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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Akuntansi dan Perpajakan Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Professional Indonesia PENDIPA Journal of Science Education JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi International Journal of Religious and Cultural Studies Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi JURNAL ILMIAH MAKSITEK Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science JURNAL LENTERA AKUNTANSI International Journal of Quantitative Research and Modeling International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Social Science Asian Journal of Management Analytics Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Journal Markcount Finance Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting
Nurmala Ahmar
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia” Nurlatifah, Siti; Ahmar, Nurmala
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.610

Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.  
DAMPAK COVID-19 TERHADAP TREN HARGA SAHAM PADA SEKTOR HEALTCARE DI INDONESIA Rezky Amanda, Tiara; Ahmar, Nurmala
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.002 KB) | DOI: 10.32670/fairvalue.v4i3.517

Abstract

This study aims to see the impact of Covid-19 on stock price trends in the healthcaresector in Indonesia. This study uses an event study, which means the data used in thisstudy are financial market data to measure the impact of an event on company valuesuch as share prices of healthcare companies. on companies that have been listed onthe Index in the period July 2020 to June 2021 in a row. In common, there was apositive correction at the end of 2020 from August to December 2020. Meanwhile, in2021 at the beginning of the year, stock prices began to decline from January to April,in line with the condition of the impact of the pandemic experienced by Indonesia inthe second year. Until March to June 2021, the closing price at the end of the monthbegan to see a movement towards a positive correction, it is predicted that the nextmonth towards the end of the year will be the right time to invest, stock prices towardsthe end of the year will experience an increase in prices.
ANALISIS PENGARUH PDRB, BELANJA MODAL, JUMLAH PENDUDUK, DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH: Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Wilayah Provinsi Jawa Barat RAMDANI, DIAN; Darmansyah; Nurmala Ahmar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.871 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.534

Abstract

Regional Original Revenue is the revenue obtained by the region from sources withinits own region which is collected based on regional regulations in accordance withapplicable laws and regulations. The purpose of this study was to examine andanalyze the effect of Gross Regional Domestic Product (GRDP), CapitalExpenditure, Population, and Inflation on Regional Original Income. In addition,the purpose of this study is also to analyze whether the variables of Population andInflation can moderate the effect of other independent variables on RegionalOriginal Revenue. The data used in this study is secondary data sourced from theCentral Statistics Agency of West Java Province, Regional Government FinancialReports (LKPD) of the Regency / City Government in West Java Province, andpublication data on the portal or website of the Ministry of Finance Finance of theRepublic of Indonesia, as well as other valid sources of information and literature.Based on the results of the study, it shows that the Total Population and Inflation partially affect the Regional Original Revenue and the Total Population andInflation moderate the influence of GRDP on the Regional Original Revenue.Besides, the results of this study also explain that Capital Expenditure and GrossRegional Domestic Product partially have no effect on Regional Original Revenue
Anggaran, Kejelasan Sasaran Anggaran Dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Kerja Sebagai Pemoderasi: (Studi Pada Pemerintah Provinsi Dki Jakarta) Rizki Wijaya; Nurmala Ahmar; Harnovinsah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2603

Abstract

The objectives of the study are (1) Analyze the effect of participation in budgeting on the performance of local government officials; (2) Analyze the effect of clarity of budget targets on the performance of local government officials; (3) Analyze the effect of budget evaluation on the performance of local government officials; (4) Analyze the work culture moderating the influence between budgeting participation on the performance of dae-rah government officials; (5) Analyze work culture moderating the effect between clarity of budget targets on the performance of local government officials; (6) Analyze work culture moderating the influence between budget evaluation on the performance of local government officials; (7) Analyze the work culture of the performance of local government officials. This study used a quantitative approach. This study used Moderated Regression Analysis (MRA) with smart PLS data processing tools. The results of the study show that (1) Participation in Budgeting does not affect the Performance of Government Officials, (2) Clarity of Budget Targets has a Positive and Significant effect on the Performance of Government Officials, (3) Budget Evaluation has a negative and significant effect on the Performance of Government Officials, (4) Participation in Budgeting moderated by work culture has a positive and significant effect on the Performance of Government Officials, (5) Clarity of Budget Targets moderated by work culture has a negative and significant effect on the performance of government officials, (6) budget evaluation modified by work culture has no effect on the performance of government officials, (7) work culture has a positive and significant effect on the performance of government officials.
Meta Analisis Hasil Prediksi Kegagalan Perusahaan dengan Pendekatan 4 Model Prediksi Kebangkrutan Heri Triyono; Nurmala Ahmar
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.623

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan memetakan tren kinerja dari penelitian financial distress dengan pendekatan 4 model yaitu Altman Z-Score, Springate Model, Zmijewski Model, dan Ohlson O-Score di berbagai sektor perusahaan. Penelitian ini menggunakan metode systematic literature review (SLR) yang meneliti 37 artikel dalam rentang waktu publikasi artikel tahun 2019-2024. Hasil penelitian menyajikan pemetaan perusahaan yang berada pada distress zone, safe zone dan grey zone, pemetaan berdasarkan sektor Perusahaan yang dijadikan sampel, pemetaan hasil visualisasi analisis bibliometrik, serta pemetaan berdasarkan indeks jurnal dari artikel yang dirujuk. Perusahaan paling banyak berada dalam kondisi safe zone, sektor Perusahaan yang paling banyak dijadikan sampel adalah sektor transportasi-logistik, perusahaan asuransi dan perusahaan notasi khusus di BEI. Terdapat 9 cluster dari hasil visualisasi bibliometric. Jurnal rujukan didominasi oleh jurnal terindeks nasional sinta dan internasional quartile. Kontribusi penelitian ini memberikan wawasan konseptual untuk penelitian selanjutnya dan wawasan manajemen dalam menganalisis faktor-faktor kebangkrutan.
AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY Patty, Brigitte Liony; Mulyadi, JMV; Sailendra; Harnovinsah; Ahmar, Nurmala
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.107

Abstract

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.
Whistleblowing System, Gaya Kepemimpinan, Digitalisasi, Budaya Organisasi dan Fungsi Audit Internal Terhadap Perencanaan Strategis Gatot Wahyu Nugroho; Nurmala Ahmar
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.162

Abstract

This study aims to determine the effect of the Whistleblowing System, Leadership Style, Digitalization, Organizational Culture and Internal Audit Functions on Strategic Planning. This study uses a review of various literatures on Strategic Planning available in various electronic databases. The use of electronic databases is carried out by entering keywords, namely "Whistleblowing System", "Leadership", "Digitalization", "Organizational Culture", "Internal Audit Function", and "Strategic Planning". The results of the literature review show that the Whistleblowing System has an effect on preventing fraud that can hinder the achievement of the strategic plans. Leadership style affects the achievement of strategic plans if the leader is able to motivate his employees. Digitalization is able to help achieve strategic plans by utilizing technology for operational and marketing convenience and accountability. Organizational culture is able to make individuals committed to helping the achievement of strategic plans. The Internal audit function also helps oversee the organization's operations so that strategic planning can be realized.
Analisis Pengaruh Bauran Pemasaran (7P) Terhadap Keputusan Pembelian Produk Non Resep dan Loyalitas Pelanggan Apotek 24 Jam di Kota Administrasi Jakarta Utara Utami, Santi Yanuarti; Prasetiyo, Andri; Ahmar, Nurmala
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1413

Abstract

During the implementation of National Health Insurance (JKN), 24-hour pharmacies without a doctor's practice in North Jakarta Administrative City face a number of significant problems that affect their operations and sustainability. Currently, the development of pharmacies is increasing. This has led to business competition between pharmacies, especially 24-hour pharmacies without a doctor's practice and fluctuations in terms of visits and sales. This study seeks to investigate the effect along with results by interviews related to The marketing elements (7P), non-prescription product buying behavior and customer retention of 24-hour pharmacies on North Jakarta Administrative City. This investigation adopts a descriptive-analytical approach. The research method is a mix methods explanatory sequential method, namely this study is quantitative and continued with qualitative. Product, price, persons, procedure and tangible evidence make a substantial difference to the choice to purchase non-prescription products and customer loyalty of 24-hour pharmacies in North Jakarta City Administration, while place and promotion do not exert a considerable effect on the buying choice non-prescription goods and customer loyalty of 24-hour pharmacies in North Jakarta City Administration. Product is seen from the side of being safe, useful, in a state of intact and good physical form or condition, complete, varied and always available or never empty. Price is viewed from the perspective of being in accordance with quality, benefits and cheaper than other pharmacies. Place is analyzed from the angle of distance, easy to find and easy to access. Promotion is observed from the standpoint of recommendations, discounts or prizes or draws and the use associated with social networking platforms. People serve as seen from this side by having broad and good knowledge, being friendly, always ready and fast to serve customers. Process is seen from the side of providing clear information, providing health education outside of the required treatment, waiting time for taking medicine right according to the queue, fast and easy to get medicine after 10 pm. Physical evidence is seen from the neat layout, comfortable pharmacy waiting room, spacious vehicle parking area. Purchasing decisions are seen from the purchasing side according to what is needed, searching for information first, comparing prices with other pharmacies, purchasing according to ability and purchasing because it is useful. Customer loyalty is seen from the side of returning and making purchases because they are satisfied, will not switch to another pharmacy and continue to make purchases, recommending the pharmacy, defending and supporting the pharmacy when facing criticism or competition.
Pengaruh Intellectual Capital dan Green Accounting terhadap Financial Performance di Moderasi oleh Strategy Business Arsyiyanti, Nur; Ahmar, Nurmala; Mulyadi, JMV
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.68

