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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 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 IIJSE Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah MERDEKA: Jurnal Ilmiah Multidisiplin Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Abdimas Ilmiah Citra Bakti E-Jurnal Akuntansi
Budiwitjaksono, Gideon Setyo
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
Peran Whistleblowing System dan Big Data Dalam Pendeteksian Fraud Pada Instansi Pemerintah Permata, Marchelo Boas; Budiwitjaksono, Gideon Setyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8005

Abstract

This study aims to analyze the influence of the whistleblowing system and big data on fraud detection in the public sector. A quantitative approach was employed by distributing questionnaires to 112 auditors of the Audit Board of Indonesia (BPK) in East Java. Data were processed using the SEM-PLS method. The outer model results confirmed the validity and reliability of the research instruments. The structural model test revealed that the whistleblowing system has no significant effect on fraud detection, while big data shows a positive and significant impact. These findings indicate that big data is more effective in supporting audit processes than manual whistleblowing mechanisms. This study contributes theoretically to the literature on fraud detection and provides practical implications for auditors and policymakers in designing technology-based fraud detection systems.
Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran Faizah, Nur; Budiwitjaksono, Gideon Setyo; Vendy, Vicky
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1065

Abstract

The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research subjects are administration coordinator, data planning and management coordinator, and financial coordinator from BLUD Puskesmas. The number of samples in this study is 25 BLUD Puskesmas that obtained by using slovin formula, resulting in a total of 75 employees as respondents. The sampling technique used is simple random sampling with lottery method. The type research is quantitive research with the Partial Least Square (PLS) The steps used in PLS analysis technique are outer model analysis, inner model analysis, and hypothesis test. The result show that budget participation has a positive effect on budgetary slack, budget clarity has a negative effect on budgetary slack, human resources quality is not able to moderate budget participation on budgetary slack, and human resources quality is able to moderate budget clarity on budgetary slack.
Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan Tauristasari, Lila; Gideon Setyo Budiwitjaksono; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3571

Abstract

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.
Empowering Women Fishpond in Developing the Home Business of the Milk Fish Crackers Industry Tranggono, Didiek; Budiwitjaksono, Gideon Setyo; Pratiwi, Yunita Satya
Journal of Business Social and Technology Vol. 5 No. 2 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.164

Abstract

The development of milkfish farming in traditional ponds must of course be based on the potential possessed. One of the most important potentials is the local knowledge of the community about the cultivation system in ponds. The Program for the Application of Research Results for the Community (PIHAT), is directed to provide knowledge and insight to group partners related to the development of milkfish cracker products by improving packaging design, adding shrimp cracker products, and payus fish crackers, as well as marketing management including online marketing, so that a suitable marketing network development model can be obtained and smooth productivity and sales. Meanwhile, the target of the PIHAT Program is the development of milkfish cracker business as an additional source of income for fishing families in Kalanganyar Village, so that more comprehensive knowledge can be achieved on how to increase milkfish cracker production including how to market effectively and efficiently. This series of activities is in addition to identifying partner problems, finding solutions, monitoring, and packaging of milkfish cracker products in supporting marketing; The output of activities is websites, catalogs, scientific articles in accredited national journals, increasing knowledge, improving product quality, improving packaging quality, and improving marketing management. The results achieved in this service activity are that KUB Planet Bandeng which is an average fisherwoman has improved in quality both in terms of taste, packaging, and marketing network.
The Influence Of LDR, ROE, NIM, And BOPO On Changes In Banking Company Profits (Empirical Study On Banking Sector Companies Listed On The Indonesia Stock Exchange (IDX) 2018-2022) Jordan Adam Setiawan; Gideon Setyo Budiwitjaksono
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The objective of this study is to ascertain and evaluate the impact of the Loan to Deposit Ratio (LDR), Return on Equity (ROE), Net Interest Margin (NIM) and Operating Expenses on Operating Income (BOPO) on changes in profits of banking sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2018-2022. This research employs a quantitative approach utilizing secondary data from annual financial reports and audited financial reports of conventional banks sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id). A purposive sampling technique was utilized to select a sample of 135 observations over a five-year research period. The data analysis employed a multiple linear regression analysis technique. The findings of this study indicate that the combined influence of liquidity ratio (LDR), return on equity (ROE), net interest margin (NIM), and cost-to-income ratio (BOPO) has a statistically significant effect on changes in profit. However, while liquidity ratio and return on equity have a significant effect on profit changes, net interest margin and cost-to-income ratio do not.
Audit Tenure, CEO Educational Background, and Governance Effectiveness: An Empirical Investigation of Financial Statement Fraud Umi Nur Fryda Kusli Rochmah; Gideon Setyo Budiwitjaksono
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p18

Abstract

This study examines the influence of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach is employed, utilizing panel data regression analysis on a sample of 19 BUMN companies. Data were obtained from annual report documentation and analyzed using E-Views 12 software. Fraudulent financial reporting is measured using the Beneish M-Score as a proxy. The results reveal that audit tenure and ineffective monitoring do not have a statistically significant effect on the likelihood of financial statement fraud. In contrast, CEO education has a significant negative effect, suggesting that higher levels of CEO education are associated with a lower propensity for fraudulent financial reporting. Furthermore, when assessed simultaneously, the three variables collectively exhibit a significant influence on the occurrence of fraudulent financial statements. These findings underscore the important role of CEO educational attainment in enhancing financial reporting integrity and preventing fraudulent practices.
Pengaruh Transfer Pricing, Inventory Intensity, Capital Intensity Terhadap Penghindaran Pajak Ramadhan, Daniel; Budiwitjaksono, Gideon Setyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8193

Abstract

This study aims to analyze the impact of transfer pricing, inventory intensity, and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Tax avoidance is a critical issue due to its effect on optimizing state revenue. The study employs a quantitative approach with purposive sampling, resulting in a sample of 12 companies analyzed over five years, yielding 60 observational data points. Secondary data were obtained from published annual reports and financial statements. Data analysis was conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the assistance of SmartPLS 3.0 software. The results indicate that transfer pricing and capital intensity have no significant impact on tax avoidance. Meanwhile, inventory intensity has a positive and significant effect on tax avoidance, suggesting that inventory manipulation may be used to reduce tax burdens. These findings contribute to regulators in tightening oversight on inventory management in tax policies and to companies in formulating ethical and regulation-compliant tax strategies.
DIGITALISASI USAHA MIKRO KECIL MENENGAH (UMKM) MELALUI SOSIALISASI PENGGUNAAN PROMPT ARTIFICIAL INTELLIGENCE (AI) BAGI PAGUYUBAN UMKM KELURAHAN KLAMPIS NGASEM Ardiansah, Yoga Maulana; Budiwitjaksono, Gideon Setyo; Khairunnisa , Syarifah
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 4 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i4.6223

Abstract

Permasalahan utama yang dihadapi mitra, yaitu Paguyuban UMKM Kelurahan Klampis Ngasem, adalah rendahnya pemanfaatan teknologi digital, khususnya penggunaan Artificial Intelligence (AI), dalam mendukung promosi dan komunikasi usaha. Kondisi ini menyebabkan kualitas konten pemasaran kurang optimal dan pelaku UMKM sulit bersaing di era digital. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi digital dan kemampuan praktis mitra dalam menggunakan Prompt AI sebagai alat bantu pembuatan konten promosi. Melalui metode sosialisasi, demonstrasi, dan praktik langsung yang diselenggarakan oleh Kelompok KKN 138 UPN Veteran Jawa Timur, peserta diperkenalkan pada konsep dasar Prompt AI serta cara mengaplikasikannya dalam aktivitas pemasaran. Hasil kegiatan menunjukkan bahwa para pelaku UMKM mampu memahami penggunaan tools AI secara dasar dan menghasilkan konten promosi digital yang lebih menarik. Kesimpulannya, program ini berkontribusi pada percepatan digitalisasi UMKM serta dapat menjadi model pemberdayaan yang relevan bagi komunitas UMKM lainnya dalam menghadapi transformasi digital.
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 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 Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri 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 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 Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Frediyanto, Jaya Gabriella Gian Pitaloka Gempita Asmaul Husna Gunawan, Boy Erdyansyah 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 Lolita Regina Cahyani 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 Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira 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 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 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