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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 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 Jurnal Akuntansi dan Bisnis Krisnadwipayana
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 Public Health Social Sciences Transportation Other

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Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry Ahmar, Nurmala; Astuti, Tri; Darminto, Dwi Prastowo; Sekar, Calya; Asyraf , Muhammad
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1165

Abstract

This article examines the practice of greenwashing in the sustainability reports of three major palm oil companies in Southeast Asia: PT A, PT B, and PT C. Employing the Critical Discourse Analysis (CDA) approach developed by Fairclough, this study analyzes the 2024 sustainability reports of these companies to identify the diction, discursive structures, and ideologies reproduced through corporate narratives. The findings reveal notable similarities in the use of symbolic language such as “zero deforestation,” “100% traceability,” and “net zero emission”, which are presented without methodological transparency or the inclusion of counter-narratives from civil society. Each of these companies constructs sustainability discourse as a tool for reputation and legitimacy rather than as a genuine instrument for ecological and social transformation. This article recommends a reformulation of sustainability reporting to be more reflective and accountable, incorporating risk disclosure, third-party audits, and the voices of affected communities.
Pengaruh Edukasi Bahan dan Urgensi Penekanan Waktu terhadap Keputusan Pembelian Skincare "Sofia Skin Solution" pada Live Commerce dimediasi Perceived Value Shofiyah; Prasetiyo, Andri; Ahmar, Nurmala; Wirabrata, I Gede Made
PendIPA Journal of Science Education Vol 9 No 3 (2025): October
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.3.826-835

Abstract

Live streaming is changing the digital marketing landscape, especially in the skincare industry. This research aims to examine the influence of ingredients education and time pressure on consumer purchasing decisions on “Sofia Skin Solution” products, with perceived value as a mediating variable. The research was conducted with a quantitative approach through a survey of 200 respondents active in the live streaming session. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Results showed that ingredient education positively influenced perceived value (T-value = 6.104; p = 0.000), as did time pressure (T-value = 6.339; p = 0.000), with time pressure showing a slightly more dominant influence. Perceived value alone exerted the strongest influence on purchasing decisions (T-value = 5.512; p = 0.000), and was shown to fully mediate the relationship between ingredient education and purchasing decisions, as well as partially mediating the influence of time pressure on purchasing decisions. The direct effect of content education on purchasing decisions is not statistically significant, but is at the threshold, which crucially indicates the role of other factors such as brand image and host credibility. Findings confirm the importance of live streaming scripts that balance concise product information with short promotions to build trust and enthusiasm. Managerial implications suggest companies design short ingredient demonstrations followed by short offers to maximize conversions on live commerce platforms.
GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL MANAGEMENT ACCOUNTING: A LITERATUR REVIEW Niken Safitri; Nurmala Ahmar; Muhammad Zaky; Moh. Ali Rahmani
Jurnal Proaksi Vol. 9 No. 3 (2022): Juli - September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i3.3096

Abstract

In the last two decades, the "going green" aspect has been identified as the main motivation for organizations to improve the competitiveness of enterprises. Likewise with one of the company's intangible assets, namely intellectual capital. Green Intellectual Capital is an effective tool to improve company performance and also business continuity. This research uses a review of various literaturs on EMA and GIC. Where the samples in this research are articles from the last 4 years in the form of 22 researches taken from several electronic databases such as Proquest, Google Scholar, Open New Knowledge. The results of this research provide empirical evidence regarding EMA and GIC, especially in manufacturing companies. Based on the research results in this study, EMA and GIC have a positive effect on competitive advantage, sustainable performance, Green human resource management Financial Performance, green supply chain performance environment performance. This research aims to conduct an empirical study of research on EMA and GIC associated with several variabels such as competitive advantage, sustainable performance. Keywords: Green Intellectual Capital, EMA
Systematic Literature Review of Entrepreneurial Orientation, Financial Literacy, Good Governance, and Digital Leadership in the Context of Organizational Performance Suherman, Acep; Agoes, Sukrisno; Ahmar, Nurmala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2924

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the development of research related to entrepreneurial orientation, financial literacy, good governance, and digital leadership in the context of organizational performance during the period 2019–2024. The research method used is descriptive qualitative, involving the collection and analysis of 45 selected journals from databases such as Google Scholar, Scopus, and accredited journal websites. Key findings reveal that the four variables (entrepreneurial orientation, financial literacy, good governance, digital leadership) interact and significantly influence organizational performance, both directly and indirectly through mediation and moderation mechanisms. Furthermore, this study identifies that these themes remain relevant and widely researched, particularly in the contexts of education, MSMEs, and the public sector. Practical implications of this research emphasize the importance of implementing good governance principles, enhancing financial literacy, strengthening entrepreneurial orientation, and developing digital leadership to achieve superior and sustainable organizational performance This study successfully synthesizes and confirms the existence of dynamic and mutually reinforcing interactions among entrepreneurial orientation, financial literacy, good governance, and digital leadership in driving organizational performance. Furthermore, this article serves as a research roadmap for academics and practitioners seeking to understand the latest dynamics in the fields of digital leadership, governance, entrepreneurship, and financial literacy.
Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control Kusnindar, Iksan; Suratno; Nurmala Ahmar
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16241

Abstract

This study aims to investigate the impact of information systems, competencies, and internal controls on asset management effectiveness, as well as the mediating role of asset utilization optimization in this relationship. The research method used an explanatory survey approach. Respondents in this study were 98 employees assigned to state asset management at the Directorate General of State Assets. Quantitative data were collected through a questionnaire survey. The data analysis technique used was Partial Least Squares (PLS) with calculations assisted by the Smart PLS 4.1.1.4 application program.  The results of the study indicate that asset utilization optimization acts as a mediator in the relationship between information systems, human resource competency, and internal control on asset management effectiveness. Based on the bootstrapping results in the PLS-SEM structural model, the specific indirect effect of each independent variable through asset utilization optimization is proven to be significant, while its direct effect remains significant. This finding suggests that the mediation mechanism at work is partial, as evidenced by the coexistence of significant direct and indirect effects on each path. Thus, asset management effectiveness is not only influenced by the quality of information systems, internal competency, and internal control directly, but also by the organization's ability to convert these factors into optimal, productive, and accountable asset utilization practices.
Investigates the impact of the value of machinery and buildings on the allocation of maintenance expenditure in work units under the auspices of the Ministry of Education and Culture. Elida Murni; Nurmala Ahmar; Darmansyah
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to analyze the effect of machinery, equipment, and building values on the allocation of maintenance expenditures in work units within the Ministry of Education and Culture (period 2016-2019). The present study utilizes secondary data, in the form of financial reports, namely the Balance Sheets for the 2016 to 2018 Fiscal Years and the Budget Realization Reports for the 2017 to 2019 Fiscal Years, sourced from the Ministry of Finance website. The Ministry of Education and Culture comprises 96 work units within its purview. The data analysis techniques employed in this study encompass descriptive analysis, data quality testing, and hypothesis testing. The data were analyzed using SPSS (Statistical Package for the Social Sciences) and multiple regression analysis. The findings indicate that the value of machinery and building equipment exerts a significant and positive influence on the allocation of maintenance spending in work units within the Ministry of Education and Culture during the period 2016-2019.
MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris; Ahmar, Nurmala
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.935

Abstract

The International Standard on Quality Management (ISQM) represents a fundamental reform in global audit quality governance, replacing ISQC 1. This study uses a Systematic literature review (SLR) approach, following the PRISMA 2020 and SPAR-4-SLR methods, to examine 25 scientific articles published between 2020 and 2025 that discuss the relationship between ISQM implementation and audit quality. The study results show that ISQM consistently contributes positively to improving audit quality through a risk-based approach, continuous monitoring, strengthening human resource competencies, and organizational leadership. ISQM implementation has also been shown to enhance auditor accuracy, timeliness, and independence. However, ISQM effectiveness is strongly influenced by organizational contexts such as firm size, technology adoption, and quality culture. The findings also identify research gaps, particularly the lack of studies from developing countries, limited models of relationships between variables, and the absence of longitudinal and qualitative approaches. Theoretically, ISQM represents a Knowledge-Based View (KBV) approach and dynamic capability in audit organizations. Practically, the results of this SLR emphasize the importance of fully adopting ISQM as a proactive strategy to improve the accountability and reliability of financial reporting. This study provides a theoretical basis and strategic direction for regulators, academics, and practitioners to strengthen audit quality systems globally, particularly in developing countries such as Indonesia.Standar Internasional Manajemen Mutu (International Standard on Quality Management/ISQM) merupakan reformasi mendasar dalam tata kelola mutu audit global yang menggantikan ISQC 1. Studi ini menggunakan pendekatan Systematic literature review (SLR) dengan metode PRISMA 2020 dan SPAR-4-SLR untuk mengkaji 25 artikel ilmiah terbitan 2020–2025 yang membahas hubungan antara penerapan ISQM dan kualitas audit. Hasil kajian menunjukkan bahwa ISQM secara konsisten berkontribusi positif terhadap peningkatan kualitas audit melalui pendekatan berbasis risiko, monitoring berkelanjutan, penguatan kompetensi SDM, dan kepemimpinan organisasi. Implementasi ISQM juga terbukti meningkatkan akurasi, ketepatan waktu, dan independensi auditor. Namun, efektivitas ISQM sangat dipengaruhi oleh konteks organisasi seperti ukuran firma, adopsi teknologi, dan budaya mutu. Temuan juga mengidentifikasi kesenjangan penelitian, khususnya kurangnya studi dari negara berkembang, keterbatasan model hubungan antarvariabel, serta minimnya pendekatan longitudinal dan kualitatif. Secara teoretis, ISQM merepresentasikan pendekatan Knowledge-Based View (KBV) dan dynamic capability dalam organisasi audit. Secara praktis, hasil SLR ini menekankan pentingnya adopsi penuh ISQM sebagai strategi proaktif dalam meningkatkan akuntabilitas dan keandalan laporan keuangan. Studi ini memberikan dasar teoritik dan arah strategis bagi regulator, akademisi, dan praktisi dalam memperkuat sistem mutu audit secara global, khususnya di negara berkembang seperti Indonesia.
Pertarungan Model Altman, Springate, Zmijewski dan Grover Memprediksi Financial Distress Perusahaan Jasa Mohamad Ismail Chandra; Suyanto Suyanto; Tri Widyastuti; Nurmala Ahmar
Jurnal Indonesia Sosial Teknologi Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4421.343 KB) | DOI: 10.59141/jist.v2i07.195

Abstract

Penelitian ini bertujuan untuk meneliti model prediksi financial distress terbaik diantara 4 model yaitu Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan jasa pada sub sektor investasi dan sekuritas yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan jasa sub sektor sekuritas dan investasi di Bursa Efek Indonesia. Tehnik sampling yang digunakan dalam penelitian ini adalah purposive sampling yaitu salah satu tehnik non random dimana peneliti menentukan pengambilan sample dengan cara menetapkan ciri-ciri khusus yang sesuai dengan tujuan penelitian. Hasil Penelitian menunjukan bahwa terdapat perbedaan hasil prediksi financial distress antara model Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress. Model Grover merupakan model terbaik, kemampuan variabel independen secara bersama-samadalam mempengaruhi variabel dependen juga cukup baik, dari 3 variabel yangdigunakan, semua variabel berpengaruh positif terhadap financial distress. ModelGrover juga yang paling rendah memprediksi perusahaan yang distress baik melaluiuji deskriptif crosstab maupun non parametrik sesuai dengan kondisi real yang adadimana perusahaan jasa studi kasus (sub sektor investasi dan sekuritas) yang terdaftar di Bursa Efek Indonesia yang dijadikan sample penelitian tersebut sampai dengan tahun 2016 tidak ada yang distress dan baru pada tahun 2018 ada 1 (satu) perusahaan yang di suspend.
Audit Committee and Audit Quality Reduction Behavior (A Literature Study) Wiwiek Winarta; Nurmala Ahmar
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.217

Abstract

This study aims to review the literature related to the impact of audit committee characteristics on audit quality and identify research gaps in this area. The phenomenon of audit-quality reduction behavior is a significant issue in the audit world, where this behavior can reduce the quality of the resulting audit. This study reveals that audit committee characteristics such as committee size, frequency of meetings, and financial expertise of members play an important role in determining the resulting audit quality. The findings show that larger audit committees that meet more frequently tend to produce higher quality audits. In addition, the financial expertise of audit committee members has been proven to improve the committee's ability to detect and prevent errors or fraud in financial statements. This study also supports the Theory of the Firm which states that the main objective of the firm is to maximize value for shareholders by minimizing agency costs and increasing operational efficiency. These findings have important implications for the development of better corporate governance policies and practices.
Development of the Pentuple Bottom Line Model in Moderating the Influence of Financial Literacy and Financial Inclusion on the Sustainability of Msmes in West Java Eris Juliansyah; Sukrisno Agoes; Nurmala Ahmar
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.468

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. However, the sustainability of MSMEs faces significant challenges, such as low financial literacy, limited access to formal financing, and minimal adoption of digital technologies. This study aims to analyze the influence of financial literacy and financial inclusion on MSME sustainability and examine the moderating role of the Pentuple Bottom Line (PBL) concept. PBL expands the Triple Bottom Line framework by incorporating spirituality and technology as additional dimensions. The research adopts a quantitative approach using primary data collected from 380 MSME respondents in West Java. The findings indicate that financial literacy and financial inclusion positively affect MSME sustainability, and PBL significantly moderates these relationships. This study enriches the discourse on MSME sustainability through a multidimensional approach and offers policy recommendations grounded in spiritual values and technological advancement
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 Arsyiyanti, Nur Asyraf , Muhammad Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi 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 Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Firmansyah, Dian Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria 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 Jelita Citrawati Jihan 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 Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Oktavian, Magu Patty, Brigitte Liony Permatasari, Elizach Citra 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 Riris Rollyna Gultom, Riris Rollyna 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 Sukrisno Agoes 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 Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wirabrata, I Gede Made Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli