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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) Jurnal Bisnis Manajemen dan Akuntansi 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 Equity E-Jurnal Akuntansi Mujtama’ Jurnal Pengabdian Masyarakat
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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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.
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.
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.
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.
Financial Qualification Analysis in Government Construction Tenders: East Java Case Study Adlillah, Ahmad Gholib; Ardini, Lilis
Journal of Entrepreneurship & Business Vol. 7 No. 3 (2026): Journal of Entrepreneurship and Business (July-October)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v7i3.7799

Abstract

Purpose: This study investigates the effectiveness of financial qualification requirements in mitigating risks associated with abnormally low bids below 80% of the owner’s estimate in government construction tenders. It assesses stakeholder perceptions of the minimum cash requirement (Ks formula) under East Java Governor Regulation No. 18 of 2023 and, unlike prior studies of low bidding in general, specifically examines how this codified cash-adequacy formula interacts with the package capability system. Method: A qualitative design using the Critical Incident Technique (CIT) was employed to collect data from eight purposively selected informants in East Java, comprising Selection Working Group, Commitment-Making Official, contractors, and regulators through in-depth interviews, document analysis, and observation. Data were coded in NVivo, categorized, and triangulated across sources to support credibility, dependability, and confirmability. Results: The Ks formula is perceived by stakeholders as effectively filtering financially unqualified contractors, consistent with pre/post-regulation bid-pattern data. However, the package capability system creates disparities for small businesses. Implications & Recommendations: The findings support harmonizing the Ks cash-adequacy formula with a proportionate Package Capability system, strengthening digital verification of contractors’ liquidity, and providing financial-planning support for small contractors. The recommendations are intended to preserve project-delivery safeguards without creating avoidable barriers to SME participation. The study identifies the absence of quantitative project-performance indicators as a limitation for future research. Contribution & Value Added: The study provides a context-specific evaluation of a codified cash-adequacy instrument and shows how its interaction with a parallel package-capability ceiling can create unintended distributional effects. It adds an empirically grounded mechanism linking procurement risk screening, administrative capacity, and inclusive public contracting.
Peningkatan Daya Saing Produk UMKM Kelurahan Tambaksari Kota Surabaya melalui Content Marketing pada Media Sosial Mia Ika Rahmawati; Lilis Ardini; Marsudi Lestariningsih; Suhermin; Wiwiek Srikandi Shabrie
Mujtama': Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v5i1.3285

Abstract

 Di era digital saat ini, media sosial dan konten kreator menjadi alat penting dalam memasarkan produk atau jasa. Banyak Usaha Kecil, Mikro dan Menengah (UMKM) yang belum memanfaatkan media sosial secara optimal, baik dari sisi strategi marketing maupun pembuatan konten yang menarik. Hal ini menyebabkan potensi pasar yang besar tidak dapat dimaksimalkan. Oleh karena itu, diperlukan pelatihan dan pendampingan terkait strategi marketing melalui media sosial dan pengelolaan konten kreator. Adapun tujuan pelaksanaan kegiatan ini adalah (1). Meningkatkan pemahaman pelaku usaha atau masyarakat mengenai pentingnya media sosial dalam pemasaran,  (2). Mengajarkan cara membuat dan mengelola konten yang menarik dan efektif, (3). Membantu pelaku usaha UMKM dalam merancang strategi pemasaran melalui platform media sosial, (4). Meningkatkan kemampuan peserta dalam memanfaatkan media sosial untuk membangun brand awareness dan meningkatkan penjualan. Sedangkan metode Pelaksanaan adalah dengan: (1). Pelatihan Teoritis: Menyampaikan materi tentang dasar-dasar media sosial, strategi pemasaran digital, dan peran konten kreator, (2). Workshop Praktis: Memberikan pelatihan pembuatan konten kreatif, seperti foto, video, dan infografis yang sesuai dengan tren saat ini, (3). Pendampingan: Bimbingan langsung dalam membuat rencana pemasaran media sosial dan pengelolaan akun bisnis, dan (4). Evaluasi: Mengukur dampak pelatihan melalui umpan balik peserta dan hasil implementasi di lapangan. Melalui program ini, diharapkan masyarakat dapat lebih memahami dan mengoptimalkan penggunaan media sosial sebagai alat pemasaran yang efektif dan efisien. Dengan keterampilan ini, pelaku usaha dapat memperluas jangkauan pasar dan mengembangkan usaha mereka secara lebih profesional. test
Financial Distress and Abnormal Operating Cash Flows: Firm-Size Moderation of Auditor Going-Concern Opinions Muhammad Jufrianci Dewa; Lilis Ardini; Suwardi Bambang H
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p03

Abstract

Auditors routinely assess financial distress and unusual patterns in operating cash flows when judging a client’s ability to continue as a going concern. This study investigates whether (i) financial distress and (ii) abnormal operating cash flows influence the likelihood of receiving a going-concern audit opinion, and whether firm size moderates these relationships. The sample comprises 40 property and real-estate firms listed on the Indonesia Stock Exchange over 2018–2022 (N = 200 firm-year observations). Financial distress is proxied by Altman’s Z?-Score, abnormal cash flows are measured as discretionary deviations from expected operating cash flows, and firm size is captured by the natural logarithm of total assets. Logistic regressions are estimated in SPSS 26. Results show that higher financial distress significantly increases the probability of a going-concern opinion. In contrast, abnormal operating cash flows do not exhibit a statistically significant effect. Firm size moderates the distress–opinion link—larger firms facing distress are less likely to receive a going-concern qualification—indicating a pure moderation effect. Firm size does not, however, moderate the association between abnormal cash flows and the audit opinion. These findings highlight the primacy of traditional distress metrics in auditors’ going-concern judgments and suggest that organisational scale can temper the audit consequences of financial distress, whereas cash-flow abnormalities per se carry limited incremental weight in this setting. Keywords: Going Concern Audit Opinion; Financial distress; Abnormal cash flow from operating; Firm Size; Altman Z’Score.
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 Ardianto, Ipung Tri Arief Prayogo Arika, Nindya 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 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 Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila 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 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, ulfah setia 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