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All Journal Conference In Business, Accounting And Management (Cbam) 2012 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 Educoretax 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Golden Ratio of Taxation Studies E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan IJEMA
Indra Pahala
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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THE EFFECT OF AUDIT QUALITY, ACCOUNTABILITY AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL REPORTS IN ZAKAT MANAGEMENT Anisya Anggreini; Adam Zakaria; Indra Pahala
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.826

Abstract

The quality of financial reports is a structured report regarding the statement of financial position and transactions carried out and accounted for by a reporting entity. The quality of financial reports is considered good if the information presented in these reports can be understood and meets the needs of users in making decisions. It should be free from misleading notions, material errors, and should be reliable, allowing for comparisons with previous periods of financial statements. This research was conducted to determine the effects of audit quality, accountability, and internal control on the quality of financial reports. The research focused on the Amil Zakat Institute and the National Amil Zakat Agency for the City of Depok and DKI Jakarta as the population. The research sample was selected using purposive sampling methods and included 30 respondents. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The results of this study indicate that audit quality, accountability, and internal control have a positive effect on the quality of financial reports.
Relational and Embedded Leadership for Navigating Structural Conflict: A Strategic Model for Adaptive Organizations Rendy Ardiansyah; Arenal Arenal; Budi Priyono; Indra Pahala; Wahyu Handaru
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; Budi Priyono; Rendy Ardiansyah; Indra Pahala; Agung Wahyu Handaru
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.
Perancangan Standar Operasional Prosedur Dalam Pencatatan Penerimaan dan Pengeluaran Kas Pada TK Islam Al-Khaeriyyah Muhammad Yaser Alfarisy; Indra Pahala; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.01

Abstract

Designing a Standard Operating Procedure (SOP) for recording cash receipts and disbursements at Al-Khaeriyyah Islamic Kindergarten as an effort to improve internal control. The research employed a Research and Development (R&D) approach using the ADDIE model. The analysis stage was conducted through interviews, observations, and documentation to identify issues in the cash recording process. The design and development stages produced a draft SOP for cash receipts and disbursements. Implementation was carried out through socialization involving the principal, treasurer, and administrative staff, while the evaluation stage utilized open-ended questionnaires that showed highly positive responses. The results indicate that the SOP serves as an effective guideline for recording cash receipts and disbursements at the school. Future research is recommended to conduct comprehensive implementation and evaluation, as well as further development of the SOP.
Whistleblowing Intentions in Fraud Cases: The Interplay of Organizational Culture and Personal Ethic Riza Aulia Rachman; Ingka Ulupui; Indra Pahala
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15901

Abstract

Whistleblowing is a crucial mechanism for uncovering fraud and unethical behaviour within organizations, yet the decision to report misconduct is influenced by a complex interplay of organizational culture and personal ethics. This study explores the factors that drive employees to report fraud, focusing on how organizational culture and personal ethical beliefs interact to shape whistleblowing intentions. A systematic literature review (SLR) was conducted to synthesize recent studies from 2019 to 2024, analysing the role of ethical climates in organizations and individual moral values. The findings suggest that organizational culture significantly influences whistleblowing behaviour, with supportive and transparent environments fostering higher rates of reporting. Personal ethics, such as moral intensity and a sense of duty, also play a critical role, although their effect is moderated by the organizational context. The study highlights the importance of aligning personal ethical standards with organizational culture to encourage whistleblowing and reduce fraud. Recommendations for practice include creating a culture of ethical leadership, providing clear whistleblower protection policies, and promoting a transparent and supportive reporting system.
Developing an integrated multidimensional tax compliance framework: A qualitative study of professional ethics, tax awareness and public trust, good tax governance, the roles of accountants and auditors, and corporate social responsibility Alvin David P Sitorus; Amelia Azwar; Donna Uli Nainggolan; Indra Pahala
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2276

Abstract

This study aims to examine tax compliance determinants from an integrated multidimensional perspective by considering professional ethics, tax awareness and public trust, good tax governance, the roles of accountants and auditors, and corporate social responsibility (CSR). Tax compliance is not merely influenced by economic motivations and regulatory enforcement but is also shaped by ethical awareness, institutional trust, social values, and the need for organizational legitimacy (Pudjono & Rachmania, 2025; Torgler, 2007). This research employs a qualitative case study approach involving individual taxpayers registered at KPP Pratama Bandung, Indonesia. Data were collected through semi-structured interviews, non-participant observations, and document analysis. The data analysis process applied the interactive model developed by Miles et al. (2014). The findings reveal that tax compliance is a complex and multidimensional phenomenon resulting from the interaction of ethical, social, institutional, professional, and legitimacy dimensions. Professional ethics enhances taxpayers’ tax morale, while tax awareness and public trust encourage voluntary tax compliance through greater understanding of tax responsibilities and confidence in taxation institutions, and good tax governance strengthens public trust through transparency, accountability, and service quality. In addition, accountants and auditors play significant roles as professional monitoring mechanisms, while CSR practices support corporate legitimacy and improve relationships with stakeholders (Davis et al., 2016; Suchman, 1995). This study proposes an Integrated Multidimensional Tax Compliance Framework, emphasizing that sustainable tax compliance requires not only regulatory enforcement but also trust, ethical commitment, and effective governance.
Balancing Compliance and Ethics: The Dynamics of Tax Planning, Avoidance, and Evasion in Indonesia Sabrina Fitrianti; Rr Sheilla Novita Ellysa Putri; Indra Pahala
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2532

Abstract

Research on corporate tax strategies in Indonesia reveals a significant financial impact, with corporate tax avoidance reaching USD 4.78 billion. This study aims to comprehensively analyze the distinctions between tax planning, tax avoidance, and tax evasion, evaluate the implementation of the substance over form principle, and assess the effectiveness of anti-avoidance regulations (GAAR and SAAR). Employing a qualitative approach with a systematic literature review method, this research synthesizes secondary data from academic journals and tax regulations using thematic analysis. The findings indicate that tax planning serves as a legal efficiency strategy aligned with tax compliance theory. Conversely, tax avoidance operates in a legal gray area that violates the spirit of the law, while tax evasion constitutes an illegal act driven by agency conflicts. Furthermore, the substance over form principle is proven to be a crucial instrument for the Directorate General of Taxes (DJP) to assess the economic reality of transactions beyond formal legal structures. However, the implementation of both GAAR and SAAR faces significant challenges regarding legal uncertainty and conflicting interpretations between tax authorities and taxpayers. This study concludes that to enhance voluntary tax compliance, the government must provide detailed technical guidelines and foster transparent, balanced communication, rather than relying solely on repressive enforcement that could trigger aggressive tax countermeasures.
International Tax Law and Cross-Border Taxation: A Narrative Literature Review on Tax Sovereignty, BEPS, and Global Tax Reform Sari Widyaningtyas Putri; Meta Nisfia Falah; Lili Fitriani; Indra Pahala
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2574

Abstract

The rapid advancement of economic globalization and digitalization has brought significant changes to the dynamics of the international taxation system. This study aims to comprehensively examine international tax law and cross-border taxation based on prior literature using a Analysis Literature Review approach. This methodology involves summarizing and analyzing findings from various previous studies related to transfer pricing practices, Base Erosion and Profit Shifting (BEPS), and digital economy taxation. The results of the comparative analysis indicate that conventional taxation principles, such as the Arm's Length Principle (ALP) and source-based taxation, are increasingly inadequate in protecting the fiscal interests of developing countries against BEPS practices, transfer pricing manipulation, and digital business expansion. This article contributes theoretically to the concept of tax sovereignty and inter-nation equity by highlighting the structural gaps in current policies. Furthermore, this study recommends the strengthening of General Anti-Avoidance Rules (GAAR), the consideration of formulary apportionment, and the optimization of Automatic Exchange of Information (AEoI) as priorities for equitable international tax reform.
PENGARUH BELANJA MODAL, INVESTASI, JUMLAH WISATAWAN, DAN PERTUMBUHAN EKONOMI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA Dzakiyyah Ulfah Wadjaudje; Santi Susanti; Indra Pahala
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 5 No. 2 (2018): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Program Studi Keuangan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/je & kp.v5i2.417

Abstract

AbstrakPendapatan Asli Daerah adalah pendapatan yang diperoleh Daerah yang dipungutberdasarkan Peraturan Daerah sesuai dengan peraturan perundang-undangan. Penelitianini bertujuan untuk mengetahui pengaruh yang diberikan oleh Belanja Modal, Investasi,Jumlah Wisatawan, dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah.Objek dalam penelitian ini adalah Provinsi DKI Jakarta tahun 2007 hingga 2016. Datapada penelitian merupakan data kuantitatif yang diperolah dari Badan Pusat StatistikProvinsi DKI Jakarta, Badan Koordinasi Penanaman Modal, dan Badan PengelolaKeuangan Daerah Provinsi DKI Jakarta. Teknik analisis yang digunakan adalah regresilinier berganda.Hasil analisis menggambarkan, Belanja Modal memiliki pengaruh terhadap pendapatanasli daerah. Hal ini dikarenakan peningkatan dalam belanja modal pengadaan fasilitasfasilitasumum dalam mensejahterakan masyarakat, sehingga meningkatkan pendapatanasli daerah melalui pajak dan retribusi. Investasi tidak memiliki pengaruh terhadappendapatan asli daerah. Hal ini dikarenakan pajak untuk penanam modal dalamnegeri lebih tinggi dibandingkan dengan penanam modal asing sehingga menjadipertimbangan investor dalam negeri dalam menanamkan modal. Jumlah Wisatawanmemiliki pengaruh terhadap pendapatan asli daerah. Hal ini dikarenakan berbagai sektorpariwisata menarik yang mendukung wisatawan untuk berkunjung ke Provinsi DKIJakarta. Pertumbuhan Ekonomi memiliki pengaruh terhadap pendapatan asli daerah.Hal ini dikarenakan peningkatan pertumbuhan ekonomi Jakarta yang didominasi olehsektor keuangan, persewaan dan jasa perusahaan, dan perdagangan hotel dan restoranyang dapat meningkatkan pendapatan asli daerah melalui pajak dan retribusi. Secarasimultan, Belanja Modal, Investasi, Jumlah Wisatawan, dan Pertumbuhan Ekonomimemiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah.Kata kunci: pendapatan asli daerah, belanja modal, investasi, jumlah wisatawan,pertumbuhan ekonomi
Perancangan Sistem Informasi Akuntansi Berbasis Chart of Account Dalam Penyusunan Laporan Keuangan TK Melati Hilmun Azzahro; Indra Pahala; Rochma Sudiati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan keuangan organisasi nonlaba membutuhkan pencatatan yang akurat, transparan, dan sesuai standar akuntansi. Pada TK Melati, pencatatan masih dilakukan secara manual sehingga berisiko menimbulkan kesalahan, keterlambatan pelaporan, dan kurang optimalnya transparansi pengelolaan dana. Penelitian ini bertujuan merancang Sistem Informasi Akuntansi berbasis Chart of Account menggunakan Microsoft Excel untuk mendukung pencatatan transaksi dan penyusunan laporan keuangan sesuai ISAK 335. Metode pengembangan yang digunakan adalah Waterfall melalui tahap analisis kebutuhan, perancangan, dan implementasi. Data diperoleh melalui observasi, wawancara, dan studi literatur. Sistem mengintegrasikan Chart of Account, formula, dan fungsi Excel sehingga transaksi pada jurnal umum dapat diolah secara otomatis menjadi buku besar, neraca saldo, jurnal penyesuaian, dan laporan keuangan. Hasil perancangan menunjukkan bahwa sistem mampu menghasilkan laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, dan laporan arus kas sesuai ISAK 335. Sistem ini dapat meningkatkan ketepatan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan serta mengurangi risiko human error. Keterbatasan sistem terletak pada belum tersedianya penyimpanan data lintas periode dan penyusunan CALK, sehingga kedua aspek tersebut dapat menjadi pengembangan pada penelitian selanjutnya sesuai kebutuhan organisasi
Co-Authors abdul haris Fatgehipon Abrori, Ali 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 Alvin David P Sitorus Amazya Ravista Amelia Azwar Ameliyaningsih, Tri Anisya Anggreini Annisa Aulia Annisya Fauziah Audila Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Arif Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Deandra Muhammad Wisnuputra Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Donna Uli Nainggolan Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Elita Eradika Widianingrum Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Faradilla Kusumaningrum 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 hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Hilmun Azzahro 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 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 Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lili Fitriani 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 Meta Nisfia Falah Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Rizki Muhammad Yaser Alfarisy Muhammad Yusuf 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 Nila Aristiani Widyasari Nimita Candraswari Nindya Novelira N Nindya Nurul Hanifah 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 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 Reni Susilowati Revalina Rae Ramdanisya Reza Fairuzzabadi Rhofitania, Rhofitania Ria Kurniawati Riana Dwi Astuti Rida Prihatni Rifki Sudibyo Rismawati Riza Aulia Rachman Rizqy Aziz Basuki Rochma Sudiati Rochma Sudiati Rochmah, Rania Rosyadhi, Rozi Irfan Rr Sheilla Novita Ellysa Putri Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sabrina Fitrianti Sadono Mulyo safitri, gita Salju Salsabila Zalfa Azhar Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari Widyaningtyas Putri 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 Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya R Tresno Eka Jaya, Tresno Eka Tri Ameliyaningsih Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Umi Widyastuti Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Wanti Nur Jadidah Wastuti, Wahyu Widya Parimita, Widya Winanto, Rando Windy Fatma Susmala Windy Fatma Susmala Wirianti Yulianto, Imam Dwi Yunika Murdayanti Yureza Rian Wibowo Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin Zulfadli Ahmad Sary