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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 SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Insect (Informatics and Security) : Jurnal Teknik Informatika Fokus Ekonomi JURNAL PENDIDIKAN TAMBUSAI Jurnal Informasi dan Komputer 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 JURNAL MANAJEMEN PENDIDIKAN 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) 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 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 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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Pengaruh Gender Diversity Dewan Direksi dan Komisaris, Capital Intensity, dan Kompensasi Eksekutif Terhadap Tax Aggressive (Studi Kasus Pada Sektor Perusahaan Barang Konsumen Primer Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Nurhikmah, Suci; Rahmatika, Dien Noviany; Mubarok, Abdulloh
JURNAL ILMIAH ULTRAS BREBES Vol 5 No 2 (2022): Jurnal Ilmiah Ultras Brebes
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Brebes

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

Abstract

 Penelitian ini berguna untuk mendeteksi pengaruh gender diversity dewan direksi dan komisaris, capital intensity, serta kompensasi eksekutif pada tax aggressive. Riset ini berjenis deskriptif kuantitatif. Data yang dipakai merupakan data sekunder. Terdapat 89 populasi perusahaan, dengan metode purposive sampling. Sampel pada penelitian ini berjumlah 121 data keuangan. Riset ini memakai formulasi analisis regresi linier berganda. Penelitian ini memperoleh hasil bahwa gender diversity dewan direksi dan komisaris mempunyai pengaruh negatif dan signifikan terhadap tax aggressive,capital intensity dan kompensasi eksekutif tidak mempengaruhi tax aggressive. 
EDUCATIONAL TOURISM OF LOCAL WISDOM PRODUCTS IN THAILAND Fatimah, Siska Ernawati; Komara , Acep; Srisuk, Prattana; Saha, Sanchita; Rahmatika, Dien Noviany
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.571

Abstract

Management of local wisdom-based tourism products, development and packaging of globally competitive local products can be packaged through educational tourism. Educational Tourism is an effort to introduce local wisdom products of a country. One of Thailand's local wisdom products is traditional pottery. However, the existence of pottery in the era of modernization began to be less attractive to the younger generation. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Thai Globa Businnes Administration Technological College Thailand (TGBC Thailand), Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 30 participants consisting of 10 students and 20 lecturers. Through this international service, it fosters a sense of love and preservation of cultural heritage and local wisdom products of a country.
TURTLE CONSERVATION CAMPAIGN AS A TOURIST ATTRACTION FOR BALI Sulistiyowati, Lisa Harry; Fatimah, Siska Ernawati; Komara, Acep; Mahadianto, M. Yudi; Saha, Sanchita; Rahmatika, Dien Noviany
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.572

Abstract

Most sea turtle species around the world are threatened with extinction. The threat of sea turtle extinction is largely caused by humans for consumption, souvenirs, trade, medicine and religious activities as well as for commercial purposes such as the sale of eggs, meat and shells. This human behavior is threatening sea turtle populations. Preventing the decline of these threatened sea turtle populations requires changes in human behavior that are educated through conservation campaigns. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 25 participants consisting of 10 students and 15 lecturers. Sea turtle conservation is one of the community's efforts to preserve the environment and sea turtle habitat for the survival of sea turtles
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, RISK MANAGEMENT, DAN INTERNAL CONTROL TERHADAP TAX AVOIDANCE DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2021-2024) Putri, Nurpinayu Naharia; Rahmatika, Dien Noviany; Susetyo, Budi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gtrwh286

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, capital intensity, risk management, dan internal control terhadap tax avoidance, serta menguji peran gender diversity sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan manufaktur sektor consumer non-cyclicals yang tercatat antara tahun 2021 - 2024 di BEI. Sampel diambil menggunakan teknik purposive sampling dengan total 188 observasi dari 60 perusahaan. Analisis dilakukan dengan regresi linier berganda dan regresi moderasi (Moderated Regression Analysis/MRA) menggunakan SPSS versi 22. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap tax avoidance, capital intensity, risk management, internal control sama sama tidak berpengaruh terhadap tax avoidance, gender diversity memperlemah pengaruh corporate social responsibility terhadap tax avoidance, sedangkan gender diversity tidak memoderasi pengaruh capital intensity, risk management, internal control terhadap tax avoidance.
PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024) Balqis Maharani; Dien Noviany Rahmatika; Budi Susetyo
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.21775

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh green accounting, leverage, dan investment opportunity set terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur. Metode analisis menggunakan regresi linear berganda dengan uji asumsi klasik untuk memastikan keabsahan model. Hasil penelitian menunjukkan bahwa green accounting, leverage, dan investment opportunity set secara signifikan mempengaruhi nilai perusahaan. Selain itu, good corporate governance berperan sebagai variabel moderasi yang memperkuat hubungan tersebut. Temuan ini mengindikasikan pentingnya penerapan prinsip keberlanjutan dan tata kelola perusahaan yang baik guna meningkatkan nilai perusahaan dan kepercayaan investor
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.
Pengaruh Capital Adequacy Ratio, BOPO, dan Loan to Deposit Ratio terhadap Non-Performing Loan pada Bank Konvensional di Indonesia yang Terdaftar BEI Sumarni, Ade; Rahmatika, Dien Noviany; Yunita, Eva Anggra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7608

Abstract

This study aims to examine the effect of the Operating Expenses to Operating Income ratio (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and the implementation of Good Corporate Governance (GCG) on non-performing loans (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data from annual financial statements. The sample was selected using purposive sampling, resulting in 33 banks observed over five years (165 observations). Multiple linear regression analysis was applied using IBM SPSS software. The findings indicate that BOPO and LDR have a positive and significant effect on NPL. Meanwhile, CAR has a negative but insignificant effect on NPL. In contrast, GCG has a negative and significant effect on NPL. This study is expected to provide insights for banking management to improve operational efficiency, strengthen credit risk management, and enhance corporate governance practices in order to reduce bad credit risk.    
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.
Co-Authors A, Amirah Abda Abda 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 Farihi Ahmad Subagyo Ahmad Zaini 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 Bei Harira Irawan Budi Susetyo Budi Susetyo Catur Nugroho Catur Wahyudi, Catur Chaerul Meizar Cindy Julia Putri Daffa Putra Ananto Debby Firoeza Indiany Deddy Prihadi Denov Irnadianis Ifada Dewi Indriasih Diandra Oktafiandri Donny Indrawan Dwi Ayu Destiani Dzakwan, Abdillah Eichler, Luiz Eka Alfiyah N eka rahmawati Endang Sulistianingsih Eva Aditya Putri Eva Anggra Yunita Fahmi Dwi Suhenda 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 Firly Ni’matussyifa Firman Mansir Firman Ramadhani Firmansyah, Fahmi Gashimov, Denis Gashimov, Elchin Gatot, Gatot Supangkat Samidjo Gunistiyo Gunistiyo, Gunistiyo Habib Izzul Maulana 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 Irwan Irwan Irwan Prasetyo Irwan 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 M. Saiful Rizal Mahadianto, M. Yudi Manda Azalia Nur Raissa Masitho, ,Siti Fadila Maulida Dwi Kartikasari Mawaddah, Dien Maysarla Anggun Azzahra Mazel Hartanto Mei Rani Amalia Melia Jaya Puspa Rini Merlin Diva Mefia Meyrawati A, Octania Mohammad Arridho Nur Amin Monica Azril Mr. Tabrani Muhammad Andi Budiyanto Muhammad Bahrudin Mulyana, Septi Mulyantini, Sri Nabila Nur Maulida Nabilatunnuha, Adelia Nadhifa, Indah Naella Amalia Sri Amai Naely Choeri Akmali Nafala Maharani Pangesti Nano, Nano Prawoto 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 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 pratama, eva aditya Putri Rizqiyah Yuliyanah Putri Seftiana Fitri Putri Silviana Putri, Adifa Armelia Eka Putri, Ilma Rizqiana Putri, Nurpinayu Naharia 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 Fadilla Masitho Siti Maesaroh Soleman, Soleman Sri Murdiati Sri Sugiarti Srisuk, Prattana subagyo, Ahmad Sujarwo, Makmur Sukamto, Ika Sumiyarsi Sulistiana, Nadya Ayu Sulistiyowati, Lisa Harry Sumarni, Ade 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 Tri Sulistiani Tsalitsa Fatiimatuzzahra Tukino, Tukino Tumin Tumin UNGGUL SUGIHARTO UNGGUL SUGIHARTO Utami, Wilfah Fiqhiani Vita Khera Amelia Wahyu Dwi Yulihapsari Widjayanti, Indri 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