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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 Ekonomi Pembangunan STIE Muhammadiyah Palopo 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 Balance Vocation Accounting Journal 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 Jurnal Ilmiah Ekonomi dan Manajemen Relasi : Jurnal Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) 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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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.
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI Feriza Lucia Islammiyah; Indiari Afnawati; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.880

Abstract

Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.
ANALISIS PENGARUH KOMPENSASI TERHADAP MANAJEMEN LABA April Dwi Wulandari; Nur Syndah Apriliani; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.881

Abstract

Compensation is all income in the form of money, goods directly or indirectly received by employees in return for services provided to the company. The purpose of this study was to examine the effect of compensation on earnings management. This research uses quantitative research through literature study by understanding and studying theories from various literatures related to the research. The data collection technique in this study uses a literature study by reviewing books, literature, scientific journals and previous research that has a relationship with the problems in the research. The results of this study indicate that compensation has no effect on earnings management.
Pengaruh Financial Distress, Political Connection, dan Growth terhadap Fraudulent Financial Statement Tasya Dwi Puspita; Gideon Setyo Budiwitjaksono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.890

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesulitan keuangan, koneksi politik, dan pertumbuhan perusahaan terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor farmasi yang terdaftar di BEI selama 2019–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel melalui EViews 12. Hasil menunjukkan bahwa financial distress memiliki pengaruh positif signifikan terhadap fraudulent financial statement, growth memiliki pengaruh negatif signifikan, sedangkan political connection tidak memiliki pengaruh signifikan. Hasil ini menunjukkan bahwa tekanan keuangan dapat mendorong manajemen melakukan manipulasi laporan keuangan, sementara pertumbuhan yang sehat dapat menekan potensi kecurangan. Tidak signifikannya koneksi politik mengindikasikan bahwa kedekatan dengan kekuasaan tidak serta-merta memengaruhi tindakan fraud. Penelitian ini menekankan pentingnya pengawasan intensif terhadap perusahaan dalam kondisi distress serta mendorong pertumbuhan sebagai strategi pencegahan kecurangan.
Pengaruh Fraud Hexagon dan Orientasi Tujuan Mahasiswa Terhadap Kecurangan Akademik Mahasiswa Akuntansi Danang Bayu Siswoko; Gideon Setyo Budiwitjaksono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.891

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Fraud Hexagon Theory dan Orientasi Tujuan terhadap Kecurangan Akademik Mahasiswa Akuntansi. Penelitian dilakukan pada Universitas Pembangunan Nasional “Veteran” Jawa Timur. Penelitian melibatkan mahasiswa akuntansi angkatan 2021-2022 yang dipilih karena mereka telah mengambil mata kuliah Pemeriksaan Akuntansi I. Penelitian ini menggunakan data primer yang berasal dari jawaban kuesioner dari responden. Metode yang digunakan adalah SEM-PLS. Hasil dari penelitian ini adalah elemen kesempatan, rasionalisasi, dan kemampuan mampu berkontribusi dalam mempengaruhi kecurangan akademik sementara tekanan, arogansi, kolusi, dan orientasi tujuan tidak mampu memberikan kontribusi terhadap mahasiswa akuntansi untuk melakukan kecurangan akademik. Saran untuk penelitian selanjutnya adalah menambahkan variabel dan memperluas subjek penelitian agar penelitian semakin representatif.
Inovasi Food Technology : Pengolahan Cangkang Telur Menjadi Tepung untuk Kewirausahaan Produk “Egg Rolls “ Lina Nasehatun Nafidah; Galuh Pratama; Gideon Setyo Budiwitjaksono; Ambar Alimatur Rosyidah; Lisana  Shidqina; Miguel Felix Wijaya
Jurnal Abdi Karya Sipil Vol. 1 No. 2: Oktober 2025
Publisher : Program Studi Teknik Sipil, Fakultas Teknik dan Sains, Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jaksi.v1i2.6

Abstract

Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk mengatasi masalah penumpukan limbah cangkang telur yang dihasilkan oleh usaha industry rumah tangga di Gebang Putih Sukolilo, Surabaya. Selain itu, kegiatan ini juga bertujuan untuk mengembangkan keterampilan kewirausahaan di kalangan ibu rumah tangga di daerah tersebut. Metode pelaksanaan terdiri dari beberapa tahap: (1) melakukan survei awal, (2) menerapkan teknologi untuk mengubah cangkang telur menjadi tepung dengan melalui proses sterilisasi, dan (3) menyelenggarakan pelatihan tentang pembuatan produk inovatif yang berupa egg rolls. Penelitian menunjukkan bahwa mitra telah berhasil memproduksi tepung dari cangkang telur yang bersih dan higienis. Tepung ini kemudian digunakan dalam pembuatan produk makanan bernama "egg rolls". Dari aspek kewirausahaan, program ini berhasil mengganti cara pandang mitra, yang awalnya hanya sebagai pengumpul limbah, menjadi produsen barang yang bermanfaat. Kegiatan ini berkontribusi pada pencapaian SDGs serta Indikator Kinerja Utama (IKU) Perguruan Tinggi.
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 Berliana Aini Fitria 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 Donny Achmad Tjauzy 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 Ferdy Septiansyah Wardhana 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 Harya, Gyska Indah 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 Utami, Rahayu Sri 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