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All Journal PERMANA Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak JOIV : International Journal on Informatics Visualization Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Insect (Informatics and Security) : Jurnal Teknik Informatika Fokus Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Informasi dan Komputer Jambura Accounting Review Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAJEMEN DEWANTARA Majalah Ilmiah Warta Dharmawangsa International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Abdimas Mandiri Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Pembelajaran Karakter Jurnal Pengabdian UNDIKMA Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Journal International of Lingua and Technology JOMPA ABDI: Jurnal Pengabdian Masyarakat ASEAN Journal of Empowering Community Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Journal of Governance, Taxation, and Auditing Profit: Jurnal Manajemen, Bisnis dan Akuntansi Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Kendali Akuntansi Jurnal Pengabdian Masyarakat Bangsa Journal of Sustainable Community Service Jurnal Keuangan dan Bisnis Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Business and Investment Review Gudang Jurnal Multidisiplin Ilmu Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Journal of Social Work and Empowerment Akuntansi: Jurnal Riset Ilmu Akuntansi Fokus Abdimas Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Perwira Journal of Economics and Business (PJEB) Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Educia Journal Journal of Information System & Business Management (ISBM) Jurnal Ilmiah Ultras Journal of Shariah Economics MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Dien Noviany Rahmatika
Universitas Pancasakti Tegal
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Systematic Literature Review (SLR): Pengaruh Penerapan Green Accounting dan Investasi Lingkungan Terhadap Efisiensi Operasional Pada Perusahaan Sektor Manufaktur di Indonesia Amanda, Iis Erlianirizky; Indriyani, Lutfia Zahwa; Adear, Gizela Dinda; Rahmatika, Dien Noviany
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5177

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting dan investasi lingkungan terhadap efisiensi operasional perusahaan manufaktur di Indonesia dengan menggunakan metode Systematic Literature Review (SLR). Pendekatan SLR digunakan untuk menilai dan mensintesis bukti empiris serta konseptual yang berkaitan dengan dampak akuntansi hijau dan investasi lingkungan dalam mendukung kinerja operasional perusahaan. Penelitian ini menyeleksi sebanyak 50 artikel jurnal nasional dan internasional yang diterbitkan pada rentang tahun 2015–2025 sebagai sumber data utama. Kajian literatur mencakup temuan-temuan penting terkait pengukuran biaya lingkungan, khususnya biaya material yang meliputi penggunaan bahan baku, energi, air, serta pengelolaan limbah dan emisi. Selain itu, penelitian ini juga menelaah pengaruh investasi lingkungan terhadap intensitas energi, produktivitas, dan efisiensi proses produksi. Hasil kajian menunjukkan bahwa penerapan green accounting, termasuk pendekatan Material Flow Cost Accounting (MFCA), mampu meningkatkan efisiensi operasional melalui pengurangan pemborosan material, penurunan konsumsi energi, serta perbaikan sistem dan proses produksi. Investasi lingkungan, seperti penggunaan teknologi ramah lingkungan dan sistem pengelolaan limbah, juga terbukti memberikan kontribusi positif terhadap efisiensi operasional perusahaan manufaktur. Meskipun demikian, besarnya pengaruh penerapan akuntansi hijau dan investasi lingkungan dipengaruhi oleh karakteristik perusahaan, terutama ukuran perusahaan dan kemampuan manajerial. Akses terhadap pendanaan hijau tidak hanya ditentukan oleh skala usaha, tetapi juga oleh kapasitas manajemen dalam merancang dan mengimplementasikan strategi keberlanjutan. Oleh karena itu, penelitian ini merekomendasikan dilakukannya studi longitudinal serta studi kasus mendalam terkait penerapan MFCA pada perusahaan manufaktur di Indonesia guna memperoleh pemahaman yang lebih komprehensif dan kontekstual.
Tingkat Kepuasan Masyarakat pada Pelayanan Kepolisian Resor Pemalang Prihadi, Deddy; Gunistiyo, Gunistiyo; Fajri, Aminul; Rahmatika, Dien Noviany; Indriasih, Dewi
Journal of Information System & Business Management (ISBM) Vol. 1 No. 1 (2023)
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/isbm.v1i1.10

Abstract

Sebagai lembaga public yang pemberian pelayanan kepada masyarakat, Polres Pemalang ingin mengetahui seberapa besar pelayanan yang diberikan dapat memuaskan masyarakat sebagai pengguna layanan. Kajian ini dilakukan dengan maksud guna mengetahui seberapa besar kinerja Kepolisian Resor Pemalang dalam pemberian pelayanan kepada masyarakat dan sekaligus sebagai sarana yang dapat menyerap aspirasi masyarakat yang dapat berupa keluhan, saran serta harapan atas pelayanan yang telah diberikan Polres Pemalang. Hal tersebut sangat diperlukan guna dijadikan pedoman dalam penentuan kebijakan, program serta strategi yang harus ditempuh guna meningkatkan pelayanan kepada masyarakat. Jenis penilitian ini adalah kajian kuantitatif yang sifatnya deskriptif, yaitu pengolahan dan analisis dengan mempergunakan pengolahan statistik mempergunakan pengolahan data Sebaran frekuensi. Variabel kajian ini adalah kualitas pelayanan yang meliputi: Akuntabilitas, Tanggung Jawab, Orientasi Pelayanan, Efisiensi Pelayanan. Hasil kajian menunjukkan Indeks Kepuasan Masyarakat di Kepolisian Resor Pemalang sebesar 91,54 dan berada pada katagori sangat baik. Guna mempertahankan kinerja Kepolisian Resor Pemalang diperlukan peningkatan layanan dengan memanfaatkan system informasi dalam berbagai jenis layanan masyarakat pada Polres Pemalang, agar pelayanan yang diberikan lebih efisien dan efektif dalam biaya, waktu, tenaga serta mewujudkan transparasi pelayanan publik yang lebih baik.
Systematic Literature Review: Independensi Komite Audit, Keberagaman Gender dalam Dewan, dan Kepemilikan Institusional terhadap Pengungkapan ESG M. Saiful Rizal; Merlin Diva Mefia; Firman Ramadhani; Dien Noviany Rahmatika
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6626

Abstract

This study aims to provide a more comprehensive understanding of the influence of independent audit committees, board gender diversity, and institutional ownership on Environmental, Social, and Governance (ESG) disclosure among companies in Indonesia. Using a Systematic Literature Review (SLR) method, a total of 40 articles published between 2021 and 2025 were reviewed based on thematic relevance, methodological rigor, and their contribution to the literature on sustainable corporate governance. The findings indicate that independent audit committees consistently strengthen the effectiveness of oversight and enhance the quality, transparency, and credibility of ESG reporting. Board gender diversity is shown to broaden strategic perspectives, increase sensitivity to sustainability issues, and encourage greater corporate accountability in reporting practices. Meanwhile, institutional ownership presents mixed findings; however, strong or diversified ownership structures are found to increase monitoring pressure on management. Overall, this study confirms that corporate governance mechanisms play a crucial role in improving the quality of ESG disclosure and reinforcing corporate commitment to sustainable practices in Indonesia.
Pengaruh Transformasi Sistem Administrasi Dan Peran Dukungan Pemerintah Terhadap Perpajakan Digital Habib Izzul Maulana; Hilda Afiyatuzahra; Rikha Asyifa Ati; Dien Noviany Rahmatika
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6736

Abstract

Latar Belakang: Transformasi digital administrasi perpajakan Indonesia menghadapi tantangan literasi dan infrastruktur meski e-Filing capai 83,4% kepatuhan 2022. Tujuan: Analisis pengaruh transformasi administrasi dan dukungan pemerintah terhadap efektivitas perpajakan digital. Jenis dan Metode: Systematic Literature Review (SLR) kualitatif. Populasi: Jurnal relevan 2019-2025; sampel: 50 artikel purposif terindeks SINTA/Scopus. Instrumen dan Analisis: Pencarian kata kunci (Google Scholar, SINTA); tabel sistematis, sintesis tematik PRISMA. Hasil: Sistem digital dan dukungan kebijakan tingkatkan efisiensi, transparansi, kepatuhan. Kesimpulan: Sinergikan transformasi dan dukungan untuk perpajakan digital optimal; saran DJP percepat sistem inti dan literasi.
INFLASI SEBAGAI PEMODERASI HUBUNGAN CSR, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS DI SEKTOR CONSUMER CYCLICAL Febriani, Kharisma; Rahmatika, Dien Noviany; Astutie, Yanti Puji
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1590

