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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 Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Informasi Pengabdian Masyarakat Basic and Applied Accounting Research Journal Jurnal Pengabdian Masyarakat Indonesia Sejahtera Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan 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 Prosiding Seminar Nasional Indonesia Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Abdimas Ilmiah Citra Bakti Jurnal Abdi Karya Sipil Jurnal Manajemen, Bisnis dan Kewirausahaan
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The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Tyus Krisyuanto; Gideon Setyo Budiwitjaksono
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.
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Gideon Setyo Budiwitjaksono; Munari Munari; Diah Hari Suryaningrum
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.511

Abstract

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.
EFEK MODERASI PREFERENSI RISIKO ATAS PENGARUH PEMAHAMAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK (Studi pada Pengusaha Online Shop Bidang Fashion di KPP Pratama Malang Utara) M. Dimas Nurully Arviansyah; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.468

Abstract

Perekonomian dunia digital berkembang pesat di Indonesia sebagai contoh di Kota Malang tahun 2023 menerima predikat nilai transaksi tertinggi di Jawa Timur sejumlah Rp 40 miliar dan 260 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terlibat. Pelaku usaha UMKM berbagai jenis usaha dan jenis usaha fashion memiliki tren yang tiap zaman selalu update. Kewajiban masyarakat berkonstribusi kepada negara dengan membayarkan pajak. Kepatuhan pajak di KPP Pratama Malang Utara belum optimal. Tujuan penelitian ini untuk mengetahui pengaruh pemahaman dan kesadaran pajak terhadap kepatuhan pajak serta preferensi risiko sebagai pemoderasi. Metodologi yang digunakan dengan metode kuantitatif. Penelitian menggunakan data primer. Purposive sampling digunakan sebagai metode penentu sampel dengan kriteria (1) memiliki online shop bidang fashion, (2) terdaftar di KPP Pratama Malang Utara, dan bersedia mengisi kuesioner. Rumus Hair Jr. et.al. digunakan dalam menentukan jumlah sampel dari indikator lalu ditemukan sampel 90 responden. Teknik analisis Partial Least Square (PLS) dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan pemahaman pajak berpengaruh terhadap kepatuhan pajak, kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak, serta preferensi risiko sebagai pemoderasi pemahaman dan kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak.
The Importance of Gender-Based Standard Operating Procedures for Disaster Management in East Java Zainal Abidin Achmad; Praja Firdaus Nuryananda; Jelita Arinal Haq; Gideon Setyo Budiwitjaksono; Zalfa Nurrahmah Agustina
Jurnal Sosial Humaniora Vol 17 No 1 (2024)
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j24433527.v17i1.19284

Abstract

Disaster management addresses gender inequality by mitigating adverseeffects on women. Involving women in disaster risk reduction is crucial, buttheir participation is often insufficient, leading to inadequate attention totheir specific needs. In Indonesia, where women make up over half thepopulation, their involvement in disaster management is essential. Thisstudy explores women’s disaster risk mitigation strategies and emphasizesgender-responsive disaster management approaches. Following the 2021Mount Semeru eruption, research in East Java revealed gender-sensitivedisaster management deficiencies. Traditional methods often fail to supportwomen and children who are particularly vulnerable. The study highlightsthe importance of education, training, and gender-sensitive disastermanagement policies. Using a phenomenological approach, the studyconducted direct observations, in-depth interviews, and focus groups. Itidentified 24 significant obstacles in gender-based disaster management,such as inadequate casualty statistics and the lack of gender-specificinfrastructure in refugee camps. The research underscores the need forgender-specific standard operating procedures (SOPs) to safeguard womenand children's well-being during and after disasters. Enhancing educationand capacity-building in vulnerable villages is also crucial for effectivedisaster mitigation. To improve disaster resilience, it is essential to integratewomen into the disaster management framework, acknowledging theirspecific needs and harnessing their capabilities.
LITERATURE REVIEW: KETERKAITAN PENGUNGKAPAN ESG DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Arum Indah Setyarini; Gideon Setyo Budiwitjaksono
Prosiding Seminar Nasional Indonesia Vol. 4 No. 1 (2026): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22254963

Abstract

This study aims to examine the relationship between Environmental, Social, and Governance (ESG) disclosure, capital structure, and firm value based on findings from previous studies. The method used is a literature review by examining scientific articles that discuss ESG disclosure, capital structure, and firm value and meet the established criteria. The findings indicate that the relationship between ESG disclosure, capital structure, and firm value does not show a consistent pattern. ESG disclosure is found to have positive, negative, and insignificant relationships with firm value. Similar variations are found in capital structure, which shows positive, negative, and insignificant relationships with firm value. Differences in research findings may be associated with variations in firm characteristics, research periods, variable measurements, and analytical methods used in previous studies. These findings indicate that ESG disclosure and capital structure remain relevant aspects to be examined in understanding factors associated with firm value.
Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Sektor Healthcare Tahun 2022–2024 Batara Effenberg Abigael Marulitua Siburian; Gideon Setyo Budiwitjaksono
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4487

Abstract

In order to better understand how healthcare businesses listed on the Indonesia Stock Exchange managed their profits from 2022 to 2024, this research will examine the impact of CSR, earnings persistence, and accounting conservatism. There were 84 observations in the research sample, which was obtained via the use of purposive sampling. A panel data regression strategy was used for the investigation, with the Common Effect Model being determined to be the most appropriate model. More robust estimates were obtained by combining Robust Least Squares with the M-estimation technique, however, due to the model's autocorrelation symptoms. profits persistence, accounting conservatism, and corporate social responsibility all contribute to better profits management, according to the findings. According to these results, firms are more likely to engage in earnings management when there is a strong correlation between accounting conservatism, high earnings persistence, and increased CSR disclosure. However, these factors do not necessarily limit earnings management practices. The study's findings should encourage business leaders to improve the accuracy of financial reports and should be taken into account by investors when assessing businesses' reported profits.
Profitabilitas UMKM: Analisis Perencanaan Laba Dengan Pendekatan Margin Of Safety Al Iqdam Bima Habbatil Izzi; Gideon Setyo Budiwitjaksono
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.329

Abstract

The purpose of this study was to analyze profit planning with a margin of safety approach in the Pia business at UD Berkah Abadi in 2019-2022. This research uses descriptive quantitative type, with data collection through financial reports for 2019-2022 Data analysis uses the Miles Huberman model with the stages of condensation, display and data verification. The research findings show that with a large margin of safety, it will provide financial security so as not to experience losses and to achieve profits by conducting product disevsity, product innovation, conducting cost analysis and proper cost mapping. This research has implications for profit planning based on the calculation of margin of safety for Small and Medium Enterprises. This research also supports further research to analyze profit planning through other methods. So that it can be used to see opportunities and market share for pia products to increase sales and profits.
Menguak Niat Whistleblowing ASN: Peran Persepsi Anonimitas dan Risiko Retaliasi di Pemerintah Kabupaten Pamekasan Mery Herlinawati; Gideon Setyo Budiwitjaksono; Siti Sundari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3254

Abstract

This study aims to empirically examine the effect of perceived anonymity and retaliation risk on whistleblowing intentions among Civil Servants (ASN) within the Regional Government of Pamekasan Regency. Grounded in the Theory of Planned Behavior (TPB), this quantitative research gathered primary data through structured questionnaires distributed to employees. The data were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS software. The analysis reveals that the structural model possesses a robust predictive capability, with an R-Square value of 0.848. The empirical findings confirm that perceived anonymity has a direct, positive, and significant contribution as the primary determinant that alleviates the psychological barriers of reporters. Interestingly, this study unveils an anomaly whereby retaliation risk also exerts a direct, positive, and significant influence on whistleblowing intentions. Rather than deterring actions, a high level of organizational threat is interpreted as an ethical challenge that triggers proactive responses in the form of moral courage and prosocial behavior to safeguard the integrity of local bureaucratic institutions. These results provide policy implications that the optimization of the Whistleblowing System (WBS) in the public sector requires an absolute guarantee of identity confidentiality to foster sustainable behavioral control among potential whistleblowers.
PENGARUH FRAUD AWARENESS DAN PROFESSIONAL SKEPTICISM TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG Ameilia Budi Ifanisari; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4433

Abstract

Kantor Akuntan Publik (KAP) lokal di Kota Malang yang memiliki karakteristik lingkungan audit tersendiri. Penelitian ini bertujuan menganalisis pengaruh Fraud Awareness dan Professional Skepticism terhadap Kualitas Audit pada auditor KAP di Kota Malang. Penelitian ini menggunakan Fraud Triangle Theory sebagai dasar teoritis untuk menjelaskan pentingnya kesadaran auditor terhadap kondisi yang dapat memicu kecurangan, sedangkan Professional Skepticism menekankan sikap kritis auditor dalam mengevaluasi bukti audit. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner dan melibatkan 54 auditor yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Fraud Awareness tidak berpengaruh signifikan terhadap Kualitas Audit ( = 0.233; signifikansi = 0,816), sementara Professional Skepticism memberikan pengaruh positif dan signifikan pada Kualitas Audit ( = 3,988; signifikansi = 0,000). Secara simultan, kedua variabel independen berpengaruh signifikan terhadap Kualitas Audit (F hitung = 13,272; signifikansi = 0,000). Nilai Adjusted R Square sebesar 0,324 menunjukkan bahwa Fraud Awareness dan Professional Skepticism mampu menjelaskan 32,4% variasi Kualitas Audit, sedangkan 67,6% sisanya dijelaskan oleh faktor lain di luar model penelitian. Temuan ini mengimplikasikan bahwa KAP lokal perlu memperkuat Professional Skepticism melalui pelatihan berkelanjutan, simulasi kasus audit, dan pengembangan kompetensi dalam mengevaluasi bukti secara kritis, sementara Fraud Awareness tetap perlu diperkuat sebagai bagian dari budaya pencegahan kecurangan
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