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Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review Tamala Salavia; Putri Seftiana Fitri; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.281

Abstract

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.
Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Fraud: Systematic Literature Review Kharisma Febriani; Firly Ni’matussyifa; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.318

Abstract

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.
Village Assistance Through The Development Of Islamic Syiar Programme In Grinting Village Bulakamba Brebes Purnomo, Halim; Novi, Novi Caroko; Gatot, Gatot Supangkat Samidjo; Widodo, Aris Slamet; Nano, Nano Prawoto; Rahmatika, Dien Noviany
ASEAN Journal of Empowering Community Vol. 2 No. 2 (2022): ASEAN Journal of Empowering Community
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/ajecom/vol2issue2.37

Abstract

Syi'ar Islam must be instilled as early as possible in children through several religious programmes ranging from da'i training, reading and writing the Qur'an and other religious activities. Seeing and referring to today, many children cannot be categorised as individuals with good character and following the teachings of Islam. Without a solid foundation, children will be easily influenced by foreign cultures and habits that are far from good. If from an earl, we began to be formed into from an early age dual with religious ca character, then children can distinguish between good and evil when evil grow up. The Qur'an is a guide to life and will never be eroded by the times. Early childhood equipped with Al-Qur'an education is expected to grow into individuals with noble character. Furthermore, one way to understand the Qur'an is to be able to read and write. In kindergarten, children are provided with Qur'an education by learning to read and write the Qur'an. Educators in kindergarten have carried out assistance, coaching and training of the Qur'an in children with various methods to make it easier to understand and understand and not boring for children.
Village Transformation through SDGs Concept: Tackling Digital Crime, Stunting, Improving Religiousness through Education and Waste Management: Community Service Syafana, Firziawan Adam; Purnomo, Halim; Fauzi, Aulia Andhara; Dzakwan, Abdillah; Zenn, Darell; Mawaddah, Dien; Satria, Enggi Fajar Dimas; Al Farizi, Iqbal Luthfiansyah; Nugroho, Muhammad Fakhri; Amir, Naufal Fikri; Asya, Putri Asti Noor; Annisa, Yolanda Ayu; Rahmatika, Dien Noviany
ASEAN Journal of Empowering Community Vol. 4 No. 2 (2024): ASEAN Journal of Empowering Community
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/ajecom/vol4issue2.58

Abstract

This article discusses village transformation through the implementation of the Sustainable Development Goals (SDGs) concept with a focus on tackling digital crime, stunting, and increasing religiosity. In this context, the village integrates digital approaches in education and waste management as part of sustainable development efforts. Tackling digital crime is done through community socialization and education on cyber threats, while health and nutrition programs are implemented to address stunting. In addition, increased religiosity is achieved through education at the Qur'anic Education Park (TPA) by utilizing technology to strengthen religious values. Effective waste management is also part of the initiative to maintain environmental health and quality of life. This article examines the impact of this transformation on the village community and how the synergy between technology, health, education and religiosity can support the overall achievement of the SDGs.
Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress Syifa Indah Aurora Salsabila; Cindy Julia Putri; Dien Noviany Rahmatika
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3168

Abstract

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.
Analisis Pengaruh Kebijakan Pajak Terhadap Investasi Teknologi Digital Di Era Industri Naella Amalia Sri Amai; Eva Aditya Putri; Dien Noviany Rahmatika
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i3.374

Abstract

The industrial era 4.0 has triggered major transformation in various sectors, especially through the adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and cloud computing. Investments in digital technology have become very important for companies to increase operational efficiency and global competitiveness. Favorable tax policies can play a significant role in encouraging companies to invest in these technologies. Tax incentives such as tax deductions for research and development (R&D) and tax credits for technology investments can help reduce the financial burden on companies and encourage them to allocate more resources into digital technology. However, the implementation of supportive tax policies often faces challenges such as a lack of awareness and understanding of taxpayers, the complexity of tax administration, and policy instability. Socialization and education regarding the benefits of tax incentives, simplification of administrative procedures, and policy stability are very important to increase the effectiveness of tax policies. Supportive regulations, such as intellectual property rights protection and cybersecurity, also play an important role in creating confidence among investors and companies. Collaboration between the government and the private sector can produce policies that are more suited to needs on the ground and increase the use of tax incentives. Although the Indonesian government has recognized the importance of digital technology and introduced various initiatives, there are still significant challenges to overcome. This research analyzes the influence of tax policy on digital technology investment in the industrial era 4.0, with the aim of providing recommendations for more effective and efficient policies in supporting digital transformation in Indonesia.
STRATEGI PENGEMBANGAN KUALITAS BUMDES; PENDEKATAN MODEL TETRAPRENEUR SERTA KEMITRAAN DENGAN PERGURUAN TINGGI DAN PERBANKAN Rahmatika, Dien Noviany; Subroto, Setyowati; Indriasih, Dewi; Prihadi, Deddy
Jurnal Industri Kreatif dan Kewirausahaan Vol 2 No 2 (2019): Jurnal Industri Kreatif dan Kewirausahaan DECEMBER 2019
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.58

Abstract

Satuan wilayah terendah dalam perangkat ketatanegaraan di Indonesia adalah Desa. Setelah lahirnya UU Desa, perkembangan di Pedesaan memasuki era baru yang diharapkan dapat mendorong Desa untuk menjadi mandiri secara sosial, budaya, ekonomi dan politik. Dengan kata lain Desa diberikan otonomi (kebebasan) untuk penyelenggaraan kepemerintahan. Bentuk pemberdayaan pemerintah berkaitan dengan otonomi Desa adalah dengan memberikan kewenangan pengelolaan sumber daya yang dimiliki oleh Desa secara mandiri dan adaptif dengan membentuk Badan Usaha Milik Desa (BUMDes). BUMDes merupakan salah satu lembaga ekonomi masyarakat yang memiliki peran cukup strategis dalam meningkatkan perekonomian masyarakat di pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber daya yang dimilikinya untuk kesejahteraan masyarakat. Tujuan pengabdian pada masyarakat ini adalah melakukan pendampingan, pembinaan, monitoring BumDes dan mensosialisasikan bentuk strategi pengembangan BUMDes menggunakan Model Tetrapreneur dan pengembangannya dengan melibatkan Perguruan Tinggi dan Perbankan. Hasil dari pendampingan ini adalah diharapkan BumDes dapat lebih berhasil dalam kegiatannya, karena didampingi dari unsur akademisi dan perbankan. Dengan adanya BumDes yang maju maka perekonomian masyarakat desa ikut meningkat.
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.
Tingkat Kepuasan Masyarakat pada Pelayanan Kepolisian Resor Pemalang Prihadi, Deddy; 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.
ARTIFICIAL INTELLIGENCE AND AUDIT QUALITY: AN EMPIRICAL LITERATURE REVIEW FROM SCOPUS DATABASE Wijaya, Juli Riyanto Tri; Prasetyo, Irwan; Rahmatika, Dien Noviany; Indriasih, Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.61-76

Abstract

This study aims to explore the development and influence of Artificial Intelligence (AI) on audit quality through a comprehensive empirical literature review. Utilizing a qualitative research approach, the study systematically analyzes 325 peer-reviewed articles published in Scopus-indexed journals between 2010 and 2025. The selection was based on the keyword “Artificial Intelligence on Audit Quality” and focused exclusively on finalized, English-language scientific journal articles. The findings reveal a significant rise in scholarly interest in AI applications in auditing, particularly over the past five years, with AI being applied to enhance fraud detection, real-time data analysis, and risk assessment. However, the results also highlight substantial gaps, including limited auditor readiness, ethical and regulatory concerns, and uneven research distribution across regions and institutions. The conclusions emphasize that while AI holds transformative potential for auditing, its optimal impact requires integration with human expertise, ethical frameworks, and regulatory oversight. The study’s implications suggest that future research should prioritize explainable AI, interdisciplinary collaboration, and broader global participation to ensure equitable and effective adoption. Overall, this review provides critical insights for researchers, practitioners, and policymakers on aligning AI innovations with the strategic and ethical demands of modern auditing to improve audit quality and public trust in financial reporting
Co-Authors A, Amirah Abda Abda Abdulloh Mubarok Acep Komara Achmad Irwan Hamzani 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 Azahra, Niswa Naila Naya Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Balqis Maharani 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 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 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 Indi Rakhmawati Indri Widjayanti Indriyani, Lutfia Zahwa Intan, Seri Ira Maya Hapsari Irawan, Bei Harira Irwan Irwan Irwan Prasetyo Ismi, Hanum Salsabella Jaka Waskita Jaka Waskito Jaka Waskito JOKO MARIYONO Juli Riyanto Tri Wijaya Kharisma Febriani Kisri Endang Komara , Acep Kurniati, Afifah Linggar Sekar Kemuning M. Saiful Rizal Mahadianto, M. Yudi Manda Azalia Nur Raissa Masitho, ,Siti Fadila Maulida Dwi Kartikasari Mawaddah, Dien Mei Rani Amalia Merlin Diva Mefia Meyrawati A, Octania Mohammad Arridho Nur Amin Mr. Tabrani Muhammad Bahrudin Mulyana, Septi Mulyantini, Sri Nabila Nur Maulida 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 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 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 Ricky Yulianto Prabowo Rikha Asyifa Ati 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 Shabihah, Salwa 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 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 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 UNGGUL SUGIHARTO UNGGUL SUGIHARTO Utami, Wilfah Fiqhiani Wahyu Dwi Yulihapsari Widjayanti, Indri Winda Meilia Wisman Indra Angkasa Wulandari, Septiyana Yanti Puji Astutie Yoga Prihatin Yuniarti Herwinarni Yunita, Eva Anggra Yunus, Nur Rohim Yustia Hapsari, Yustia Zarkasih, Aditiya Zenn, Darell