Abstract

Purpose: This study investigates the influence of Corporate Social Responsibility disclosure, leverage, and sales growth on financial distress, with inflation as a moderatingvariable, focusing on consumer cyclical companies that are highly sensitive to economicfluctuations.Design Methodology Approach: A quantitative approach was applied using secondary data derived from the annual reports of consumer cyclical companies listed on the Indonesia Stock Exchange. Inflation data were obtained from the Central Bureau of Statistics. Data analysis was conducted using ordinal logistic regression and moderated regression analysis  with SPSS.Findings: CSR disclosure significantly reduces the likelihood of financial distress, while leveragesignificantly increases it. Sales growth shows no significant direct effect. Inflation does notmoderate the relationship between CSR or leverage and financial distress; however, itsignificantly moderates the relationship between sales growth and financial distress.Practical Implications: Strengthening CSR initiatives and managing debt levels are crucialstrategies for mitigating financial distress risk, particularly in sectors exposed to macroeconomicvolatility.Originality Value: This study extends prior research by providing empirical evidence oninflation’s moderating role in the nexus between firm specific factors and financial distress in amacroeconomically sensitive industry, an area that has received limited attention in emergingmarket contexts.
Analisis Determinan Kecurangan Pajak Berdasarkan Perspektif Fraud Hexagon dengan Moral Pajak sebagai Variabel Moderasi Nurul Farchani Awwaliyah; Windy Aulia Aurora; Wulan Safitri; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1251

Abstract

This study analyzes the determinants of tax fraud through the perspective of Fraud Hexagon with tax morality as a moderation variable, using a systematic literature review (SLR) of 51 scientific articles published in SINTA 1-5 indexed journals from 2020 to 2025. Fraud Hexagon, which consists of six main elements namely stimulus, opportunity, rationalization, capability, arrogance, and collusion, is identified as the main predictor of tax fraud, where these elements facilitate tax avoidance practices through manipulation of financial statements. Tax morality acts as a psychological moderation that can weaken the relationship between Fraud Hexagon and tax fraud, with mechanisms such as money ethics, religiosity, and trust in tax authorities. The findings show that stimulus and opportunity are the most dominant elements in encouraging tax evasion, while high tax morale can intervene in these risks through increased voluntary compliance. Practical implications include policy recommendations to strengthen oversight of the tax system and taxpayer ethics education to reduce state losses due to tax fraud. This study contributes to the tax literature with an integrative model that combines corporate fraud theory and morality aspects, and suggests longitudinal empirical research for further validation in the Indonesian context.
Pengaruh Tata Kelola Perusahaan, Financial Distress Dan Free Cashflow Terhadap Manajemen Laba Monica Azril; Nikhayani Nikhayani; Syawaliyah Nurus Salamah; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1263

Abstract

This study aims to analyze the influence of corporate governance, financial distress, and free cash flow on earnings management using a Systematic Literature Review (SLR) approach. A total of 76 articles published between 2020 and 2025 were examined based on topic relevance, research methods, and empirical findings. The results indicate that corporate governance—particularly through mechanisms such as independent commissioners, institutional ownership, audit committees, and audit quality—plays a significant role in reducing earnings manipulation by strengthening oversight functions. Financial distress is generally identified as a factor that encourages management to engage in earnings manipulation as an effort to maintain the appearance of financial stability, although several studies report inconsistent results depending on industry characteristics and company conditions. Free cash flow is also found to potentially trigger opportunistic managerial behavior, especially when internal monitoring is weak; however, its negative effect can be mitigated by effective corporate governance. Overall, this study concludes that earnings manipulation is influenced by the interaction of financial pressure, managerial discretion over cash flow, and the strength of corporate governance mechanisms. These findings contribute to strengthening governance practices and improving the quality of financial reporting in Indonesia.
Systematic Literature Review: Pengaruh Kinerja Keuangan, Corporate Social Responsibility, Koneksi Politik, dan Transparansi Laporan Keuangan terhadap Penghindaran Pajak. Shobrina Nurul Aisyah; Sinta Apriyani; Vita Khera Amelia; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1266

Abstract

This study aims to analyze the influence of financial performance, Corporate Social Responsibility (CSR), political connections, and financial report transparency on tax avoidance using the Systematic Literature Review (SLR) approach. Tax avoidance practices remain a significant issue in Indonesia because they can reduce potential state revenue and reflect weak corporate governance. This research method analyzes 45 scientific articles indexed by Sinta in the 2020-2025 period. These articles were selected through a screening stage using the keywords "Tax Avoidance", "Financial Performance", "CSR", "Political Connections", "Financial Report Transparency". The selection process was carried out through academic search engines such as Google Scholar, Semantic Scholar, Sinta, and Connected Paper. The analysis was conducted descriptively to assess the consistency of previous research results and identify research gaps. Hasilll…. Practically, the results of this study are expected to be a reference for regulators and policymakers in tightening the transparency of financial reporting and fiscal supervision to suppress tax avoidance practices in Indonesia.
Pengaruh Regulasi Pemerintah, Tekanan Pemangku Kepentingan, dan Pelaksanaan Tanggung Jawab Sosial terhadap Penerapan Prinsip ESG pada Perusahaan di Indonesia Riani Dwi Antika; Riska Dwi Arini; Syifa Yuniatin Arini; Zulfaturrokhmah Aulia; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1272

Abstract

This study aims to analyze the influence of government regulations, stakeholder pressure, and the implementation of corporate social responsibility (CSR) on the application of Environmental, Social, and Governance (ESG) principles in companies in Indonesia using a qualitative approach through the Systematic Literature Review (SLR) method on 50 published journals from 2019 to 2025. The analysis was conducted through a process of theme identification, literature screening, data extraction, and synthesis of findings. The results show that government regulations provide a structural basis for ESG implementation, but its implementation is still hampered by weak supervision and policy inconsistencies. Stakeholder pressure has proven to be a strong external factor in encouraging companies to improve transparency, accountability, and the quality of sustainability reporting. Meanwhile, the implementation of CSR contributes significantly to strengthening social and governance aspects, while also enhancing the legitimacy and reputation of companies. Overall, these three variables complement each other and simultaneously encourage more effective and sustainable ESG implementation. This research provides academic and practical contributions to understanding the determining factors for the successful implementation of ESG and the importance of synergy between regulations, social pressure, and corporate commitment to sustainable development in Indonesia
Transformasi Digital dalam Akuntansi: Dampak Teknologi Blockchain terhadap Transparansi dan Keamanan Laporan Keuangan Dwi Ayu Destiani; Khoerunnisa Khoerunnisa; Ira Fadila; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1280

