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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Eksis: Jurnal Riset Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IJEB Multidisciplinary Indonesian Center Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Indonesia
Nanu Hasanuh
Universitas Singaperbangsa Karawang
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PENGARUH CAR, LDR, DAN BOPO TERHADAP NPL PADA BANK YANG TERDAPAT DI BURSA EFEK INDONESIA Asyadiah, Nessa; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2147

Abstract

ABSTRACT Credit is the most active and one of the biggest sources of pay for routin banks, so it requires more consideration for credit exercise when considering that each managing an account movement is confronted with different dengers. This thinks about points to look at the impact of CAR, LDR, and BOPO on Non-Performing Loans (NPL). The population of this think about is 43 banks on the IDX for the 2016-2021 period, based on purpose sampling, a sample of 6 banks was gotten. The analytical method used in this research is Multiple Linear Regression Analysis. Based on the test results, CAR and LDR have a negative and significant effect on NPL. Meanwhile, BOPO has a positive and significant effect on NPL. Keyword: CAR, LDR, BOPO, and NPL. ABSTRAK Kredit merupakan salah satu sumber pembayaran yang paling aktif dan terbesar bagi bank rutin, sehingga memerlukan pertimbangan yang lebih dalam pelaksanaan kredit mengingat setiap pengelolaan perpindahan rekening dihadapkan pada denger yang berbeda. Hal ini perlu diperhatikan untuk melihat dampak CAR, LDR, dan BOPO terhadap Non Performing Loan (NPL). Populasi penelitian ini adalah 43 bank di BEI periode 2016-2021, berdasarkan purpose sampling diperoleh sampel sebanyak 6 bank. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda. Berdasarkan hasil pengujian, CAR dan LDR berpengaruh negatif dan signifikan terhadap NPL. Sedangkan BOPO berpengaruh positif dan signifikan terhadap NPL. Kata Kunci: CAR, LDR, BOPO dan NPL
PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA PT UNILEVER INDONESIA TBK PERIODE 2016 - 2021 Putri, Andini; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2099

Abstract

ABSTRACT This study aims to determine whether there is an effect between short-term debt and long-term debt on profitability at PT Unilever Indonesia Tbk for the 2016-2021 period. This research is quantitative research. The analytical method used is multiple linear regression. The results of this study indicate that short-term and long-term debt at PT Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange does not have a significant effect on profitability.. Keywords : short term debt, long term debt, profitability ABSTRAK Penelitian ini bertujuan untuk mengetahui adakah pengaruh antara utang jangka pendek dan utang jangka panjang terhadap profitabilitas pada PT Unilever Indonesia Tbk periode 2016-2021. Penelitian ini adalah penelitian kuantitatif. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan Utang jangka pendek dan jangka panjang pada PT Unilever Indonesia Tbk yang tercatat di Bursa Efek Indonesia tidak memberikan pengaruh yang signifikan terhadap profitabilitas. Kata Kunci : utang jangka pendek, utang jangka panjang, profitabilitas
PENGARUH BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA USAHA (PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVARAGES YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2018-2021) Maharani, Azzahra Deafia; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4451

Abstract

ABSTRACT This study aims to determine the impact of production & distribution costs on operating profit in manufacturing companies in the food and beverage sub sector in 2018-2021 partially or simultaneously. In the research conducted, a descriptive method with a quantitative approach was used. The data source used is secondary data from financial reports published through Indonesia Stock Exchange website. This research was conducted by analyzing the classic assumption test, which consists of the following: Normality Test, Multicollinearity Test, Autocorrelation Test and Heteroscedasticity Test. The statistical analysis used is a multiple linear regression analysis. As well as hypothesis tests with partial test (t-test) and simultaneous test (F-test). Based on research showing that partial production and distribution costs have a significant impact on operating profit and at the same time production and distribution costs have a significant impact on operating profit. Keywords: Production Cost; Sale; Operating Profit ABSTRAK Pada penelitian yang dilakukan ini bertujuan agar dapat mengetahui pengaruh biaya produksi & penjualan terhadap labausaha pada perusahaan industri manufaktur sektor food and bevarages tahun 2018-2021 secara parsial ataupun simultan. Dalam riset yang dicoba, memakai tata cara deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan ialah data sekunder yang didapat dari laporan keuangan yang dipublikasi melalui website Bursa Efek Indonesia. Riset ini dilakukan dengan menganalisis uji asumsi klasik yang terbagi atas: uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heterokedastisitas. Adapun analisia statistik yang digunakan yakni analisis regresi linier berganda. Serta dilakukan uji hipotesis dengan uji parsial (Uji t) dan uji simultan (Uji F). Berdasar pada hasil riset yang menyatakan bahwa dengan cara parsial biaya produksi dan penjualan memiliki pengaruh yang signifikan terhadap laba usaha serta secara simultan biaya produksi dan penjualan dapat berpengaruh signifikan terhadap laba usaha. Kata kunci: Biaya Produksi; Penjualan; Laba Usaha
PENGARUH BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Istipani, Cindy Alifah; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2095

Abstract

ABSTRACT One of the company's goals is to earn a profit and the profit earned is expected to increase every year. The company strives to obtain quality profits, profits that increase every year. In estimating an increase in earnings in measuring earnings quality, one of the elements is earnings persistence. Earnings persistence is influenced by several factors, including deferred tax expense and leverage. The purpose of this study is to determine the effect of deferred tax expense and leverage on earnings persistence. The population for this research is the manufacturing sector companies in the consumer goods sector listed on the IDX in 2017-2020. The sample taken in this study used purposive sampling technique and the research sample obtained was 22 companies. The method used in this study is a quantitative method using multiple linear analysis techniques. The results showed that deferred tax expense had no significant effect on earnings persistence, and leverage had a negative and significant effect on earnings persistence. Keywords : Deferred Tax Expense, Leverage, Earnings Persistence ABSTRAK Salah satu tujuan perusahaan merupakan memperoleh laba dan laba yang diperoleh diharapkan akan mengalami peningkatan setiap tahunnya. Perusahaan mengusahakan untuk memperoleh laba yang berkualitas, laba yang mengalami peningkatan setiap tahunnya. Dalam memperkirakan peningkatan suatu laba dalam mengukur kualitas laba, salah satu unsurnya ialah persistensi laba. Persistensi laba dipengaruhi beberapa faktor, di antaranya ialah beban pajak tangguhan dan leverage. Tujuan dari penelitian ini untuk mengetahui apa pengaruh beban pajak tangguhan dan leverage terhadap persistensi laba. Populasi untuk penelitian ini yakni perusahaan sektor manufaktur bidang barang konsumsi yang tercatat di BEI tahun 2017-2020. Sampel yang diambil pada penelitian ini menggunakan teknik purposive sampling dan didapatkan sampel penelitian berjumlah 22 perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan teknik analisis linear berganda. Hasil penelitian menunjukkan bahwa beban pajak tangguhan tidak berpengaruh signifikan terhadap persistensi laba, dan leverage berpengaruh negatif dan signifikan terhadap persistensi laba. Kata Kunci : Beban Pajak Tangguhan, Leverage, Persistensi Laba
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Saputri, Firly; Hasanuh, Nanu; Suartini, Sri
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i1.4259

Abstract

ABSTRACT Taxes are an influential aspect to support the state budget. In Indonesia, taxes are the highest percentage of other income. Therefore, taxes are required for individuals who meet subjective and objective requirements. One of the tax subjects is the company, therefore the way the company carries out its tax obligations is influenced by the existence of corporate governance. The purpose of this study is to prove the effect of corporate governance on tax avoidance. The data used comes from secondary data in the form of financial reports obtained from the IDX website for the 2018-2020 period. The statistical method used is multiple linear regression analysis using SPSS version 25. This study involved 18 manufacturing companies. The sampling technique used is purposive sampling technique. The results of the study prove that institutional ownership, the proportion of independent commissioners, audit quality, and the audit committee have no significant effect on tax avoidance. Keywords: corporate governance; tax avoidance ABSTRAK Pajak merupakan aspek yang berpengaruh untuk menompang anggaran negara. Di Indonesia, pajak merupakan persentase tertinggi dari pendapatan lain. Oleh karena itu, pajak diwajibkan bagi orang pribadi yang memenuhi syarat subjektif dan objektif. Salah satu subjek pajak adalah perusahaan, oleh sebab itu cara perusahaan untuk menjalankan kewajiban perpajakannnya dipengaruhi oleh keberadaan corporate governance. Tujuan penelitian ini ialah agar membuktikan pengaruh tata kelola perusahaan terhadap penghindaran pajak. Data yang dipakai berasal dari data sekunder berbentuk laporan keuangan yang didapat dari website BEI pada periode 2018-2020. Metode statistik yang dipakai ialah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Penelitian ini melibatkan 18 perusahaan manufaktur. Teknik pengambilan sampel yang dipakai yakni teknik purposive sampling. Hasil penelitian membuktikan bahwasanya kepemilikan institusional, proporsi dewan komisaris idependen, kualitas audit, dan komite audit tak mempunyai pengaruh signifikan terhadap tax avoidance. Kata kunci: tata kelola perusahaan; penghindaran pajak
FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP EARNING PER SHARE PERUSAHAAN MAKANAN DAN MINUMAN DI BEI PERIODE 2016-2020 Khoeriyah, Aliya Binti; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.2111

Abstract

ABSTRACT This research was conducted as a tool to test the significance of Financial Leverage and Profitability on Earning Per Share (EPS) in Food and Beverage Companies on the IDX in 2016-2020. The research variables are Financial Leverage (X1), Profitability (X2) and Earning Per Share (Y) using the percentage unit of measure (%). The population is all Food and Beverage sub companies listed on the IDX, with a sample of 6 companies during 2016-2020. The data that has been collected is then processed using the ratio of Debt to Equity Ratio, Return on Assets and Earnings Per Share with the SPPS (Statistics Product and Service Solution) version 26 program. The hypothesis testing uses classical assumption tests, multiple linear analysis, coefficient of determination testing and hypothesis testing. From the research that has been done, it is found that Financial Leverage has no significant effect on EPS. While the independent variable ROA has an effect on EPS. Through this research, it is hoped that the company will further increase its profitability in order to get increased shares so that it can provide more benefits for the company and investors. Keywords: Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS) ABSTRAK Penelitian ini dilakukan sebagai alat uji pengaruh signifikansi Financial Leverage dan Profitabilitas terhadap Earning Per Share (EPS) di Perusahaan Makanan dan Minuman di BEI Tahun 2016-2020. Variabel penelitian yaitu Financial Leverage (X1), Profitabilitas (X2) dan Earning Per Share (Y) dengan menggunakan satuan ukur presentase (%). Populasi adalah seluruh perusahaan sub Makanan dan Minuman yang tercatat di BEI, dengan sampel 6 perusahaan selama tahun 2016-2020. Data yang sudah dikumpulkan kemudian diolah menggunakan rasio Debt to Equity Ratio, Return on Asset dan Eaning Per Share dengan program SPPS ( Statistic product and Service Solution) versi 26. Pengujian hipotesisnya digunakan uji asumsi klasik, analisis linear berganda, pengujian koefisien determinasi dan pengujian hipotesis. Dari penelitian yang telah dilakukan di dapatkan Financial Leverage tidak berpengaruh secara signifikan pada EPS. Sedangkan variabel bebas ROA ada pengaruh terhadap EPS. Melalui penelitian ini harapannya perusahaan lebih meningkatkan profitabilitasnya agar mendapatkan lembar persaham yang meningkat sehingga dapat memberikan manfaat lebih bagi perusahaan dan penanam modal. Kata Kunci : Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS)
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
Pengaruh Debt To Equity Ratio, Return On Asset Dan Growth Opportunity Terhadap Nilai Perusahaan Kristina, Kristina; Hasanuh, Nanu
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

The company’s value reflects investors expectations of potential future profits, as well as the risk associates with investing in the company. This studi aims to empirically examine the effect of Debt to equity ratio (DER), Return on asset (ROA), and Growth opportunity both partially and simultaneously on the value of compaines that use price to book value (PBV) in registered food&beverage companies. On the indonesia stock exchange for the 2019-2021 period. There were 12 samples that met the criteria and 36 observation data. The method used in this research is a quantitative method by taking data from annual financial reports. The hypothesis testing method used in thisa study is the multiple linear regresion analysis method. The result of this study prove that partially there is no effect of the Debt to equity ratio variable on firm value, the Return on assets variable has a positive effect on firm value, and the Growth opportunity variable has a positive effect on firm value.
Analisis Peneranapan Green Accounting Dan Kinerja Lingkungan Pada Kinerja Perusahaan: Kajian Studi Literatur Susilawati; Hasanuh, Nanu; Soedarwati, Ernie; Herdawati, Herdawati; Sopian, Dede
Indonesian Journal of Economic and Business Vol. 3 No. 2 (2025): NOVEMBER_IJEB
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijeb.v3i2.157

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan green accounting dan kinerja lingkungan terhadap kinerja perusahaan melalui pendekatan studi literatur. Green accounting merupakan sistem akuntansi yang memperhitungkan dampak aktivitas ekonomi terhadap lingkungan dengan memasukkan biaya dan manfaat lingkungan ke dalam proses pengambilan keputusan perusahaan. Sementara itu, kinerja lingkungan mencerminkan sejauh mana perusahaan mampu mengelola dampak ekologis dari operasionalnya secara berkelanjutan. Metode penelitian ini menggunakan literature review dari berbagai jurnal nasional dan internasional yang relevan. Hasil analisis menunjukkan bahwa penerapan green accounting secara konsisten berkontribusi positif terhadap peningkatan kinerja lingkungan dan kinerja perusahaan, baik dari aspek finansial maupun reputasional. Perusahaan yang menerapkan praktik akuntansi hijau lebih mampu meningkatkan efisiensi sumber daya, mengurangi risiko lingkungan, serta memperoleh citra positif di mata pemangku kepentingan. Dengan demikian, integrasi green accounting dan kinerja lingkungan menjadi strategi penting dalam mencapai keberlanjutan dan daya saing perusahaan di era ekonomi hijau.
SOCIALIZATION OF MOTIVATION AND DISCIPLINE IN ACCOUNTING TO ENHANCE PROFESSIONAL AWARENESS AMONG STUDENTS OF SMKN 3 KARAWANG Nanu Hasanuh; Sri Suartini; Achmad Nawawi; Nesti Hapsari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1828

Abstract

Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
Co-Authors Achmad Nawawi Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Alfiani, Nanda Yane Amanda Awalia Amanda, Nayla Febda Amelia Angraini M Amelia, Septi Andini Putri, Andini Andre Hendro Wijaya Anggi Pasca Arnu Anugrah Harika Putra Asyadiah, Nessa Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azhar, Putri Aulia Azizah Fauziyah Azzahra, Haniyah Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Erizon, Yelviana Muthmainnah Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdawati, Herdawati Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Istipani, Cindy Alifah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Khoeriyah, Aliya Binti Kristina Kristina Lukita, Carolyn Maharani, Azzahra Deafia Maritza, Yuke Dwi Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nandias Alfiana Rosi Nanin Diana Hediati Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nugraha Nugraha Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri, Viska Amelia Puttry, Mega Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Saputri, Ani Saputri, Firly Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Soedarwati, Ernie Solihin Sidik Sopian, Dede Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Susilawati Taruna, Alang Buwana Nurfahlefi Mardi Uliarta, Magdalena Wirman Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna