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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 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 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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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
Transformation of Asset Management System: A Phenomenologi Cal Study of Siman Version 2 at Surabaya Sailing Polytechnic Qonaa Mukti, Muhammad Ayub; Yuhertiana, Indrawati; Sari, Rida Perwita
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51898

Abstract

Digital transformation in the management of State Property (BMN) requires organizational adaptation in technology, work culture, and governance. This study analyzes the transformation of the state asset management system through SIMAN Version 2 implementation at Surabaya Sailing Polytechnic using a phenomenological qualitative approach. It draws on the Theory of Organizational Change and Good Governance principles. Data came from in-depth interviews with eight system users across organizational levels, analyzed via the Stevick-Colaizzi-Keen model to identify stakeholder experience themes. Findings reveal SIMAN Version 2 improves efficiency via system integration, verification automation, and a three-tier authorization structure—yielding an 85.7% reduction in processing time, elimination of data duplication through SAKTI integration, real-time transparency, and comprehensive activity logs. Initial challenges included user resistance, slow response times with large datasets, and cultural shifts from manual to digital processes. These were overcome with over 10 training sessions, peer mentoring, and ongoing technical support. The study concludes that SIMAN Version 2 successfully drives organizational change, enhancing BMN management transparency, efficiency, and accountability in line with good governance.
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.
Analisis Kegagalan Whistleblowing Dalam Mencegah Fraud Di Indonesia: SLR Temuan ACFE 2024 Asiyanti, Adinda; Yuhertiana, Indrawati
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8218

Abstract

Tujuan Utama - Penelitian ini bertujuan mengetahui faktor penyebab kegagalan sistem pengawasan, khususnya WBS dan detection failure, sekaligus memetakan pola penelitian terkait korupsi, penyalahgunaan aset, dan kecurangan laporan keuangan melalui pendekatan Systematic Literature Review (SLR).Metode - Penelitian menggunakan SLR terhadap 20 artikel terindeks Scopus periode 2020–2025. Proses penelusuran dilakukan melalui Publish or Perish dan disaring menggunakan indikator PRISMA. Analisis dilakukan melalui pendekatan kategorikal dan pengkodean tematik yang mencakup paradigma penelitian, konteks sektor, teori, variabel, serta metode pengukuran.Temuan Utama - Menunjukkan bahwa fraud di Indonesia masih paling dominan dijelaskan oleh tekanan, kesempatan, dan rasionalisasi, dengan Fraud Hexagon menjadi kerangka teoritik yang paling banyak digunakan. Implikasi Teori dan Kebijakan - Secara teoretis, temuan SLR menunjukkan bahwa Fraud Hexagon masih efektif menjelaskan kegagalan pengawasan karena mampu menggabungkan aspek perilaku, struktur, dan kolusi yang konsisten muncul di berbagai studi. Temuan ini mendorong penyempurnaan model fraud dengan menambahkan unsur kepercayaan dan efektivitas pelaporan. Kebaruan Penelitian - Artikel ini memberikan perspektif komprehensif dengan mengintegrasikan tiga kategori fraud (korupsi, penyalahgunaan aset, dan kecurangan laporan keuangan) dalam satu kerangka SLR.
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 Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Asiyanti, Adinda Audita, Anya Tamara Fina 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 M. Yogi Riyantama Isjoni 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, Soeparlan 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 Widyastuti, Andini Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina Zahra, Bilqist Nabila