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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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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DAMPAK MIGRASI E-FAKTUR KE CORETAX PADA PT ABC Widyastuti, Andini; Yuhertiana, Indrawati
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.v7i1.6796

Abstract

This study aims to describe the impact of the migration from the e-Faktur system to CoreTax on the efficiency of tax reporting at PT ABC. The background of this research arises from the efforts of the Directorate General of Taxes (DJP) in reforming tax administration through the implementation of CoreTax as an integrated digital system. The method used is qualitative with a descriptive approach, where data were collected through interviews, observations, and documentation involving two informants. The results show that CoreTax is able to improve tax reporting efficiency through data integration, reduction of input errors, and acceleration of the reporting process. Nevertheless, challenges such as system instability and limited internal technical support remain obstacles in its implementation. A SWOT analysis reveals that this system has great potential to support tax compliance but also faces the threat of user resistance if technical issues are not promptly resolved. This study recommends strengthening infrastructure and enhancing user training to fully optimize the benefits of CoreTax.
Pengungkapan Environmental, Social and Governance (ESG) pada Pemerintah Daerah: Analisis Bibliometrik Yesica Arinda Damayanti; Indrawati Yuhertiana
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6098

Abstract

Environmental, Social and Governance (ESG) disclosure in local governments is needed to increase the disclosure of non-financial information to the public and stakeholders. The aim of this research is to analyze the development of research regarding ESG disclosure in local governments. The research method used is bibliometric analysis which maps deep research database Google Scholar from 2019-2023. After going through the filtering process, 57 articles were obtained which were processed using the application Publish or Perish and VOSviewer. The research results show that there are 6 clusters that explain the aspects and factors that are interrelated in the formation of ESG disclosures in local governments. The research results also show that ESG disclosure in local governments is still a hot topic for research. It is hoped that this research can contribute to future researchers and add information related to ESG disclosure to local governments.
Pengaruh Environmental, Social, Governance Terhadap Nilai Perusahaan Pertambangan Henoch Setyo Purnomo; Yuhertiana, Indrawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6801

Abstract

This research aims to analyze the influence of Environmental Social Governance (ESG), profitability, and leverage on the value of mining companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2023 period. Company value is measured using Tobin's Q, while the independent variables include ESG score, Return On Assets (ROA) as a proxy for profitability, and Debt to Equity Ratio (DER) as a proxy for leverage. The research method used is quantitative with a panel data regression approach. The sample consists of 19 mining companies selected through a purposive sampling method. Research data was obtained from annual reports and company sustainability reports published during the research period. The research results show that ESG and leverage do not have a significant effect on company value, while profitability has a positive and significant effect on company value. This indicates that ESG implementation has not become a primary consideration for investors in assessing companies in the mining sector, and that company debt levels have not become a primary concern in making investment decisions. It is also known that a company's ability to generate profits is an important factor for investors.
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.
Penerapan Green Accounting dan Dampaknya terhadap Kinerja Keuangan Anya Tamara Fina Audita; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27541

Abstract

Tujuan Penelitian: menganalisis sejauh mana green accounting berpengaruh terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan metode purposive sampling sehingga diperoleh 13 perusahaan sebagai sampel dengan total 52 data sampel.Originalitas/Novelty: keterbaruan pada penelitian ini terletak pada pada sektor yang diteliti serta periode waktu yang digunakan. Penelitian sebelumnya belum secara khusus membahas sektor energi di Bursa Efek Indonesia dengan rentang tahun 2021-2024Hasil Penelitian: Hasil analisis menunjukkan adanya pengaruh positif antara green accounting dengan kinerja keuanganImplikasi: Investasi pada praktik lingkungan yang baik berdampak positif pada profitabilitas, sehingga green accounting bukan hanya kewajiban regulasi, tetapi alat peningkat daya saing perusahaan sektor energi Research Objectives: analyzing the extent to which green accounting affects the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024.Research Method: This study used an explanatory quantitative approach with purposive sampling, resulting in 13 companies as samples with a total of 52 sample data.Originality/Novelty: The novelty of this study lies in the sector studied and the time period used. Previous studies have not specifically discussed the energy sector on the Indonesia Stock Exchange for the period 2021-2024.Research Results: The results of the analysis show a positive relationship between green accounting and financial performance.Implications: Investing in good environmental practices has a positive impact on profitability, so green accounting is not only a regulatory obligation, but also a tool to enhance the competitiveness of companies in the energy sector.
Determine Good University Governance In Sustainable Competitive Competition At State Universities In Surabaya Famia Septa Dinda Alfia; Indrawati Yuhertiana; Rida Perwita Sari
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
The Relationship Between Auditor Independence and Audit Quality: Evidence from Developing Economies Kekoto Manneh; Indrawati Yuhertiana; Endang Sholihatin
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, 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.
The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review Kekoto Manneh; Indrawati Yuhertiana; Rida Perwita Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13427

Abstract

Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud. It also analyses the contextual, technological, and behavioural factors that influence auditor independence. By integrating perspectives from both developed and emerging economies, the study highlights overlooked issues of independence in digital auditing and gender governance, while suggesting directions for future research and policy development. Method: This study employed a Systematic Literature Review (SLR) guided by the PRISMA framework. The review consisted of 72 peer-reviewed journal articles obtained primarily from the Scopus-indexed database. The selected articles were analysed to identify key themes related to auditor independence, audit quality, fraud prevention, digital tools, and regulatory environments. Findings: The findings identify four main themes: (1) the impact of auditor independence on the credibility of audit reports, (2) the role of independence in fraud detection and prevention, (3) the influence of digital tools on independent audit judgment, and (4) differences in independence practices across regulatory environments. The study concludes that auditor independence enhances professional skepticism and strengthens audit reliability. Implications: This SLR provides implications for audit firms, regulators, and academics. Audit firms need to strengthen safeguards for auditor independence, enhance ethical training, manage non-audit service risks, and reinforce functional independence through stronger governance mechanisms. Regulators should improve oversight and policy frameworks to ensure independence is maintained in both traditional and digital audit environments. For academia, the study identifies research gaps and provides opportunities for future empirical and comparative studies on auditor independence.
Exploring the courage of accounting students in disclosing fraud Oktaria Nysa Wardani; Indrawati Yuhertiana
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.
The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review Kekoto Manneh; Indrawati Yuhertiana; Rida Perwita Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13427

Abstract

Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud. It also analyses the contextual, technological, and behavioural factors that influence auditor independence. By integrating perspectives from both developed and emerging economies, the study highlights overlooked issues of independence in digital auditing and gender governance, while suggesting directions for future research and policy development. Method: This study employed a Systematic Literature Review (SLR) guided by the PRISMA framework. The review consisted of 72 peer-reviewed journal articles obtained primarily from the Scopus-indexed database. The selected articles were analysed to identify key themes related to auditor independence, audit quality, fraud prevention, digital tools, and regulatory environments. Findings: The findings identify four main themes: (1) the impact of auditor independence on the credibility of audit reports, (2) the role of independence in fraud detection and prevention, (3) the influence of digital tools on independent audit judgment, and (4) differences in independence practices across regulatory environments. The study concludes that auditor independence enhances professional skepticism and strengthens audit reliability. Implications: This SLR provides implications for audit firms, regulators, and academics. Audit firms need to strengthen safeguards for auditor independence, enhance ethical training, manage non-audit service risks, and reinforce functional independence through stronger governance mechanisms. Regulators should improve oversight and policy frameworks to ensure independence is maintained in both traditional and digital audit environments. For academia, the study identifies research gaps and provides opportunities for future empirical and comparative studies on auditor independence.
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