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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika TEKMAPRO Journal of Industrial Engineering and Management Jurnal Ilmiah Econosains Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JAE (Jurnal Akuntansi dan Ekonomi) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education International Journal of Engagement and Empowerment (IJE2) FOCUS: Journal of Social Studies Berajah Journal Jurnal Arastirma International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Journal of Social Research EKONOMIKA45 Indonesian Journal of Business Analytics (IJBA) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN D'edukasi: Jurnal Pengabdian Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JEKP (Jurnal Ekonomi dan Keuangan Publik) Moneter : Jurnal Keuangan dan Perbankan Jurnal Perpajakan dan Keuangan Publik TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis JITAA : Journal Of International Taxation, Accounting And Auditing Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Educational and Life Sciences (IJELS) QOSIM: Jurnal Pendidikan, Sosial & Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing Journal of International Accounting, Taxation and Information Systems Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Indra Pahala
Universitas Negeri Jakarta
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Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Febrilia, Ika; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Susmala, Windy Fatma; Jadidah, Wanti Nur; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions Pahala, Indra; Hasanah, Nuramalia; Prayoga, Athmad Eka; Musyaffi, Ayatulloh Michael
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.5

Abstract

Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The higher and stricter the tax sanctions, the higher the compliance of restaurant taxpayers. Tax sanctions are used to ensure that taxpayers adhere to restaurant tax payment requirements. Thus, taxpayers will be informed if they are subject to tax penalties for violating and failing to comply with their tax duties.
Relational and Embedded Leadership for Navigating Structural Conflict: A Strategic Model for Adaptive Organizations Ardiansyah, Rendy; Arenal, Arenal; Priyono, Budi; Pahala, Indra; Handaru, Wahyu
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.820

Abstract

This article develops the Relational and Embedded Strategic Leadership model in response to the limitations of conventional strategic leadership in navigating structural conflicts and adaptive challenges in modern organizations. Through theoretical synthesis and case analysis across sectors including Nokia, Microsoft, Telkom Indonesia, the UK’s NHS, and Finnish & Canada universities, GE, this paper reveals that successful transformation depends more on social relations, distributed leadership roles, and collective sensemaking than on structural control or top-down vision. The proposed model emphasizes dialogic, context-sensitive, and operationally embedded leadership practices. It contributes conceptually to leadership theory by integrating relational and institutional perspectives, while offering practical direction for organizations seeking sustainable change through cross-functional and cross-level participation. Key implications include the need for organizational design that enables distributed leadership, leadership development programs rooted in reflection and empathy, and institutional reforms based on collaboration—particularly in public and higher education sectors.
Adaptive Strategies in Southeast Asia: A Thematic Review on The Evolution of Competition, Cooperation, and Coopetition Arenal, Arenal; Priyono, Budi; Ardiansyah, Rendy; Pahala, Indra; Handaru , Agung Wahyu
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.821

Abstract

This study addresses the growing complexity of strategic interactions within organizations in Southeast Asia, focusing on competition, cooperation, and coopetition across Indonesia, Malaysia, Thailand, and Vietnam. Despite extensive research on individual interaction strategies, a comparative and integrative analysis of these dynamics within varying socio-institutional contexts remains limited. The objective is to systematically compare how these strategic interactions manifest in different countries, influenced by their unique economic structures and institutional pressures. Using a thematic literature review, this study analyzes 38 academic articles employing three theoretical frameworks: Resource-Based View (RBV), Institutional Theory, and the Coopetition Strategy Framework. The findings reveal that Indonesia favors coopetition and cooperation based on social and community values, Malaysia emphasizes competitive strategies supported by digital efficiency, Thailand adopts cooperative strategies aligned with public policy, and Vietnam focuses on academic-industry coopetition to enhance innovation. The study highlights that strategic management in the region results from complex interactions between internal organizational resources and external institutional forces. Practically, this research offers insights for managers and policymakers to design adaptive, context-specific strategies that balance competition and collaboration. Future research is encouraged to extend this integrative framework to other ASEAN countries and explore quantitative approaches to better understand coopetition's impact in emerging sectors.
The Influence of Company Size and Profitability on Tax Avoidance (on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2022 – 2024) Lili Helmison; Reza Fairuzzabadi; Puji Wahono; Indra Pahala
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.465

Abstract

This study aims to analyze the effect of firm size and profitability on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the period 2022 to 2024. The research method used is a quantitative approach with multiple linear regression analysis and classical assumption tests to ensure model validity. A total of 18 companies were selected with 49 data used in this analysis. The results show that, simultaneously, firm size and profitability influence tax avoidance. However, partially, both variables do not show a significant effect on tax avoidance. These findings indicate that there are other factors beyond firm size and profitability that affect tax avoidance practices in the mining sector. Therefore, future research is recommended to consider additional variables and to strengthen supervision and transparency in corporate financial reporting to minimize tax avoidance practices.
Perkembangan transfer pricing: Analisis bibliometrik pergeseran dari aspek pajak ke manajemen bisnis Aryanto, Mohammad Suharyadi; Alfarizi, Alwan Harris; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/co-creation.v4i1.1513

Abstract

Penelitian ini menganalisis evolusi kajian transfer pricing menggunakan pendekatan bibliometrik untuk memetakan pergeseran fokus dari perspektif perpajakan ke arah manajemen bisnis. Dengan menganalisis 269 publikasi ilmiah dari basis data Scopus (2000–2024) melalui perangkat lunak VOSviewer dan Biblioshiny, penelitian ini menemukan adanya perubahan signifikan dalam arah riset. Sebelumnya didominasi oleh isu kepatuhan fiskal dan penghindaran pajak, literatur transfer pricing kini semakin menekankan aspek strategis seperti efisiensi biaya, evaluasi kinerja unit usaha, dan pengelolaan rantai nilai dalam perusahaan multinasional. Temuan ini menunjukkan transformasi transfer pricing dari sekadar instrumen kepatuhan pajak menjadi alat manajemen strategis yang integral dalam tata kelola korporasi global. Analisis co-occurrence keywords, co-citation, dan thematic evolution memperkuat indikasi bahwa pendekatan manajerial semakin memperoleh tempat dalam diskursus akademik. Penelitian ini memberikan kontribusi penting dalam memperluas pemahaman lintas disiplin dan menekankan pentingnya integrasi antara teori perpajakan dan strategi bisnis dalam kebijakan transfer pricing. Namun demikian, keterbatasan penggunaan satu sumber data dan analisis kualitatif terbatas menjadi catatan penting bagi penelitian lanjutan.
Co-Authors Abdul Haris Fatgehipon, Abdul Haris Abrori, Ali Achmad Fauzi ACHMAD FAUZI Adam Zakaria Adinda Chairunnisa Agung Wahyu Handaru Agus Wibowo Ahmad Najib Aji Ahmadi Sasmi Ajitama, Ombih Akbar, Abdul Azhim Alfarizi, Alwan Harris Ali Abrori Amazya Ravista Ameliyaningsih, Tri Anggreini, Anisya Anisya Anggreini Annisya Fauziah Audila Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Arenal, Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Arif Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Astuti, Riana Dwi Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Febriasari, Bakhita Yulistyani Feren, Feren Fiby Ariza Fikri Ramadhan Fitriani, Azmi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gera Dhea Guniyati Grace Ombun Meilisa Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Handaru , Agung Wahyu Handaru, Wahyu Hanifah, Nindya Nurul hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Husna, Qonita Af'idatul Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ibrahim, Syufriadi IGKA Ulupui Ika Febrilia Indah Muliasari Indah Muliasari Ingka Ulupui Iryani, Novi Jadidah, Wanti Nur Jaya R, Tresno Eka Joko Suryanto Julfikar Setiadi Julia Dwi Nuritha Siregar Kamil, Upik Sitti Aslia Karina, Dhiya Syifa Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Khusniah, Widatul khusnul khotimah Kolin, Maria Delastrada Rina Kresnamurti Rivai P, Agung Kurniati, Destria Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lili Helmison Lisa Rachmawati Lukman Hakim Mustaqim, Aziz Mahfirah, Titis Fatarina Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Rizki Muhammad Yaser Alfarisy Muhammad Yusuf MUHAMMAD YUSUF Muhammad Yusuf Muliasari, Indah Mulyani, Dinda Mulyo, Sadono Munara, Kasra Jaru Murtopo, Purno Mustofa, Usman Musyaffi, Ayatulloh Michael Nadhira Choirunnisa Nariswari, Anindya Nasution Hafifah Nasution, Hafifah Nathania, Stephanie Nimita Candraswari Nindya Novelira N Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Nur Hamidah, Nur Nur Hasanah, Alifa Shafiya Nur Malikha Ulfah Nuramalia Hasanah Nuramalia Hasanah Nurfalah, Sunita Nurhidayah, Dhea Alifia Pakpahan, Kristina Pakpahan, Kristina Evana Pangesti Lestari, Surya Murni Permatasari, Annisa Aprilia Petrolis Nusa Perdana, Petrolis Nusa Poppy Rahayu Prasetiyaningsih, Endah Prayoga, Athmad Eka Puji Wahono Puji Wahono Puji Wahono Puji Yuniarti Pujiastuti Pangestu, Rizma Purba, Ayuwinarti Puspita, Reni Suwandi Ade Putra, Arie Anggara Putri Shilamaya R, Tresno Eka Jaya Rachman, Riza Aulia Radina Angganis Radina Angganis Ramadhan, Pinolia Ramadhanti, Nabila Ratna Anggraini Rd. Tuty Sariwulan Rendy Ardiansyah Rendy Ardiansyah Reza Fairuzzabadi Rhofitania, Rhofitania Ria Kurniawati Rida Prihatni Rifki Sudibyo Rismawati Riza Aulia Rachman Rizqy Aziz Basuki Rochmah, Rania Rosyadhi, Rozi Irfan Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sadono Mulyo safitri, gita Salju Salsabila Zalfa Azhar Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari, Mutiara Nilam Sari, Septy Dwi Indah Sary, Zulfadli Ahmad Sasmi, Aji Ahmadi Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Setyawan, Diki Shafina, Evelyne Shandy Aditya Sididi Sisworini, Endah Siti Farhah Siti Fatimah Zahra Sri Zulaihati Suherdi Suherman Sukmo, Bayu Suparno Suparno Suparno Surya Anugrah Suryadi Suryadi Susanti, Santi Susi Indriyani Susilowati, Reni Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Umi Widyastuti Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Wastuti, Wahyu Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Winanto, Rando Windy Fatma Susmala Wirianti Wisnuputra, Deandra Muhammad Yulianto, Imam Dwi Yunika Murdayanti Yureza Rian Wibowo Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin Zulfadli Ahmad Sary