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Agus Munandar
Universitas Esa Unggul
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Perspektif Gadai dan Lelang Menurut Akuntansi Syariah Munandar, Agus; Bernando Sirait, Rio; Chusanudin, Achmad; Longa, Erna; Kurniawati, Dewi
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.166

Abstract

Pergadaian merupakan penyebutan kata untuk usaha yang berbisnis gadai sedangkan pegadaian adalah label (branding) usaha PT. Pegadaian (Persero) yang merupakan salah satu usaha milik BUMN dimana melakukan kegiatan dalam usaha yang sama. Tujuan dari penelitian ini adalah mendapatkan penjelasan atau pandangan serta perspektif tentang gadai dan lelang menurut pemahaman akuntansi syariah sehingga memunculkan perbedaan yang mendalam bila dibandingkan dari produk yang dihasilkan secara konvensial. Penulis menggunakan metode kajian pustaka (literature review) dari beberapa sumber data untuk mengetahui pandangan atau perspektif akuntansi syariah terhadap pelaksanaan gadai dan lelang. Hasil penelitian menunjukkan bahwa peran pegadaian syariah untuk mendukung pertumbuhan ekonomi sangat penting diera saat ini. Namun pemahaman akuntansi syariah yang diimplementasikan pada gadai dan lelang sering disalahartikan karena kurangnya pemahaman masyarakat terhadap prinsip kehati-hatian (Awareness). Untuk mengurangi risiko dan pencegahan adanya penyimpangan pada transaksi gadai syariah dan lelang syariah harus memenuhi kriteria umum yaitu transaksi dilaksanakan oleh masing-masing pihak yang kompeten dan memenuhi syarat atas dasar keikhlasan (‘Antharadhin), objek lelang memiliki kehalalan, manfaat, keterbukaan atau transparansi tanpa kecurangan, serta penjual (Rahin) memiliki kerelaan penyerahan barang jaminan. Pada penyelesaian perselisihan dalam lelang syariah juga harus berdasarkan tinjauan fiqh muamalah atau aturan undang-undang yang berlaku di Indonesia. Kesimpulan penelitian ini yaitu pergadaian syariah memiliki peran sangat penting untuk mendukung pertumbuhan ekonomi diera saat ini.
PENETAPAN HARGA JUAL BERDASARKAN ANALISIS PERHITUNGAN BIAYA PRODUKSI DI RESTORAN AYAM GEPREK SAHABAT Salwa, Adhelia Putri; Kurniari, Firnanda Eka; Munandar, Agus
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.841

Abstract

Pengamatan ini dimaksudkan untuk mengetahui tentang penetapan harga jual dan seberapa besar keuntungan yang diperoleh dari biaya produksi dan biaya yang dikeluarkan oleh Rumah Makan Ayam Geprek Sahabat. Metode yang dilakukan dalam penelitian ini adalah metode deskriptif dan dengan pendekatan kualitatif dimana penelitian ini bersifat subjektif yaitu meneliti secara langsung objek yang ditelitinya. Informasi yang diambil untuk observasi ini berdasarkan wawancara dengan narasumber dari pemilik Rumah Makan Geprek Sahabat tentang informasi perusahaan yang diinginkan untuk observasi ini. Hasil dari observasi ini menunjukkan bahwa Rumah Makan Ayam Geprek Sahabat memiliki kondisi keuangan yang stabil bahkan dapat dikatakan mencapai keuntungan yang maksimal dalam periode penjualannya. Ada beberapa tahapan yang digunakan dalam menentukan harga jual produk, proses penetapan harga dimulai dari perencanaan, biaya bahan baku, persediaan, hingga akhirnya harga jual.
PENGENDALIAN PERSEDIAAN WARUNG MAKAN SUNDA CHICKEN BERDASARKAN METODE ECONOMIC ORDER QUANTITY Koo, Dojeng Meisi; Afandi, Rino Kurnia; Munandar, Agus
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.992

Abstract

Hasil penelitian ini bertujuan untuk membantu menganalisis manajemen persediaan pada warung makan Ayam Sunda. Selama penelitian, metode kualitatif diterapkan dengan melakukan wawancara langsung dengan pemilik warung makan Ayam Sunda untuk mendapatkan data yang digunakan dalam perhitungan persediaan. Berdasarkan wawancara, pemilik warung makan tersebut mengaku belum pernah melakukan pengelolaan persediaan. Oleh karena itu, penelitian ini mencoba menghitung biaya pemesanan dan biaya penyimpanan untuk warung makan Ayam Sunda menggunakan metode EOQ, agar dapat membantu pemilik dalam mengelola persediaannya. Hasil penelitian menunjukkan bahwa metode EOQ dapat membantu warung makan Ayam Sunda dalam meminimalkan biaya pemesanan persediaan. Metode EOQ juga membantu pemilik mengetahui jumlah dan frekuensi pemesanan yang optimal. Hal ini dibuktikan setelah dilakukan perhitungan, terdapat perbedaan biaya pemesanan yang signifikan.
Pentingnya Pendidikan Kewarganegaraan dalam Memberikan Pemahaman Tentang Budaya Demokrasi dan Toleransi Munandar, Agus; Wibisono, Eko; Fiqri, Ahmad; Japar, M; Kardiman, Yuyus
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): October
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50669

Abstract

Civics education plays a strategic role in fostering an understanding of democratic culture and the values of tolerance. Civics education plays a crucial role in shaping a young generation that is politically intelligent, responsible, and active in building a healthier democracy. Civics education not only teaches democratic theories but also provides students with opportunities to participate directly in various social and political activities, which can enrich their understanding of democratic processes and citizenship. Civics education is a crucial tool for building an inclusive democratic society. By increasing social and political participation and strengthening trust in public institutions, civics education can foster the values of tolerance and diversity that are so desperately needed in an increasingly complex society. Civics education, which not only teaches political knowledge but also provides direct experience in social and political participation, plays a crucial role in fostering a culture of democracy and tolerance among the younger generation.
The Influence of Audit Committees on the Financial Viability of Real Estate Companies in Indonesia Natasha Elisabeth Manuputty; Agus Munandar
Jurnal Ilmu Multidisiplin Vol. 4 No. 5 (2025): Jurnal Ilmu Multidisplin (Desember 2025 - Januari 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i5.1497

Abstract

Alignment with the company's commitment to implementing good governance so it can support the company's goal of improving performance. The intention of this study is to determine the role of the audit committee in the company's financial viability. The findings show that audit committee size has a positive but insignificant effect on company financial viability. Financial expertise possessed by audit committee has a negative and insignificant effect on financial viability, while audit committee independence also has a negative and insignificant effect on financial viability. Simultaneously, the three audit committee characteristic variables do not significantly influence company financial viability, as indicated by the F-statistic probability value of 0.317 (>0.05). The conclusion of this study show that audit committee characteristics do not take part in significant role in improving company financial viability. Therefore, companies are advised to not only heed to the formal structure of the audit committee but also to improve the effectiveness, frequency of meetings, and quality of audit committee oversight to ensure they can make a significant contribution to company viability.
PENGARUH KEPEMILIKAN SEKURITAS MAYORITAS DAN STRATEGI TERHADAP KINERJA KEUANGAN Agus Munandar; Dara Putri Junianti; Eka Setiawati; Novita Rahmawati Putri; Salwa Latifa Putri
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3417

Abstract

Abstract The majority of company ownership in Indonesia is concentrated, this triggers expropriation by the majority shareholders over minority shareholders. For this reason, this research focuses on majority share ownership, company strategy, and the financial performance of companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the influence of the majority shareholding structure and corporate strategy on financial performance as measured using return on assets (ROA), return on equity (ROE) and net profit margin (NPM). The sample of this research is a company in the investment banking and trade intermediary industrial sector, totaling 5 companies with the 2017-2020 period. This research method uses descriptive statistics and regression. Sample data obtained from the company's annual report. This study shows that the strategy has a positive effect on ROA, ROE, and NPM. The majority ownership has a negative effect on ROA, ROE and NPM. Keywords: Profitability, Majority Ownership, Financial Performance
Digitalization of the Tax System in Indonesia: Opportunities and Challenges of Coretax Implementation Uli Lasdao Mara; Agus Munandar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8386

Abstract

The digitalization of the tax system represents a strategic initiative by the government to enhance the effectiveness and efficiency of tax management. A key innovation in this effort is the implementation of the Coretax system, which modernizes tax administration through information technology in areas such as tax reporting, payments, and oversight. This study aims to examine how the Coretax system contributes to the success of tax management in Indonesia and to identify the opportunities and challenges associated with its implementation in the digital era. The research employs a qualitative approach using literature review methods, analyzing secondary data sourced from scientific journals, official reports from the Directorate General of Taxes (DGT), and academic publications and policies related to tax digitalization. Through thematic analysis, the study describes the impacts, benefits, and challenges experienced in the application of the Coretax system. The findings indicate that Coretax improves the accuracy and efficiency of tax administration, strengthens fiscal oversight, and increases transparency within the Tax Information System. However, several implementation challenges persist, including issues related to digital literacy, technological infrastructure, human resource capacity, and data security risks, all of which require proactive management. To ensure the optimal implementation of Coretax and support a modern, transparent, and accountable public taxation system in Indonesia, integrated and harmonized policies are essential.
IMPLEMENTASI PENELITIAN PERILAKU DALAM AKUNTANSI PADA PRAKTIK MANAJEMEN LABA: SYSTEMATIC LITERATURE REVIEW Dimarizkya, Aliya; Munandar, Agus
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6405

Abstract

This study aims to systematically examine earnings management practices in Indonesia during the period 2020–2025 using the Systematic Literature Review (SLR) method. The findings indicate that earnings management in Indonesia remains significant and multidimensional, influenced by various external and internal factors. Externally, tax regulations, capital market pressures, and broader economic dynamics including the impact of the COVID-19 pandemic encourage companies to manipulate financial statements, particularly through revenue and expense recognition within the self-assessment tax system and earnings adjustments prior to quarterly reporting, IPOs, and other corporate actions. Internally, earnings management is driven by performance target pressures, managerial incentives, as well as weak corporate governance and low audit quality, especially among small audit firms that exhibit economic dependence on their clients.
Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak Lestari, Anis; Munandar, Agus
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3295

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.
WORKSHOP PENERAPAN ABC DAN BEP UNTUK PENINGKATAN LABA BAGI PARA PARICARA Agus Munandar; Didik Sugiyanto; Jerry Maratis; Kadlina Kadlina
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.26851

Abstract

ABSTRAKArtikel bertujuan untuk memberikan deskripsi pelaksanaan workshop tentang implementasi Activity Based Costing (ABC) bagi para pelaku pengobatan tradisional (paricara). Berdasarkan data statistik, pengobatan tradisional telah menjadi alternatif utama bagi layanan kesehatan modern di Indonesia, terutama di daerah-daerah yang sulit dijangkau oleh kesehatan modern. Implementasi metode Activity Based Costing (ABC) diharapkan mampu meningkatkan laba bagi para pelaku pengobatan tradisional. Metode pengukuran keberhasilan workshop menggunakan one group pretest-posttest design dengan melibatkan 20 peserta. Hasil pengujian menunjukan bahwa implementasi metode ABC mampu meningkatkan akurasi penentuan biaya produksi, sehingga berdampak positif terhadap peningkatan laba para pelaku pengobatan tradisional. Kata kunci: pengobatan tradisional; activity based costing; laba; perhitungan biaya; peningkatan profitabilitas. ABSTRACTThis article aims to delineate the implementation of workshop focused on the application of Activity Based Costing (ABC) for practitioners of traditional medicine (paricara). Based on statistical data indicate that traditional medicine has emerged as a viable alternative to modern healthcare services in Indonesia, particularly in regions with limited access to modern medical facilities. The adoption of the ABC is anticipated to enhance profitability for traditional medicine practitioners. The efficacy of workshop is asses using a one-gorup pretest and post tes design involving 20 participants. Results demonstrate that the application of the ABC method significantly improves the accuraccy of production cost, thereby positively influencing profit margins for practitioners of traditional medicine. Keywords: traditional medicine, activity based costing; profit; cost calculation; profitability enhancement
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad Qolyubi Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Alya Rasikha Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anisah Sriulina Ginting Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Camelyn Sinaga, Irene Cholik, Agus Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Delima Ramdani Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diah Nur Cahyati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Endah Sri Wahyuni Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Laksmi Hanani Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Liu Shuyuan Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Maiwan, Mohammad Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Masduki , Masduki Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana Meyrani, Hanna MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Hilmi Fatihurrahman Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Ricky Agustian Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rof Boys Saroha Simamora Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sanusi , Sanusi Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Sylvia Marcellina Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Ucok Jimmy Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Vugar Abdullayev Wa Ode Tri Artia Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yanuar Ramadhan Yendi Esye Yessica Mega Putri Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta