiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4817

Abstract

The study aims to analyze the relationship between Good Corporate Governance (GCG) and the value of companies through a bibliometric approach. GCG is an important factor in improving the quality and sustainability of companies, especially in preventing economic crises and boosting investor confidence. Although GCG implementation has been a major concern, there are still gaps in its implementation in many companies, in developing countries. The study used a bibliometric analysis method with data obtained from Google Scholar, collected on January 20, 2024 using the Publish or Perish application. The data analyzed included 950 GCG-related articles and company ratings processed using VOSviewer software version 1.6.20. The results of the analysis showed a significant increase in publications related to this topic, especially in 2022, reflecting increased attention to GCG in academic research. The findings of this study confirm the importance of GCG in raising the value of the company, which in turn has a positive impact on the company's financial performance and investor confidence. The novelty of this research lies in bibliometric analysis that provides insight into the development of literature and the contribution of GCG to the value of the company, which has rarely been explored in previous research.
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.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha 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 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 Dewi, Ika Oktaviana Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dinda Alfia, Famia Septa 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* Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Hardjatie, Susi Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Hero Priono, Hero 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 Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul 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 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 Qonaa Mukti, Muhammad Ayub Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum 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 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 Suryana, Kadek Desinta Maharani Suwandi Suwandi 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 Wardani, Oktaria Nysa Wati, Seftin Fitri Ana Wicaksana, Febrian Eka Candra Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina Zahra, Bilqist Nabila