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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi TELKOMNIKA (Telecommunication Computing Electronics and Control) Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana TEMA (Jurnal Tera Ilmu Akuntansi) 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 Syntax Literate: Jurnal Ilmiah Indonesia 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 Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan 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) International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Literasi Akuntansi 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 International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Basic and Applied Accounting Research Journal Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics and Management Sciences JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Multidisciplinary Indonesian Center Journal Equity Akurasi International Journal of Economics and Management Research Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntan Publik JIAI (Jurnal Ilmiah Akuntansi Indonesia) Sosio e-kons
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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 with Earnings Management as a Mediating Variable in Conventional Commercial Banks Ahsanul Hadi Amin; Endah Susilowati; Dwi Suhartini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6331

Abstract

This study analyzes the effect of good corporate governance, intellectual capital, accounting conservatism, and capital structure on financial performance with earnings management as a mediating variable. In this study, good corporate governance is proxied by the number of audit committees, boards of directors, and boards of commissioners. The intellectual capital variable is proxied by the value-added intellectual coefficient. In addition, accounting conservatism and capital structure variables are proxied by conservatism based on accrued items and debt-to-equity ratio, respectively. For earnings management and financial performance variables, each is measured by the value of discretionary accruals and return on assets. This research was conducted using quantitative methods with the object of research of conventional commercial banks. The population in this study was conventional commercial banks listed on the IDX, as many as 61 companies. The number of samples used in this study was 30 conventional commercial bank companies from 2019 to 2023, with a total of 150 data. This study uses secondary data in the form of annual reports from conventional commercial banks for the 2019-2023 period. Data analysis in this study was carried out using the Partial Least Squares (PLS) method with the help of the SmartPLS 4 application. The results showed that good corporate governance and intellectual capital have a positive influence on financial performance, while accounting conservatism and capital structure did not show a significant effect. This study also reveals that earnings management as a mediating variable does not successfully mediate the influence between good corporate governance, intellectual capital, accounting conservatism, and capital structure on the company's financial performance.
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.
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.
LITERATUR REVIEW: PENGARUH STAKEHOLDERS PRESSURE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Shalli Arsylia; Dwi Suhartini
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 4 (2025): APRIL
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol4.2025.418

Abstract

Keberlanjutan merupakan hal yang wajib dilakukan bagi setiap perusahaan. Laporan keberlanjutan merupakan representasi dari kegiatan CSR (Corporate Social Responsibility) dari perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh stakeholders terhadap pengungkapan laporan keberlanjutan melalui metode kualitatif dengan pendekatan literatur review. Perusahaan menghadapi tekanan dari berbagai pemangku kepentingan untuk menerapkan praktik bisnis yang lebih berkelanjutan. Studi ini mengkaji peran stakeholders internal dan eksternal, seperti manajemen, pemerintah, pelanggan dalam mendorong strategi keberlanjutan perusahaan. Hasil tinjauan literatur menunjukkan bahwa keterlibatan aktif atau pengaruh positif dari hasil adanya tekanan yang diberikan stakeholders dapat mempercepat pelaporan keberlanjutan.
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
Analisis Sikap Profesional Auditor dalam Meningkatkan Kinerja Auditor dan Kualitas Audit Devi Pertiwi Ananda Putri; Ilvia Azhari; Jaya Frediyanto; Dwi Suhartini
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1749

Abstract

The aim of the research is to analyze factors that can improve auditor performance and audit quality, one of which is in terms of the auditor's professional attitude. This research uses the System Literature Review method using data sources from Google Scholar indexed by Sinta 1-5, Garuda, or Index Copernicus and reputable international journals indexed by Scopus over a period of 6 years from 2018-2023. Article searches were carried out using the keywords professional attitude, auditor performance, and audit quality with the subject KAP in East Java. The research results show that a professional attitude is very important for an auditor to carry out their profession. This is because the auditor's high professional attitude can determine the auditor's performance and better audit quality. Auditor performance is reflected in the auditor's ability to meet predetermined deadlines, while audit quality is reflected in the independence of providing audit opinions. The practical implications of this research mean that an auditor is obliged to uphold the code of ethics of the public accounting profession, such as integrity, objectivity, prudence, professionalism and confidentiality.
DIRECT AND INDIRECT IMPACT OF SELF-CONTROL AND FUTURE TIME PERSPECTIVE ON FINANCIAL WELL-BEING Nila Oktavia Isnaini; Dwi Suhartini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.804

Abstract

This study examines the influence of self-control and future time perspective on the financial well-being of students receiving the Indonesia Smart College Card (KIP-K) at Universitas Airlangga, while also analyzing the role of past and present financial behavior as an intervening variable in these relationships. Financial well-being is represented by two aspects, namely current money management stress and expected future financial security. The research employed a quantitative explanatory approach involving 319 KIP-K recipients from the 2023 and 2024 cohorts, with respondents selected using the Slovin formula. Data analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS 7.0. The findings reveal that self-control is associated with higher expected future financial security, whereas future time perspective corresponds with lower current money management stress. In addition, both self-control and future time perspective demonstrate positive connections with past and present financial behavior. The mediation analysis further indicates that past and present financial behavior partially accounts for the relationship between self-control and expected future financial security, as well as the relationship between future time perspective and current money management stress. These findings suggest that appropriate financial behavior reinforces the contribution of psychological factors in supporting the financial well-being of KIP-K students.
HEDONIC PRESSURE AND SPIRITUAL CONTROL: DETERMINANTS OF FINANCIAL MANAGEMENT BEHAVIOR AMONG UNIVERSITY STUDENTS Desi Tri Wahyuningsih; Dwi Suhartini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.805

Abstract

This study is intended to explore and demonstrate the influence of a hedonistic lifestyle and spiritual intelligence on the way accounting students at four public universities in Surabaya manage their finances. The object of the study is active accounting students with a total population of 5,057 students. Using proportionate stratified random sampling and the slovin approach with an error tolerance level of 5%, 371 respondents were selected. The study utilized primary information gathered through a digitally distributed questionnaire employing a four-level response scale, whereas supporting data regarding the student population were sourced from PDDIKTI. This study applies a quantitative-based design and utilizes Partial Least Squares–Structural Equation Modeling (PLS-SEM) through WarpPLS 8.0, with the Theory of Planned Behavior serving as the underlying conceptual foundation. The findings reveal that both hedonistic lifestyle tendencies and spiritual intelligence are positively associated with the way students manage their finances, with hedonistic lifestyle exerting the most dominant influence. The model shows that hedonistic lifestyle and spiritual intelligence together account for 14.6 percent of the changes observed in financial management. The study recommends an integrative educational approach combining affective control and spiritual values to cultivate sustainable financial behavior among university students in metropolitan settings.
Co-Authors Agcristina Collia Agata Agung Mersia Mahendradata Ahsanul Hadi Amin Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Alim Matur Rosyidah Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Andi Agustiawan Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Budiwitjaksono, Gideon Setyo Catherine Mosiara Kenyatta Cristina H Siboro Danurwenda, Raihan Desi Tri Wahyuningsih Devi Pertiwi Ananda Putri Dhanang Resnamurti Dhani Ichsanuddin Dinda Rizky Aulia Diza Dianeke Budi Prabowo Dwita Diajeng Syawaliah Dyah Ayu Kanina Pawitra 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 Firdausyi Ayudya Wardani Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Helmy Sukiswo Hendy Yatindra Abimanyu Henro Siringo Ringo 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 Lavida Melia Febrianti Lavida Melia Febrianti Lina Dwi Mayasari LINA DWI MAYASARI Lofani Filaruddin Fila Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Maheran Zakaria Maheran Zakaria 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 Monika Indah Cahyani 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 Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rabaatul Azira Hassan Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Ratna Achjuningrum Achjuningrum Raulita Ramadina Putri Febrian Rejeki Nurhidayati Rendy Mirwan Aspirandi Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizal Arifbillah Rizdina Azmiyanti Rizkita, Divanda Oktavia Sadzili, Rohan As Saifful Nazri Md Nazir Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Shalli Arsylia Shalli Arsylia Sharon Agnesica Vania Hanaya 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 Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wan Noraswaniaty Wan Ahmad Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Wiwik Handayani Wiwik Handayani Yoga Ardiansah Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa Zuiyyinatul Jannah