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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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Pemanfaatan Hasil Budidaya Markisa (Passiflora Edulis) Sebagai Inovasi Produk Dari Kelompok Wanita Tani Citra Lestari Kelurahan Karangsari Kecamatan Sukorejo Kota Blitar Isfia Diana Putri; Zulfa Novita Sari; Natasya Anggraeni; M. Ghulam Dzaki Abdilla; Gideon Setyo Budiwitjaksono; M. Fernanda Abuzar Zuhri
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.174

Abstract

KWT Citra Lestari is one of the Women Farmer Groups that owns passion fruit commodities in Karangsari Village, Sukorejo District, Blitar City. The next product that has been done by KWT Citra Lestari members is to make passion fruit into passion fruit syrup. At least processed passion fruit, so new innovations for passion fruit appear. This new innovation aims to foster an entrepreneurial spirit in KWT Citra Lestari and the community. This new innovation is to make processed products from Passion Fruit Jam, where the product is made with natural sugar preservatives. Making passion fruit jam must pay attention to the maturity level of the fruit so that the resulting jam tastes appropriate. The shelf life of passion fruit jam at room temperature and the refrigerator has a different mass.
SEED-A MODEL: STUDI KRITIS ATAS DILEMA ETIS AKUNTAN Rilah, Fitri Nur; Suhartini, Dwi; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2463

Abstract

ABSTRAKTujuan penelitian ini untuk merumuskan model pengambilan keputusan etis berbasis spiritualitas bagi akuntan dalam menghadapi dilema etis. Penelitian ini merefleksikan dimensi spiritualitas dalam pengambilan keputusan etis, sekaligus menyoroti keterbatasan pendekatan normatif dalam menyelesaikan persoalan etika. Penelitian ini menggunakan pendekatan kualitatif-kritis dalam bingkai paradigma kritis-postmodern. Pengumpulan data menggunakan wawancara mendalam dengan metode 5E (Engaging, Exploring, Explaining, Elaborating, Evaluating) pada 5 informan: satu akuntan intern, dua akuntan publik, satu akuntan pemerintah, dan satu akuntan pendidik. Analisis data dilakukan dengan 3 tahapan: 1) Data Condensation; 2) Data Display; dan 3) Drawing and Verifying Conclusion. Hasil penelitian menunjukkan bahwa spiritualitas dapat berperan sebagai kompas moral yang membimbing akuntan untuk mengambil keputusan yang tidak hanya sesuai dengan standar profesi, tetapi juga dengan nilai yang lebih dalam untuk kemaslahatan. Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model sebagai temuan penelitian ini, yang dituangkan dalam kerangka konseptual dan siklus reflektif. Kerangka ini menggambarkan proses refleksi spiritual yang membentuk identitas moral akuntan dalam siklus pengambilan keputusan etis. SEED-A Model berimplikasi pada pendekatan etis berbasis spiritualitas yang memperkuat identitas moral akuntan dan mendorong praktik akuntansi yang lebih bermakna. Cakupan informan yang terbatas hanya pada profesi akuntan, menjadikan generalisasi temuan perlu dilakukan dengan hati-hati, dan diperlukan pengujian empiris lanjutan lintas profesi, lingkungan kerja, atau budaya organisasi.Kata kunci: Akuntan, Dilema Etis, Kritis, Pengambilan Keputusan, SpiritualitasABSTRACTThe purpose of this study is to formulate a spirituality-based ethical decision-making model for accountants in facing ethical dilemmas. This study reflects the dimensions of spirituality in ethical decision-making, while highlighting the limitations of the normative approach in solving ethical problems. This study uses a qualitative-critical approach within the frame of critical-postmodern paradigm. Data collection used in-depth interviews with the 5E method (Engaging, Exploring, Explaining, Elaborating, Evaluating) on 5 informants: one intern accountant, two public accountants, one government accountant, and one accounting educator. Data analysis was carried out in 3 stages: 1) Data Condensation; 2) Data Display; and 3) Drawing and Verifying Conclusion. The results of the study indicate that spirituality can act as a moral compass that guides accountants to make decisions that are not only in accordance with professional standards but also with deeper values for the benefit. The Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model as the findings of this study, which are outlined in a conceptual framework and reflective cycle. This framework describes the process of spiritual reflection that shapes the accountant's moral identity in the ethical decision-making cycle. The SEED-A Model has implications for a spirituality-based ethical approach that strengthens the moral identity of accountants and encourages more meaningful accounting practices. The scope of informants is limited to the accounting profession, making generalization of findings need to be done with caution, and further empirical testing is needed across professions, work environments, or organizational cultures.Keywords: Accountant, Critical, Decision-making, Ethical Dilemma, Spirituality
PROSEDUR PEMERIKSAAN AKUNTANSI AKUN UTANG PADA KAP BS Mufidah, Salma Fitria; Budiwitjaksono, Gideon Setyo
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6900

