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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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 E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi

I Gusti Ketut Agung Ulupui

Universitas Negeri Jakarta

Author-ID : 221292

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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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

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

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

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

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

MICROLEARNING KOPERASI DAN UMKM: PENINGKATAN KOMPETENSI AKUNTANSI MELALUI APLIKASI PERSEDIAAN GOOGLE PLAYSTORE â€œCATATAN KEUANGAN KOPERASIâ€ DAN APLIKASI MS EXCEL I Gusti Ketut Agung Ulupui; Etty Gurendrawati; Siti Fatimah Zahra; Indra Pahala; Yunika Murdayanti
Jurnal Abdi Insani Vol 8 No 2 (2021): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v8i2.405

Selama masa pandemi COVID 19 ini, provinsi Jawa Barat berupaya untuk mendorong kembali kegiatan ekonomi masyarakat dengan melakukan penataan pencatatan persediaan bahan baku sehingga dapat menaikkan kembali omset penjualan. Persediaan memainkan fungsi yang sangat penting dalam kelangsungan hidup serta perkembangan bisnis. Manajemen persediaan yang tidak efektif dan efisien dapat menyebabkan kerugia dan penyusutan penjualan. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Dipahaminya konsep-konsep dalam pengendalian persediaan terutama dalam pencatatan bahan baku dan barang jadi, 2) Dilaksanakannya microlearning mengenai penggunaan aplikasi smart apps terdaftar pada google play store â€œcatatan keuangan koperasiâ€ dan aplikasi pencatatan persediaan menggunakan ms. excelll yang bertujuan untuk meningkatkan kompetensi peserta. Metode pelaksanaan Pengabdian pada Masyarakat ini dilakukan secara daring melalui aplikasi zoom meeting dengan peserta pengelola koperasi/UMKM serta turut mengundang para mitra koperasi dan UMKM dari Departemen Ekonomi, Pembina Daerah Salima Kota Bogor dan Perwakilan Mitra UMKM Kota Depok. Kegiatan ini mampu menghasilkan peningkatan kompetensi koperasi dan UMKM dalam pengendalian persediaan, mampu menghitung laporan keuntungan, dan mampu mempraktekan aplikasi pencatatan persediaan baik berbasis android maupun ms. excelll sehingga para pelaku usaha mampu membuat pencatatan persediaan secara digitalisasi

KEMAMPUAN PENERAPAN PEMECAHAN MASALAH PADA MAHASISWA AKUNTANSI Putri Aliffia; I Gusti Ketut Agung Ulupui
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

This study aims to determine whether there is an influence between Emotional Intelligence and Creativity on Problem Solving in Accounting in students of the Accounting Study Program State University of Jakarta. Using quantitative methods with a survey approach. The population taken is all active students of the S1 Accounting and S1 Accounting Education study programs class 2018-2020 at the State University of Jakarta. The sampling technique uses probability random sampling to acquire a sample of 186. The instruments used are test instruments and questionnaires. The analysis technique used is multiple analysis. From the results of data testing that has been carried out, it is found that there is a positive and significant influence between Emotional Intelligence on Problem Solving. Then it was found that there was a positive and significant influence between Creativity on Problem Solving. Furthermore, finally, it was found that there was a positive and significant influence between Emotional Intelligence and Creativity on Problem Solving. This study explains that Emotional Intelligence and Creativity can be the determining factors in problem-solving in various cases

Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey Rini Oktavia; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.822

This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023

Pelatihan Akuntansi Desa Untuk Meningkatkan Akuntabilitas Dana Desa di Desa Cisaat Kab. Subang Jawa Barat IGusti Ketut Agung Ulupui; Indra Pahala; Nuramalia Hasanah; Marsellisa Nindito; Tresno Eka Jaya; Indah Muliasari; Aji Ahmadi Sasmi; Muhammad Yusuf; Gentiga Muhammad Zairin
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art6

Pada kelembagaan desa harus dilakukan pemisahan fungsi pelaksana untuk melakukan penyusunan Rencana Kerja Pemerintah (RKP) dengan musyawarah desa (peningkatan partisipasi berbagai pihak) dan melakukan penyusunan Anggaran Penerimaan dan Belanja (APB) desa dengan musyawarah desa yang melibatkan Badan Permusyawaratan Desa (BPD) dan unsur masyarakat dan hasil musyawarah yang dievaluasi oleh Bupati/Walikota dengan harapan peningkatan status pembangunan desa menjadi desa berkembang dan desa mandiri. Desa Wisata Edukasi Cisaat, Kecamatan Ciater, Kabupaten Subang, Jawa Barat. memiliki banyak potensi mulai dari peternakan sapi dan biogas, keindahan alamnya yang dijadikan objek wisata, pertanian dan perkebunan masyarakat yang dijadikan wisata edukasi, home stay, produksi dan kesenian lainnya. Desa ini diharapkan di masa yang akan datang dapat menjadi desa yang berkembang serta mandiri. Guna mewujudkan hal tersebut, Perlu diberikan Pelatihan Akuntansi Desa untuk Meningkatkan Akuntabilitas Dana Desa dengan pemaparan materi dan penanyangan video bahan ajar mengenai akuntansi desa.

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

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

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.

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 Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alfi Syahr, Zulfia Hanum Alfi Syahr, Zulfia Hanum 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 SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Dony Oktariswan 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 Hafifah Nasution Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Ika Tri Wahyuningsih Indah Muliasari Indah Muliasari Indira Julianty Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik 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 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 Suherdi Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji 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

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