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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
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ANALISIS ETIKA PROFESI DALAM ERA DIGITALISASI PADA KANTOR AKUNTAN PUBLIK Ariadi, Deni; Husna, Gempita Asmaul; Budiwitjaksono, Gideon Setyo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.94 KB) | DOI: 10.31955/mea.v6i2.2187

Abstract

Perkembang dunia semakin luas dan besar menuntut berbagai profesi untuk mengikuti perkembangan zaman, begitu juga profesi dibidang akuntan. Saat ini dunia disebut sebagai era globalisasi, pekerjaan bidang keuangan atau akuntan Indonesia wajib menjawab keadaan digitalisasi saat ini, ada beberapa hal yang bisa dilakukan contohnya meningkatkan skill, belajar Kembali untuk menambah pengetahuan untuk diri sendiri dan juga kelompok serta memperkuat mental dan pikiran agar memiliki pegangan nilai dan etika sehingga tidak kalah oleh pesaing yang ada. Akuntan prfesional berkerja untuk membantu konsumen dengan memberikan jasa, sehingga diwajibkan untuk seorang akuntan memiliki sikap professional dalam menjalankan tugasnya dan juga diwajibkan bagi seorang akuntan paham kode etik dan aturan yang ada. Sebagai bentuk sikap hidup profesional, akuntan di wajibkan bisa menerapkan pelayanan yang baik dengan semangat, keahlian dan etika tertib kepada masyarakat adalah bentuk pelaksanaan tugas dan sebagai profesional yang menjunjung tinggi etika profesi.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP), DAN PENGGUNAAN SISKEUDES TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Tiarno, Sella Mahcica; Budiwitjaksono, Gideon Setyo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3015

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi sumber daya manusia, sistem pengendalian intern pemerintah (SPIP), dan penggunaan sistem keuangan desa terhadap akuntabilitas pengelolaan dana desa. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Populasi yang diterapkan yaitu perangkat desa yang berkaitan langsung dengan pengelolaan dana desa berdasarkan Permendgari Nomor 20 Tahun 2018 dari 15 desa di Kecamatan Kademangan, Kabupaten Blitar sejumlah 60 aparatur desa. Adapun jumlah sampel dalam penelitian ini yaitu 38 aparatur desa yang ditentukan menggunakan rumus slovin. Analisis dan uji hipotesis yang digunakan menggunakan PLS, yang meliputi 2 kelompok uji yaitu outer model dan inner model. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan SPIP tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa, sedangkan penggunaan sistem keuangan desa berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Pemanfaatan Media Sosial sebagai Media Pemasaran Jasa dalam Upaya Mendukung Peningkatan Perekonomian pada UMKM Pemancingan Kelapa Gading Rembang Gideon Setyo Budiwitjaksono; Nastasya Uyun Siti Azzahra; Amanda Okky Wijaya; Evi Imtihani; Kalya Rachel Rosita; Andi Maulana
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1187.812 KB) | DOI: 10.54066/jmbe-itb.v1i3.254

Abstract

The problem that is often complained of by MSMEs in Rembang is the weak promotion strategy they carry out. According to business actors, one way for the business to grow is by introducing Indonesian local services or products to foreign countries. In this advanced era, business people must be good at using the internet. Websites, blogs, media are the biggest solutions for introducing business to the wider community. Social media is now a big opportunity for business people because social media is a source of information delivery. Instagram is already widely used around us. Everyone can use Instagram happily and easily. Instagram social media can be used as a learning tool, a means of introducing products or services and a means of buying and selling. The object of research in this paper is the Instagram social media accounts of fishing service SMEs in Rembang, Blitar, East Java. Using qualitative methods, it can be concluded that not only large companies can utilize the internet and social media as marketing media, but social media has become the main activity for business people because Instagram can facilitate communication with the public.
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 : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.
Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi Tiara Fibrianti Ning Tyas; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2188

Abstract

Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.
Pentingnya Prosedur yang Disepakati dalam Teknik Lingkup Penugasan Audit Investigasi : (Studi Kasus Pada PT ABC) Shalsya Dian Aprilyana; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2189

Abstract

Fraud is the deliberate and dishonest actions taken by someone to obtain unauthorized profits or benefits. Fraud can occur due to management manipulating financial statements by adjusting the company's profits. Investigative audits are used as an audit process carried out to investigate suspected fraud (fraud) violations of the law, or those problems that require in-depth examination. This study was conducted to explain and test how the agreed procedure process within the scope of an investigative audit can detect fraud. The object of this research is the company where the agreed procedure process is carried out. Interviews with auditors who handle or participate directly are carried out for data collection in the agreed procedure process. Data analysis produces secondary data from the interview process that has been carried out. This study produces an explanation that there are several tests used in the agreed procedure process within the scope of an investigative audit that are successful for detecting fraud in the company.
Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X) Novi Eka Nadias; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2190

Abstract

Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.
Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran : (Studi Kasus pada PT XYZ) Duta Rahma Safira; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2192

Abstract

Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.
Pemanfaatan Media Sosial Sebagai Media Pemasaran Jasa Dalam Upaya Mendukung Peningkatan Perekonomian Pada UMKM Pemancingan Kelapa Gading Rembang : Studi Sosial Media Marketing Pada Instagram UMKM Kelurahan Rembang Gideon Setyo Budiwitjaksono; Nastasya Uyun Siti Azzahra; Amanda Okky Wijaya; Evi Imtihani; Kalya Rachel Rosita; Andi Maulana
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 3 (2023): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i3.1909

Abstract

The problem that is often complained of by MSMEs in Rembang is the weak promotion strategy they carry out. According to business actors, one way for the business to grow is by introducing Indonesian local services or products to foreign countries. In this advanced era, business people must be good at using the internet. Websites, blogs, media are the biggest solutions for introducing business to the wider community. Social media is now a big opportunity for business people because social media is a source of information delivery. Instagram is already widely used around us. Everyone can use Instagram happily and easily. Instagram social media can be used as a learning tool, a means of introducing products or services and a means of buying and selling. The object of research in this paper is the Instagram social media accounts of fishing service SMEs in Rembang, Blitar, East Java. Using qualitative methods, it can be concluded that not only large companies can utilize the internet and social media as marketing media, but social media has become the main activity for business people because Instagram can facilitate communication with the public.
ANALISIS PENDEKATAN PENGAMBILAN KEPUTUSAN INVESTASI PASAR MODAL DI BEI MENGGUNAKAN PERHITUNGAN PRICE EARNING RATIO (PER) Aulia, Nila; Putri, Tiara Amelia; Budiwitjaksono, Gideon Setyo
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi, Ekonomi (Januari)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.864 KB) | DOI: 10.59066/jmae.v1i3.203

Abstract

This research is to find out the decision making of investors in investing in the Capital Market by using the Price Earning Ratio (PER) calculation approach. This study uses a descriptive research method with a quantitative approach. The analysis technique uses data from data collection, data processing, and the results of data analysis as input. In this study using fundamental analysis methodology using the Price Earning Ratio (PER) to determine the condition of the stock market. The research results show that from the results of estimating intrinsic value using the price-earnings ratio method, it is determined that PT X Tbk is an undervalued company, with an intrinsic value that is higher than the market price or depressed shares. The results of estimating intrinsic value using the price-earnings ratio method show that the companies PT Y Tbk and PT Z Tbk are overvalued because their intrinsic value is lower than the market price or share value.
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