Abstract

The rapid development of digital technology has transformed the accounting field, encouraging organizations to adopt systems that ensure higher levels of transparency, security, and reliability in financial reporting. Blockchain has emerged as one of the most influential technologies due to its decentralized architecture and immutable ledger. This study aims to synthesize current research findings regarding the impact of blockchain technology on the transparency and security of financial statements through a Systematic Literature Review (SLR) approach. The results of this study show that blockchain, enhances the accountability of financial information by providing permanent, traceable, and encrypted transaction records that reduce fraud risk and human error. In addition, blockchain strengthens data security through cryptographic validation and distributed storage mechanisms that protect financial information from manipulation and unauthorized access. However, the literature also highlights several implementation challenges, including regulatory uncertainty, limited organizational readiness, low digital literacy, and scalability issues. Overall, this study concludes that blockchain presents significant opportunities to improve the quality, trustworthiness, and resilience of financial reporting systems, although effective implementation requires adequate regulatory support, human resource development, and technological infrastructure.
Co-Authors A, Amirah Abda Abda Abdulloh Mubarok Abdulloh Mubarok Acep Komara Achmad Irwan Hamzani Ade Sumarni Ade Sumarni Adear, Gizela Dinda Adelia Nur Iftikhor Adinda Ayu Prameswari Adis Salsabila Afida, Nurhikmatul Afifah Kurniati agnes dwita susilawati agnes_dwita Agus Wibowo Ahmad Arwani Ahmad Faozi Ahmad Farihi Ahmad Hanfan Ahmad Subagyo Ahmad Zaini Aisah Putri Al Farizi, Iqbal Luthfiansyah Ali, Muhammad Khidhir Amalia Ahsani Syaban Amalia, Jihan Ulvy Amalia, Putri Uswatun Amaliyah, Fany Nurizza Aman, Khoerul Amanda, Iis Erlianirizky Amelia, Reva Aminul Fajri Amir, Naufal Fikri Amirah, Amirah Anisah Hanan Nabilah Annisa, Yolanda Ayu April Lia Hananto Aprillianah, Dea Aravik, Havis Arie Purwati Aris Slamet Widodo Armya Mulya Astriyani, Windi Asya, Putri Asti Noor AYUNING TIYAS, AYUNING Azah Tul Muazah Azah Tul Muazah Azahra, Niswa Naila Naya Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Balqis Maharani Balqis Maharani Bei Harira Irawan Budi Susetyo Budi Susetyo Catur Nugroho Catur Wahyudi, Catur Chaerul Meizar Cindy Julia Putri Daffa Putra Ananto Daffa Putra Ananto Debby Firoeza Indiany Deddy Prihadi Denov Irnadianis Ifada Dewi Indriasih Dewi Indriasih Diandra Oktafiandri Donny Indrawan Dwi Ayu Destiani Dwi Mei Diana Sintiyawati Dzakwan, Abdillah Eichler, Luiz Eka Alfiyah N Eka Rahmawati Endang Sulistianingsih Eva Aditya Putri Eva Anggra Yunita Eva Anggra Yunita Eva Anggra Yunita Fahmi Dwi Suhenda Fahmi Firmansyah Fahmi Firmansyah Fahmi Firmansyah Fahmi Firmansyah Fahzami Ahmad Nursati Fanny Kholifatul Nisa Farah Ashma Nadiyah Fauzi, Aulia Andhara Febriani, Kharisma Febriyanah, Winny Vidya Fianda Prathitaningtyas Fika Nur Amalia Firli Cantika Khaerunisa Firly Ni’matussyifa Firman Mansir Firman Ramadhani Firmansyah, Fahmi Gashimov, Denis Gashimov, Elchin Gatot, Gatot Supangkat Samidjo Gunistiyo Gunistiyo, Gunistiyo Habib Izzul Maulana Hari Satopo Hari Setiyawati Harira, Bei Heraputri, Adelya Dwi Hersanti, Dessi Wahyu Hilda Afiyatuzahra Hudayani, Irvani Ibnu Muttaqim Ibnu Muttaqin Iftikhor, Adelia Nur Ikfi Herowati Maghfiroh Ikwan Mustafa Indah Rizqi Permatasari Indi Rakhmawati Indri Widjayanti Indriyani, Lutfia Zahwa Intan, Seri Ira Fadila Ira Maya Hapsari Irawan, Bei Harira Irma Lusiana Irwan Prasetyo Irwan Prasetyo Irwan Prasetyo Prasetyo Ismi, Hanum Salsabella Jaka Waskita Jaka Waskito Jaka Waskito JOKO MARIYONO Juli Riyanto Tri Wijaya Kharisma Febriani Khoerunnisa Khoerunnisa Kisri Endang Komara , Acep Kurniati, Afifah Lina Reviliana Lova Audina Linggar Sekar Kemuning Lisa Harry Sulistiyowati M. Saiful Rizal Mahadianto, M. Yudi Manda Azalia Nur Raissa Maulida Dwi Kartikasari Mawaddah, Dien Maysarla Anggun Azzahra Mazel Hartanto Mei Rani Amalia Melia Jaya Puspa Rini Merlin Diva Mefia Meyrawati A, Octania Mochammad Baehaqi Mohammad Arridho Nur Amin Monica Azril Mr. Tabrani Muhammad Andi Budiyanto Muhammad Bahrudin Mukhamad Zaenal Afandi Mulyana, Septi Mulyantini, Sri Nabila Nur Maulida Nabilatunnuha, Adelia Nadhifa, Indah Naella Amalia Sri Amai Naely Choeri Akmali Nafala Maharani Pangesti Nano, Nano Prawoto Naufal Abyan Hanif Naufrida Nurul Aulia Nawang Wulan Cahya Ningrum Nayla Sofiatun Nadifa Niken Wahyu Nikhayani Nikhayani Ningsih, Fenia Silvia Nisrina, Nabila Nada Noor Zuhry, Noor Novi, Novi Caroko Nugroho, Muhammad Fakhri Nur Amalina Widya Pangestika Nur Anisa Nur Mala Sari Nurhikmah, Suci Nurpinayu Naharia Putri Nurrochmi, Eka Alfiyah Nurul Farchani Awwaliyah Pangestika, Nur Amalina Widya Permananingrum, Adilah Popi Farahdila Sandi Prakoso, Febrian Aji Prasetyono, Agus Puji Rahayu Purnomo, Halim Putri , Nurpinayu Naharia Putri Dwi Rosalinda Prayoga Putri Dwi Yanti Putri Rizqiyah Yuliyanah Putri Seftiana Fitri Putri Silviana Putri, Adifa Armelia Eka Putri, Ilma Rizqiana Raissa, Manda Azalia Nur Ramadani, Deni Rapina Rapina Ratnani, Erni Refi Mariska Fitriani Riani Dwi Antika Ricky Yulianto Prabowo Rikha Asyifa Ati Ririn Priska Riska Dwi Arini Riskiamanda, Irma Roberto Akyuwen Roberto Akyuwen Saha, Sanchita Saiful Islam Saputra, Rikky Satria, Enggi Fajar Dimas Sendy Eko Syahputra Seri Intan Setyowati Subroto Setyowati Subroto Setyowati Subroto Setyowati, Ratna Faridah Shabihah, Salwa Shailla Nisa Lidiawati Shobrina Nurul Aisyah Silva, Tiago Sinta Apriyani Sisca Yuridiska Sari Sisca Yuridiska Sari, Sisca Yuridiska Siska Ernawati Fatimah Siti Fadila Masitho Siti Fadilla Masitho Siti Maesaroh Soleman, Soleman Sri Murdiati Sri Sugiarti Srisuk, Prattana subagyo, Ahmad Suci Nurhikmah Sujarwo, Makmur Sukamto, Ika Sumiyarsi Sulistiana, Nadya Ayu Sumarno Sumarno Sumarno Susilawati, Agnes Dwita Suwandi Suwandi Suwandi Suwandi Suwandi Syafana, Firziawan Adam Syafira Salsabilla Syawaliyah Nurus Salamah Syifa Indah Aurora Salsabila Syifa Yuniatin Arini Tabrani Tabrani Tabrani Tabrani Tabrani Tabrani, Mr. Tamala Salavia Tan Ming Kuang Teguh Budi R Teguh Budi Rahajo Teguh Budi Raharjo Teguh Budi Raharjo Teguh Budi Raharjo Tri Sulistiani Tsalitsa Fatiimatuzzahra Tukino, Tukino Tumin Tumin UNGGUL SUGIHARTO UNGGUL SUGIHARTO Vita Khera Amelia Wahyu Dwi Yulihapsari Widjayanti, Indri Wildan Hilman Nafian Wilfah Fiqhiani Utami Winda Meilia Windy Aulia Aurora Wisman Indra Angkasa Wulan Safitri Wulandari, Septiyana Yanti Puji Astutie Yoga Prihatin Yuniarti Herwinarni Yunita, Eva Anggra Yunus, Nur Rohim Yustia Hapsari, Yustia Zarkasih, Aditiya Zenn, Darell Zulfaturrokhmah Aulia