Abstract

The purpose of this study is to improve our understanding of the audit process, particularly the audit process for accounts payable at Public Accounting Firm (KAP) BS. The main focus of this study is how auditors design and implement procedures to ensure that accounts payable balances are correctly recorded and presented in the financial statements. This study uses a qualitative descriptive approach and collects data from KAP BS auditors through interviews, observations, and literature studies. The results indicate that KAP BS auditors have implemented audit procedures for their accounts payable in accordance with auditing standards. To examine accounts payable, auditors perform tests of controls, third-party confirmations, and subsequent events. These account checks are conducted to ensure that the balances in the financial statements are correctly presented.
Peran Kader Surabaya Hebat dalam Pencegahan Penyakit Demam Berdarah Dengue di Kelurahan Klampis Ngasem Sartika Devi Prameswari; Sri Windari; Gideon Setyo Budiwitjaksono; Mar’atus Sholikhatunnisa; Mohamad Zahrain Adjie; Moh Fatkhur Rohman; Jessica Putri Adiyoga; Melinda Trisya Yulianto; Syafira Puteri Maharani; Fiya Wardhatul Islamyi; Tia Ivanka
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.875

Abstract

The JUMANTIK (Mosquito Larvae Monitoring Cadre) activity is an effort to prevent and control dengue fever through the inspection and monitoring of mosquito larvae in residential areas. This program is a collaboration between students of the Community Service Program (KKN) from UPNVJT and the Surabaya Hebat Cadres (KSH) of Klampis Ngasem RW01. The aim of this program is to raise awareness and community participation in maintaining environmental health and preventing the spread of dengue fever in Surabaya. Through this activity, it is expected that the community will become more active in maintaining environmental cleanliness and regularly monitoring the presence of mosquito larvae. The results of this program show an increase in public awareness and a decrease in the number of dengue fever cases in the monitored areas.
PROSEDUR AUDIT KAS SETARA KAS PT ABC KAP XYZ Donny Achmad Tjauzy; Gideon Setyo Budiwitjaksono
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.204

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pelaksanaan prosedur pengujian substantif atas akun kas dan setara kas pada PT ABC yang dilakukan oleh Kantor Akuntan Publik XYZ Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan triangulasi data. Hasil penelitian menunjukkan bahwa prosedur audit telah dilaksanakan secara sistematis melalui input trial balance, konfirmasi bank, rekonsiliasi saldo, penelusuran jurnal, vouching, cash opname, serta evaluasi penyajian dan pengungkapan. Secara keseluruhan, saldo kas dan setara kas dinyatakan wajar dan sesuai dengan teori pengujian substantif.
Kebijakan Hukum Penetapan Harga Kuliner di Destinasi Wisata: Antara Prinsip Kebebasan Berusaha dan Perlindungan Konsumen Harya, Gyska Indah; Gideon Setyo Budiwitjaksono; Utami, Rahayu Sri
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4390

