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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL RELASI STIE MANDALA JEMBER JURNAL SOSIAL HUMANIORA (JSH) Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Media Mahardhika Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Unram Journal of Community Service (UJCS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Akuntansi'45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Bisnis, Logistik dan Supply Chain Jurnal Manajemen, Bisnis dan Kewirausahaan Asian Journal of Management Analytics ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) INCOME: Indonesian Journal of Community Service and Engagement Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Journal of Business, Social and Technology PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Jurnal Pengabdian Masyarakat Bangsa JURNAL PENGABDIAN MASYARAKAT AKADEMISI Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Jurnal Informasi Pengabdian Masyarakat Basic and Applied Accounting Research Journal Jurnal Pengabdian Masyarakat Indonesia Sejahtera Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Relasi : Jurnal Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi MERDEKA: Jurnal Ilmiah Multidisiplin Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Abdimas Ilmiah Citra Bakti E-Jurnal Akuntansi Jurnal Abdi Karya Sipil Jurnal Manajemen, Bisnis dan Kewirausahaan
Budiwitjaksono, Gideon Setyo
Universitas Pembangunan Nasional Veteran Jawa Timur
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PENERAPAN KERTAS KERJA PEMERIKSAAN (KKP) ATLAS DALAM PROSES AUDIT LAPORAN KEUANGAN Vica, Monica; Budiwitjaksono, Gideon Setyo
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1397

Abstract

The development of information technology in the field of auditing has presented various innovations that can improve the efficiency and effectiveness of the audit process. One of these innovations is the ATLAS (Audit Tool and Linked Archive System) application which is used to manage audit working papers digitally. This study aims to analyze the application of ATLAS audit working papers in the financial statement audit process based on the internship experience of Dony Firliawan's Public Accounting Firm (KAP). This study uses a qualitative approach through structured interviews and direct observation. The results of the study indicate that the application of ATLAS not only improves audit time efficiency but also maintains data integrity by ensuring that data remains accurate, complete, and consistent. From a business strategy perspective, ATLAS contributes to improving the quality of accuracy to clients and the profitability of public accounting firms.
KECURANGAN LAPORAN KEUANGAN PADA PERBANKAN BEI: PENGARUH PERAN KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERIODE 2022-2024 Siahaan, Irenita Fitri; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23522

Abstract

This study is driven by the persistent occurrence of fraud within the Indonesian banking sector. Such circumstances highlight the importance of implementing effective control strategies to prevent financial statement manipulation. Among the preventive efforts, enhancing the role of the audit committee and improving corporate social responsibility (CSR) disclosure are considered essential. Therefore, the purpose of this study is to assess the influence of the audit committee's performance and CSR disclosure on the prevention of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employs a descriptive quantitative approach. The population consists of all banking institutions listed on the IDX between 2022 and 2024, totaling 47 companies. Using purposive sampling based on predetermined criteria, the final sample includes 20 companies. Data analysis was conducted through a series of instrument validity tests, classical assumption tests, and hypothesis testing, utilizing EViews version 12 as the analytical tool. The findings reveal that both the role of the audit committee and the level of CSR disclosure have a significantly positive effect on the prevention of financial statement fraud.
Audit KKP Laporan Keuangan Puskesmas: Integrasi Akuntansi Terpadu Dan Pemeriksaan Akuntansi Sektor Publik Nadia Putri, Sonya; Budiwitjaksono, Gideon Setyo
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2132

Abstract

This article aims to analyze the implementation of the Audit Working Papers (KKP) in the audit of Puskesmas financial statements by the Public Accounting Firm (KAP) Bambang, Sutjipto Ngumar and Partners and to examine its relevance to the concepts of integrated accounting and public sector auditing. This study employs a qualitative approach using participatory observation and semi-structured interviews. The results indicate that the implementation of the AWP has been appropriate in terms of audit documentation and evidence triangulation; however, it remains suboptimal in the utilization of information technology and the application of integrated accounting systems. Auditors still face limitations in manual systems that hinder data integration and audit effectiveness. These findings emphasize the importance of strengthening accounting information systems and digital audit training to improve the quality of public sector audits at Puskesmas. This article contributes to bridging the gap between theory and practice in public sector auditing based on empirical experience.
Socialization of Product Rebranding to Improve Understanding Among MSME Actors in Gebang Putih Village Dwi Syerli Inda Rahmawati; Gideon Setyo Budiwitjaksono; Fiorara Gustie; Noviyanti Pusvita; Aulia Friya Rahana Dewi; Rio Alghaniy Putra
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1131

Abstract

Rebranding is a crucial strategy for Micro, Small, and Medium Enterprises (MSMEs) to strengthen product identity and make it more relevant to modern market demands. However, many MSME actors still lack a comprehensive understanding of rebranding concepts and benefits, particularly in terms of visual identity, brand communication, and digital marketing utilization. This community service activity aimed to improve MSME players' understanding in Gebang Putih Subdistrict through a socialization program conducted by students of the KKNT Bela Negara SDGs team from Universitas Pembangunan Nasional Veteran Jawa Timur. The method consisted of three main stages: observation, interactive socialization, and evaluation. The results showed that the socialization was effective in raising awareness and motivation among MSME actors regarding the importance of rebranding. Several business owners began implementing changes in their marketing strategies, such as using social media, strengthening visual branding, and applying product storytelling. However, the implementation still faced technical limitations and resource constraints. Thus, the socialization served as an essential initial step, but requires follow-up training and support to ensure sustainable and optimal rebranding practices.
ANALISIS TAHAPAN AUDIT ATAS KAS DAN SETARA KAS BLUD PUSKESMAS XYZ OLEH KAP WARTONO DAN REKAN Rahmadhanie, Sandy Ayu Putri; Budiwitjaksono, Gideon Setyo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4251

Abstract

Penelitian ini bertujuan untuk menganalisis tahapan audit atas akun kas dan setara kas pada BLUD Puskesmas XYZ oleh KAP Wartono & Rekan. Metode yang digunakan adalah deskriptif kualitatif, dengan data diperoleh dari wawancara dan dokumen audit. Hasil penelitian menunjukkan bahwa audit dilakukan melalui dua tahap utama, yaitu pengujian pengendalian dan prosedur substantif. Auditor melaksanakan pengumpulan dan sampling bukti transaksi, konfirmasi bank, rekonsiliasi, cash opname, vouching, serta penyusunan lead schedule. Seluruh tahapan yang dilakukan telah sesuai dengan teori, sehingga mendukung transparansi dan akuntabilitas pengelolaan keuangan BLUD.
Fraud Pentagon for Detecting Financial Statement Fraud Aulia Haqq, Ananda Putra Nindhita; Budiwitjaksono, Gideon Setyo
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1788

Abstract

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.
Sosialisasi Pentingnya Digital Marketing Sebagai Salah Satu Strategi dalam Mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) di Kelurahan Turi Kota Blitar Gideon Setyo Budiwitjaksono; Amalia Rizky Chairinnisa; Dina Indah Nurcahyani; Diva Delia Rossa Nicolas; Talitha Pandya
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 2 (2023): Mei: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.273 KB) | DOI: 10.47861/jipm-nalanda.v1i2.203

Abstract

: The digital era gave rise to new habits for MSMEs. It’s by using digital technology for business development. This community service activities through socialization aim to increase knowledge and skills in implementing digital marketing to develop the potential of MSMEs in Turi. This research method was carried out online and offline through four sessions, namely, conducting surveys, socialization, collecting responses through questionnaires, and assisting the implementation of digital marketing to MSMEs in Turi. So, KKN-T students carry out a program in the form of socialization and assistance in implementing digital marketing to develop MSMEs. The outreach activities have resulted in a good enthusiasm and response from the MSME participants. There are three MSMEs that want to be assisted in implementing digital marketing, there is Emping Jagung, Frozen Food Mas Fian, and Omah Kelor. Assistance is done by creating website, social media accounts, e-commerce, and content bank. Thus, it is hoped that holding this activity can develop more potential of MSMEs in Turi, Blitar City
Sosialisasi Pembuatan Pestisida Nabati Daun Pepaya pada KWT Turi Makmur Kota Blitar Ningrum, Anisa Sulistya; Adelia Regina Putri; Noor Rizkiyah; Gideon Setyo Budiwitjaksono
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 2 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i2.406

Abstract

The majority of farmers in Indonesia use chemical pesticides in cultivating their crops. Residues of chemical pesticides when used continuously will be harmful to the surrounding environment. Botanical pesticides are an alternative to chemical pesticides made from natural ingredients, namely plants. One of the plants that can be used as a vegetable pesticide is papaya leaves. KWT Turi Makmur has not utilized papaya leaves as a vegetable pesticide. The socialization regarding the manufacture of papaya leaf vegetable pesticides aims to provide knowledge and utilize natural materials around to become vegetable pesticides. The method used is observation, practice of making papaya leaf vegetable pesticides, and implementation consisting of outreach, demonstrations, and handing over of plant pesticides. As a result, KWT Turi Makmur received new insights and was proactive in terms of using natural ingredients and how to make them into vegetable pesticides. The main raw materials of vegetable pesticides consist of papaya leaves, garlic and cayenne pepper while the supporting materials are dishwashing soap and water. It is important to carry out socialization and training activities in order to obtain maximum results in the prevention and control of plant pests, where previously chemical pesticides were used which had harmful risks to living things and the surrounding environment.
ANALISIS KETIDAKSESUAIAN HASIL STOCK OPNAME PADA GUDANG PERSEDIAAN OBAT RUMAH SAKIT XYZ Arsylia, Shalli; Budiwitjaksono, Gideon Setyo
Jurnal Bisnis, Logistik dan Supply Chain (BLOGCHAIN) Vol. 4 No. 2 (2024): Jurnal Bisnis, Logistik dan Supply Chain
Publisher : Program Studi Administrasi Bisnis, Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/blogchain.v4i2.1355

Abstract

Obat merupakan persediaan yang sangat rentan terjadi kadaluarsa, kehilangan, dll. Hal ini harus dicegah dengan dilakukannya audit stock opname. Hasil dari stock opname bisa saja terjadi ketidaksesuaian persediaan fisik dengan kartu stock. Oleh karena itu, diperlukannya analisis yang lebih jauh untuk dapat mengetahui sebab dan akibat dari masalah yang timbul. Penelitian ini dilakukan pada gudang persediaan obat rumah sakit XYZ dan berfokus pada ketidaksesuaian pada hasil pelaksanaan stock opname sebagai objek penelitian. Metode penelitian dilakukan dengan pendekatan kualitatif yang dilakukan dengan cara observasi dan wawancara dengan pihak staff gudang persediaan obat rumah sakit XYZ. Data akan diidentifikasi menggunakan metode DMAIC serta pemberian rekomendasi yang menggunakan konsep kaizen atau 5S. Hasil dari identifikaasi masalah yang terjadi menunjukkan beberapa penyebab seperti salah pencatatan, belum dimutasi, dan belum dicatat. Rekomendasi yang diberikan seperti pengurutan ukuran dosis obat, sosialisasi cara update stock obat pada system, memproses permintaan obat secara urut, dll.
The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Krisyuanto, Tyus; Budiwitjaksono, Gideon Setyo
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.872

Abstract

This research aims to explore how the Altman model (Variable X1), the Springate model (Variable X2), and the Zmijewski model (Variable X3) affect financial distress. A quantitative approach is used, with information gathered from secondary sources, specifically financial statements of transportation and logistics firms on the Indonesia Stock Exchange. The analysis includes systematic compilation, tabulation, and examination of data. The findings from the discriminant analysis indicate that only the Springate model (X2) demonstrates statistical significance, whereas both the Altman (X1) and Zmijewski (X3) do not achieve significance. In terms of predictive accuracy for each model, Altman yields 54.16%, Springate provides 58.33%, and Zmijewski records 16.66%. In summary, within companies operating in the transportation and logistics sector, it is evident that Springate model (X2) possesses a substantial influence in forecasting instances of financial distress, while neither the Altman (X1) nor Zmijewski (X3) models exhibit a comparable level of influence. The findings indicate that the Springate model is the most effective tool for predicting financial distress in this sector.
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ambar Alimatur Rosyidah Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari April Dwi Wulandari Aprilia, Fatma Yunita Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arum Ramadhani Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri Azmiyanti, Rizdina A’isy Sufyaan Alim Pamuji Batara, I Wayan Darma Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danang Bayu Siswoko Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dewi, Annisa Nathania Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Didiek Tranggono Dina Indah Nurcahyani Diva Delia Rossa Nicolas Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Evi Yuli Susanti Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Fatma Yunita Aprilia Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Gabriella Gian Pitaloka Galuh Pratama Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hadi Prayitno, Hadi Hakim, Moh Irman Haq, Jelita Arinal Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Indiari Afnawati Isfia Diana Putri Jessica Putri Adiyoga Jordan Adam Setiawan Kalya Rachel Rosita Kevin Pratama Nugraha Khairunnisa , Syarifah Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Krisyuanto, Tyus Larasati Kusuma Wardani Lina Nasehatun Nafidah Lisana  Shidqina Lolita Regina Cahyani Luluk Desva Fitriah M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mianti, Yosy Fryli Miguel Felix Wijaya Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Mufidah, Salma Fitria Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Ningrum, Anisa Sulistya Nirmalasari, Ika Noor Rizkiyah Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Permata, Marchelo Boas Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhanie, Sandy Ayu Putri Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhan, Daniel Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rilah, Fitri Nur Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Solly Aryza SRI WINDARI Susanti, Evi Yuli Syafira Puteri Maharani Talitha Pandya Tasya Dwi Puspita Tauristasari, Lila Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tituk Diah Widayantie Ulum Anggun Setyaningrum Umi Nur Fryda Kusli Rochmah Vanessa Adelia Sandjaja Vendy, Vicky Vica, Monica Vira Damayanti Vivi Septi Arvianti wakhidatul ummah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa