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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Reviu Akuntansi dan Bisnis Indonesia Science Midwifery SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Journal of Entrepreneurship & Business International Journal of Economics, Management, Business, and Social Science Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Journal of Applied Business and Technology Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies E-JURNAL AKUNTANSI Equity Varied Knowledge Journal E-Jurnal Akuntansi Mujtama’ Jurnal Pengabdian Masyarakat
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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The Influence of Competence, Independence, and Information Technology on Audit Quality with Organizational Commitment Moderation Nuzmika Putri; Lilis Ardini; Kurnia Kurnia
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.50855

Abstract

This study examines the effect of competence, independence, and information technology on audit quality. Besides, it also examines the impact of competence, independence, and information technology on audit quality; with organizational commitment as a moderating variable. Furthermore, the population consists of 150 auditors of Financial Audit Board (BPK) representatives, East Java province who are listed. The data collection technique used total sampling. In line with that, 40 respondents were chosen as the samples. Moreover, the data analysis technique used Partial Least Square (PLS) with Structured Equation Modelling (SEM). As a result, it shows that competence, independence, and information technology have a positive effect on the audit quality of auditors of BPK representatives, East Java province who are listed. On the other hand, organizational commitment cannot moderate the effect of competence, independence, and information technology on the audit quality auditors of Financial Audit Board (BPK) representatives, East Java province who are listed.
Pengendalian Intern dan Kompetensi Sumber Daya Manusia dalam Meningkatkan Kualitas Laporan Keuangan Daerah: Peran Moderasi Teknologi Informasi Theana, Vivian; Ardini, Lilis; Mildawati, Titik
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.26198

Abstract

Latar Belakang: Kabupaten Sikka meraih Wajar Tanpa Pengecualian (WTP) tujuh kali, tetapi masih ada kelemahan dalam pengendalian intern dan kepatuhan regulasi. Inkonsistensi penelitian sebelumnya mendorong pengujian ulang faktor-faktor yang memengaruhi kualitas laporan keuangan, dengan pemanfaatan teknologi informasi sebagai pemoderasi sistem pengendalian intern dan kompetensi sumber daya manusia. Tujuan: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah dengan pemanfaatan teknologi informasi sebagai variabel moderating.Metode Penelitian: Penelitian ini adalah menggunakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada responden yaitu kepala sub bagian keuangan dan bendahara atau bagian akuntansi Organisasi Perangkat Daerah (OPD) di Pemerintah Kabupaten Sikka. Jumlah sampel dalam penelitian ini adalah 110 responden yang dipilih secara purposive sampling. Teknik analisis data yang digunakan adalah metode regresi berganda dan Moderated Regression Analysis (MRA) pada tingkat signifikansi 5% dengan bantuan software SPSS versi 23.Hasil Penelitian: Penelitian ini menghasilkan temuan bahwa sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi memoderasi pengaruh sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan daerah, sedangkan pemanfaatan teknologi informasi tidak memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah.Keaslian/Kebaruan Penelitian: Penelitian ini menguji ulang variabel yang sama pada objek berbeda untuk menilai konsistensi hasil, dengan fokus pada Kabupaten Sikka yang meski meraih WTP, tetapi masih memiliki kelemahan pengendalian intern dan kepatuhan regulasi.
SWOT ANALYSIS IN STRATEGIC MANAGEMENT: A CASE STUDY AT PURABAYA BUS STATION Hening Widi Oetomo; Lilis Ardini
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.73

Abstract

Gate automation (entrance automation) is a strategic plan that will be implemented at PurabayaBus Station Surabaya. An automation technique with Radio Frequency Identification(RFID) is a method that can be used to store or receive data remotely using RFID tags ortransponders. The purpose of this study was to determine the quadrant position in the SWOTdiagram of the gate automation plan and determine the most appropriate strategy in accordancewith the position of the quadrant on the SWOT diagram. Respondents who were usedto measure strengths and weaknesses included fifty employees of the Purabaya Bus StationSurabaya, while to measure opportunities and threats were fifty drivers and automotive businessmenwho currently use the bus station. Data were analyzed using SWOT in which thescores of internal factor (Internal Factor Analysis Summary-IFAS) and external factor (ExternalFactor Analysis Summary-EFAS) were calculated. The results showed that score ofinternal factor and external factor were greater than 2. Hence, the position of SWOT for thegate automation was located in quadrant 1, suggesting that a company has strength to takean advantage of the existing opportunities.
Empowering the UMKM Sector in East Java through PROKESRA: A Study of Sales Growth and Labor Absorption Asy’arie Fance Indriyanto; Riharjo Ikhsan Budi; Ardini Lilis; Nur Fadjrih Asyik
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.219

Abstract

The Micro, Small and Medium Enterprises (MSME) sector in Indonesia supports the national economy by contributing 61% of Indonesia's Gross Domestic Product. The MSME sector also absorbs 97% of the total national workforce. The aim of the research is to examine the effect of implementing the Prosperous Credit Program (PROKESRA) on sales growth and labor absorption. This research also examines the effect of MSME sales growth on labor absorption and examines the impact of credit terms on the effect of PROKESRA policy implementation on sales growth. The type of research is quantitative. The research population was 191 MSME actors accessing credit with interest subsidies in the Regency/City areas of East Java Province. The sample of PROKESRA credit recipients with interest subsidies was 191 MSMEs. Implementation of PROKESRA has a positive effect on labor absorption. This shows that 94% of PROKESRA has been implemented. Implementation of PROKESRA has no effect on sales growth, nor does sales growth have an effect on labor absorption. This shows that PROKESRA has not been able to support optimal sales growth, which is still at 48% (<50%). Furthermore, the credit period has an impact on the positive influence of the Implementation of PROKESRA on Labor Absorption. The impact of the credit term is categorized as a Pure Moderator.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Ratih Kumara Dewi; Nur Fadjrih Asyik; Lilis Ardini
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
The Moderating Role of Top Management Commitment in the Relationship Between Auditor Competence, Professional Skepticism, Risk-Based Internal Audit, and Audit Quality Siti Maleha; Lilis Ardini
Varied Knowledge Journal Vol. 4 No. 1 (2026): Varied Knowledge Journal, August 2026
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v4i1.413

Abstract

This study investigates and analyzes the effect of internal auditor competence, professional skepticism, and the implementation of Risk-Based Internal Audit   (RBIA) on the internal audit quality. Also it examines and analyzes the role of the top management commitment as a moderating variable. Furthermore, the study applies quantitatively, with explanatory approach. The data were collected using a purposive sampling. In line with that, 117 cross sector internal auditors in Indonesia were chosen as samples, based on inclusion criteria given. Moreover, a closed-questionnaire and a Likert scale were used to support the data collection. Moderated Regression Analysis (MRA) with SPSS was used to examine direct effect among variables. It was also implemented to investigate effect significance of moderation interaction statistically. As a result, the study shows that internal auditor competence, professional skepticism, and the implementation of RBIA have a positive and significant effect on the internal audit quality. Additionally, the moderation testing indicates that the top management commitment strengthens the effect of internal auditor competence as well as the implementation of RBIA. Unfortunately, it does not moderate professional skepticism. Therefore, the increase of internal audit quality forces the optimization of auditor capability and the  empowerment  of management support  structurally, including  sustainable consistency of audit recommendation within the organization.
INTEGRASI PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGEMBANGAN PACKAGING DALAM MENINGKATKAN DAYA SAING PRODUK UMKM KELURAHAN SEMOLOWARU KOTA SURABAYA Mia Ika Rahmawati; Lilis Ardini; Marsudi Lestariningsih; Suhermin Suhermin; Budiyanto Budiyanto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7880

Abstract

Kegiatan pengabdian kepada masyarakat yang bertajuk Integrasi Perhitungan Harga Pokok Produksi dan Pengembangan Packaging dalam Meningkatkan Daya Saing Produk UMKM Kelurahan Semolowaru Kota Surabaya telah dilaksanakan pada 23 Januari 2026 diikuti oleh 15 pelaku UMKM. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing produk UMKM di Kelurahan Semolowaru, Kota Surabaya melalui integrasi perhitungan Harga Pokok Produksi (HPP) dan pengembangan packaging. Permasalahan utama yang dihadapi UMKM adalah penentuan harga jual yang belum berbasis perhitungan biaya yang akurat serta kemasan produk yang masih sederhana dan kurang menarik. Kegiatan pengabdian dilakukan melalui pelatihan dan pendampingan kepada pelaku UMKM mengenai cara menghitung HPP secara tepat dengan memperhitungkan biaya bahan baku, tenaga kerja, dan biaya overhead. Selain itu, UMKM juga diberikan pendampingan dalam pengembangan desain kemasan yang fungsional, informatif, dan menarik sesuai karakter produk. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM dalam menetapkan harga jual yang lebih kompetitif dan berkelanjutan, serta peningkatan nilai tambah produk melalui kemasan yang lebih profesional. Integrasi aspek perhitungan HPP dan packaging terbukti berkontribusi positif dalam memperkuat posisi produk UMKM di pasar lokal maupun digital.
The Impact of Tax Data Clarification Requests, Tax Literacy, and Moral Obligation on Tax Compliance Imam Syafii; Lilis Ardini
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 8 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i8.12770

Abstract

This study aims to examine and analyze the influence of the Request for Explanation of Data and/or Information (SP2DK), tax understanding, and tax morale on individual taxpayer compliance in the KPP Pratama Pamekasan and Bangkalan areas. This research is motivated by the persistent fluctuations in taxpayer compliance within Indonesia’s self-assessment system, seeking to test whether internal motivational factors play a more significant role than administrative enforcement mechanisms. This study employs a quantitative approach using a survey method by distributing questionnaires to 92 respondents selected through purposive sampling. Data analysis was performed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure the robustness of the model. The results indicate that SP2DK does not have a significant influence on taxpayer compliance. In contrast, tax understanding and tax morale positively and significantly influence compliance behavior, with tax morale emerging as the most dominant predictor. These findings suggest that internal psychological drivers are more decisive than administrative supervision in improving voluntary tax compliance. This study provides an original contribution by demonstrating that, within the context of the Madura region, tax compliance is driven more by intrinsic motivation and educational awareness than by administrative enforcement. It emphasizes the importance of shifting tax policy toward behavioral and educational approaches to foster long-term voluntary compliance.
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional Terhadap Pemahaman Akuntansi dimoderasi oleh Kecerdasan Spiritual Leonardus Frediyanto Moat Lering; Lilis Ardini; Kurnia Kurnia
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3063

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap pemahaman akuntansi, serta menguji peran kecerdasan spiritual sebagai variabel moderasi pada karyawan Kopdit Obor Mas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif dan teknik sampel jenuh sebanyak 110 responden. Data dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa kecerdasan intelektual dan kecerdasan emosional berpengaruh positif dan signifikan terhadap pemahaman akuntansi dengan koefisien 0,467 dan 0,274. Hasil uji moderasi menunjukkan bahwa kecerdasan spiritual tidak berperan sebagai variabel moderasi. karena variabel interaksi KI×KS (Sig. 0,662) dan KE×KS (Sig. 0,785) memiliki nilai signifikansi lebih besar dari 0,05. Dengan demikian, kecerdasan spiritual tidak memperkuat maupun memperlemah hubungan antara kecerdasan intelektual dan kecerdasan emosional terhadap pemahaman akuntansi.
FINANCIAL MANAGEMENT PRACTICES BASED ON TRIDENT VALUES AT DARUL ULUM UNIVERSITY JOMBANG Hevi Susanti; Lilis Ardini; Nur Handayani
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.9041

Abstract

This study aims to examine more deeply the practice of financial management based on trident values at Universitas Darul Ulum Jombang. This research is a qualitative research with an emphasis on exploring information in depth on key informants. There are 3 key informants in this study. Data was obtained by in-depth documentation and interviews, then processed in three stages, namely data reduction, data presentation to conclusion drawing using the Miles and Hubermen model. The results of the study show that in the diversity there are also values that must be carried out by the academic community of Darul Ulum University which is based on the values of the trident, namely obedience to teachers, diligence, honesty, patience, and sincerity. with the model of financial management practices from the planning stage, the existence of applicable regulations, openness, the preparation of RAB and RABRT, setting short and long-term goals, the allocation of funds can be balanced by referring to the proirity of the campus, at the recording stage there are procedures in bookkeeping, consistent, accurate recording, real time, transparency, the use of applications is very supportive in compiling financial statements. At the reporting stage, being able to present monthly and annual reports in accordance with the PSAK ETAP standards will be easier and more timely, accurate, and the data produced is guaranteed to be safe, relevant data to be reported, patient and very thorough in making the report. At the control stage with honest and fair control of all financial activities in accordance with the plan and objectives of continuing to carry out existing procedures, with academic guidelines, Statutes, Strategic Plans, Renop, SOPs, and applicable policies, Objectives, openness between employees and leaders and policies to implement good financial management that have been communicated by stakeholders. In practice, financial management is still based on Internal Quality Audit or LPJM, and still maintains good and effective communication.
Co-Authors Adlillah, Ahmad Gholib Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Aniyatus Shofiyah Ardianto, Ipung Tri Arief Prayogo Arika, Nindya Asy’arie Fance Indriyanto Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Elisabeth Yessi Da Rato Ernawati, Yohana Evita Dian Kurniasih Ferdi Purnama Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hevi Susanti Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Imam Syafii Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Leonardus Frediyanto Moat Lering Lestariningsih, Marsudi Limantoro, Prisca Arum Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Mildawati, Titik Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Nuzmika Putri Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Rachman, Dyah Aulia RANI RACHMAWATI Ratih Kumara Dewi Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Maleha Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Theana, Vivian Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella Ulfah Setia Iswara Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zahrina Qurrota Zufra Inayah