Abstract

Fenomena kenaikan harga makanan dan minuman yang tidak wajar di destinasi wisata saat musim liburan menimbulkan keprihatinan publik dan mencerminkan ketidakseimbangan antara kepentingan pelaku usaha dan konsumen. Pelaku usaha sering memanfaatkan tingginya permintaan dengan cara yang mengabaikan prinsip keadilan dan transparansi dalam transaksi. Penelitian ini mengkaji disharmoni antara prinsip kebebasan berusaha, yang memberi hak kepada pelaku usaha untuk menetapkan harga berdasarkan mekanisme pasar, dan prinsip perlindungan konsumen, yang menjamin harga yang adil serta informasi yang benar. Dengan metode yuridis normatif melalui pendekatan perundang-undangan dan konseptual, penelitian ini menelaah dasar hukum penetapan harga di sektor pariwisata. Hasil penelitian menunjukkan belum adanya regulasi khusus mengenai batas kewajaran harga, meskipun prinsip dalam Undang-Undang Nomor 8 Tahun 1999 dan Undang-Undang Nomor 10 Tahun 2009 memberikan dasar normatif yang kuat bagi kebijakan hukum yang seimbang.
The Effect of Fraud Hexagon on Academic Fraud with Patriotism Attitude as a Moderating Variable Ferdy Septiansyah Wardhana; Gideon Setyo Budiwitjaksono
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/rx85vp79

Abstract

Academic cheating has become a common phenomenon in the world of education. This study aims to examine the influence of the dimensions of the fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) on academic cheating, with patriotic attitude as a moderating variable. This study uses a quantitative method with a sample of 314 accounting students at the Veteran National Development University in East Java. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results showed that the variables of opportunity, capability, and collusion had a positive and significant effect on academic fraud. Conversely, pressure, rationalization, and ego were found to have no significant effect. Patriotism as a moderating variable only weakened the effect of pressure on academic cheating, but did not moderate the effects of other variables. These findings indicate that even though students have a sense of patriotism, their intentions and internal motivations to cheat are often more dominant.
MITIGASI FRAUDULENT FINANCIAL STATEMENT MELALUI PENERAPAN GOOD CORPORATE GOVERNANCE: BUKTI EMPIRIS PADA INDUSTRI FARMASI DI INDONESIA Berliana Aini Fitria; Gideon Setyo Budiwitjaksono
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2908

