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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Faktor-Faktor yang Mempengaruhi Indeks Pembangunan Manusia Melalui Belanja Daerah Sebagai Variabel Pemediasi Eza Putri Madyansyah; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3972

Abstract

This research uses quantitative techniques to examine and evaluate the impact of the Revenue Sharing Fund and Special Allocation Fund on the Human Development Index using regional expenditure as a mediating variable. The East Nusa Tenggara region's 110 data points from 22 districts and cities between 2019 and 2023 served as the study's sample. Path analysis and multiple linear regression are the study approaches that are employed. The results of this study prove that increasing the amount of Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) can increase Regional Expenditure, besides that DBH is able to increase the Human Development Index (HDI), DAK and Regional Expenditure have not contributed to changes in HDI, and DAK and DBH have no impact on HDI through Regional Expenditure. This illustrates that the East Nusa Tenggara local government has optimized the allocation of Revenue Sharing Funds through extracting funds by utilizing the potential of natural resources and taxes as a strategy to improve the quality of the Human Development Index through improvements in education, health, and income levels.
Analisis Manajemen Piutang di Grand Swiss Belhotel Darmo Fiola Dwi Anggraeni; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4431

Abstract

This research aims to analyze receivables management at the Grand Swiss Bel-Hotel Darmo. The author conducted this research on the basis that considering the importance of receivables management in the hospitality sector. This study used descriptive qualitative method. Primary data was obtained from an interview with one of the account receivable staff. The analysis was carried out by observing (observations) from the author, which was supported by the results of interviews, and strengthened using literature studies obtained through books and journals. The results of the research show that all financial management activities have been carried out well. However, there are still several problems, namely that some records still do not use software, conditions in the field are too late, resulting in delays in data input, and customers are having difficulty making payments.
Analisis Faktor-faktor yang Memengaruhi Kecurangan (Fraud) pada Sektor Pemerintahan Amanda Elsa Vionora Pitoyo; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4588

Abstract

This study aims to examine and analyze the influence of compensation alignment, the effectiveness of internal control, organizational culture, and organizational commitment on fraud based on the perceptions of government employees in the City of Kediri. The research was conducted across all sub-districts in the City of Kediri, resulting in 138 respondents responsible for managing the financial reports of the sub-districts, consisting of the Head of the Sub-District, the Sub-District Secretary, and the Sub-District Treasurer, based on predetermined sample characteristics. This quantitative study employs Structural SEM-PLS analysis technique using SmartPLS 4.0 as the analytical tool. The study's findings indicate that fraud can be suppressed through compensation alignment and effective internal management countermeasures. However, organizational culture and commitment did not show a significant effect on suppressing fraud in the government sector. These findings are expected to serve as a consideration for the government of the City of Kediri to detect and implement early preventive measures to minimize fraud in the public sector.
Analytical Hierarchy Process for Optimizing Shorebase Cost: A Case Study in East Java Offshore National Oil & Gas Company Resnamurti, Dhanang; Yuniningsih, Yuniningsih; Suhartini, Dwi; Handayani, Wiwik
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.51864

Abstract

This research addresses the need to optimize shorebase logistics costs for the East Java Offshore National Oil & Gas Company amid declining production and rising operational expenses. The study aims to determine the most efficient shorebase operation method by evaluating three alternatives: maintaining the current rental warehouse in Lamongan, relocating to a company-owned warehouse in Cepu, or moving to another rental warehouse in Gresik. Using a Multi-Criteria Decision-Making (MCDM) approach with the Analytical Hierarchy Process (AHP), data were collected through Focus Group Discussions with supply chain experts and surveys from competent respondents. Key criteria included operation cost, mobilization cost, and handling efficiency. Results indicate that maintaining the existing Lamongan shorebase is the optimal choice, followed by relocating to the owned warehouse. The study demonstrates the applicability of AHP in integrating quantitative and qualitative factors for strategic logistics decision-making, with implications for cost efficiency and operational stability in upstream oil and gas operations.
Peran Purchasing Departement pada Deka Hotel Surabaya dalam Menekan Anggaran Operasional Hotel Faustine Stella Gratia Hapan; Dwi Suhartini
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 6 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i6.7189

Abstract

Industri perhotelan mengalami pertumbuhan signifikan seiring dengan meningkatnya mobilitas masyarakat dan perkembangan sektor pariwisata. Dalam menghadapi persaingan yang semakin ketat, efisiensi anggaran operasional menjadi aspek penting dalam menjaga keberlangsungan bisnis hotel. Artikel ini membahas peran strategis departement purchasing di Deka Hotel Surabaya dalam menekan anggaran operasional tanpa mengorbankan kualitas pelayanan. Departement purchasing tidak hanya bertugas melakukan pengadaan barang dan jasa, tetapi juga berperan dalam pengendalian biaya melalui pemilihan vendor yang selektif, pengawasan kualitas produk, serta evaluasi kebutuhan yang berkelanjutan. Strategi seperti kerja sama jangka panjang dengan pemasok, pemantauan persediaan secara berkala, dan pembatasan pembelian barang yang tidak mendesak, diterapkan untuk meningkatkan efisiensi dan mencegah pemborosan. Hasil kajian menunjukkan bahwa pengelolaan purchasing yang terstruktur dan terencana mampu memberikan kontribusi signifikan terhadap stabilitas keuangan hotel, sekaligus memperkuat akuntabilitas dalam manajemen operasional.
DETERMINANTS OF FINANCIAL PERFORMANCE BASED ON LOCAL ORIGINAL REVENUE (PAD), BALANCING FUNDS, CAPITAL EXPENDITURE, AND BUDGET CALCULATION SURFER (SILPA Rizkita, Divanda Oktavia; Suhartini, Dwi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.740

Abstract

Local governments must continue to manage their finances better as part of the implementation of decentralization that was established in 1999, especially in stabilizing revenue realization due to the impact of the pandemic. Based on DJPK data, the financial efficiency ratio of provincial local governments in Indonesia shows that the majority of provinces are in the inefficient category in the 2020-2023 average calculation. According to several previous researchers, financial performance can be influenced by Local Own-Source Revenue (PAD), Balance Funds, Capital Expenditure, and Budget Surplus (SiLPA). Therefore, the purpose of this study is to examine the extent to which PAD, Balance Funds, Capital Expenditures, and Budget Surplus (SiLPA) affect financial performance at the provincial government level through efficiency ratios. The novelty of this study is that it combines these four variables into a comprehensive analysis model of regional financial performance using quantitative methods with multiple linear regression analysis. This study took secondary data from the official website of the Directorate General of Fiscal Balance with a population of all provincial governments in Indonesia. Amount of 136 samples were selected through purposive sampling in this study. The results show that PAD and SiLPA have no effect on the financial performance of provincial governments. On the other hand, Fiscal Balance Funds have an effect.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 73: STUDI PADA PT SEMEN INDONESIA (PERSERO) TBK. PERIODE 2018-2022 Rosyidah, Alim Matur; Dwi Suhartini
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3669

Abstract

This study aims to assess the impact of the implementation of PSAK 73 on the financial performance of PT Semen Indonesia (Persero) Tbk., particularly on profitability and solvency ratios. Data were obtained from the company's annual financial reports for the period 2018–2022, accessed through the official website of PT Semen Indonesia (Persero) Tbk. The analysis was conducted using a qualitative descriptive method by comparing financial ratios before and after the implementation of PSAK 73, and presenting the results in tables and graphs. The results of the analysis show a decline in profitability with ROA falling from 4.53% to 2.98% and ROE from 8.64% to 6.34%. Conversely, solvency improved with DAR decreasing from 28.28% to 26.06% and DER from 61.94% to 55.78%. The implementation of PSAK 73 also increased total assets by 2.51%, but did not have a significant effect on financial performance. These findings provide input for management to review financial strategies in adjusting to new accounting standards
Determinants of Online Loan Adoption among Gen Z’s: The Role of Gender, Financial Literacy, Self-Efficacy, and Risk Perception Jannata, Putrila Maya; Suhartini, Dwi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.807-818

Abstract

Purpose: This study investigates how gender, financial literacy, financial self-efficacy, and risk perception influence the intention to use online lending services among Generation Z university students in Surabaya. Methodology: A quantitative approach was applied using Partial Least Squares-SEM (SmartPLS 4.0) on a sample of 290 accounting students, selected through stratified random sampling. Data were collected via online surveys. Findings: Financial literacy and self-efficacy significantly and positively influence online loan interest, while perceived risk shows a significant negative impact. Gender was not found to be a significant factor. Novelty: This research contributes to the fintech behavioral literature by confirming the dominance of cognitive and psychological drivers over demographic characteristics in shaping Gen Z’s online loan interest. Originality: The study adds a regional context by focusing on accounting students in Surabaya, representing a tech-savvy and financially literate cohort, with gender explored as a non-significant differentiator. Conclusion: Online loan interest is primarily shaped by internal competencies (literacy, self-efficacy) and risk aversion rather than demographic traits like gender. Type of Paper: Research Article.
Persepsi atas Kelemahan dan Kekuatan Sistem Pengendalian Internal di PT Tatamulia Surabaya Murdoko, Berta Dwi; Suhartini, Dwi; Setyo B., Gideon
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 2 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i2.5370

Abstract

Sektor konstruksi mempunyai kontribusi yang signifikan terhadap perekonomian nasional, namun di sisi lain ancaman pada risiko keuangan yang tinggi, seperti pembengkakan biaya, keterlambatan pembayaran, serta kondisi potensi akibat kompleksitas proyek dan asimetri informasi. Kondisi tersebut memberlakukan penerapan sistem pengendalian internal yang efektif dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis persepsi atas kelemahan dan kekuatan sistem pengendalian internal di PT Tatamulia Surabaya dengan mengintegrasikan kerangka COSO Internal Control Framework dan Teori Agensi. Pendekatan kualitatif dengan desain studi kasus digunakan untuk menggali pemaknaan dan pengalaman subyektif pegawai kunci yang terlibat langsung dalam pengelolaan keuangan dan proyek. Data diperoleh melalui wawancara mendalam, observasi, serta analisis dokumen perusahaan, kemudian dianalisis menggunakan analisis model studi kasus Yin melalui tahapan open coding, axial coding, pattern match, explanation building, dan cross-case sintesis. Hasil penelitian menunjukkan bahwa komponen lingkungan pengendalian dinilai sebagai aspek terkuat, ditandai dengan keberadaan SOP baku, budaya kepatuhan, dan komitmen manajemen. Namun demikian, kelemahan utama ditemukan pada komponen informasi dan komunikasi serta pemantauan , terutama terkait keterlambatan dan ketidakakuratan data, implementasi ERP yang belum sepenuhnya real-time, serta lemahnya tindak lanjut temuan audit. Dalam perspektif Teori Agensi, kondisi tersebut mencerminkan masih kuatnya asimetri informasi dan residu agency risk yang menghambat efektivitas pengendalian internal secara keseluruhan. Penelitian ini memberikan kontribusi teoritis melalui integrasi COSO Framework dan Teori Agensi dalam konteks industri konstruksi, serta kontribusi praktis berupa rekomendasi penguatan kualitas informasi, sistem integrasi digital, dan mekanisme monitoring korektif untuk meningkatkan akuntabilitas dan tata kelola perusahaan.
SEED-A MODEL: STUDI KRITIS ATAS DILEMA ETIS AKUNTAN Rilah, Fitri Nur; Suhartini, Dwi; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2463

Abstract

ABSTRAKTujuan penelitian ini untuk merumuskan model pengambilan keputusan etis berbasis spiritualitas bagi akuntan dalam menghadapi dilema etis. Penelitian ini merefleksikan dimensi spiritualitas dalam pengambilan keputusan etis, sekaligus menyoroti keterbatasan pendekatan normatif dalam menyelesaikan persoalan etika. Penelitian ini menggunakan pendekatan kualitatif-kritis dalam bingkai paradigma kritis-postmodern. Pengumpulan data menggunakan wawancara mendalam dengan metode 5E (Engaging, Exploring, Explaining, Elaborating, Evaluating) pada 5 informan: satu akuntan intern, dua akuntan publik, satu akuntan pemerintah, dan satu akuntan pendidik. Analisis data dilakukan dengan 3 tahapan: 1) Data Condensation; 2) Data Display; dan 3) Drawing and Verifying Conclusion. Hasil penelitian menunjukkan bahwa spiritualitas dapat berperan sebagai kompas moral yang membimbing akuntan untuk mengambil keputusan yang tidak hanya sesuai dengan standar profesi, tetapi juga dengan nilai yang lebih dalam untuk kemaslahatan. Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model sebagai temuan penelitian ini, yang dituangkan dalam kerangka konseptual dan siklus reflektif. Kerangka ini menggambarkan proses refleksi spiritual yang membentuk identitas moral akuntan dalam siklus pengambilan keputusan etis. SEED-A Model berimplikasi pada pendekatan etis berbasis spiritualitas yang memperkuat identitas moral akuntan dan mendorong praktik akuntansi yang lebih bermakna. Cakupan informan yang terbatas hanya pada profesi akuntan, menjadikan generalisasi temuan perlu dilakukan dengan hati-hati, dan diperlukan pengujian empiris lanjutan lintas profesi, lingkungan kerja, atau budaya organisasi.Kata kunci: Akuntan, Dilema Etis, Kritis, Pengambilan Keputusan, SpiritualitasABSTRACTThe purpose of this study is to formulate a spirituality-based ethical decision-making model for accountants in facing ethical dilemmas. This study reflects the dimensions of spirituality in ethical decision-making, while highlighting the limitations of the normative approach in solving ethical problems. This study uses a qualitative-critical approach within the frame of critical-postmodern paradigm. Data collection used in-depth interviews with the 5E method (Engaging, Exploring, Explaining, Elaborating, Evaluating) on 5 informants: one intern accountant, two public accountants, one government accountant, and one accounting educator. Data analysis was carried out in 3 stages: 1) Data Condensation; 2) Data Display; and 3) Drawing and Verifying Conclusion. The results of the study indicate that spirituality can act as a moral compass that guides accountants to make decisions that are not only in accordance with professional standards but also with deeper values for the benefit. The Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model as the findings of this study, which are outlined in a conceptual framework and reflective cycle. This framework describes the process of spiritual reflection that shapes the accountant's moral identity in the ethical decision-making cycle. The SEED-A Model has implications for a spirituality-based ethical approach that strengthens the moral identity of accountants and encourages more meaningful accounting practices. The scope of informants is limited to the accounting profession, making generalization of findings need to be done with caution, and further empirical testing is needed across professions, work environments, or organizational cultures.Keywords: Accountant, Critical, Decision-making, Ethical Dilemma, Spirituality
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Jannata, Putrila Maya Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira Lina Dwi Mayasari LINA DWI MAYASARI Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Murdoko, Berta Dwi Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizdina Azmiyanti Rizkita, Divanda Oktavia Rosyidah, Alim Matur Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa