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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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Analisis Perkembangan Tingkat Utang, Ukuran Perusahaan, dan Arus Kas Operasi Pada Sektor Properti dan Real Estate Selama 5 Tahun Terakhir Pujiastuti Pangestu, Rizma; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (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.0601.05

Abstract

This study aims to analyze the development of debt levels, company size, and operating cash flow in the property and real estate sector over the last 5 years. The method used in this research is descriptive statistical analysis using secondary data from the financial statements of 55 property and real estate companies listed on the IDX during the period 2019-2023. The analysis technique used is the DER as a proxy for debt levels, total assets as a proxy for company size, and the operating cash flow ratio. The results of the study indicate that the debt levels of the sample are still below the industry average, but there is an increase in total assets as a proxy for company size. Meanwhile, the average operating cash flow ratio for companies in this sector is below 1.
STRATEGI PENGHEMATAN PAJAK MELALUI PEMILIHAN BENTUK USAHA Marpaung, Desi Rahmadani; Hakim Mustaqim , Aziz Lukman; Hutagaol, Rismawaty; Wahono, Puji; Pahala, Indra
Tekmapro Vol. 20 No. 1 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

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

Abstract

Secara hukum, perusahaan wajib membayar pajak yang diatur dalam parameter undang-undang perpajakan. Melalui perencanaan pajak yang matang, manajemen bank dapat memanfaatkan ketentuan atau celah dalam perpajakan aturan untuk membayar pajak lebih sedikit, membebaskan uang bagi pemegang saham untuk digunakan dan meningkatkan keuangan dan kinerja perusahaan. pemerintah menggunakan berbagai skema perpajakan untuk mengurangi beban pajak wajib pajak. Wajib Pajak yang mengetahui perencanaan pajak yang efisien dapat memanfaatkan keringanan pajak ini dengan menyusun operasi bisnis mereka sehingga mereka dapat melakukannya, memanfaatkannya dan karenanya membayar pajak lebih sedikit. Perencanaan pajak yang banyak dimanfaatkan dalam penghematan pengeluaran pajak salah satunya adalah melalui pemilihan bentuk usaha. Dua hal yang menjadi strategi penghematan pajak melalui pemilihan bentuk usaha dari wajib pajak yakni kepastian hukum dan tarif pajak.
Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba Adinda Chairunnisa; Indra Pahala; Hafifah Nasution
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p10

Abstract

This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion
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.
Managing Youth Risk Behavior Through Parental Involvement and Character Education: Implications for Human Capital Development in Emerging Communities Sididi; Salju; Rismawati; Pahala, Indra
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.11

Abstract

This study explores how parental involvement and character education operate as strategic instruments of Human Resource Development (HRD) in preventing adolescent drug abuse. Employing a qualitative-descriptive approach, data were collected from 15 adolescents and their parents in Palopo, Indonesia. Thematic analysis revealed that peer influence, emotional neglect, and the absence of structured value education were key factors contributing to youth vulnerability. In contrast, families practicing consistent value transmission, emotional support, and dialogic parenting enhanced adolescent behavioral resilience. The findings position the family as a foundational site of early-stage HRD, where emotional intelligence, moral reasoning, and decision-making competencies are developed. The study offers practical implications for HRD policy and practice, emphasizing the integration of family-based interventions and value-oriented parenting in national strategies to strengthen youth behavior and human capital in emerging communities
Tax Management of Related Parties: A Literature Review on Transfer Pricing Practices and Regulations in Indonesia Fajriyati, Sausan; Nurfalah, Sunita; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.536

Abstract

Transfer pricing practices have become a central focus in international taxation as a common tax planning strategy employed by multinational corporations. In Indonesia, regulations related to transfer pricing have undergone significant developments in an effort to align with international standards. Through a comprehensive analysis of recent literature, this article examines tax management concerning related party transactions, focusing on three main aspects: the concept of related parties in taxation, tax regulations on intercompany transactions, and fair price determination mechanisms. The main findings indicate that although Indonesia's transfer pricing regulations have adopted OECD standards, their implementation still faces challenges such as limited comparable data and the complexity of related party transactions. This article also identifies effective strategies in tax management for related parties, including the application of Advance Pricing Agreements (APA) and comprehensive transfer pricing documentation.
Strategies for Legally Reducing Tax Liabilities Azima, Razy Ulul; Famela, Zafia Intan; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.573

Abstract

This article discusses various legal methods that taxpayers can use to reduce their tax burden through tax planning. Tax is a mandatory and coercive payment used for national development. Tax planning is essential for minimizing tax liabilities in accordance with applicable regulations, as taxes can reduce a company’s net profit and cash flow. The primary objective is to save on taxes and reduce the amount of tax paid, as long as it is done legally and without violating tax laws. Strategies such as securing business contracts, optimizing tax credits, applying for a reduction in Article 25 income tax installments, and deferring or paying taxes in installments are discussed. These methods serve as initial steps in effective tax management. They help maintain operational efficiency and ensure compliance with tax regulations. It is crucial to adhere to tax laws to avoid penalties or fines.
Taxation of Special Transactions Najib, Ahmad; Pakpahan, Kristina Evana; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.579

Abstract

This study comprehensively examines the application of taxation in special transactions in Indonesia, including Build-Operate-Transfer (BOT) cooperation models, finance leases with purchase options, joint operations, and foundations. The research is motivated by the complexity of regulations and the challenges in applying tax rules to special transactions commonly used by business entities and nonprofit organizations in Indonesia. This study employs a descriptive qualitative method with a literature study approach, reviewing laws and regulations, academic literature, and previous research findings to gain a deep understanding of the normative aspects and practical implementation of taxation in the field. The findings indicate that the taxation of BOT schemes has gained legal certainty through Government Regulation No. 34/2017, which classifies all income as rental income subject to a final tax of 10% based on market value or the highest NJOP (government-assessed property value). For finance leases with purchase options, tax regulations specifically address income tax and VAT treatment; however, challenges remain in practice, particularly in asset depreciation and expense recognition, especially in cases of bankruptcy or changes in the lease term. Joint operations face the risk of double taxation due to the lack of specific regulations governing intra-KSO (joint operation) transactions, leading to potential tax redundancy and inefficiencies in tax administration. Meanwhile, foundations engaged in the education sector have fulfilled their administrative tax obligations; however, the utilization of available tax facilities remains suboptimal, resulting in less-than-optimal income tax efficiency. These findings highlight the need for regulatory harmonization, enhanced outreach, and capacity building for business actors and organizations to better understand and utilize tax provisions for special transactions. This research is expected to serve as a useful reference for stakeholders in supporting relevant policy analysis and formulation aimed at improving tax effectiveness and compliance in Indonesia.
The Role of Digital Coretax Technology in Enhancing Corporate Income Tax Compliance Khusniah, Widatul; Merbaka, Zakiyyah Riris; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.584

Abstract

This study aims to examine the role of the Digital Coretax system in improving Corporate Income Tax (CIT) compliance in Indonesia. The methodology employed is a literature review by analyzing various academic sources, tax regulations, and official reports and publications from the Directorate General of Taxes (DGT). The findings indicate that the implementation of Digital Coretax has had a positive impact on tax administration efficiency, increased reporting transparency, and enhanced monitoring of corporate taxpayer compliance through digital-based data integration and risk analysis. However, challenges such as technological infrastructure readiness, users’ digital literacy, and inter-agency coordination still influence the system’s effectiveness. Therefore, this study concludes by emphasizing the importance of strengthening regulatory support, providing continuous education for taxpayers and tax officers, and optimizing system features to achieve sustainable tax compliance.
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