Abstract

ABSTRAKKecurangan laporan keuangan merupakan permasalahan yang dapat menurunkan kualitas informasi keuangan, sehingga berpotensi menyebabkan kesalahan pengambilan keputusan oleh investor, kreditor, dan pemangku kepentingan lainnya serta menurunkan kepercayaan terhadap perusahaan. Tujuan penelitian ini berupaya untuk memahami pengaruh mekanisme Good Corporate Governance dan kompleksitas perusahaan terhadap fraudulent financial statement pada perusahaan sub sektor farmasi yang tercatat pada Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh melalui laporan tahunan dan laporan keuangan perusahaan. Good Corporate Governance diukur menggunakan disclosure index berdasarkan prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran, sedangkan kompleksitas perusahaan diproksikan dengan jumlah anak perusahaan. Fraudulent financial statement diproksikan menggunakan Beneish M-Score. Analisis data dilakukan menggunakan regresi data panel. Temuan penelitian menunjukkan bahwa Good Corporate Governance berpengaruh negatif signifikan terhadap fraudulent financial statement dengan nilai koefisien sebesar -77,49306 serta tingkat probabilitasnya sebesar 0,0060, sehingga menjadi faktor penting dalam upaya pencegahan manipulasi laporan keuangan. Hasil ini memberikan masukan bagi OJK atau BEI untuk memperkuat pengawasan tata kelola pada perusahaan sub sektor farmasi. Sementara itu, kompleksitas perusahaan tidak berpengaruh signifikan terhadap fraudulent financial statement dengan nilai nilai koefisien sebesar 0,080252 serta nilai probabilitasnya sebesar 0,524. Secara simultan, Good Corporate Governance dan kompleksitas perusahaan berpengaruh terhadap fraudulent financial statement.ABSTRACTFinancial statement fraud remains a significant concern because it compromises the reliability of financial information, potentially leading to inappropriate decisions by investors, creditors, and other stakeholders. This study investigates the effect of Good Corporate Governance (GCG) and corporate complexity on fraudulent financial statements in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from annual reports and financial statements. GCG was measured using a disclosure index based on the principles of transparency, accountability, responsibility, independence, and fairness, while corporate complexity was proxied by the number of subsidiaries. Fraudulent financial statements were identified using the Beneish M-Score model. Panel data regression was applied to analyze the relationship among variables. The results indicate that Good Corporate Governance has a significant negative effect on fraudulent financial statements, with a coefficient value of -77.49306 and a probability value of 0.0060, highlighting the importance of effective governance mechanisms in reducing the risk of financial reporting manipulation. These findings provide practical implications for regulators, particularly the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), in strengthening corporate governance oversight within pharmaceutical sub-sector companies. In contrast, corporate complexity does not have a significant effect on fraudulent financial statements, with a coefficient value of 0.080252 and a probability value of 0.524. However, Good Corporate Governance and corporate complexity jointly have a significant effect on fraudulent financial statements.
Fraud Pentagon for Detecting Financial Statement Fraud Ananda Putra Nindhita Aulia Haqq; Gideon Setyo Budiwitjaksono
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.
Penyusunan dan Analisis KKP atas Akun Kas Dalam Pemeriksaan Akuntansi: Studi Berbasi Praktik diKantor Akuntan Rhida Arsy Farah Diba; Gideon Setyo Budiwitjaksono
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2324

Abstract

This study examines the preparation and analysis of Cash Account Audit Working Papers (KKP) based on an internship experience at a Public Accounting Firm (KAP). Cash was selected because it is highly liquid and carries a relatively high risk of material misstatement and fraud, particularly when internal controls are not effectively implemented. Using a descriptive qualitative approach, the study describes the cash audit procedures performed by auditors, including document collection (bank statements, cash receipts/disbursements evidence, and bank confirmations), physical cash testing (petty cash), bank reconciliation preparation, and vouching of transaction evidence. These procedures were documented in the working papers in line with audit documentation and audit evidence principles (SA 230 and SA 500), forming an audit trail that supports senior auditor review. The practical evaluation identified three key findings: (1) weaknesses in transaction documentation, especially the reliance on electronic evidence such as screenshots without sufficient supporting documents; (2) petty cash discrepancies and/or balance differences caused by delayed recording that require tracing and adjustments; and (3) weak authorization over cash disbursements, increasing the risk of unauthorized transactions. In addition, the cash audit must be understood across cycles due to its linkage with revenue, receivables/payables, and operating cash flows, supporting analysis within an integrated accounting system. These findings imply the need to strengthen internal controls—particularly authorization, timely recording, and standards for validating digital evidence—to improve the reliability of cash account audits in the context of audit digitalization..
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ambar Alimatur Rosyidah Ameilia Budi Ifanisari 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 Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arum Indah Setyarini Arum Ramadhani Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia, Nila Azhahra Divia Putri A’isy Sufyaan Alim Pamuji Batara Effenberg Abigael Marulitua Siburian 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 Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana 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 Jelita Arinal Haq 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. Dimas Nurully Arviansyah 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 Mery Herlinawati 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 Rhida Arsy Farah Diba Rilah, Fitri Nur Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizdina Azmiyanti 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 Siti Sundari 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 Tyus Krisyuanto Ulum Anggun Setyaningrum Utami, Rahayu Sri Vanessa Adelia Sandjaja Vica, Monica Vicky Vendy Vira Damayanti Vivi Septi Arvianti wakhidatul ummah Widayantie, Tituk Diah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalfa Nurrahmah Agustina Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa