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Pengaruh Keselamatan dan Kesehatan Kerja, Remunerasi, dan Iklim Organisasi terhadap Kinerja dengan Komitmen Organisasi sebagai Variabel Intervening Ririn Priska; Dien Noviany Rahmatika; Tabrani Tabrani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.306

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menganalisis Pengaruh Keselamatan dan Kesehatan Kerja, Remunerasi, dan Iklim Organisasi Terhadap Kinerja Dengan Komitmen Organisasi Sebagai Variabel Intervening. Po­pu­la­si penelitian ini adalah seluruh prajurit di pangkalan angkatan laut tegal yang berjumlah 187 prajurit. Teknik yang digu­na­kan untuk mengumpulkan data dalam penelitian ini adalah kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah Partial Least Square Analysis. Hasil penerapan keselamatan dan kesehatan kerja (K3) ber­pe­nga­ruh terhadap komitmen organisasi, remunerasi berpengaruh terhadap komitmen organisasi, iklim organisasi berpengaruh terhadap komitmen organisasi, penerapan keselamatan dan kesehatan kerja (K3) berpengaruh terhadap kinerja prajurit TNI Angkatan Laut, remunerasi berpengaruh tidak ber­pe­nga­ruh terhadap kinerja, iklim organisasi berpengaruh terhadap kinerja, iklim organisasi berpengaruh terhadap kinerja pra­ju­rit TNI AL, komitmen organisasi tidak mampu meme­dia­si pen­ga­ruh penerapan keselamatan dan kesehatan kerja (K3) terhadap kinerja, komitmen organisasi tidak ber­pe­nga­ruh mam­pu memediasi pengaruh remunerasi terhadap kinerja prajurit TNI AL, komitmen organisasi tidak mampu meme­dia­si pengaruh iklim organisasi terhadap kinerja
Public company CSR management based on local wisdom towards sustainable development Suwandi Suwandi; Jaka Waskito; Dien Noviany Rahmatika
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221666

Abstract

One form of the company's contribution to the maintenance and preservation of the surrounding community's finances is through the implementation of CSR based on local wisdom. Through this management, the company will be able to establish positive relationships with the community. This study uses a qualitative methodology, namely the methodology part of library research, and uses secondary data obtained through document analysis studies. The results of the study reveal that the management of CSR based on local wisdom by public companies leads to sustainable development and involves the implementation of the BRI Peduli Community Development Program. The program is to contribute to the improvement of environmental conditions, social conditions, and the economy. BRI Peduli's CSR program is implemented in three stages, namely socialization, implementation, and internalization. One of them is through the program carried out by PT BRI, the number of which continues to increase every year. The implementation and distribution of various programs and assistance from BRI demonstrates its commitment to sustainable development and the application of sustainable finance principles as a means of implementing Financial Services Authority Regulation 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies.
Systematic Literatur Review: Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan Denov Irnadianis Ifada; Tsalitsa Fatiimatuzzahra; Dr. Dien Noviany Rahmatika, S.E.,M.M.,Akt.,CA
Jurnal Warta Dharmawangsa Vol 18, No 3 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v18i3.4608

Abstract

Characteristics of audit committees Based on data from a number of companies, we identified several characteristics of audit committees that influence the level of fraudulent financial reporting. This writing aims to prove whether there is an influence of audit characteristics on fraudulent financial statements. The systematic literature review (SLR) method with the application of this method can be carried out to review and identify journals systematically, each process uses approved procedures. In this research, the data used includes articles, journals and other relevant documents. Synonym Search data can be analyzed or evaluated using the Publish or Perish (PoP) application which accesses the Crosscref database, a semantic schoolar. At the beginning the search was limited to 154 journals. Then a review and re-analysis of the remaining 80 journals can be carried out and the inclusion and exclusion criteria can be carried out, so that the results are 47 journals in accordance with the provisions. The research results show that they can be compared to experimental results or research findings. that there are audit committee characteristics that can have a negative influence in the context of financial statement fraud." 
Pengembangan Penelitian Green Accounting pada Database Scopus; Metode Systematic Literature Review Dien Noviany Rahmatika; Juli Riyanto Tri Wijaya
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.386

Abstract

Peningkatan suhu global dan terus menerusnya perubahan iklim di seluruh dunia menyebabkan fluktuasi suhu dan kondisi cuaca yang ekstrem dan sulit diprediksi. Akuntansi lingkungan pada dasarnya menekankan perlunya kesadaran perusahaan yang telah merasakan manfaat dari lingkungan untuk secara proaktif meningkatkan upaya meminimalisasi isu-isu lingkungan. Tujuan dari literatur ini untuk mengetahui seberapa luas penelitian tentang green accounting yang telah dilakukan oleh penelitian sebelumnya yang sudah terbit pada jurnal-jurnal yang telah terindeks scopus. Penelitian ini merupakan penelitian kualitatif yang menggunakan teknik studi literatur pada 175 artikel penelitian. Sumber penelitian yang digunakan adalah penelitian-penelitian yang terbit di jurnal yang telah terindeks scopus dari tahun 2017-2023 kemudian diolah dengan menggunakan software vosviewer versi 1.6.18. Hasil penelitian menghasilkan bahwa China merupakan negara yang telah mempublikasikan penelitian green accounting terbanyak pada jurnal-jurnal yang telah terindeks scopus. Penelitian terkait green accounting yang telah berhasil terbit di jurnal-jurnal terindeks scopus sebagian besar berafiliasi pada Ministry of Education of the People’s Republic of China dengan subjek area “business, management, and accounting”.
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 Growth Opportunities, Intensitas Modal, dan Debt Covenant Terhadap Konservatisme Akuntansi: Kajian Literatur Review Daffa Putra Ananto; Mochammad Baehaqi; Dien Noviany Rahmatika
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2009

Abstract

Accounting conservatism is a principle that tends to recognize very rapid losses that usually will cause a delay in recognized income so that it can be realized. This principle is important to ensure more prudent and reliable financial statements. However, any causes that have an impact on the conservative financial reporting process are still debated among researchers and practitioners. This study aims to investigate and show how Growth Opportunities, Capital Intensity, and Debt Covenants affect Accounting Conservatism. This study uses an approach in the form of a Structured Literature Review (SLR), where several journals that have been published between 2016 and 2023 will be analyzed systematically. A total of 59 journals are used as sources in this study. The literature will be grouped according to relevant concepts and arranged into themes that are used to further explore the effects that accounting conservatism will have. The end of the study shows that Growth Opportunities have absolutely no impact on Accounting Conservatism, which shows that companies with high growth opportunities tend to be less conservative in their financial reporting. On the other hand, Capital Intensity shows a significant positive effect, which means that companies with high Capital Intensity are more likely to implement Accounting Conservatism. Meanwhile, Debt Covenant does not show a significant effect on accounting conservatism.
Analisis Pengaruh Keterlibatan Pengguna, Dukungan Manajemen Puncak terhadap Kinerja Sistem Informasi Akuntansi Diandra Oktafiandri; Nafala Maharani Pangesti; Dien Noviany Rahmatika
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 3 (2024): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i3.2126

Abstract

The use of a computerized accounting information system can help in the processing of company data so that from this data it will produce information that is useful for the company. This study uses a systematic approach to review the literature. The results of this research aim to determine the influence of formalization of system development, the involvement of AIS users, to provide real experience about the use of computerized information systems can help organize business information in such a way that it produces useful information for business. This study uses a systematic literature review. The results to find out the research aimed at the results of system development, the role of users of accounting information systems, analyze the impact of accounting system performance and the user's ability to work on projects, and provide empirical evidence. This research method uses the systematic review method (SLR) to analyze journals and articles. In addition, the purpose of this study is to determine the impact of user understanding level, peak management support, and user interest in performance. By analyzing journals and articles published between 2015 and 2024, the study focuses on the impact of key management systems that help users participate in the performance of accounting systems. Fifty journals are used as sources in this journal research. The impact of the accounting information system and the user's ability depends on the business's motivation for the process. This research method uses the systematic review method (SLR) to analyze journals and articles. In addition, the purpose of this study is to determine the impact of user understanding level, peak management support, and user interest in performance. An analysis of journals and articles published between 2015 and 2024, focusing on the influence of senior management on user participation in the performance of accounting systems, Fifty journals were used as sources in this journal study.
Sistem Kajian Literatur : Pengaruh Bisnis E-Commerce Terhadap Permintaan Jasa Audit E-Commerce Adinda Ayu Prameswari; Nur Amalina Widya Pangestika; Siti Fadilla Masitho; Dien Noviany Rahmatika
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2083

Abstract

Internet usage has increased rapidly in recent years. Following its development, many companies have become more competitive by cooperating with electronic commerce or e-commerce. The ability to conduct transactions between two or more people using a computer network is called e-commerce. In e-commerce, all transactions are conducted electronically and some accounting systems can be accessed by external parties, thus affecting the internal control of the company. This raises new issues related to business operations, licensing and security of company assets. Since all evidence is electronic, this change also affects the company's audit work carried out by external auditors. External auditors need to understand the internal accounting control system to obtain reliable evidence. External auditors must use audit software to collect evidence, analyze evidence, and test internal and external controls. Therefore, the purpose of this study is to determine whether there is a significant influence between audit information and e-commerce on audit services. This study uses a systematic literature review (SLR) to systematically analyze most articles published between 2019 and 2024.
Systematic Literature Review (SLR): Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Ukuran Perusahaan terhadap Nilai Perusahaan Putri Dwi Yanti; Nur Mala Sari; Dien Noviany Rahmatika
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.2089

Abstract

The purpose of this study is to evaluate the impact of dividend policy, debt, and firm size on firm value.. This study uses the systematic literature review (SLR) method. In this process, researchers collect, read, analyze, and organize previous journals to find important topics related to company policy. They found 55 relevant journals, some of which were selected as samples for the study. In the end, the authors collected 50 journals related to the research topic. According to the study results, the use of debt strategy has no effect on firm value, instead the use of dividends affects it negatively. This study also states how the use of debt and dividends increase each other and firm size has a good influence on firm value, although debt policy is not very important independently, debt policy is also related to dividend policy and may have an effect on firm value. Many findings have been obtained from research on the relationship between firm value, debt policy, dividends, and firm size. The parties involved also gained important cognition from this research.
Co-Authors A, Amirah Abdulloh Mubarok Acep Komara Achmad Irwan Hamzani Ade Sumarni Adelia Nur Iftikhor Adilah Permananingrum Adinda Ayu Prameswari Adis Salsabila 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 Aminul Fajri Amir, Naufal Fikri Amirah, Amirah Anisah Hanan Nabilah Annisa, Yolanda Ayu April Lia Hananto Aravik, Havis Aris Slamet Widodo Armya Mulya Asya, Putri Asti Noor AYUNING TIYAS, AYUNING Azah Tul Muazah Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Balqis Maharani 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 Dzakwan, Abdillah Eichler, Luiz Eka Alfiyah N 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 Febriyanah, Winny Vidya Fianda Prathitaningtyas Firly Ni’matussyifa Firman Mansir Firmansyah, Fahmi Gashimov, Denis Gashimov, Elchin Gatot, Gatot Supangkat Samidjo Gunistiyo Gunistiyo, Gunistiyo Hari Setiyawati Harira, Bei Heraputri, Adelya Dwi Hersanti, Dessi Wahyu Hudayani, Irvani Ibnu Muttaqim Ibnu Muttaqin Iftikhor, Adelia Nur Ikfi Herowati Maghfiroh Ikwan Mustafa Indi Rakhmawati Indri Widjayanti Intan, Seri Ira Maya Hapsari Irawan, Bei Harira Irwan Irwan Irwan Prasetyo Jaka Waskita Jaka Waskito Jaka Waskito JOKO MARIYONO Juli Riyanto Tri Wijaya Kharisma Febriani Kisri Endang Komara , Acep Kurniati, Afifah Linggar Sekar Kemuning Mahadianto, M. Yudi Manda Azalia Nur Raissa Masitho, ,Siti Fadila Maulida Dwi Kartikasari Mawaddah, Dien Mei Rani Amalia Meyrawati A, Octania Mochammad Baehaqi Mohammad Arridho Nur Amin Mr. Tabrani Muhammad Bahrudin Mulyana, Septi Mulyantini, Sri Muttaqin, Ibnu Nabila Nur Maulida 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 Noor Zuhry, Noor Novi, Novi Caroko Nugroho, Muhammad Fakhri Nur Amalina Widya Pangestika Nur Anisa Nur Mala Sari Nurhikmah, Suci Nurrochmi, Eka Alfiyah Pangestika, Nur Amalina Widya 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 Raissa, Manda Azalia Nur Ramadani, Deni Rapina Rapina Ratnani, Erni Refi Mariska Fitriani Ricky Yulianto Prabowo Ririn Priska 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 Shailla Nisa Lidiawati Silva, Tiago 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 Sugiharto, Unggul Sujarwo, Makmur Sulistiana, Nadya Ayu Sulistianingsih, Endang Sulistiyowati, Lisa Harry Sumarno Sumarno Sumarno Susilawati, Agnes Dwita Suwandi Suwandi Suwandi Suwandi Suwandi Syafana, Firziawan Adam Syafira Salsabilla Syifa Indah Aurora Salsabila 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 Wahyu Dwi Yulihapsari Widjayanti, Indri Winda Meilia Wisman Indra Angkasa Yoga Prihatin Yuniarti Herwinarni Yunita, Eva Anggra Yunus, Nur Rohim Yustia Hapsari, Yustia Zarkasih, Aditiya Zenn, Darell