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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 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 Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi 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
Dien Noviany Rahmatika
Universitas Pancasakti Tegal
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Accounting Understanding and IT Utilization in Improving Financial Report Quality Hari Setiyawati; Puji Rahayu; Dien Noviany Rahmatika; Dewi Indriasih
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2783

Abstract

The urgency of this research is the importance of knowing the factors that can improve the quality of financial reports. This study aims to test the effect of accounting understanding and utilization of information technology on the quality of financial reports. The population of this study was cooperatives in the DKI Jakarta area totaling 3,447 cooperatives. The sampling method used was a purposive sampling technique with the criteria of cooperatives that had NIK (Cooperative Registration Number) certification and a sample of 97 cooperatives was obtained. Data were analyzed using the Structural Equation Model and Smart PLS software was used as an analysis tool in this study. The research data used came from questionnaires collected from administrators, managers, and financial staff of the cooperative. The results of this study indicate that accounting understanding has a significant positive effect on the quality of financial reports, while the utilization of information technology does not affect the quality of financial reports.
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SUSTAINABILITY REPORTING ON FIRM VALUE WITH GREEN FINANCING AS MODERATING VARIABLE putri pratama, eva aditya; Rahmatika, Dien Noviany; Mubarok, Abdulloh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16187

Abstract

This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in the study was 89 companies, the sampling technique used purposive sampling which resulted in 22 sample companies x 5 years of research resulting in 110 observations. The data analysis method uses multiple linear analysis and moderation regression analysis. Individual test results show that environmental performance variables have a significant negative effect on firm value, sustainability reporting has no effect on firm value, green financing strengthens the effect of environmental performance on firm value and green financing does not moderate the effect of sustainability reporting on firm value. This finding highlights the importance of green financing in supporting environmental initiatives that impact firm valuation. Keywords: Environmental Performance, Sustainability Reporting, Green Financing, Firm Value
Kegiatan Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi Melalui Relawan Pajak Prasetyo, Irwan; Amirah, Amirah; Indriasih, Dewi; Rahmatika, Dien Noviany; Waskito, Jaka; Tri Wijaya, Juli Riyanto; Firmansyah, Fahmi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 3 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i3.8791

Abstract

Pengabdian ini bertujuan mengedukasi dan mendampingi masyarakat dalam pengisian SPT Tahunan melalui pelayanan secara langsung. Selama periode dua bulan, tepatnya dari Februari hingga Maret 2025, sebanyak 28 mahasiswa dari Fakultas Ekonomi dan Bisnis Universitas Pancasakti Tegal ditempatkan di Kantor Pelayanan Pajak Pratama Tegal. Dalam pendampingan ini mahasiswa Fakultas Ekonomi dan Bisnis yang bertugas sebagai  relawan pajak mempelajari pelayanan SPT Tahunan (formulir 1770S dan 1770SS via E-filling), pendampingan EFIN dan edukasi Pajak serta mendukung pemadanan NIK dan NPWP. Medote ini menggunakan Community Based Participatory Research (CBPR) dimana memiliki empat tahapan yaitu merekrut relawan pajak dengan seleksi masuk, pelatihan dan pembekalan, pelaksanaan kegiatan, dan tahap evaluasi. Tingkat keberhasilan kegiatan ini diukur berdasarkan jumlah wajib pajak yang berhasil melaporkan pajak per 31 Maret 2024 dan 31 Maret 2025, dimana tahun 2024 sebanyak 10.127.000 wajib pajak sedangkan tahun 2025 sebanyak 12.063.000 wajib pajak. Hal ini menunjukkan bahwa relawan pajak mampu mendampingi Wajib Pajak dalam mengatasi hambatan teknis serta memahami proses pelaporan secara elektronik, yang pada akhirnya mendorong peningkatan kesadaran dan kemandirian dalam melaksanakan kewajiban perpajakan berbasis sistem self-assessment. Selain bermanfaat bagi masyarakat, program ini juga memberikan pengalaman berharga bagi mahasiswa, menjadikannya sarana efektif memperkuat sinergi antara otoritas pajak, perguruan tinggi, dan masyarakat demi sistem perpajakan yang partisipatif dan berkelanjutan. 
Determinan Kualitas Laporan Keuangan Puskesmas dengan Mediasi Pemanfaatan Teknologi Informasi Sugiarti, Sri; Rahmatika, Dien Noviany; Akyuwen, Roberto; Setyowati, Ratna Faridah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2542

Abstract

Delays in reporting, errors in budget recording and calculation, and low compliance with Government Accounting Standards (GAS) reflect weak financial governance. This phenomenon demonstrates the complexity of problems in Community Health Center financial management that have the potential to affect public service accountability and public trust in health sector financial governance. This study aims to analyze the influence of internal control systems, financial literacy, and human resource competency on the quality of Community Health Center financial reports, with the use of information technology as a mediating variable. This study is motivated by the low quality of financial reporting in Community Health Centers in Brebes Regency, as indicated by late reporting, budget recording errors, and low compliance with Government Accounting Standards. This study uses a quantitative approach with a survey method of 196 respondents selected by cluster random sampling from 38 Community Health Centers. Data were analyzed using the Structural Equation Modeling (SEM) method based on Smart PLS. The results show that internal control systems, financial literacy, and human resource competency are three key variables that can improve the quality of financial reports in a directive manner. The internal control system showed the strongest impact (t = 2.454), followed by human resource competency (t = 2.850) and financial literacy (t = 2.845). All of these variables also contribute to increasing the adoption of information technology, with human resource competency providing the highest contribution (t = 5.399). Information technology itself has a significant influence on the quality of financial reports (t = 3.434). This finding has important implications for improving financial governance in the primary healthcare sector through strengthening human resource capacity, financial literacy, internal control systems, and digital transformation.
PENGARUH KOMISARIS INDEPENDEN, FINANCIAL DISTRESS, DAN AUDITOR SWITCHING TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI : (Studi Empiris Pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia Tahun) Widjayanti, Indri; Rahmatika, Dien Noviany; Susetyo, Budi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3272

Abstract

Introduction: Integrity of financial statements is an important characteristic that enables financial reporting to be transparent, honest, and fair, reflecting the condition of the company and can be trusted by stakeholders.Methods: . The technique used is descriptive, quantitatively, with secondary data from healthcare sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample was taken using purposive sampling, resulting in 116 observations from 29 companies. The analysis was carried out using multiple linear regression and model-based regression analysis (MRA) with SPSS version 22.Results: The results indicate that, to some extent, independent commissionaires and financial distress have an adverse impact on the integrity of financial statements. In comparison, an auditor switching has no effect. Company size strengthens the influence of independent commissionaires and economic distress, but does not model the impact of auditor switching. Simultaneously, the three variables have a significant effect on the integrity of financial statements. These findings provide important insights for stakeholders in improving the transparency and accountability of financial statements in the healthcare sector. Keywords: Integrity of Financial Statements, Independent Commission, Financial Distress, Auditor Switching, Company Size  
DAMPAK PERTUMBUHAN PENJUALAN, CURRENT RATIO, ROA DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Prasetyo, Irwan; Rahmatika, Dien Noviany; Tri Wijaya, Juli Riyanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1381

Abstract

Descriptive statistics, classical assumption tests, multiple linear analysis, hypothesis testing, and coefficient of determination are the analysis tools used in this study, which aims to ascertain the effects of sales growth, current ratio, ROA, and asset structure on capital structure. The population used in this study consisted of 84 food and beverage companies listed on the Indonesia Stock Exchange (IDX), and the sample used in this study consisted of 24 companies over a 4-year period. The study’s methodology was quantitative, and the data used was secondary. The findings show that capital structure is positively impacted by sales growth, current ratios negatively by ROA, and asset structure has no effect on capital structure, while sales growth, current ratio, ROA, and asset structure all have simultaneous effects on capital structure.
Akselerasi Literasi Kewirausahaan dan Pendampingan UMKM melalui Inovasi Digital dan Jejaring Kolaboratif di Kecamatan Kalibening Kabupaten Banjarnegara Rahmatika, Dien Noviany; Indriasih, Dewi; Prihatin, Yoga; Zuhry, Noor; Sugiharto, Unggul; Wibowo, Agus; Wijaya, Juli Riyanto Tri
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 7 (2025): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i7.3002

Abstract

Transformasi digital telah menjadi katalis penting dalam memperkuat kapasitas dan daya saing usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan literasi kewirausahaan, penguasaan teknologi, serta lemahnya jejaring kolaboratif masih menjadi hambatan signifikan, termasuk di Kecamatan Kalibening, Kabupaten Banjarnegara. Pengabdian ini bertujuan mengeksplorasi akselerasi literasi kewirausahaan dan pendampingan UMKM melalui inovasi digital dan jejaring kolaboratif dengan melibatkan mahasiswa Kuliah Kerja Nyata (KKN). Metode kualitatif digunakan dengan melibatkan 25 pelaku UMKM dan 30 mahasiswa melalui observasi partisipatif, wawancara mendalam, serta focus group discussion (FGD). Analisis tematik digunakan untuk mengidentifikasi pola, pengalaman, dan dampak program. Hasil menunjukkan adanya peningkatan signifikan dalam literasi kewirausahaan sebesar 35% dan kenaikan penjualan rata-rata 15–20% setelah tiga bulan implementasi. Program pendampingan berhasil menguatkan aspek manajemen usaha, inovasi produk, digital marketing, adopsi e-commerce, sistem pembayaran digital, dan pencatatan keuangan berbasis aplikasi. Peran mahasiswa teridentifikasi sebagai agen transfer pengetahuan, fasilitator digital, broker kolaborasi, dan katalis inovasi. Selain itu, terbentuk forum jejaring UMKM lintas sektor yang memperkuat akses pasar, bahan baku, serta peluang kerja sama bisnis berkelanjutan. Meski masih dihadapkan pada keterbatasan infrastruktur internet, resistensi sebagian pelaku, dan keterbatasan modal, program ini membuktikan efektivitas pendekatan kolaboratif dan partisipatif dalam memberdayakan UMKM pedesaan. Pengabdian ini berkontribusi pada model pengabdian masyarakat berbasis digital yang dapat direplikasi di daerah lain dengan karakteristik serupa.
Pengaruh Green Intellectual Capital Index, Biaya Corporate Social Responsibility, dan Green Accounting terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Raissa, Manda Azalia Nur; Rahmatika, Dien Noviany; Firmansyah, Fahmi
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.48569

Abstract

From 2020 to 2024, this study explores the effects of Green Intellectual Capital, Corporate Social Responsibility costs, and Green Accounting on financial performance. The research uses data from mining companies listed on the Indonesia Stock Exchange and treats company size as a moderating variable. A quantitative methodology is adopted for this study, which relies on secondary data. Multiple linear regression analysis is the primary method used to examine the data, which was collected from the firms' annual and sustainability reports. The findings of this research are anticipated to highlight the significance of Green Intellectual Capital management, CSR investments, and Green Accounting implementation in boosting financial performance. Furthermore, the study examines the moderating role of company size on the relationships between these variables, providing valuable strategic recommendations for fostering sustainable business practices within the mining sector. This research should contribute to the field of sustainability and provide a roadmap for companies to enhance their financial performance with eco-friendly practices.
Pengaruh Praktek Akuntabilitas, Moralitas dan Penyajian Laporan Keuangan terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa Ramadani, Deni; Rahmatika, Dien Noviany
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 2 (2021): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.594 KB) | DOI: 10.24905/jabko.v1i2.16

Abstract

Penelitian ini bertujuan untuk mengetahui terdapat pengaruh Praktek Akuntabilitas, Moralitas, Penyajian Laporan Keuangan, terhadap Pencegahan Fraud pengelolaan dana desa di Kecamatan Songgom Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif, yaitu dengan penyajian hasil penelitian dalam bentuk angka-angka yang kemuadian dije­las­kan dan diinterpretasikan dalam suatu uraian guna menguji hipotesis. Populasi dalam pene­li­ti­an ini adalah pihak-pihak yang terlibat dalam pengelolaan dana desa di Desa Kecamatan So­ng­­gom. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari res­pon­den yang mengisi kuesioner. Alat yang digunakan dalam penelitian ini menggunakan ana­li­sis regresi liniear berganda. Berdasarkan hasil dari penelitian ini diketahui bahwa praktek akun­tabilitas tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa dike­camatan songgom, moralitas dan penyajian laporan keuangan berpengaruh positif ter­ha­dap pencegahan fraud dalam pengelolaan dana desa dikecamatan songgom.
Pengaruh Struktur Modal, Kompleksitas Operasi Perusahaan, dan Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Mulyana, Septi; Rahmatika, Dien Noviany; Fajri, Aminul
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 1 (2022): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.798 KB) | DOI: 10.24905/jabko.v3i1.37

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Kompleksitas Operasi Perusahaan dan Mekanisme Good Corporate Governance terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan energi yang terdaftar di BEI periode tahun 2017-2021. Pengambilan sampel dilakukan dengan metode purposive sampling, sampel yang digunakan sebanyak 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional berpengaruh positif dan signifikan, sedangkan variabel lain yaitu struktur modal, kompleksitas operasi perusahaan dan kualitas audit tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
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