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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Ilmu Manajemen (JUIIM) JURNAL ECONOMINA Jurnal Manajemen Bisnis Kewirausahaan Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Amnesty: Jurnal Riset Perpajakan CREATIVE: Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen
Imam Hidayat
Universitas Muhammadiyah Tangerang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Hutang, Kepemilkan Saham, Dewan Komisaris, dan Kepemilikan Manajerial Terhadap Pengungkapan Tanggung Jawab Sosial Rusmiati Rusmiati; Dirvi Surya Abbas; Imam Hidayat; Djenny Sasmita
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i1.742

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh hutang, kepemilikan saham, dewan direksi, dan kepemilikan manajerial terhadap pengungkapan Corporate Social Responsibility. Penelitian ini dilakukan untuk mengisi gap permasalahan dimana hasil penelitian terdahulu menunjukkan hasil yang belum konsisten. Studi dilakukan di perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2015 - 2021. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan Corporate Social Responsibility yang tercantum dalam laporan tahunan dan diterbitkan oleh masing-masing perusahaan lewat situs Bursa Efek Indonesia yang dapat diakses di alamat https://www.idx.co.id. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan total sampel 56 unit. Hasil penelitian menunjukkan bahwa hutang berpengaruh terhadap pengungkapan Corporate Social Responsibility, kepemilikan asing berpengaruh terhadap pengungkapan Corporate Social Responsibility, dewan direksi tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, dan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility . Secara simultan, hutang, dan kepemilikan saham asing berpengaruh terhadap pengungkapan Corporate Social Responsibility.
Pengaruh Leverage, Umur Perusahaan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Perataan Laba Sri Wahyuni; Dirvi Surya Abbas; Imam Hidayat; Reni Anggraeni
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i1.746

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh laverage, Umur perusahaan, Kepemilikan Manajerial, Dan Kepemilikan Institusional terhadap perataan laba pada perusahaan industri barang dan konsumsi yang terdaftar di abaursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini meliputi seluruh perusahaan industry barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah di tetapkan diperoleh 18 perusahaan. Jenis data yang di ambil adalah data sekunder yang di peroleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik data panel. Hasil penelitian menunjukan bahwa Kepemilikan Manajerial berpengaruh posistif signifikan terhadap perataan laba, leverage, umur perusahaan, dan kepemilikan institusional tidak memiliki pengaruh signifikan terhadap perataan laba, dan leverage, umur perusahaan, kepemilikan manajerial dan kepemilikan institusional secara bersama-sama berpengaruh terhadap perataan laba.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Irfan Fadholi Putra; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i1.789

Abstract

This study aims to determine the effect of institutional ownership, independent commissioners, audit committees, managerial ownership, and audit quality on the integrity of financial statements in service industry companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2015-2021 period. The population of this study includes all service industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 7 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple linear repression analysis using SPSS version 25 software. The results of the study show that partially the variables of Institutional Ownership and Audit Quality have no effect on the Integrity of Financial Statements, Independent Commissioners, Audit Committees, and Managerial Ownership have an influence on the Integrity of Financial Statements. Simultaneously, the variables of Institutional Ownership, Independent Commissioners, Audit Committees, Managerial Ownerships, and Audit Quality has an effect on the Integrity of Financial Statements.
Faktor-Faktor Yang Mempengaruhi Audit Report Lag: Apakah Audit Complexity Memoderasi? Apriansyah Saputra; Imam Hidayat
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 1 (2026): Article Research Maret 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i1.8041

Abstract

Abstrak Latar belakang: Ketepatan waktu penyampaian laporan keuangan auditan sangat penting untuk menjaga kredibilitas informasi keuangan yang digunakan oleh investor dan pemangku kepentingan. Namun, keterlambatan laporan audit masih sering terjadi pada perusahaan yang tercatat di Bursa Efek Indonesia, khususnya pada sektor consumer cyclicals. Maka dari itu, penelitian ini bertujuan menguji pengaruh audit capacity stress, inherent risk yang diproksikan dengan volatilitas laba, serta financial expertise CEO terhadap audit report lag dengan audit complexity sebagai variabel moderasi pada sektor consumer cyclicals di indonesia. Metode: Sampel penelitian terdiri dari 46 perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024 sehingga diperoleh 184 observasi perusahaan-tahun melalui metode purposive sampling. Analisis regresi moderasi digunakan sebagai metode analisis data. Hasil: Hasil penelitian menunjukkan bahwa audit capacity stress dan inherent risk berpengaruh positif dan signifikan terhadap keterlambatan laporan audit, sedangkan financial expertise CEO tidak berpengaruh signifikan. audit complexity memperkuat pengaruh audit capacity stress terhadap audit report lag serta memoderasi hubungan financial expertise CEO terhadap audit report lag dalam arah yang menurunkan keterlambatan, namun tidak memoderasi pengaruh inherent risk. Kesimpulan: Temuan ini menegaskan pentingnya pengelolaan audit complexity, audit capacity stress, dan inherent risk perusahaan untuk meningkatkan ketepatan waktu pelaporan keuangan auditan.
REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY Petty Aprilia Sari; Imam Hidayat; Yohanes August Goenawan
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
Determinants of audit quality: competence, independence, professional skepticism, and time budget pressure Ananta Pasya Octaviani; Eko Sudarmanto; Imam Hidayat
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43815

Abstract

Purpose:  This study aims to examine the effect of auditor competence, independence, professional skepticism, and time budget pressure on audit quality at Public Accounting Firms (PAFs) in the Tangerang Raya region. Methodology/approach: This study employs a quantitative research approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms in Tangerang Raya. The sampling technique used is purposive sampling. The collected data were analyzed using multiple linear regression analysis. Findings:  The results indicate that competence, independence, and professional skepticism have a positive and significant effect on audit quality. However, time budget pressure does not have a significant effect on audit quality, suggesting that auditors are able to maintain audit quality despite experiencing time constraints. Practical and Theoritical contribution/Originality: This study contributes theoretically by strengthening the application of attribution theory in explaining internal and external factors that influence audit quality. Research Limitation: This study is limited to auditors working at Public Accounting Firms in the Tangerang Raya region and only examines four independent variables, which may limit the generalizability of the results.
Influence of green accounting, sustainability reporting, and ESG on firm value with stakeholder pressure moderation Esa Nur Oktafianis; Imam Hidayat
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44607

Abstract

Purpose: This research looks into how ESG, eco-friendly accounting, and sustainability reports influence the worth of businesses, while considering stakeholder pressure as a factor that can change this effect. Methodology/Approach: A quantitative method is used to analyze 28 energy companies selected purposefully and listed on the IDX from 2022 to 2024. Panel data regression is applied. Findings: The study reveals that eco-friendly accounting positively impacts business value, whereas sustainability reports negatively affect it. In addition, The effect of environmental, social, and governance (ESG) factors on a company's value is limited. It also observes that although pressure from stakeholders might diminish the effect of sustainability reporting on a company's worth, it does not reduce the impact of eco-friendly accounting. Lastly, stakeholder pressure does not diminish the influence of ESG on business value either. Practical and Theoritical contribution/Originality: This study extends sustainability and stakeholder theory by introducing Stakeholder Pressure as a moderator and provides insights for optimizing sustainability practices in enhancing firm value. Research Limitation: In order to provide more thorough and broadly applicable findings, future studies are anticipated to include additional factors, longer observation times, and other sectors.
Membangun UMKM tangguh melalui edukasi pemisahan keuangan pribadi dan usaha Hustna Dara Sarra; Imam Hidayat; Kimsen Kimsen; Juana Noviyanti; Aan Ramadha Azkiya; Marsanda Apriyanti; Khoirunnisa Khoirunnisa
CREATIVE: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2026): CREATIVE: Jurnal Pengabdian Masyarakat - Juli
Publisher : SCM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65881/creative.v1i3.126

Abstract

Tujuan: untuk meningkatkan literasi keuangan peserta melalui edukasi pemisahan keuangan pribadi dan usaha serta pengenalan penyusunan laporan keuangan sederhana untuk mendukung pengelolaan UMKM yang lebih profesional dan berkelanjutan. Metode: kegiatan ini menggunakan webinar daring melalui Zoom Meeting dengan pendekatan edukatif yang mencakup penyampaian materi, diskusi interaktif, tanya jawab, dan evaluasi melalui observasi partisipasi serta umpan balik peserta.. Hasil: peserta memperoleh peningkatan pemahaman mengenai pentingnya pemisahan keuangan pribadi dan usaha, pencatatan transaksi keuangan, serta penyusunan laporan keuangan sederhana. Kegiatan juga meningkatkan kesadaran peserta untuk menerapkan pengelolaan keuangan yang lebih tertib sebagai upaya mendukung pengambilan keputusan, akses pembiayaan, dan keberlanjutan usaha. Kesimpulan: kegiatan pengabdian ini berhasil meningkatkan literasi keuangan peserta, khususnya dalam pemahaman dan penerapan pemisahan keuangan pribadi dan usaha serta pencatatan keuangan sederhana. Edukasi berbasis webinar berpotensi menjadi model yang efektif untuk mendukung pengelolaan UMKM yang lebih akuntabel, profesional, dan berkelanjutan. Kontribusi: pada penguatan literasi keuangan UMKM melalui model edukasi berbasis webinar yang mendukung penerapan pengelolaan keuangan usaha secara lebih profesional dan berkelanjutan.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.712

Abstract

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy
PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fani Apriliyani; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.722

Abstract

The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
Co-Authors Aan Ramadha Azkiya Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari Adelia Eka Resimasari Adityaningsih, Amelia Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Ananta Pasya Octaviani Anggi Aprilia Anggi Aprilia Anggun Munifatul Afifah Apriansyah Saputra Aprilliani Tri Wiyanti Ardiana Salsabila Putri Asri Fitri Annisa Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Djenny Sasmita Dwi Ayu Paradita Dwi Ayu Paradita Dwi Oktaviani Efta Widiyah Ekasari, Andini Eko Sudarmanto Eko Sudarmanto Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Esa Nur Oktafianis Fani Apriliyani Fani Apriliyani Farras Putri Ramadhani Febrian Pamela Febrianto, Hendra Galuh Firda Khalimatussyadiyah Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Hustna Sarra Dara Imas Kismanah Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irfan Fadholi Putra Irmadina, Zahra Puji Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juana Noviyanti Juli Anwar Kharinda Mitha Defitri Khoirunnisa Khoirunnisa Khusnul Khotimah Kimsen Kimsen Kimsen KIMSEN, KIMSEN Kurniawati, May Mulan Lutvia Istiqomah Marsanda Apriyanti Maulana, Lusiana Mega Fatimah Rosana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Mutia Kholisah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Perwithasari, Resi Petty Aprilia Sari Pika Prawesty Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Rachmania, Dewi Raden Doli Tejabaskara Rahardja, Liana Rahayu Nur Listiyo Ningsih Rara Andini Reni Anggraeni Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Susiana Nur Fita Sazali Zainal Abidin Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sri Wahyuni Suhariyanto Sukiranto, Sukiranto Susilawati Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widya Ayu Lestari wulan safitri Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni