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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
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Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Indra Satya Prasavita Amertha; I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the relationship of firm size and leverage on earnings management practices is still interesting. In contrast to the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
Pemberdayaan masyarakat UKM dalam mengimplementasikan unique selling proposition dan strategi penentuan harga jual Yunika Murdayanti; Susi Indriani; Etty Gurendrawati; I Gusti Ketut Agung Ulupui; Suherman Suherman
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 7, No 1 (2020): March 2020
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v7i1.29707

Abstract

Perkembangan UKM saat ini mendapatkan perhatian yang besar baik dari pemerintah maupun masyarakat agar dapat berkembang lebih kompetitif bersama pelaku ekonomi lainnya. Bagian penting dari suatu ekosistem wirausaha adalah dalam membuka peluang memperluas jangkauan pemasaran produk-produk mereka, bahkan hingga ke luar negeri yaitu dengan unique selling proposition yang baik dan strategi penentuan harga jual yang kompetitif di pasaran. Pengabdian ini dilakukan di Desa Segara Jaya Bekasi Jawa Barat melalui metode wawancara, ceramah dan tatap muka serta diskusi. Pencapaian kegiatan ini adalah dihasilkannya peningkatan kompetensi para pedagang UKM dalam penentuan harga jual, memahami strategi dalam memasarkan produk, berkurangnya distribusi produk kepada para tengkulak, mampu membuat bentuk produk yang unik dan kompetitif di pasaran, mudah memiliki jaringan kerjasama. Saran agar pelatihan ini dapat berkesinambungan dengan periode yang lebih panjang dan materi yang lebih komprehensif. Community empowerment of SME in implementation of unique selling proposition and selling price determination strategies AbstractThe development of SME’s receives a great attention from both government and communities in order to develop competitively with other economic actors. An important part of entrepreneurial ecosystem is opening opportunities to expand the marketing of their products to go abroad with a good unique selling proposition and competitive pricing strategies. This community empowerment took place at Segara Jaya Village, Bekasi, West Java through interviews, lectures, face-to-face methods and discussions. The conclusions of this activities resulted an increase of the competence of SME traders in determining selling prices, understanding strategies in marketing products, reducing product distribution to middlemen, being able to create unique and competitive forms of products in the market, also easily having a network of cooperation. Suggestions that this training can be continued with a longer period and more comprehensive material.
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Muhammad Satrio Wibisono; Nuramalia Hasanah; Hafifah Nasution; I Gusti Ketut Agung Ulupui; Indah Muliasari
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

Abstract

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
The Influence of Corporate Governance, Size, Growth and Performance to Executive Compensation (Study of Indonesian Capital Market) I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p65-81

Abstract

AbstractThe purposes of this study are as follows: (1) to determine whether executive compensation policies influenced by corporate governance practices, (2) to determine whether executive compensation policy are influenced by the size, growth and performance. This research have done in 2014 with the observation period from 2009 to 2011. The methods of collecting data in this research through the observations of the financial statements of companies listed on the Indonesian Stock Exchange. This study used inferential statistical methods in analyzing the data that is processed by regression analysis. The results showed performance and size have the positive effect significantly on the executive compensation.AbstrakTujuan dari penelitian ini adalah sebagai berikut: (1) menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh corporate governance (2) untuk menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh ukuran, pertumbuhan dan kinerja. Penelitian ini telah dilakukan pada tahun 2014 dengan periode pengamatan dari tahun 2009 sampai 2011. Metode pengumpulan data dalam penelitian ini melalui pengamatan terhadap laporan keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode statistik inferensial dalam menganalisis data yang diolah dengan analisis regresi. Hasilnya menunjukkan kinerja dan ukuran memiliki efek positif secara signifikan terhadap kompensasi eksekutif.
The Effect of Economic Determinants on Capital Structure with Market Conditions as a Control Variable (Case Study of IDX-Listed LQ 45 Manufacturing Company in 2015-2019) Theresalin Theresalin; I Gusti Ketut Agung Ulupui; Harya Kuncara
Journal of Social Science Vol. 2 No. 6 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i6.275

Abstract

This study was conducted to examine the effect of economic determinants on Capital Structure as measured by Profitability, Company Size, Company Growth, Asset Structure, Liquidity, Effective Tax Rate, Business Risk in LQ 45 Manufacturing Companies Listed on the IDX in the 2015 – 2019 Period. Used in this study was obtained from the Annual Report published to the public, either through the Indonesia Stock Exchange or the company's website. The sampling technique used is purposive sampling with a total sample of 135 samples. The data analysis technique used in this study is multiple linear regression analysis. Previously, the data has been tested with classical assumption testing, including descriptive analysis, chow test, Hausman test, LM test, data normality, heteroscedasticity, multicollinearity, and autocorrelation. During the observation period, it was shown that the research data were normally distributed. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, no variables deviated from the classical assumptions. This shows that the available data has met the requirements using the multiple linear regression equation models. This study indicates that the variables of Company Size, Company Growth, Effective Tax Rate, and Business Risk do not show a significant effect on capital structure. Profitability, Asset Structure, and Liquidity variables significantly affect capital structure.
The Effect of Economic Determinants on Capital Structure with Market Conditions as a Control Variable (Case Study of IDX-Listed LQ 45 Manufacturing Company in 2015-2019) Theresalin Theresalin; I Gusti Ketut Agung Ulupui; Harya Kuncara
Journal of Social Science Vol. 3 No. 1 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i1.287

Abstract

This study aims to examine the effect of economic determinants on Capital Structure as measured by Profitability, Company Size, Company Growth, Asset Structure, Liquidity, Effective Tax Rate, Business Risk in LQ 45 Manufacturing Companies Listed on the IDX in the 2015 – 2019 Period. The information used in this study came from the company's annual report, which was made available to the public via the Indonesia Stock Exchange or the company's website. Purposive sampling was employed, with a total sample size of 135 samples. Multiple linear regression analysis was utilized to analyze the data in this study. Classic assumption testing, such as descriptive analysis, chow test, Hausman test, LM test, data normality, heteroscedasticity, multicollinearity, and autocorrelation, had previously been performed on the data. The research data were found to be regularly distributed during the observation period. No variables diverged from the traditional assumptions based on the normality, multicollinearity, heteroscedasticity, and autocorrelation tests. This demonstrates that employing several linear regression equation models, the given data met the requirements. The variables of company size, company growth, effective tax rate, and business risk do not have a substantial effect on capital structure, according to this study. Capital structure is influenced by profitability, asset structure, and liquidity.
Peningkatan Laba Usaha melalui Edukasi Manajemen Persediaan dengan Aplikasi Koperasi Berbasis Android I Gusti Ketut Agung Ulupui; Yunika Murdayanti; Siti Fatimah Zahra
Jurnal Pengabdian Pada Masyarakat Vol 6 No 2 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202162.568

Abstract

INCREASING BUSINESS PROFIT THROUGH INVENTORY MANAGEMENT EDUCATION WITH ANDROID-BASED COOPERATIVE APPLICATIONS. This community service activity aims to understand cooperative managers and SMEs in managing their inventory records with digital technology. Generally, cooperative management becomes ineffective and inefficient and sometimes high inventory costs arise. The purpose of proper management is to minimize operational costs to a minimum so that it will optimize company performances. In overcoming this, cooperatives have the opportunity to continue to develop in the era of digitalization because business actors must collaborate and work together to survive and to develop their businesses and must be accompanied by creativity and innovation to organize organizations and business strategies by optimizing the application of digital technology. This method of implementing Community Service is carried out online through the zoom meeting application with cooperative/SMEs management participants and in collaboration with the Cooperative, SMEs and Trade sub-offices and is supported by Jakpreneur. The implementation of this activity was carried out for 1 day through a lecture approach method on training materials, practice and training discussion on inventory recording using an android-based financial note application. The achievement of the results of this activity is the resulting increase in the competence of cooperative and SMEs members which aims to be prepared as strong entrepreneurs, capable of starting businesses and being able to utilize information technology as a business opportunity to build relatively easy networks. Information technology has been proven to provide the opportunity to build a business efficiently while providing a reasonable profit.
The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases) Douglas Douglas; I Gusti Ketut Agung Ulupui; Hafifah Nasution
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1272.915 KB) | DOI: 10.29259/sijdeb.v4i1.1-20

Abstract

Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX). This research studied secondary data from documents in the forms of annual reports and financial reports of the companies taken from IDX website. After conducting a purposive sampling method, 12 companies were chosen to be the samples with 60 total observations. The data were analyzed by using descriptive statistics and panel data regression using Common Effect Model (CEM) processed by Eviews 10. Earnings persistence as the dependent variable was proxied by the regression coefficient from the regression model of previous year earnings towards the current earnings. The independent variable operating cycle was proxied by the means of accounts receivable turnovers and the means of the inventory turnovers. The cash flow volatility was proxied by the standard deviation of the cash flow operation divided by the total assets. The audit fee was proxied by the natural logarithm of the amount of audit fee. The panel data regression analysis showed that operating cycle has significant influence on earnings persistence. The results explain that companies with shorter operating cycle have high earnings persistence. The results also showed that cash flow volatility and audit fee have no influence on earnings persistence. A short operating cycle can make a company’s earnings persistence higher. The implication of this research is a shorter operating cycle can increase the earnings persistence of a company and can increase the interests of investors towards the company.
Determinants of Pharmaceuticals Companies' Capital Structures Listed on the Indonesian Stock Exchange Silvana Syah; Adler Haymans Manurung; Agung Dharmawan Buchdadi; I Gusti Ketut Agung Ulupui; Gatot Nazir Ahmad
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4773

Abstract

Capital structure is a complex financial decision because it is related to other financial decision variables. This study aims to determine what factors affect the capital structure of pharmaceutical companies listed on the IDX in 2016-2021. The population in this research is all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016-to 2021. The sample was selected using the purposive sampling method and obtained a sample of 10 pharmaceutical companies. The data source is secondary data from the website (www.IDX.co.id). This study uses panel regression analysis. Company Growth, Tangibility, and Firm Size are three variables that have a significant effect on capital structure. Liquidity, NDTS and profitability had no effect on capital structure. As a result, this variable does not need to be used as a proxy for investment considerations, particularly in the pharmaceutical sector.
PENGARUH KONSENTRASI KEPEMILIKAN DAN KOMPETENSI DEWAN KOMISARIS PADA KONSERVATISMA AKUNTANSI Ni Made Dwi Ratnadi; I Gusti Ketut Agung Ulupui
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.72

Abstract

Tujuan penelitian ini untuk menguji pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada konservatisme akuntansi. Konsentrasi kepemilikan diproksikan dengan kepemilikan substansial oleh pemegang saham internal dan kepemilikan oleh pemegang saham eksternal. Kompetensi dewan komisaris di proksikan dengan kompetensi spesifik perusahaan. Populasi adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 dan 2014. Sampel ditentukan berdasarkan metoda probability sampling dengan teknik stratified random sampling. Jumlah sampel yang dianalisis sebanyak 120 amatan. Data yang dianalisis adalah data sekunder, dikutip dari laporan tahunan perusahaan sampel. Teknik regresi linear berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan pada pemegang saham internal berpengaruh negatif pada tingkat konservatisma akuntansi. Konsentrasi kepemilikan pada pihak eksternal berpengaruh negatif pada tingkat konservatisma akuntansi. Kompetensi spesifik perusahaan anggota dewan komisaris, kompetensi dibidang akuntansi/keuangan anggota dewan komisaris dan kompetensi tata kelola perusahaan tidak berpengaruh pada konservatisme akuntansi.The purpose of this study is to examine the effect of concentration of ownership and the competence of the commissioners on accounting conservatism. Concentration of ownership is proxied by substantial ownership by internal shareholders and ownership by external shareholders. The competence of the board of commissioners in proxied by the company's specific competence, competence commissioners in accounting or finance and competence in corporate governance. Accounting conservatism measured by accrual models. The population is all companies listed on the Indonesian Stock Exchange in 2013 and 2014. The sample period is determined based on probability sampling method with stratified random sampling technique. The number of samples analyzed a total of 120 observations. The analyzed data is secondary data, taken from the company's annual report samples. Multiple linear regression techniques were used to analyze the data. The results showed that the concentration of ownership on internal shareholders negative effect on the level of accounting conservatism. The concentration ofexternal ownership have negative effect on the level of accounting conservatism. The company-specific competencies commissioners, competence in the field of accounting / finance commissioners and competence of corporate governance has no effect on accounting conservatism
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr