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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual Scientific Journal of Reflection : Economic, Accounting, Management and Business INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Kompetif JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah ASET Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Arastirma Jurnal Manajemen dan Profesional Muhasabatuna: Jurnal Akuntansi Syariah Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Akuntansi Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research Proceeding International Annual Conference Economics, Management, Business, and Accounting
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA TERHADAP NILAI PERUSAHAAN DENGAN STEM CEO SEBAGAI VARIABEL MODERASI Tantri, Margaret Retno; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This article aims to analyze the effect of greenhouse gas (GHG) emissions disclosure on firm value in Indonesia's energy sector, considering the CEO's educational background in STEM as a moderating variable. The phenomenon that triggered this research is the increasing attention to the environmental impact of companies, especially in the energy sector which is the second largest contributor to emissions in Indonesia. The method used in this study is regression analysis with data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The findings show that GHG emissions disclosure has a negative and significant relationship with firm value measured using Tobin's Q ratio. In addition, the CEO's STEM background does not show a significant moderating influence on the relationship. The implications of this study emphasize the importance of transparency in emissions disclosure and the need for more effective strategies in environmental management to increase firm value, as well as provide insights for decision makers within companies to consider STEM-based leadership in the management of environmental issues.
ETHICAL DYNAMICS IN CORPORATE GOVERNANCE: A GLOBAL PERSPECTIVE ON CORPORATE GOVERNANCE PRACTICES Diva Aulia Ni`masari; Pinky Permata Sari; Rohmawati Kusumaningtias
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 Mei (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

This article explores the crucial role of ethics in corporate governance (CG), emphasizing that good governance is not solely about legal compliance but about embedding ethical principles into corporate decision-making for long-term sustainability. Ethical governance strengthens stakeholder trust and mitigates risks associated with corporate misconduct, as illustrated by past scandals like Enron and Volkswagen. The study examines the ethical dynamics of corporate governance on a global scale, analyzing practices, challenges, and emerging standards across diverse cultural and regulatory contexts. Drawing insights from literature reviews, international reports (OECD, World Bank, UN Global Compact), and relevant case studies, the article highlights the roles of stakeholders, the interplay between cultural norms and legal frameworks, and the impacts of globalization and digitalization on ethical governance. The findings provide actionable recommendations to enhance ethical practices in corporate governance, aiming to build resilient, transparent, and socially responsible organizations in an increasingly interconnected world.
Capital Structure and Their Influence on Firm Value in Indonesia’s Consumer Cyclicals Sector Anggraeni, Dhea Puspita; Rohmawati Kusumaningtias; Muthohhari, Abdullah Hanif
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3377

Abstract

This study aims to analyze the effect of capital structure on the firm value of consumer cyclicals sector companies in Indonesia for 2018-2023. Capital structure is measured using Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER), and Long-term Debt to Asset Ratio (LDAR), while firm value is measured by Tobin's Q. The results showed that DER has a significant negative effect on firm value, where an increase in DER reduces Tobin's Q due to high debt that exceeds the optimal limit. In contrast, LDER has a significant positive effect, reflecting the success of long-term debt management to support firm value. However, DAR and LDAR have no significant effect, indicating that investors pay less attention to asset financing through debt. This study supports the trade-off theory that explains the optimal relationship between the use of debt and firm value. The research results are expected to be a reference for companies in managing capital structure to increase their firm value
PARADIGMA INVESTASI ASET PADA MASYARAKAT PETANI BERDASARKAN MENTAL ACCOUNTING Rahmawati, Rita Ayu; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Manajemen dan Profesional Vol. 6 No. 2 (2025): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v6i2.2561

Abstract

Penelitian ini berusaha untuk mendapatkan paradigma masyarakat petani dalam memaknai investasi aset berdasarkan kerangka mental accounting. Analisis Kualitatif dengan metode fenomenologi digunakan pada penelitian ini untuk me­nangkap fenomena investasi aset yang masyarakat petani lakukan, dengan diferensiasi keputusan yang menarik. Kami memeroleh data dari wawancara terhadap empat petani di Desa Pejok, Kecamatan Kepohbaru, Kabupaten Bojonegoro. Masyarakat petani memahami bahwa investasi aset merupakan hal yang penting dilakukan mengingat profesi petani yang rentan terhadap ketidakpastian penghasilan. Namun, masalah gagal panen memaksa mereka untuk bisa melakukan mental accounting pada pos-pos kebutuhan hidup, pendidikan anak, dan kebutuhan lainnya. Tidak jarang, opsi menggadaikan aset yang dimiliki menjadi satu-satunya pilihan yang tersedia untuk dilakukan, sembari menabung untuk kebutuhan hidup lainnya. Ketika kami memperkenalkan mental accounting dan diterapkan ke kehidupan masyarakat petani, mereka akan mulai menambah pos investasi aset menjadi pos yang masuk kedalam mental accounting mereka. Hal ini dapat berkontribusi merubah pola pikir masyarakat petani untuk lebih peduli dengan investasi demi masa depan mereka
Good Corporate Governance Dan Informasi Akuntansi: Keseimbangan Antara Tanggung Jawab Kepada Pemegang Saham Dan Stakeholder Desviani, Dicha Putri; Sinatra, Zaneta Ardelia Ruth; Sianipar, Christiani Martha Maharani; Kusumaningtias, Rohmawati; Kusumaningsih, Ambar
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Good Corporate Governance (GCG) dan informasi akuntansi adalah dua aspek penting tata kelola perusahaan yang terlibat dalam menciptakan kesimbangan tanggung jawab pemegang saham dan stakeholder. Berdasarkan kajian berbagai penelitian terdahulu, penerapan nilai-nilai GCG meliputi independensi, tanggung jawab, transparansi, akuntabilitas, dan kewajaran terbukti berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, sistem informasi akuntansi juga berperan penting dalam mendukung pelaksanaan GCG dengan menyediakan data keuangan yang akurat, andal, dan tepat waktu. Dengan integrasi kedua aspek tersebut, perusahaan dapat meningkatkan kepercayaan pemegang saham sebagai pemilik modal dan stakeholder melalui pelaporan yang transparansi dan akuntabel. Hasil kajian literatur ini menunjukkan bahwa keseimbangan antara tanggung jawab pemegang saham dan stakeholder dapat dicapai melalui penerapan GCG yang didukung oleh informasi akuntansi yang efektif.
Efektivitas Penerapan Good Corporate Governance Dalam Pencegahan Tindak Pidana Korupsi Pada Kasus Dugaan Penyalahgunaan Izin Pertambangan Di PT Timah, TBK Ramadhan, Aulia Wahyu; Rahmawati, Rizka Amalia; Anggraini, Aprilita Dina; Kusumaningtias, Rohmawati; Kusumaningsih, Ambar
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Kasus dugaan penyalahgunaan izin pertambangan yang melibatkan PT Timah Tbk mencerminkan lemahnya penerapan prinsip Good Corporate Governance (GCG) di sektor pertambangan, khususnya dalam hal transparansi, akuntabilitas, dan pengawasan internal. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan GCG dalam mencegah tindak pidana korupsi, dengan mengambil studi kasus pada PT Timah Tbk. Metode yang digunakan adalah kajian literatur dengan pendekatan kualitatif deskriptif, melalui analisis terhadap jurnal ilmiah, dokumen resmi, dan peraturan perundang-undangan yang relevan. Hasil penelitian menunjukkan bahwa meskipun PT Timah Tbk telah mengadopsi struktur GCG sesuai ketentuan, praktik korupsi tetap terjadi akibat lemahnya komitmen manajemen, ketidakefektifan pengawasan internal, serta tidak optimalnya fungsi dewan komisaris dan komite audit. Implikasi hukum dari kasus ini meliputi potensi sanksi pidana dan administratif, serta kerugian ekologis yang signifikan. Perusahaan telah merespons dengan memperkuat sistem pengendalian internal, menjalin kolaborasi dengan aparat penegak hukum, serta menerapkan pelatihan dan teknologi informasi untuk mendukung transparansi. Penelitian ini merekomendasikan penguatan budaya integritas, sistem pelaporan pelanggaran yang aman, dan edukasi GCG secara berkelanjutan sebagai langkah preventif terhadap korupsi. Implementasi GCG yang konsisten menjadi kunci dalam menciptakan tata kelola perusahaan yang bersih, berintegritas, dan berkelanjutan.
PENGARUH CORPORATE GOVERNANCE TERHADAP AGENCY COST PADA PERUSAHAAN PERBANKAN DI INDONESIA: THE INFLUENCE OF CORPORATE GOVERNANCE ON AGENCY COSTS IN INDONESIAN BANKING COMPANIES Fransisca, Theresia Adelia; Kusumaningtias, Rohmawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.556-573

Abstract

The research aims to determine the impact of the connection between corporate governance and agency expenses. The study's independent variables include the audit committee, management ownership, board of commissioners, and debt policy. The dependent variable used in this study is agency cost, which is computed using asset characteristics. This study also uses a control variable, namely company size. The population data used in this study are the banks registered on the Indonesia Stock Exchange between 2017 and 2021. Sampling technique using purposive sampling. The results of this study suggest that agency expenses are influenced by the board of commissioners and firm size. In contrast, there is no connection between the audit committee, management ownership, and debt policy, and agency expenses. The implication of this research is to minimize losses caused by the actions and policies of agents, principals are expected to continue to monitor the implementation of good corporate governance
Pelatihan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Putra, Rediyanto; Kusumaningtias, Rohmawati; Venusita, Lintang; Pujiono, Pujiono; Hidayat, Rendra Syarief
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p80-91

Abstract

Tujuan dari dilakukannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan mengenai pengelolaan keuangan keluarga di masa pandemi Covid-19 untuk menciptakan efektivitas dan efisiensi keuangan keluarga. Kegiatan pengabdian ini akan dilakukan pada ibu-ibu di RT 02 dan RT 04 RW 10 Desa Sumorame Kecamatan Candi Sidoarjo Jawa Timur. Secara umum, pelaksanaan kegiatan PkM ini telah berjalan dan diterima dengan baik. Hasil dari pelaksanaan PkM ini menunjukkan bahwa para peserta PkM mendapatkan tambahan pemahaman mengenai tata kelola keuangan keluarga di masa pandemi, hal ini didasarkan pada bukti nilai dari latihan soal yang menunjukkan bahwa rata-rata tingkat pemahaman materi dari para peserta pelatihan keuangan keluarga adalah sebesar 53%. Beberapa saran yang diajukan berdasarkan hasil pelaksanaan program pengabdian yaitu perlu untuk adanya penyesuaian jadwal dan metode pelaksanaan program pengabdian ketika dilakukan di masa pandemi COVID-19 atau masa-masa dengan tingkat ketidakpastian yang tinggi, tingkat koordinasi yang baik antar anggota pelaksanaan sangat dibutuhkan untuk tercapainya program, dan perlu adanya inovasi penyampaiaan materi agar audience tidak merasa bosan dan semakin semangat untuk menambah pengetahuan. Kegiatan ini diharapkan dapat menghasilkan beberapa luaran penting seperti 1 modul pengelolaan keuangan keluarga, 1 artikel jurnal pengabdian, 1 artikel media masa, dan 1 video pelaksanaan program.
Pemberdayaan Bumdes Bojonegoro Melalui Kemandirian Pengelolaan Website Putra, S.E., MSA, Rediyanto; Kusumaningtias, Rohmawati; Pujiono, Pujiono; Siregar, Cantika Sari; Hidayat, Rendra Arief; Prasetyo, Eko
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p1-8

Abstract

This service activity will be carried out at BUMDES located in Kapas Village, Kapas District, Bojonegoro Regency, East Java. This group experienced several problems, namely the lack of knowledge about the use of Information and Communication Technology for BUMDES businesses and the unavailability of BUMDES website media that can be used to manage and disseminate information to the public. Therefore, this activity provides solutions as follows: training on the use of Information and Communication Technology to BUMDES managers and the creation of websites and YouTube accounts as BUMDES media for digitally managing and disseminating information. The methods used in this community service activity are field surveys, lectures, demonstrations, practices, discussions, and distributing questionnaires. This PkM activity has been going well as shown from the results of the PkM activity survey that has been given to participants. This PkM activity succeeded in providing a number of outcomes that were given to partners in the form of website products, youtube accounts, and simple excel-based financial applications. In addition, this PkM also provides knowledge partners that can be used to manage the BUMDES business that has been run so that it becomes even better.
ANALISIS IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA PT BANK NEGARA INDONESIA (PER SERO) Tbk CABANG SURABAYA SELAMA PANDEMI COVID-19 Rohmah, Neilly Alfiatur; Hafsah, Salvany Maulida Rahma; Kusumaningsih, Ambar; Kusumaningtias, Rohmawati
Jurnal Manajemen Vol. 12 No. 1 (2022): JURNAL MANAJEMEN VOL. 12 NO. 1 JUNI 2022
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v12i1.3082

Abstract

The purpose of this research is to find out and analyze the implementation of the principles of Good Corporate Governance at PT Bank Negara Indonesia (Persero) Tbk Surabaya Branch during the Covid-19 pandemic. Descriptive qualitative research methods are used by using secondary data from financial reports, websites, journals, and other literacy sources. Based on the analysis carried out, it was found that the GCG applied to Bank BNI (Persero) has been implemented properly and in accordance with the principles of transparency, accountability, independence, responsibility, and fairness during the covid-19 pandemic.
Co-Authors Abdullah Hanif Muthohhari Abidah Adelya Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Baihaqi Ahmad Hanif Setiawan Aini, Rahmaniar Cholifahtul Alexa Joy Valerie Alia Ariesanti Alima Putri Rahayu Ambar Kusumaningsih Amelia Candra Murti Aminah Imro’atus Sholiha Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita Aprilia Saputri ARIF HIDAJAD Arif Hidajad Ariqah, Nadia Faustina ASMARANI, MARLIA ASTI SALAMAH, SILKA Asyifa Putry Fadhilla Athifa Aswa Ramadhani Atika Maulydina Damayanti Soedibyo Aulia Putri Dewi Kartika Sari Aulia, Nisrina Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra Keisha Ramadhani Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Brisani Elmiga Kareri Cantika Sari Siregar Cantika, Marsha Carmelita Endera Choirina, Najwa Widya Christina Auqwinry Sarania Watat Damayanti, Novita Dwi Dandy Christian Vieri Daniar Pasha Prillia Adi Ningrum Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin Desviani, Dicha Putri Dewi ANGGRAENI DEWI ASMASARI, WANITA Dian Anita Nuswantara Diana Rahmasari Dias Permata Ukir Purbo Nata Dinisa Mareta Diva Prasetya Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Eky Julia Sabrina Erlina Sari Erly Rahmawati Faidhoh, Minchatul Maula Umi Farichatur Rizkiyah Fatmala, Nawang Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Fritzy, Viorelia Claressa Geoffrey Cliff Hartono Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hanny Nailussyifa Zahara Hariyati Hariyati Hariyati Hassanah, Annisa Uswatun Hendrik, Skolatiska Listyana Herbekti Riyandhono Hidayat, Rendra Syarief Hikmah, Daris Hilmawati, Mei Ruli Ninin Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indryani, Alifia Putri Ishma Nihayatul Mahmudah Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kusumanigsih, Ambar Kusumaningsih, Ambar Laili Dhurrotun Nafisa Laura Deswita Arfiandini Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Loucha Noveratissahaladifa Putri M. Zainul Abidin Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Maylinda Awalin Ma’rifatul Ummah Meilina, Sintya Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Muthohhari, Abdullah Hanif Nabila Putri Andriawan Nabila, Zaqiyatin Nabilah Khairina Zahro Naila Putri Amanda Natasya, Faiq Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Nerisafitra, Paramitha Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novia Yusfiyanti Laili Novita Riyanti Triastuti Novita Sari Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Puspita Novianti Ningrum Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Qurrotul Aini Rafael Dian Omega Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Rameyza Elya Ibnaty Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rendra Arief Hidayat Reni Aprilliya Linawati Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono Ritha Lidia Frare Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Roudhotun Ni’mah Safania Anindya Safina Naja Fauzi Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sandi Bagas Permana Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Selliya Fuji Destari Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shafira Sabitah Wanda Shanfariza Nevada Shella Nur Afifah Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tabitha Davu Aurellia Nugroho Tantri, Margaret Retno Tiara Dwi Rizqianti Tiara Salsabila Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Wa Ode Anagata Talitha Ibrahim Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yemima Narwastu Krissanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahra Nazila Faiza Zahro, Ana Masniatuz Zamrotus Syukriya Anwar