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Pupung Purnamasari
Universitas Islam Bandung
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FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA Pupung Purnamasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1035

Abstract

The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fraudulent and non-fraud. Then, the probit regression model is applied based on the results of the Beneish model to reclassify a bank as fraud or vice versa. The study revealed that the number of banks that were detected as experiencing the possibility of fraud was 41 banks for 5 years using the Beneish M-Score model approach. Then the results of testing using the Beneish M-Score which has been revised according to the characteristics of the banking itself are as many as 56 banks which have indicated that they have experienced fraud for 5 years. This study contributes to the fraud literature by providing evidence that fraud is widespread in the banking sector in Indonesia even though banks have strict regulations
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA Pupung Purnamasari
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6917

Abstract

This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.
Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? Rini Lestari; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.852 KB) | DOI: 10.22219/jrak.v12i2.21616

Abstract

This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays
Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy Pupung Purnamasari; Faradissa Abia Nashwa; Devianti Yunita Harahap; Rini Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25656

Abstract

Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method used in this research is quantitative method, descriptive statistics with secondary data as a data source. Findings: The results of the study showed that financial distress has a significant direct or indirect effect on the providing of audit opinions related to going concern. Financial distress has a greater influence on the provision of an audit opinion regarding going concern if it is mediated by the management plan. Simultaneously financial distress and turnaround strategy plan are able to explain the audit opinion related to going concern by 66.6%, while the remaining 33.4% is explained by other factors not included in this study. Practical implications: This research proves that the auditor has considered material doubts about the company's financial factors and the plan to implement a turnaround strategy in providing audit opinions related to going concern.  Originality/value: Auditor skepticism in providing audit opinions by considering the management turnaround strategy plan.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Fauzia Afriyani; Pupung Purnamasari; Yenik Pujowati; Jhon Sepron Defretus Liem; Helmi Ali
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengemukakan pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada Wahana Visi Indonesia. Populasi dalam penelitian ini adalah para karyawan yang aktif bekerja. Sampel diperoleh 32 responden. Variabel independen dalam penelitian ini adalah disiplin kerja dan motivasi kerja, sedangkan yang menjadi variabel dependen adalah kinerja karyawan. Instrumen dalam penelitian ini menggunakan kuesioner yang kemudian diolah dengan menggunakan software aplikasi IBM SPSS versi 26. Untuk menganalisis data menggunakan regresi linear berganda. Hasil penelitian ini secara parsial bahwa disiplin kerja berpengaruh positif dan signifikan terhadap keputusan pembelian dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan pengujian hasil penelitian menunjukkan bahwa disiplin kerja dan motivasi kerja berpengaruh positif signifikan terhadap kinerja karyawan.
Influence of Marketing-Mix on Purchase Decision at JNE Pristanto Ria Irawan; Pupung Purnamasari; Darka; Dadang Heri Kusumah; Ismasari Nawangsih; Noorevna Ayaty
International Journal of Integrative Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i6.4465

Abstract

The purpose of this study was to determine the extent to which the marketing mix, purchasing decisions, and the influence of the marketing mix on purchasing decisions at PT. Jalur Nugraha Ekakurir in Kemayoran Area.This study uses a quantitative descriptive method with data collection techniques through the distribution of questionnaires and library data. In this study, the sample used was 60 customers. The data analysis technique used is simple linear regression analysis using the SPSS application.The variable marketing mix is quite good, amounting to 65.25 lies in the interval 63.2 - 67.2  variable purchasing decision is quite good at 30.42 located in the class interval 29.8 - 31.6 and (3) There is an influence between the marketing mix variable the purchasing decision because the value of t count (9.211) is greater than the value of t table (1.623) so that H1 is accepted and the t-count value lies in the rejection area of H0 or H1 is accepted. Then the marketing mix positive influence on strong the r value of 0.771 (located in the correlation coefficient interval 0.60-0.799) and has an influence contribution of 59.4% on the purchasing decision variable, while the remaining 40.6% is influenced by other factors. . Furthermore, it can be seen that the regression equation that can be used to predict is Y' = 4.577 + 0.396 X
Pengaruh Tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai Variabel Moderasi Bryan Malfin Nugraha Putra; Pupung Purnamasari; Mey Maemunah
Jurnal Riset Akuntansi Volume 3, No. 1, Juli 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i1.1978

Abstract

Abstract. This study aims to determine the level of Debt Covenant on Audit Delay with Profitability as a moderating variable. The sample used in this study as many as 26 mining companies listed on the Indonesia Stock Exchange (IDX) with ranges 2018-2021 observat ions so the total observations in this study were 104 observations.The data for this study used secondary data with a purposive sampling technique obtained from financial reports through the official website (www.idx.co.id). Analysis of hypothesis testing data using simple linear regression analysis and regression moderation analysis with statistical tools SPSS version 25. The results of this study indicate that debt covenants have an effect on audit delay and also this research proves that profitability is able to moderate in this reduces the effect of debt agreement levels on audit delay. For the benefit of future research, it is recommended to include elements of intervention variables and added setting time ranges. Abstrak. Dalam penelitian ini bertujuan untuk mengetahui tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang pengamatan 2018-2021 sehingga total observasi dalam penelitian ini sebanyak 104 observasi. Data penelitian ini menggunakan data sekunder dengan teknik purposive sampling diperoleh dari laporan keuangan melalui situs resmi (www.idx.co.id). Data anaIisis pengujian hipotesis menggunakan analisis regresi linear sederhana dan analisis regresi moderasi dengan alat statistik SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa debt covenant berpengaruh terhadap audit delay dan juga penelitian ini membuktikan bahwa profitabilitas mampu memoderasi dalam hal ini menekan pengaruh tingkat debt covenant terhadap audit delay. Untuk kepentingan penelitian selanjutnya, disarankan untuk memasukkan unsur variabel intervening dan menambahkan rentang waktu pengamatan.
Pengaruh Fraud Diamond Terhadap Fraudulent Financial Statement Moch Hilmi Silham; Pupung Purnamasari; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.7641

Abstract

Abstract. With the increasingly complete implementation of components in financial reporting in Indonesia, there are still significant opportunities for management and other stakeholders to be involved in fraudulent activities in financial reporting. Therefore, this study aims to investigate the traces of fraud diamonds for the detection of fraud in financial reporting in industrial banking companies listed on the Indonesia Stock Exchange between 2018 and 2021. This research uses panel data regression methodology, using data consisting of a total of 120 samples. This study examines various variables, including the pressure variable put forward by the financial objectives proxy, as well as the rationalization variable put forward by the TATA proxy, which have a positive effect on the possibility of fraudulent financial reporting. However, the opportunity variable represented by the DBOUT proxy and the capability variable represented by the DCHANGE proxy are not proven to have an effect on the possibility of fraudulent financial reports. Abstrak. Dengan semakin lengkapnya penerapan komponen dalam laporan keuangan di Indonesia, masih terdapat peluang yang signifikan bagi manajemen dan pemangku kepentingan lainnya untuk terlibat dalam aktivitas kecurangan dalam pelaporan keuangan. Pengujian ini dilakukan untuk mengetahui seberapa besar dampak fraud diamonds terhadap pendeteksian kecurangan pada pelaporan keuangan terhadap perusahaan industri perbankan yang ada diBursa Efek Indonesia ditahun 2018 sampai 2021. Penelitian ini menggunakan metode regresi data panel, menggunakan data yang terdiri dari total sebanyak 120 sampel. Penelitian ini mengkaji berbagai variabel, antara lain variabel tekanan yang diwakili oleh proksi financial target, serta variabel rasionalisasi yang diwakili oleh proksi TATA, berengaruh secara positif terhadap kemungkinan adanya pelaporan keuangan yang curang. Namun, variabel kesempatan yang diwakili oleh proksi DBOUT dan variabel kapabilitas yang diwakili oleh proksi DCHANGE tidak terbukti berpengaruh terhadap kemungkinan adanya laporan keuangan yang curang.
Pengaruh Personal Financial Needs dan Financial Stability terhadap Kecurangan Laporan Keuangan Nabila Aisha Fatharani; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.7802

Abstract

Abstract. Personal financial needs and financial stability become a pressure factor that encourages individuals or groups to commit financial statement fraud. This study aims to determine how much influence personal financial needs and financial stability have on fraudulent financial statement. The method used in this study is a descriptive method with a quantitative approach. Source of data used in this research is secondary data. The population in this study were 26 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a purposive sampling technique. Based on the result and conclusions of the study, it shows that personal financial needs as a proxy for the percentage of share ownership by insiders (OSHIP) and financial stability as a proxy for the percentage change in total assets (ACHANGE) each have a significant positive effect on fraudulent financial reporting. Abstrak. Personal financial needs dan financial stability menjadi suatu faktor tekanan yang mendorong individu atau kelompok untuk melakukan kecurangan pada laporan keuangan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh personal financial needs dan financial stability terhadap kecurangan laporan keuangan. Metode yang digunakan dalam penelitian ini merupakan metode deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Adapun populasi dalam penelitian ini sebanyak 26 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021 dengan teknik pengambilan sampel menggunakan purposive sampling. Berdasarkan hasil dan simpulan penelitian menunjukan bahwa personal financial needs dengan proksi presentase kepemilikan saham oleh orang dalam (OSHIP) dan financial stability dengan proksi presentase perubahan total aset (ACHANGE) masing-masing berpengaruh positif secara signifikan terhadap kecurangan laporan keuangan.
Pengaruh Auditor Internal dan Pengendalian Internal terhadap Kecurangan Penyalahgunaan Aset Ratih Fakhira Auliya; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.8255

Abstract

Abstract. This study aims to determine the influence of internal auditors and internal control on asset misappropriation fraud. The method used in this study is a verification method with a quantitative approach with a population of internal auditors at the Garut Regional Inspectorate. Sampling was carried out by non-probability with purposive sampling method. Then the calculation of sampling is calculated using SPSS 23 software with a total of 40 internal auditors. Test the validity of the instrument using product moment correlation and test the reliability of the instrument using Cronbach's alpha. In this study there are methods used, namely the classical assumption test, multiple linear regression analysis, f test, t test and test the coefficient of determination. In the results of the tests carried out, the results of the study show that (1) Internal Auditors has no effect on Assset Misappropriation, (2) the Internal Control System has an effect on Asset Misappropriation Fraud. Suggestions for internal auditors need to improve supervision of employees in accordance with the provisions set by the company. Furthermore, employees must be given work skills in accordance with their fields in order to make a good contribution to the company. For further researchers, it is expected to add other variables that are not discussed in this study. Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Auditor Internal dan Pengendalian Internal terhadap Kecurangan Penyalahgunaan Aset. Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif dengan populasi auditor internal pada Inspektorat Daerah Garut. Pengambilan sampel dilakukan dengan non-probabilitay dengan metode purposive sampling. Kemudian perhitungan pengambilan sampel dihitung menggunakan software SPSS 23 dengan jumlah 40 auditor internal. Uji validitas instrumen menggunakan korelasi product moment dan uji reliabilitas instrumen menggunakan alpha cronbach. Pada penelitian ini terdapat imetode yang digunakan yaitu uji asumsi klasik, analisis regresi linear berganda, uji f, uji t dan uji koefisien determinasi. Dalam hasil pengujian yang dilakukan, hasil penelitian menunjukan bahwa (1) Auditor Internal tidak berpengaruh terhadap Kecurangan Penyalahgunaan Aset, (2) Pengendalian Internal berpengaruh terhadapKecurangan Penyalahgunaan Aset. Saran bagi auditor internal perlu meningkatkan pengawasan terhadap karyawan sesuai dengan ketentuan yang telah ditetapkan oleh perusahaan. Selanjutnya karyawan harus diberikan keterampilan kerja yang sesuai dengan bidangnya agar dapat memberikan kontribusi yang baik kepada perusahaan. Bagi peneliti selanjutnya diharapkan untuk menambah variabel-variabel lain yang tidak di bahas dalam penelitian ini.
Co-Authors Abdul Hafizh Amrullah Abdul Haris Abdul Latif Abdul Latif Abdurahman . Abi Puspita Rachmadani Ade Sunandar Ade Syahrozi Adilah, Alya Aryanti Adinda Olivia Febriana Aditya Krisna Pratama Adwiyah, Rabiatul Afifah, Najwa Nur Agnelia, Syahdia Rafifa Agung Bagus Presetyo Agung Surya Dwianto Agustina Tri Wuryani Ahmad Abdurrohim Ahmad Daniel Ahmad Gunawan Ahmad Paris Aila Ning Azka Mas Hasya Alfiaturohmah Alfiaturohmah Alfina Damayanti Alfiyyah Azhar Alifya Putri, Tyara Aliman Aliman Alvarezy, M Ryan Amaliyatun wahidah, Siti Aini Amanda Aulia Nazwa A. R. Anang Lukmana Andi Hafidah Andika, Surya Andriyani, Fitri Anggarian, Reni Aninda Ranjuswari Anisatul Faradila Suci Anita Fitriana Nugraha Sidik Annisa Annisa Aulia Aryani Annisa Nadiyah Rahmani Ardan Mulya ramadhan Ardana, Olivia Arifin, Fathul Asih Susanti Putri Asti Tazkiatul Aulia Astuti, Maharani Dwi Audina Sopharia, Moza Aulia, Aida Dwi Aulia, St Syabita Aulia, Vinka Rachma Awaldy, Riva Pasa Ayu Lestari Azahra, Rifka Sarah Azizah, Izmi Hafsah Azizah, Shoofiyah Azriel Qoyum Rafsanjani Bagusromadhan, Trisno Ajisantoso Berliana Putri , Fenina Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Budiarto, Eko Budiyanto, Eri chandra H, Desy Dadang Heri Kusumah Damanik, Rinda Putri Agusti Damar Reymoza Damaruci Damaruci Damayanti, Alfina Darka Dede Nurfauzin Delima, Adinda Asri Depi Permatasari Desiam Annisa Fitri Weni Devianti Yunita Harahap Devina Karunia Dewi Puspita Sari Dewi, Dian Kartika Dewi, Puput Saputri Dheanty Ananda Bilqis Dian Rachmawati Afandi Dian Saputri Dini Wanda Nuraeni Djoko Nugroho Edi Sukarmanto Edy Widodo Elly Halimatusadiah Elsa Aprilia Enay Sila Endang Mahpudin Ending Sution Eriza Selviani, Eriza Erna Apriani Erwin Esilia Puspitasari Etty Puji Lestari Etty Zuliawati Etty Zuliawaty Zed Fachrial Banyu Asmoro Fadli Ibrahim Aziz Fahrozi Kurnia Fahrullah, Fahrullah Fanesha Rahma Fitri Faradissa Abia Nashwa Farhan, Aan Faris iqbal heryanto Fariska Maulidah Hikmawati Faruqi, Muhammad Jill Fauzia Afriyani Febby Ananda Fenna Dwiputri Ferry Khoirul Fadillah Fia Amalia Fierdha Aisyah Fikri Abdul Malik Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firdaus, Hafizh Yusup Firmansyah Firmansyah Periansya Fitri Amalia Fitri Madani Fortuna, Widia Dwi Fuji Siti Fajriani Galih thoriq murdianto Gatot Tri Pranoto gea, Fransiskus Gemilang, Galang Gunawan, Andrean Syah Gunawan, Nur Aliza Gustiandi, Tania Hadenan Towpek Hafifah Aisya Putri Sabiya Hafiz Dwi Septadianto Hafiz, Sultan Maulana Haifa Atiqah Hairiah, Fiqih Maria Rabiatul Hamdani, Nizar Alam Hamidah Dewi Anggraini Hamzah Muhammad Mardi Putra Hani Burhanudin Hardiansyah Hardiansyah Hariroh, Fiqih Maria Rabiatul Helmi Ali Helvi Viola Sari Hendra Gunawan Heri Kurniawan Heru Mulyanto Hidayah, Risma Ningsih Nur Hidayah, Zulfa Zakiatul Hidayat, Edwin Najib Hilman Ferianto Hilwati Hindersah Hisyam, Azka Abdullah Holivah, Lilis Iceu Sintia Ikhsannudin Ari Ramadhan Ilham Wahyudi Ilvia Restu Utami Ina Amalia Nurahmayani Ina Sawitri Indah Umiyati Indah Wulansari Indradewa, Rhian Indri Nur Nabilla Intan Awalia Intan, Dewi Irawan, Fajrul Irawanty, Wulan Sergi Irena Paramita Pramono irena Paramita Pramono Irma Erviana Sari Ismasari Nawangsih Ismawanti, Windy Jamaludin . Jamaludin Jamaludin Jamiyati, Ani Japar Arofik Jatlan, Nasywa Ramadhanti Jhon Sepron Defretus Liem Judianto, Loso Juliana Nur Endah JUNAEDI Kania Nurcholisah Kemal, Muhamad Khoiriyah, Laila Kirana, Amanda Septia Kurnia, Ramdhan Dwi Kurniawati, Marenda Laila Karima Hakim Laila Sugiarta Laila Sugiharta Laras Hinda Mulia Fadjri Laula Putri Fadilah Lelly Yuniarti Lesmana, Yanto Lestari, Winda Puji Lina Suryani Lisa Aprillia Lula Halizapuri Ramadani Lya Amailiya Maghfira Izzani Tuzahra Magnaz Lestira Oktaroza Maharani putri Darussalam Mahpudin, Endang Majid, Annisa Maulana Marlinda Marlinda Marpaung, Ivan Andeska Maulana Majid, Annisa Maulana, Donny Maulana, Moh. Tedy Maulana, Ridwan Fikri Mela Aprillia Meriata Aprilia Mey Maemunah Mielda Corelli, Mielda Corelli Miftahadi, Machmuddin Fitra Moch Hbibi Raspatyi Hasim Moch Hilmi Silham Mochamad Zaenal Arif Mohamad Satori Monica Noeriani Mubarok, Akhmad Yasir Muh Fikri Ananda Putra Muhamad Irfan Florid Muhamad, Mamad Muhammad Afif Muhammad Fajri Prasetyo Muhammad Irfan Florid Muhammad Ismail Al-Faruqi Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Rheinaldi Dimas P Muhardi Muhardi Muhtadien, A Zeze Munajad, Ali n Nur Oktaviani Nabila Aisha Fatharani Nabilah Dwi Ananda Nanditha Sivanarianto Nashrullah, Hasan Nasrun Baldah Naufal Ormani Nawangsih, Ismasari Nawawi, Mohamad Naya, Candra Neo Fawwaz Rizqullah Nining Yuningsih Nining Yurista Prawitasari, S.H.,M.H. Nisa Azzahra Nisaurahma, Tiara Nisci Faomasi Daeli, Gebriyelin Yunia Noorevna Ayaty Nopi Hermawati Nopi Hernawati Nova Meisya Aulia Novi Fitria Hermiati Novi Rudiyanti Novia Sari Dewi Novita Rahayu Nugraha, Kiky Aristiana Nuha Nur Awaluh Nunung Nurhayati Nuraeni, Winda Nurdiansyah Nurhana Sa'diah Nurmalasari, Depi Nurmanto, David NURUL HIKMAH Omah Omah Maemunah Padly Nahampun Pasatrio, Rahman Pebri Badriyah Perdana, Arifin Widi Permana, Hilman Pio Risqi Fil’ilmi Prabowo, Ibnu Tri Pradita, Amanda Pramono, Irena Paramita Pramono, irena Paramita Pratama, Ryan Martin Pratiwi, Luthfi Sekar Prisca Nabila Putri Pristanto Ria Irawan Puspitawaty, Vinna Putra, Ilham Muhammad Mardi Putri Desyaksita, Zahra Putri Eka Gianti Putri Maharani, Nanda Putri Nayla Putri, Lyra Aprilia R, Ahmad Zaki S.A. R, Fadhil Muhammad C. Rafi’ah Kumalasari Raflika Yogi Firmansyah Rahardjo, Sugeng Budi Rahma Eka Rianti Rahma Hasbila Kayina Rahmadani, Ayu Rahmah, Zulia Rani Indriani Rani Ronita Sinambela Rasmi Ratih Fakhira Auliya Ratna Januarita Ratu Syahlaa’ Qurrotu‘Ainii Ravina Esma Dianti Restiana Febianti Restu Fauzi Reza Maulana Riani, Ayu Cahya Rida Raodotul Janah Ridwan Fadillah Ridwan Junaedi Rijaldi, Gian Rina Mutiara, Rina Rini Lestari Rini Lestari Riski Indah Pratama Risma Nurul Fadilah Risma Rahayu Ristiyaningsih, Ristiyaningsih Riyadi, Sabrina Aulia Riyang Mardini Riza Hernawati Rizki Rijal Fadilah Rizki Sahala Putra Rizqi Rahmatullah Rohalia, Gita Rohimah, Ai Ria Rudi Feri Hendra Rudy Hartanto Rudy Hartanto Rukmana, Ardianti Ryan Rizki Jabo Silalahi Safira, Nazwa Salya Prayoga Sambudi, Yoki Dwi Sania Amalia Sanjaya, Blasius Ferryanto Sapira, Bela Sarah Rahmawati Sari, Putri Nawang Sartika Sartika satim hamid Sellina, Sesri Septian Umar Rizqi Sesri Sellina Shafa Astari Azzahra Shafira Putri Amir Sheny Sonia Andrianiani Sherly Rahmawati Silaban, Dewita Sinta Sundari Heriyanti Siti Aisyah Siti Aminah Siti Nafilah Rahmat Siti Wasiska Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi Sopharia, Moza Audina Sri Nurhasanah Sri Suwarsi Subagya, Masykur Arief Sugianto Sugianto Suherdi Maulana Sukma Nugraha Sumarsono, Robertus Sunita Dasman Suriyanti Suryanegara, Raihan Hakim Syafitri Caniago, Laila Tasya Anjani Herawati Tasya Aspiranti Tasya Permatasari Taufik Aulia Teguh Hadi Saputra Thariq Fahdly Illhami Natadireja Tiara Mustikasari Tiffani, Dona Arhitania Tri Mulyani Kartini Tri Mulyani Kartini Tri Ngudi Wiyatno Tumanggor, Neni Nora Tutik Rahayu TUTIK RAHAYU Ummul Madaniah Velinda Rachmawati Vinda Maharani Patricia W, Wiyarno Wahyu Umbar Pratama Wahyuningtyas, Innez Assyffa Andien Wanda Nabilatuzzahro Warja, Ade Agung Gunawan Widayat, Zahra Aulianur Widya Astri Widya Puspitanisa Wiharti, Wiharti Wijaya, Ecin Wijaya, Melida wiji safitri Wildan Bani Adam Wirdiyana Putri Agesti Wiryawan, Tri Wahyu Wiwin Lestari Wiyarno W Wiyarno, Wiyarno Yahya, Adibah Yasin Yasin Yenik Pujowati Yudi Kristanto Yuli, Asnonik YULIA RAHMAWATI Yunita Ramadhani RDS Zaenia Vi L. Syuro Zahidah, Faridah Khazimatun Zakiah, Dewi Zaqia Annaba Awawiyah Zed, Etty Zuliawati Zulfa Zakiatul Hidayah Zuliawati zed, Etty