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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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Strategic Technology Adaptation Framework: AI, IoT, and the Shift in Strategic Paradigms Munara, Kasra Jaru; Kamil, Upik Sitti Aslia; Rizki, Muhammad; Pahala, Indra; Handaru, Agung Wahyu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4154

Abstract

The rapid evolution of strategic technologies such as Artificial Intelligence (AI) and the Internet of Things (IoT) has triggered a paradigm shift in how organizations formulate, implement, and adapt their strategies. However, the current literature on integrating these technologies with the dynamic capabilities framework remains fragmented. This study proposes the Strategic Technology Adaptation Framework (STAF) to conceptually bridge AI/IoT adoption with organizational sensing, seizing, and transforming capabilities. Employing a Systematic Literature Review (SLR) of 30 selected articles published between 2012 and 2024, this research maps the relationships between specific technologies and organizational capabilities across sectors. The study reveals that AI predominantly supports seizing and transforming capabilities through automation and predictive analytics, while IoT enhances sensing through real-time data integration. The proposed STAF model contributes to the dynamic capabilities theory by integrating technological foresight and strategic alignment. It also provides practical guidance for organizations seeking to build adaptive responses and strategic agility in disruptive environments. This study concludes by proposing future empirical validation of STAF through case studies and mixed-method approaches.
ANALISIS IMPLIKASI PERPAJAKAN PADA TRANSAKSI BUILT OPERATE TRANSFER (BOT), LEASING DENGAN HAK OPSI, JOINT OPERATION, YAYASAN Pakpahan, Kristina; Najib, Ahmad; Pahala, Indra
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2674

Abstract

This study aims to critically examine the application of taxation to various forms of special transactions that often occur in practice in Indonesia, namely the Build Operate Transfer (BOT) scheme, leasing with option rights, joint operations (JO), and foundation legal entities. These four forms of transactions have unique characteristics that are not always in line with general tax principles, thus creating complexity in the imposition, deduction, reporting, and application of taxation. The research approach used is qualitative descriptive with data collection techniques through literature studies, tax regulation documentation, and critical analysis of academic literature. The results of the study indicate that there are still inconsistencies between accounting and taxation treatments, weak recording, and unpreparedness of actors in fulfilling tax obligations substantively. The BOT scheme often results in recognition of income between the private sector and the government; leasing with option rights creates different treatments between lessees and lessors in terms of VAT and Income Tax; JO faces administrative challenges due to the absence of a separate NPWP; while foundations face the risk of fiscal correction due to the combination of social and commercial activities without limitations on capable accounts. This study recommends increasing the capacity of tax human resources, reformulating technical regulations, and integrating a digital-based reporting system that is more responsive to the characteristics of special transactions.
EFEKTIVITAS PERENCANAAN PAJAK AKHIR TAHUN DALAM MENGURANGI RISIKO PEMERIKSAAN PAJAK Hendrico, Hendrico; Aripin, Aripin; Pahala, Indra; Wahono, Puji
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.2865

Abstract

This study aims to examine the effectiveness of year-end tax planning in reducing the risk of tax audits. Strategically and legally implemented tax planning at the end of the fiscal year is believed to be an effective tool to minimize potential corrections and findings by tax authorities. This research employs a qualitative approach using a library research method. The data used are secondary sources obtained from scientific journals, books, articles, and official documents related to tax planning and tax audits. The data were analyzed descriptively, emphasizing interpretation and synthesis of previous research findings. The results indicate that year-end tax planning, when conducted in compliance with applicable tax regulations, can provide significant benefits for taxpayers—both in terms of tax burden efficiency and audit risk mitigation. Such planning includes strategies like income equalization, optimal utilization of fiscal incentives, and accurate and well-documented reporting. Furthermore, previous studies highlight that understanding tax regulations and the readiness of corporate tax administration are critical factors in supporting the effectiveness of tax planning. Therefore, this study underscores the importance of year-end tax planning as a proactive and strategic form of tax compliance, as well as a preventive measure against potential audit risks by tax authorities.
Strategic Analysis of the Organization's Vision and Mission in Improving Company Performance and Competitiveness Hermawan, Herman; Ibrahim, Syufriadi; Augustriandi; Pahala, Indra; Handaru, Agung Wahyu
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1149

Abstract

This research aims to analyze the role of organizational vision and mission in improving company performance and competitiveness. Using the literature study method, this research examines various relevant sources to identify how vision and mission can serve as strategic guides in decision-making. The analysis shows that a clear vision and well-defined mission contribute to the creation of a strong organizational culture, increased employee motivation, and the development of effective strategies. In addition, this study found that companies that consistently review and update their vision and mission tend to be more adaptive to market changes and able to maintain a competitive advantage. These findings provide important insights for managers and organizational leaders in formulating result-oriented strategies to improve the overall performance of the company in the era of global competition.
Pengaruh Keadilan, Sanksi, Sistem, serta Teknologi dan Informasi Pajak terhadap Penggelapan Pajak Febriasari, Bakhita Yulistyani; Pahala, Indra; Jaya, Tresno Eka
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.06

Abstract

This study aims to investigate the effect of Tax Fairness, Tax Sanctions, Tax System, and Tax Technology and Information on Tax Evasion, as perceived by Undergraduate Accounting students at Universitas Negeri Jakarta (UNJ). Utilizing a quantitative research method, the study targets the entire population of Undergraduate Accounting students at UNJ. A total of 151 respondents were selected through Purposive Sampling, a non-probability sampling method based on predetermined criteria. Data were gathered using a Likert scale (1 to 5) that included both positively and negatively worded statements derived from various indicators. The collected data were processed and analysed using SPSS software. The results of hypothesis testing indicate that Tax Fairness (X1), Tax Sanctions (X2), Tax System (X3), and Tax Technology and Information (X4) each exert a negative and significant effect on Tax Evasion (Y).
Strategic Analysis of the Organization's Vision and Mission in Improving Company Performance and Competitiveness Hermawan, Herman; Ibrahim, Syufriadi; Augustriandi; Pahala, Indra; Handaru, Agung Wahyu
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1149

Abstract

This research aims to analyze the role of organizational vision and mission in improving company performance and competitiveness. Using the literature study method, this research examines various relevant sources to identify how vision and mission can serve as strategic guides in decision-making. The analysis shows that a clear vision and well-defined mission contribute to the creation of a strong organizational culture, increased employee motivation, and the development of effective strategies. In addition, this study found that companies that consistently review and update their vision and mission tend to be more adaptive to market changes and able to maintain a competitive advantage. These findings provide important insights for managers and organizational leaders in formulating result-oriented strategies to improve the overall performance of the company in the era of global competition.
Analisis Persepsi Kebijakan PPN PMSE, Kenaikan PPN dan Harga Produk Terhadap Keputusan Pembelian Netflix Husna, Qonita Af'idatul; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.11

Abstract

This study aims to analyze the effect of the PPN PMSE policy, PPN increase, and product prices on Netflix purchasing decisions in Indonesia. The implementation of PPN on Electronic System Trading (PMSE), which affects the price of digital services, including Netflix, forms the background of this study. The method used is quantitative with multiple linear regression analysis to test the relationship between these variables. The results indicate that perceptions of the PPN PMSE policy and PPN rate increases significantly influence purchasing decisions, while perceptions of product prices also affect consumer decisions. Practically, companies need to provide clear information about the impact of tax policies on product prices so that consumers understand their contribution to national development. Additionally, companies should design more transparent marketing strategies. Further research is recommended to explore other factors influencing digital service purchase decisions and the impact of price and product quality in the context of digital services.
Studi Bibliometrix Vosviewers dan Literature Review of Scopus 2020-2025 Davita Dewardani; Della Widya Ayu; Puji Wahono; Indra Pahala
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4417

Abstract

This study aims to map the progress of studies on the impact of tax avoidance using a bibliometric approach with the help of VOSviewer software and a literature review from the Scopus database for the period 2020–2025. The analysis was conducted on relevant scientific publications to identify research trends, dominant keywords, collaboration between authors, and the most influential journals and institutions in this topic. The results of the study show a significant increase in the number of publications related to the topic of tax avoidance impact, with a primary focus on issues such as corporate governance, financial performance, and transparency. In addition, it was found that studies on the impact of tax avoidance increasingly involve cross-disciplinary approaches and international collaboration. These findings provide a comprehensive overview of the direction of impact tax avoidance research and can be a strategic reference for academics and policymakers in understanding the implications of tax avoidance practices on the public and private sectors.
Procurement, Reform, Accountability, and Internal Control: Effects on Budget Absorption Lemana, Alifia Harfiani; Handarini, Dwi; Pahala, Indra
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.49547

Abstract

This study analyses the effect of goods/services procurement, bureaucratic reform, public accountability, and the Government Internal Control System (SPIP) on budget absorption in Ministries and State Institutions in Indonesia. This research was conducted with quantitative methods through multiple linear regression analysis to see the effect of independent variables on the dependent variable, and robustness tests to test the robustness of the model used. The results showed that public accountability has a significant effect on budget absorption, indicating that transparency and public accountability encourage the effectiveness of budget management. In contrast, the procurement of goods/services, bureaucratic reform, and SPIP had no significant effect on budget absorption. This is due to the revision of the Budget Implementation List (DIPA), bureaucratic reforms that focus more on administrative efficiency, and the implementation of the Government Internal Control System, which is not yet optimal. The results of this study are expected to provide insights for policymakers in improving budget absorption in the government sector.
Pengaruh Aset Pajak Tangguhan, Financial Distress, dan Ukuran Perusahaan Terhadap Manajemen Laba Chris Meytaliana, Adellia; Indra Pahala; Hafifah Nasution
Jurnal Ilmiah Cano Ekonomos Vol. 13 No. 02 (2024): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/acqv4k58

Abstract

This research aims to analyze the impact of deferred tax assets, financial distress, and company size on earnings management. This research is quantitative research with secondary data types. The population of this research is all healthcare sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using purposive sampling, with a final number of observations of 59. Data was obtained from the company's Annual Financial Report, which was then processed using Eviews 12. Panel Data Regression Analysis was carried out to analyze the processed data. The results of this research show that deferred tax assets have a positive and significant effect on earnings management. In contrast, financial distress and company size do not have a significant effect on earnings management. This research requires companies to increase their internal supervision regarding the use of deferred tax assets to ensure that there is no manipulation of these assets, which could be detrimental to the company in the future. Transparency in reporting and complying with applicable accounting standards is the key to preventing earnings management actions and increasing stakeholder trust.
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