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh intellectual capital dan green accounting terhadap financial performance yang dimoderasi dengan business strategy. Dalam penelitian ini, sampel yang digunakan berjumlah 84 data perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022. Data penelitian ini diperoleh dari laporan keuangan yang dikeluarkan oleh perusahaan pertambangan yang sesuai dengan kriteria sampel dan diuji menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan SmartPLS. Hasil penelitian menunjukkan intellectual capital dan green accounting, memiliki pengaruh terhadap financial performance, business strategy tidak berpengaruh terhadap financial performance, business strategy tidak dapat memperkuat pengaruh intellectual capital terhadap financial performance, Business Strategy dapat memperkuat pengaruh green accounting terhadap financial performance.
Dampak Keuangan Digital terhadap Inklusi Keuangan dan Pertumbuhan Hijau: Peran Mediasi dan Moderasi Ayu Priandari, Rida; Darmansyah, Darmansyah; Harnovinsah, Harnovinsah; Ahmar, Nurmala
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan keuangan digital terhadap inklusi finansial dan pertumbuhan hijau, serta peran mediasi transformasi digital perusahaan dan inovasi teknologi hijau, dan peran moderasi perbaikan kapasitas pemerintahan lokal. Menggunakan model analisis jalur, hasil penelitian menunjukkan bahwa pengembangan keuangan digital memiliki pengaruh positif yang signifikan terhadap inklusi finansial (koefisien jalur = 0,201, p = 0,001) dan pertumbuhan hijau (koefisien jalur = 0,353, p = 0,000). Namun, transformasi digital perusahaan tidak memediasi hubungan antara pengembangan keuangan digital dan inklusi finansial secara signifikan (koefisien jalur = 0,023, p = 0,297), sementara inovasi teknologi hijau memediasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara signifikan (koefisien jalur = 0,036, p = 0,003). Selain itu, perbaikan kapasitas pemerintahan lokal tidak memoderasi hubungan antara pengembangan keuangan digital dan inklusi finansial (koefisien jalur = -0,009, p = 0,279), tetapi memoderasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara negatif dan signifikan (koefisien jalur = -0,028, p = 0,014). Implikasi dari penelitian ini menunjukkan perlunya pendekatan holistik dalam kebijakan dan regulasi untuk mendukung pengembangan keuangan digital yang dapat meningkatkan inklusi finansial dan pertumbuhan hijau. Rekomendasi mencakup peningkatan literasi keuangan dan digital, dorongan investasi dalam teknologi hijau, serta peningkatan kapasitas pemerintah lokal untuk mengimplementasikan kebijakan yang mendukung keberlanjutan lingkungan dan inklusi finansial.
Co-Authors Abdul Kohar Acep Suherman Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arifa, Putri Alif Arissetyanto Nugroho Arsyiyanti, Nur Asyraf , Muhammad Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Citrawati, Juwita Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih, Dian Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Elida Murni Endang Etty Merawati Endang Etty Merawati Endang Ruhiyat EP, Risda Liestianti Erik Hermawan Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Firmansyah, Dian Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Gultom, Riris Rollyna Hamida, Dian Handoko, Mochamad Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati Ika Trisnawati Immanuel Oky Nurcahyo Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Kusnindar, Iksan Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M. Ardiansyah Syam M. ARDIANSYAH SYAM M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Zacky Muhammad Zaky Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Ningrum, Endah Prawesti Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Oktavian, Magu Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspasari, Dian Puspita Romadhona Putri Alif Arifa Putri Nurul Ulfa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Safinatunnayah, Zihan Ayu Sailendra Sari Mujiani Seful Komar Sekar, Calya Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah, Siti Solly Aryza Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sulaksono, Anggi Sulistyowati Sulistyowati Suratno Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah Tri Astuti Tri Widyastuti Tri Widyastuti Tri Yudiman, Atika Triandi , Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wirabrata, I Gede Made Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli