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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Global Review of Islamic Economics and Business The Journal of Educational Development E-Structural Pendas : Jurnah Ilmiah Pendidikan Dasar Eduscience : Jurnal Ilmu Pendidikan CYCLOTRON JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Ta'dibuna: Jurnal Pendidikan Islam Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Health Care : Jurnal Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Informatics, Information System, Software Engineering and Applications (INISTA) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Narra J Bulletin of Community Engagement Jurnal Kajian Pembelajaran dan Keilmuan Komunika: Jurnal Dakwah dan Komunikasi Journal Of Human And Education (JAHE) el-Buhuth: Borneo Journal of Islamic Studies Progressive of Cognitive and Ability Proceeding ISETH (International Summit on Science, Technology, and Humanity) Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cantata Deo: Jurnal Musik dan Seni Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Jurnal Terapan Pendidikan Dasar dan Menengah Proceeding Of International Conference On Education, Society And Humanity Dimas Canthing
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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PENGARUH AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Tahun 2020 – 2023) Muhammad Irfan Nugraha; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of audit tenure and profitability on audit report lag in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The independent variables used are audit tenure (measured by a dummy variable) and profitability (proxied by Return on Assets). This study also includes firm size and pandemic conditions as control variables.The sampling method used was purposive sampling, resulting in 280 observations from 73 companies after the exclusion of outliers. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM) and Panel-Corrected Standard Errors (PCSE) estimation to address heteroscedasticity and autocorrelation issues.The results show that simultaneously, audit tenure, profitability, firm size, and pandemic conditions significantly affect audit report lag. Partially, profitability has a significant negative effect on audit report lag, indicating that companies with high financial performance tend to accelerate the publication of audited financial statements to mitigate information asymmetry in accordance with agency theory. Conversely, audit tenure is not proven to have a significant effect on audit report lag. Additional tests (t-test) show a significant difference in audit duration between the pandemic and post-pandemic periods, where audit duration actually increased in the pandemic period.
PENGARUH CEO OWNERSHIP, CEO EXPERT POWER, DAN STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TINGKAT PENGHINDARAN PAJAK (Studi Empiris: Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Betta Maulyda Kusumaning Putri; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of CEO ownership, CEO expert power, and family ownership structure on the level of tax avoidance rate in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. This study used a multiple regression model with three control variabels, such as company size, return on assets, and leverage. This study used secondary data obtained from the company’s annual report published from 2020-2023 consistently. The research’s sampling method was purposive sampling with certain criterias. There were three hypotheses tested using coefficient of determination test, simultaneous significance (F test), and significant individual parameters (t-test). This study found that CEO ownership has a negative and significant effect on the level of tax avoidance. CEO expert power has a positive and significant effect on the level of tax avoidance. Meanwhile, family ownership structure has an insignificant effect on the level of tax avoidance. The insignificant effect of family ownership structure is caused by the data on company size, return on assets, and leverage which are quite varied.
PENGARUH RASIO KEUANGAN TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Ira Hutahayan; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent financial reporting is the intentional manipulation of financial statements by management to misrepresent a company's true financial condition, which may harm investors, regulators, and other stakeholders. One method to detect potential fraud is financial ratio analysis, as it provides early warning indicators of irregularities. This study examines the effect of leverage, profitability, and liquidity on the likelihood of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, 118 observations were analysed through logistic regression with IBM SPSS 27.The results of the study indicate that leverage has a positive and significant effect on the potential for financial statement fraud, while profitability has a negative and significant effect. Liquidity does not show a significant effect.
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN PERSEDIAAN OBAT (Studi Kasus Pada Karyawan Rumah Sakit SMC Telogorejo Semarang) Julius Khrisna Pratama; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Effective management of drug inventory is one of the key factors in supporting the continuity of hospital services. However, in practice, many hospitals face various challenges in optimizing drug inventory management, which are often related to the suboptimal implementation of accounting information systems and weak internal controls. Therefore, this study aims to analyze the influence of accounting information systems and internal control on the effectiveness of drug inventory management at Telogorejo Hospital.This study employs a quantitative approach with a causal-comparative research design. Primary data were collected through the distribution of questionnaires to 94 respondents directly involved in drug inventory management. The data analysis technique used is multiple linear regression, assisted by SPSS version 26 software.Partially, both variables also have a significant positive influence. These findings indicate that the better the accounting information system and the stronger the internal control implemented, the higher the effectiveness of drug inventory management.
PENGARUH MASA PERIKATAN AUDIT, BIAYA AUDIT DAN UKURAN KAP TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Nayla Meutia Nanditta; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of audit tenure, audit fee, and audit firm size on financial statement fraud. The dependent variable is financial statement fraud. The independent variables in this study are audit tenure, audit fee, and audit firm size. This study uses a quantitative approach with secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2022–2024. The population in this study consists of all manufacturing sector companies, totaling 39 firms. The sampling technique used is purposive sampling based on certain criteria. The data analysis method employed is multiple linear regression using SPSS software. The research findings indicate that audit tenure has a positive effect on financial statement fraud. This implies that a longer audit tenure leads to a higher indication of financial statement fraud. Additionally, audit fees have a significant negative effect on financial statement fraud, meaning that higher audit fees are associated with a lower likelihood of fraudulent financial reporting. The audit firm size variable does not have a significant effect on financial statement fraud. This suggests that both Big Four and Non-Big Four audit firms possess the same quality of financial reporting capability.
PENGARUH CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB SEKTOR CONSUMER NON CYCLICALS BEI 2021-2024) Bani Miftah Rafi; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial performance is a critical indicator in evaluating the health and competitiveness of companies, particularly in the consumer non-cyclicals sector, which is essential for meeting the basic needs of the community. One significant factor influencing financial performance is the implementation of Corporate Social Responsibility (CSR). CSR not only serves as a form of social and environmental responsibility but also acts as a corporate strategy to enhance legitimacy and garner stakeholder support.This study aims to analyze the impact of CSR on financial performance, with leverage as a moderating variable, in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research focuses on understanding how CSR activities influence financial outcomes and whether leverage can amplify or moderate this effect.The study employs a quantitative approach, using secondary data from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression with SPSS version 27, utilizing a sample of 39 companies over a four-year observation period, resulting in156 observations. The findings indicate that CSR positively affects financial performance. Furthermore, leverage is found to strengthen the relationship between CSR and financial performance, suggesting that the use of debt can motivate companies to optimize CSR activities, thereby improving their financial performance
PENGARUH SOSIALISASI PAJAK, TINGKAT PEMAHAMAN PAJAK, KESADARAN PAJAK, DAN PERSEPSI WAJIB PAJAK MENGENAI PERATURAN PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi Pelaku UMKM yang Terdaftar di KPP Pratama Semarang Candisari Periode Tahun 2021-2024) Sekarputih Hayuningtyas; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of tax socialization, tax understanding, tax awareness, and perception of tax regulations on tax reporting compliance of individual taxpayers (WPOP) among MSMEs at KPP Pratama Semarang Candisari. This research employs a quantitative approach using primary data collected through questionnaires distributed to 126 respondents selected using purposive sampling. The data analysis methods include instrument testing (validity and reliability), classical assumption tests, multiple linear regression analysis, t-test (partial), F-test (simultaneous), and coefficient of determination (R²). The results show that partially, tax understanding and tax awareness have a positive and significant effect on tax reporting compliance. Meanwhile, tax socialization and perception of tax regulations do not have a significant effect on tax reporting compliance. Simultaneously, all independent variables have a significant effect on tax reporting compliance. The coefficient of determination (Adjusted R Square) is 0.517, indicating that 51.7% of the variation in tax reporting compliance can be explained by the variables in this study, while the remaining 48.3% is influenced by other factors outside the model.
PENGARUH SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2023) Akbar Adelio Hasiholan; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of sustainability reporting and corporate governance on firm value. The independent variable in this study is sustainability reporting which is assessed based on the GRI 2021 index, while corporate governance is proxied by board size, board independence, and board diversity. Firm value, which is the dependent variable, is measured using the Tobin's Q indicator. The population in this study are energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. Using purposive sampling method, 76 samples were selected from energy sector companies that published sustainability reports with GRI Standards. This study used multiple linear regression analysis method to examine the effect of sustainability reporting, board size, board independence, and board diversity on firm value. The results showed that board size has a positive and significant effect on firm value, while sustainability reporting, board independence, and board diversity have an insignificant effect on firm value.
PENGARUH PROFITABILITAS, SOLVABILITAS, TATA KELOLA PERUSAHAAN, DAN AUDIT QUALITY TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI DAN ENDEMI COVID-19 DI INDONESIA Davin Hansel Chaindrakarsa; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of profitability, solvency, corporate governance which includes ownership concentration, audit committee, and the number of audit committee meetings, and audit quality which includes audit opinion and the reputation of the Public Accounting Firm (PAF) on audit report lag. In this study, the variables of profitability, solvency, ownership concentration, audit committee, number of audit committee meetings, audit opinion, and PAF reputation act as independent variables, while audit report lag serves as the dependent variable. The sample in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period, totalling 148 samples. The sample selection was based on a purposive sampling method using criteria and requirements determined by the researcher. The testing and analysis methods used in this study include descriptive statistical analysis and statistical hypothesis testing using the Partial Least Squares (PLS) method through the WarpPLS 8.0 application. The results of the study show that not all research variables have a statistically significant effect on audit report lag, and the influence is not consistently distributed. The variables that consistently affect audit report lag in both pandemic and endemic Covid-19 situations are solvency, number of audit committee meetings, and audit opinion.
PENGARUH SUSTAINABILITY REPORTING DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN (Studi Empiris: Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022) Annisa Widya Tsuraya; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of Sustainability Reporting and Green Accounting on financial performance. The independent variables in this study are sustainability reporting, projected through 91 indicators of the GRI G4 index, and green accounting, projected through the PROPER rating. Financial performance, proxied by Return on Assets (ROA), serves as the dependent variable. In addition, this study also uses firm size and leverage as control variables.The study employs secondary data obtained from the annual financial statements and sustainability reports of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2022 period. The sample was selected using a purposive sampling method, resulting in 42 observational data points. This research uses a quantitative method with a multiple linear regression approach.The result show that sustainability reporting has a negative and significant effect on financial performance, while green accounting has a negative and significant effect on financial performance.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . Winarti Adani, Muhammad Naufal Dzaki Adelia Calosa, Flora Adelina Rizky Shafira Aditya, Mega Cantik Putri Adiyat Imaduddin Agung Waluyo agus budiotomo Agus Purwanto AGUS PURWANTO Agus Wartiningsih Agustinusa, Agustinusa ahlam rusdhy, tomy Aini, Nisrina Huwaida Qurrottu` Akbar Adelio Hasiholan Akhmad Haries Aldo Putra Utama Alfi Rosa Mustika Alfiano, Ahmad Rifqy Alfitri Alfitri Alifiah, Vina ALINE RIZKY OKTAVIARI SATRIANINGSIH Allenidekania Allenidekania amalia, silvina Amaludin, Mochamad Amie Kusumawardhani, Amie Amriani Amir Ana Wati, Seftin Fitri Ananda Laksmita Dewi Andre Falendro Angestie, Aneta Yoshinta Anggraeni, Novi Fitria Nur Anggy Marta Purnama Sari Annisa Amalia Annisa Widya Tsuraya Anugrahwan, David Arbilianto, Arbilianto Ardhian Rafi’i, Reyes Ardiansyah, Rikky arpian frihady Arsyad Suryo Wibowo Arumraksmi, Gisa Asfar Muniir, Asfar Asfar Munir Aulia Rahma Annisa Auliarahma, Anindya Ayu Assyifa Hamka Dinata Bahtiarga, Defrin Bana, Elan Levita Bani Miftah Rafi Basya, Dihliza Betta Maulyda Kusumaning Putri Bisri Mustofa bonita, vina Br Sembiring, Maria Berenaita Budhi, Widodo Cahyani, Maghfira Aulia Cantrik Putri Aditya, Mega Chairul Huda Christanto Syam Christiana Kurniasari Cintya Trisanty Damayanti, Elok Darmawan Citrajaya Darmawan, Muhammad Rizki Davin Hansel Chaindrakarsa Desti Kurnia Utami Devi Anisa Latifa, Devi Anisa Devi Intan Satyaningrum Dewi Gayatri Dhameria, Vita Dhanendra Ganang W Diecky Kurniawan Dipa Radipa Djau, Nurmila Sari Djau, Nurmilasari Dwi Agustina, Rista DWI CAHYONO Dwi Oktariani Dwi Satriyo Adi Nugroho Dwi Utami, Hendrika Dwisetia Poerwono Eben Ezer Efendi, Nursal Eli Amaliyah Ella, Serafina Enggar Adityamurti Erle Daffa Abhirama Ernawati, Eka Ersa Sabila Putri Pratama FAISAL Faisal Faisal Faiz Nadir Roidatul Jannah Falendro, Andre Farah Nofri Pudjianti Fauzi, Fatih Al Felicia Marsha Ferrel Aristo Putro Fidanza, Muhammad Giliyen fikri hidayat, muhammad Firlyandita, Marsyanda Firmansyah, Vernando Hian Fitriyah Fitriyah Gary J Linnegar Gracea Allesandra Vinidita Grandena, Egi Putri Hadi, Fauziyyah Hamdi, Tasrif Hamida, Mimi Handayani, Rr. Sri Haq, Muhammad Amiq Nur Dinil Harahap, Awi TM. Hariyanto, Dani Bagus Hasanah, Qoriatul Hendrajaya Hendrajaya, Hendrajaya Henny Sanulita Hidayanah, Fesa Hutapea, Nurdame I Made Pradana Adiputra Ihyaul Ulum Illiyyina, Izzah Imaculata Kiding, Theresa Imma Fretisari Indayani Indra Aryudanto Ira Hutahayan Irawan, Purna Aji Irfan Herdiansyah Ismah Nur Fajriah Iswara, Indri Widia Ivan A. Setiawan Jaka Isgiyarta Jasmira A, Shalsabila Julius Khrisna Pratama Kaffi, Laisal Kamiluddin Kelly Rossa Sungkono Kemalasari, Nadia Kevin Dio Putrawieka Kirana Yasmine Kiuk, Paswasari Yuani Krisna Rendi Awalludin Kurniawati, Dewi Nurlita Kusnila, Elok Dwi Kusumaningrum, Betty Kusumastuti, Isna Neysa Kuswiraaji, Ahmad Kresna Laila, Siti Nur Laili Hidayati Lalu Banu Sirwan, Lalu Banu Lau, Elfreda Aplonia Lesatanova Tricahya Avilya Lia Dwi Kurniawati Lubis, Andriamuri P. Maghfira Dwi Puspita Mandasari, Gesty MARIA BINTANG Maryono Maryono Masruroh, Deasy Rizki Mastari, Ekawaty S. Mastri Dihita Sagala Mawalia, Fitratuz Zahro Meliawati, Setyo Dwi Mimi Tresia Moh Rifqi Zamzami Moh Riswandha Imawan Monica Rahardian Ary Helmina MUDRIK AL MANSUR Muhammad Fajar Hafidz, Muhammad Fajar Muhammad Ikhsan Muhammad Irfan Nugraha Muhammad Nicko Fabriano Munawaroh, Lavifatul Nabhan, Nashwa Zahfarina Nafisah, Luluk Najah, Luluk Lailatun Nayla Meutia Nanditta Netty Rusdaniah Nindya Humanitisri Ningtiyas, Ailia Ayu Kusuma Niqita Pradilaf, Geby Nisrina Nugeraheny Nugraheni, Dyah Ayu Nur Anisa, Khoirin nur hapsari, yunita Nur Kholis Nur Kholis Nur Tjendani, Endah Nurifatul Khoiriyah, Siti Nuriyandani, Aan Nurrahim, Cantika Ong Teenya Augustine Oscar Olendo, Yudhistira Paramitha, Hania Putri Parjer, Mutiara Savitri Permono, Arjun Prabantariksa, Mahelan Prasetiyani, Paramita Prasetyo, Fernando Willy Pratikto, Fahri Muhammad Puji Harto Puspa Fadila Putra, Devanka Putri, Glady Vashti Anatiya Raditya Airlangga Putra G. Rahma, Fara Aulia Rahmadilla, Alda Putri Rahmi Galleryzki, Annisa Ramadhani, Khoirun Nisa Ramadhanni, Annisa Rifka Ayu Annisa Risma Agustina Riyanarto Sarno Rizqi Abdul Majid Rozanah Katrina Herda, Rozanah Katrina S, Adilah Marhamah Sabartono, Ribut Safitri , Bella Safitri Maharani, Nabila Safrullah Sak Rani Salsabila, Salsabila Salwa Puji Hastuti Salwa Salsabila Nurman Santoso, Alvan Muhammad Hibatullah Satria Perdana, Bimo Satrio, Dimas Rhoyhan Budi Sekarputih Hayuningtyas Selviani, Andini Setia Ani, Sari Setiawan, Eman Shakirani, Maritza Aulia Sholihah, Dzakiyyah Silaban, Chiristianly Yeri Silaban, Chiristianly Yery Sinaga, Dani Surya Sinulingga, Kevin Brema Saputra Sitepu, John Frans Sri Hartuti Steward, Steven Suha, Ainiyyah Hisanatus sulaim assalimah, ummu Sulaiman, Mochammad Hafidz SURYANTI Susilo, Nur Joko Sutanto Sutanto Sutomo, Ibnu Suwahyu, Romy Syamsul Arifin Tagor, Fatmi Audisa Tanjung Budi Hapsari Tesalonika, Laurent Stevani Tomy Suganda Totok Sumaryanto F., Totok tri atmojo, galih Tri Kurnia, Anies Trigasari, Salamah Triono Ali Mustofa Trisharsiwi Trisharsiwi, Trisharsiwi Triwiro S, Paskalis Triyoni, Nisrina Alfunisa Lucky Udi Utomo Ummi Athiyah Vincentia Adhelia Putri Cantika Vita Dhameria Vivi Mardahlia Wahyuni Maria Endah Budi Wahyuni Wantika, Sunariyah Duwi Wardhani, Ika Desy Wibowati Sektiyani Wibowo, Nur Cahyo Widianti, Bethari Ayu Winda Istiandini Windasari, Wahyu Wisanggeni, Antonius Anadri Wulandari, Nashwa Ayunda Ratri Y. Silaban, Christianly Y.B. Maryanto Yohani Setiya Rafika Nur Yudhistira Oscar Olendo Yusmaidi, Yusmaidi Yusmita, Dini Yuyun Yulia Zainnur Wijayanto Zakarias Aria Widyatama Putra Zuhri, Syaifuddin