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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
Dwi Suhartini
Universitas Pembangunan Nasional Veteran Jawa Timur
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ANALISIS MANAJEMEN PIUTANG PENJUALAN KAMAR HOTEL DEKA Sulistiana, Heny; Suhartini, Dwi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2279

Abstract

Receivables are an important component that can affect cash flow, so proper receivables management is needed to increase sales volume and prevent the risk of default. Form credit facility Letter is a policy implemented by hotels before providing credit facilities to debtors. This research uses a qualitative approach with a descriptive type, data is collected to provide an overview of conditions and issues related to problems that require detailed information. Receivables management to increase room sales is collaborating with wholesalers and corporates, although this is not optimal, but is an effort to introduce and reach a larger market share which can increase the company's receivables through credit sales.
Peran Audit Delay, Debt Default, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi Lavida Melia Febrianti; Dwi Suhartini
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5593

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit delay, debt default, pertumbuhan perusahaan terhadap opini audit going concern dengan reputasi auditor sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif menggunakan regresi logistik dengan alat bantu SPSS 26. Sampel penelitian ini adalah perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Pengambilan sampel penelitian dilakukan dengan metode purposive sampling yang menghasilkan sebanyak 96 sampel. Berdasarkan uji hipotesis penelitian ini mengungkap bahwa perusahaan sub sektor pertambangan akan menerima opini audit going concern jika perusahaan gagal dalam membayar hutangnya. Disisi lain, audit delay dan pertumbuhan perusahaan tidak menyebabkan perusahaan menerima opini audit going concern. Reputasi auditor belum mampu mendorong diterimanya opini audit going concern.
The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi Sukma Halimatus Sa'diyah; Dwi Suhartini
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.608

Abstract

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.
Professional Commitment and Machiavellian Personality on Whistleblowing Intentions Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3393

Abstract

This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.
Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University Suhartini, Dwi; Putri, Sofie Yunida; Azmiyanti, Rizdina
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.38085

Abstract

Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.
Pemahaman Akuntansi Memoderasi Motivasi Ekonomi, Ekspektasi Pendapatan, dan Lingkungan Keluarga terhadap Minat Berwirausaha Manalu, Wahyu Christian; Suhartini, Dwi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.79692

Abstract

Penelitian ini bertujuan untuk menguji pengaruh motivasi ekonomi, ekspektasi pendapatan, dan lingkungan keluarga terhadap minat berwirausaha, dengan pemahaman akuntansi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah pelaku UMKM di daerah Kenjeran, Surabaya. Sampel penelitian berjumlah 95 pelaku UMKM yang dipilih menggunakan metode simple random sampling. Data yang digunakan adalah data primer, dan analisis dilakukan menggunakan teknik Partial Least Square (PLS) dengan bantuan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa motivasi ekonomi memiliki pengaruh positif dan signifikan terhadap minat berwirausaha, sedangkan ekspektasi pendapatan memiliki pengaruh positif tetapi tidak signifikan. Lingkungan keluarga memiliki pengaruh negatif dan tidak signifikan terhadap minat berwirausaha. Selain itu, pemahaman akuntansi sebagai variabel moderasi tidak mampu memoderasi pengaruh motivasi ekonomi, ekspektasi pendapatan, dan lingkungan keluarga terhadap minat berwirausaha.
Pengungkapan Corporate Social Responsibility Dan Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Iqbal, M Choirul; Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1791

Abstract

Penelitian ini berupaya untuk mengetahui pengaruh ukuran dan umur perusahaan terhadap kinerja keuangan dengan menggunakan pengungkapan CSR sebagai variabel intervening. Fokus penyelidikannya adalah perusahaan manufaktur barang konsumsi yang terdaftar di BEI tahun 2019 - 2022. Metode purposive sampling dipakai untuk menetapkan sampel. Software WarPLS Versi 8.0 dipakai sebagai metode analisis data. Temuan penelitian menunjukkan bahwasanya kinerja keuangan suatu perusahaan menurun seiring dengan meningkatnya ukurannya. Di satu sisi lamanya umur perusahaan tidak menjamin berdampak pada kinerja keuagan yang baik. Kemudian ukuran perusahaan yang besar tidak menjamin keterlibatan perusahaan dalam aktivitas CSR, sedangkan perusahaan yang telah lama beroperasi maka semakin tinggi keterlibatan perusahaan dalam aktivitas CSR. Perusahaan yang sering terlibat dalam aktivitas CSR memiliki kinerja keuangan yang baik. Hasilnya Pengungkapan CSR tidak mampu memediasi hubungan ukuran perusahaan dan umur perusahaan terhadap kinerja keuangan perusahaan sebagai variabel intervening.
Pengambilan Keputusan Investasi Cryptocurrency pada Generasi Z Danurwenda, Raihan; Suhartini, Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1792

Abstract

Minat Generasi Z dalam investasi dipicu oleh ketersediaan informasi yang semakin terbuka mengenai investasi cryptocurrency, tetapi banyak Generasi Z berinvestasi hanya karena tren belaka tetapi tidak mempunyai pengetahuan yang cukup. Meninjau hal tersebut studi ini bertujuan melihat pengaruh literasi keuangan, toleransi risiko, dan overconfidence terhadap keputusan investasi cryptocurrency. Populasi penelitian ini perwakilan generasi z yaitu mahasiswa akuntansi angkatan 2020 dengan kriteria tertentu. Googleform digunakan untuk menyebarkan kuesioner, penelitian ini menggunakan metodologi kuantitatif dan data primer. Metode Partial least square (PLS) digunakan dalam analisis data penelitian ini. Hasil penelitian ini bahwasanya semakin banyak investor dengan literasi tinggi, semakin banyak informasi yang mereka ambil dalam mengambil keputusan investasi cryptocurrency. Toleransi risiko yang lebih tinggi, cenderung berinvestasi pada aset berbahaya, seperti cryptocurrency. Selain itu, berinvestasi dalam cryptocurrency karena tingkat overconfidence ataupun kecenderungan mereka untuk terlalu percaya diri pada kemampuan mereka sendiri. Hal tersebut didukung juga dengan kecanggihan teknologi yang dikuasai oleh generasi z.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo Oktabilla Timoriawan, Shanella; Suhartini, Dwi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3477

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.
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