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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 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 Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Relasi : Jurnal Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi 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
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Program Pengembangan Sabun Tangan Berbasis Eco-enzyme dari Sampah Organik di Kelurahan Gebang Putih, Surabaya Gideon Setyo Budiwitjaksono; Dwi Mulyati Ningrum; Amanda Meiliya; Ely Nanda Khamdiyah; Esya Ananta Riski Tyanti
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): Agustus : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v1i3.397

Abstract

Eco-enzyme-Based Hand Soap Development Program from Organic Waste in Gebang Putih Village, Surabaya, aims to reduce organic waste and increase public awareness of the importance of environmentally friendly products. Eco-enzymes, which are produced from the fermentation of organic waste such as fruit and vegetable scraps, are used as the main ingredient in the manufacture of hand soap. This process not only reduces the amount of waste that ends up in landfills, but also results in a safe and effective product for hand hygiene. This research involves several stages, including the collection and sorting of organic waste, the fermentation process to produce eco-enzymes, and the formulation and testing of the resulting hand soap. The people of Gebang Putih Village are actively involved in every stage of the process, both through education and direct participation in soap making. The results of the program show that eco-enzyme-based hand soap has good quality and is well received by the community. In addition to providing solutions to the problem of organic waste, this program also contributes to improving the local economy by providing new business opportunities for the community. Thus, this program is expected to be a model that can be replicated in other regions, in order to support environmental sustainability and community welfare
Determinan Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Jawa Timur Anggi Wahyu Puspita; Gideon Setyo Budiwitjaksono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1836

Abstract

The objective of this research is to determine the influence of general allocation funds, special allocation funds, and revenue sharing funds on the financial independence of districts/cities in East Java. The research adopts a quantitative approach with secondary data taken from the TKDD Realization Report of districts/cities in East Java from 2018 to 2022, available on the DJPK website. The sampling technique used is purposive sampling, resulting in 29 samples. The analysis employed is multiple linear analysis. The findings of the research indicate that, partially, general allocation funds and special allocation funds have an impact on the financial independence of the region, while revenue sharing funds do not affect the financial independence of the region
Sosialisasi Digital Marketing dan Manajemen Keuangan Pada Pelaku UMKM di Kelurahan Sukorejo Kota Blitar Tiara Febry Adviola; Nico Akbar Priyambudi; Annisa Aprilia Husnul Khotimah; Danurwenda Permana Erlushandy; Gideon Setyo Budiwitjaksono
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i2.388

Abstract

This socialization is a form of community service, especially MSME actors and residents of the Sukorejo Village, Blitar City. With the socialization of MSME development, it is hoped that it can increase the knowledge, insight, and understanding of business people in the Sukorejo Village so that they can adapt to the times and in running a business by utilizing the existing potential. Business actors and residents of the Sukorejo Village are given an understanding of the importance of online marketing or what is commonly called digital marketing, the importance of making a logo as an identity and marketing strategy as well as managing financial business. The implementation of this service program was carried out using the lecture method by UPN Veteran Jatim students and also one of the lecturers followed by a question and answer session. The results of this socialization are 1.) Very good enthusiasm seen from the activeness of the audience in listening and asking questions 2.) This MSME development outreach program can be of good use and can be applied by the audience in running their business. Socialization, Digital marketing, MSME
Sosialisasi Pemanfaatan Media Sosial Sebagai Pengembangan UMKM Di Kota Blitar Devi Istyalita; Pandu Dewa Dana; Ardian Christyanti; Mirza Andrian Syah; Gideon Setyo Budiwitjaksono
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 3 (2023): September : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i3.461

Abstract

This study aims to explain the importance of socializing the application of social media in the development of Micro, Small and Medium Enterprises (MSMEs) in Blitar City. Social media has become a very effective tool in building relationships with customers, marketing products and increasing business visibility. However, there are still many MSMEs in Blitar City that have not utilized the potential of social media optimally. Through outreach, MSMEs owners will be provided with a better understanding of social media and how to use it as an effective marketing tool. This outreach will involve training and increasing knowledge on relevant social media platforms, online marketing strategies, creating engaging content, and measuring and analyzing social media performance. It is hoped that by socializing the use of social media, MSMEs in Blitar City will be able to make better use of social media to promote their products and services, reach a wider audience, and increase their online presence. With the increase in online presence, it is hoped that there will be an increase in the overall turnover and growth of MSMEs in Blitar City.
Analisis Pengembangan Usaha Mikro Kecil Dan Menengah (Umkm) di Kelurahan Klampok Kota Blitar Gideon Setyo Budiwitjaksono; Rima Anggun Aprilya; Sintha Dayu Aringgani; Devi Istyalita; Wakhidatul Ummah; Moch. Rizky Ramadhan
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 3 (2023): Juli : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i3.110

Abstract

Small and Medium Enterprises (MSMEs) in Klampok City, in running their business, handle problems related to almost all assets, both raw materials, finance, advertising, work, innovation and also the views of the management. The data checking procedure used is a separate inspection method because the information obtained is subjective, namely by distributing opinion polls using a real scale. The factor that creates this problem is largely due to the low level of training and education in business that business entertainment executives have. Most financial experts feel that they have sufficient business knowledge and skills, so they are not too eager to add their business information, especially if they need to pay cash to get this information. The problem of capital is a well-known one that almost all types of businesses face. The problems of MSMEs in Klampok District inspired researchers to develop solutions starting from NIB, product branding with improved packaging and logos or brands, business analysis with business plans, online bookkeeping system assistance, and product digitization with a more modern online marketing system. way to increase sales.
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.
ANALISIS STRATEGI BISNIS DALAM MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI 2019–2023 Batara, I Wayan Darma; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2393

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh transaksi pihak berelasi, corporate social responsibility (CSR), dan capital intensity terhadap kecurangan laporan keuangan pada perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan 12 perusahaan sebagai sampel selama 5 tahun observasi, sehingga total data observasi berjumlah 60. Untuk menganalisis data, digunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan software SmartPLS versi 3.0. Temuan dari penelitian ini mengindikasikan bahwa transaksi pihak berelasi tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, yang menunjukkan bahwa perusahaan-perusahaan dalam sampel telah memiliki mekanisme pengawasan yang relatif efektif terhadap transaksi tersebut. Begitu pula, CSR tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, mengingat pelaksanaan CSR di sektor konstruksi masih tergolong minim. Selain itu, capital intensity juga tidak menunjukkan pengaruh terhadap kecurangan laporan keuangan, meskipun perusahaan dengan intensitas modal tinggi secara teoritis berpotensi melakukan manipulasi. Penelitian ini berkontribusi dalam memperluas pemahaman mengenai faktor-faktor yang memengaruhi kecurangan laporan keuangan di sektor konstruksi. Secara praktis, hasil ini menunjukkan pentingnya peningkatan efektivitas pengawasan internal serta dorongan terhadap pelaksanaan CSR yang lebih substansial sebagai upaya pencegahan terhadap praktik kecurangan laporan keuangan.Kata kunci: Kecurangan Laporan Keuangan, CSR, Capital Intensity, Sektor Konstruksi, Beneish M-Score.ABSTRACTThis study aims to examine the influence of related party transactions, corporate social responsibility (CSR), and capital intensity on financial statement fraud in construction sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study uses a sample of 12 companies over a 5-year observation period, resulting in a total of 60 observational data points. Data analysis is conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of Smart PLS version 3.0 software. The findings of this study indicate that related party transactions do not have a significant effect on financial statement fraud, suggesting that the sampled companies have relatively effective oversight mechanisms for such transactions. Likewise, CSR does not have a significant effect on financial statement fraud, considering that CSR implementation in the construction sector is still relatively limited. Additionally, capital intensity also shows no influence on financial statement fraud, even though theoretically, firms with high capital intensity have the potential to engage in manipulation. This research contributes to broadening the understanding of the factors that influence financial statement fraud in the construction sector. Practically, the results highlight the importance of improving the effectiveness of internal controls and promoting more substantial CSR implementation as efforts to prevent financial statement fraud practices.Keywords: Financial Statement Fraud, CSR, Capital Intensity, Construction Sector, Beneish M-Score.
Effect of Accounting Understanding, Information Technology Use, and Education Level on the Quality of Financial Reports with Human Resource Competency as a Moderated Variable Ramadhani, Mesra Amalia; Budiwitjaksono, Gideon Setyo; Sulistyowati, Erna
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11486

Abstract

With human resource competency serving as a moderating element, the purpose of this study is to examine the impacts of accounting expertise, information technology utilization, and educational attainment on the quality of financial reports. This inquiry employs a quantitative methodology. A sample of 120 cooperative financial managers was given a questionnaire to complete in order to collect data in the Lamongan District. The study makes use of SmartPLS 3.0. The study's conclusion implies that an individual's level of education, accounting expertise, and use of information technology all have an impact on the caliber of financial reports. Meanwhile, the impact of accounting knowledge, information technology use, and educational attainment on the caliber of financial reporting cannot be mitigated by human resource expertise.
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Budiwitjaksono, Gideon Setyo; Munari, Munari; Suryaningrum, Diah Hari
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.
PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA Selomitha Soffi, Auni Bhetrisia; Budiwitjaksono, Gideon Setyo
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1395

Abstract

This study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which the company's internal control system can minimize the risk of uncollectible accounts and identifies the factors causing them. The method used is qualitative descriptive research with a field study approach conducted during the internship at KAP BCA. Data collection techniques include direct observation, interviews with auditors, audit documentation, and relevant literature studies. The audit procedures analyzed include examination of supporting documents, confirmations with third parties, and assessment of management policies related to receivables management. The advantage of this research lies in the utilization of internship experience as the primary data source, which provides real insights into the implementation of audits in the field. The research results show that all stages of the audit have been carried out thoroughly in accordance with the financial accounting standards in Indonesia. Based on the audit results, the presentation of accounts receivable for PT X is deemed reasonable and has adhered to generally accepted accounting principles.
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 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 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 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 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 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