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Professional Competence of Teachers in Learning Music at Elementary Schools in Pontianak Ghozali, Imam
Harmonia: Journal of Arts Research and Education Vol 20, No 1 (2020): June 2020
Publisher : Department of Drama, Dance and Music, FBS, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/harmonia.v20i1.24932

Abstract

Learning the art of music that has characteristics, special characters, and is carried out within an integrative thematic frame in elementary schools, needs to be supported by the professional competence of classroom teachers. The purpose of this study was to determine the professional competence of classroom teachers in learning music in elementary schools. This paper is the result of interpretive descriptive research with the main data source of classroom teachers, while the source of supporting data are students and principals. Data collection techniques are done by tests, observations, and interviews. The data collection process is carried out starting before the learning stage until the learning evaluation process. Based on the results of the study showed that: (1) the average mastery of classroom teachers to the knowledge of music theory needed in learning has only reached 45%; (2) the average teacher mastery of musical basic competencies has only reached 42.5%; and (3) the average teacher mastery of musical instrument playing skills competencies needed in learning has only reached 33.75%. The results of tests conducted on the teachers turned out to be relevant to the data obtained during the implementation of learning. It was proven that learning material in the form of musical knowledge such as music symbols, time bars, and various tempos is only taught by one class teacher. The practice of singing traditional songs is not supported by the teacher’s ability to give examples of reading song notation in accordance with the demands of the teacher’s handbook. Practical learning material for playing musical instruments is also only implemented by one classroom teacher. The implementation of music art learning in which most of the time allocation is filled with singing songs that are mastered (memorized) by the teacher. This shows that the classroom teacher in the implementation of music art learning has not been supported by adequate professional competence.
The Effect of Firm Characteristics on the Application of Advanced Management Accounting Techniques Ghozali, Imam; Linnegar, Gary J
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This article evaluates management accounting practice of the Australian public listed companies and examines the relationship between certain contextual variables of firm characteristics and the application of advanced management accounting techniques. The survey research method is employed to gather evidence that contextual variables of size, age, type of industry and capital intensity have significant influence on the application of advanced management accounting techniques Type I, ll and lll. Firm risk and leverage have significant influence on the techniques Type ll and lll. But in term of ownership, there is no difference between domestic firms and foreign firms in applying management accounting techniques Type ll and lll.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN RISIKO TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2017-2018) Kusumastuti, Isna Neysa; Ghozali, Imam
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of Good Corporate Governance mechanism and risk disclosure on company performance. The dependent variable in this study is the financial performance of an accounting-based company as measured by return on assets, while the independent variables in this study are the number of board meetings, the financial expertise of the audit committee, the size of public accounting firm, the size of the risk monitoring committee, and the level of risk disclosure.The populations in this study consists of banking sector financial companies on the Indonesian Stock Exchange for the period 2017-2018. Sample determined with purposive sampling method. The total sample of this research is 74 companies.This study uses multiple regression analysis with SPSS software for hypothesis testing. The results of this study indicate that the audit committee's financial expertise and level of risk disclosure have a positive effect on the company's financial performance. While the number of board of commissioners meetings, the size of public accounting firm, and the size of the risk committee as measured by the number of risk monitoring committee meetings does not affect the company's financial performance.
ANALISIS PENGARUH MOTIVASI KERJA DAN GAYA KEPEMIMPINAN PANCASILA TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN ORGANISASI Dhameria, Vita; Ghozali, Imam
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol 4, No 2 (2020)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v4n2.p%p

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh motivasi kerja dan gaya kepemimpinan pancasila terhadap kinerja pegawai di Universitas 17 Agustus 1945 Cirebon. Sampel yang diambil dalam penelitian ini sebanyak 120 pegawai.  Analisis data yang digunaka menggunakan teknik SEM (Structural Equation Model) AMOS 22.0.  Penelitian ini menemukan bahwa motivasi kerja dan gaya kepemimpinan pancasila berpengaruh positif dan signifikan terhadap komitmen organisasi.  Motivasi kerja berpengaruh positif terhadap kinerja pegawai tetapi tidak signifikan.  Gaya kepemimpinan pancasila berpengaruh positif dan signifikan terhadap kinerja pegawai.  Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. 
DETERMINAN EFISIENSI DAN DAMPAKNYA TERHADAP KINERJA PROFITABILITAS INDUSTRI PERBANKAN DI INDONESIA Subandi, Subandi; Ghozali, Imam
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.599 KB) | DOI: 10.26905/jkdp.v17i1.732

Abstract

The objective of this study was to estimate the factors influencing the level of technical efficiency of banksmeasured by a non-parametric Data Envelopment Analysis (DEA) and its impact on the profitability performanceas measured by return on assets (ROA). This study applied panel data regression models with randomeffects approach to 110 conventional bank over 2006-2010. Based on estimation of the determinants of bankefficiency levels, it could be informed that bank size factors, types of banks, capital adequacy ratio, loansdeposit ratio, operating expenses and net interest margin affected the level of technical efficiency significantly.At a later stage, estimation of the determinants of profitability showed that the factors like the bank size, typesof banks, non-performing loans, loans deposit ratio, operating expenses and net interest margin significantlyaffected ROA. This study had implications both theoretically and managerially. Theoretical implications forthis research provided an important contribution to the development of the theory of efficiency and financialperformance. Finnaly the managerial implications of this research had the consequences of improving theefficiency and profitability performance, especially for the domestic banks.
Implementation of Music Arts Learning in Culture Arts Lessons at Elementary School in Pontianak Municipality Ghozali, Imam; Sumaryanto F., Totok; Utomo, Udi
The Journal of Educational Development Vol 6 No 1 (2018): February 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jed.v6i1.20733

Abstract

Art is multilingual, multidimensional, and multicultural. The special characters that art possesses are aesthetic, expressive, and creative all of which are integral parts of each other. The teaching of arts in elementary school is left to class teachers who are generally very limited in terms of their cognitive, affective, or psychomotoric aspects. It allows the gap in arts education in elementary school so it is necessary to research how the implementation of music arts learning in elementary school is.This research uses qualitative method with descriptive analytical procedures. The main data sources of this study were elementary school teachers while the supporting data sources were students and principal. The data collection techniques include observations, interviews, and documentary studies. The data were tested for their validity with the triangulation technique. The data analysis techniques included interactive analysis models. The results of study which was located in apublic elementary school and two private elementary schools showthe tendency of certain grouping pattern in the learning processes. The background, interest, and arts potential are the factors that influence the grouping. The integrative thematic approach in arts learning can cause the teacher to become less focused, the frequency of meetings is not constant, and material staging is rather difficult to do. In general, the learning processes were generally textbook oriented.
KOMPETENSI PROFESIONAL GURU SENI BUDAYA ALUMNI PRODI PENDIDIKAN SENI PERTUNJUKAN FKIP UNTAN DALAM PEMBELAJARAN SENI MUSIK DI SMP KABUPATEN BENGKAYANG Ghozali, Imam; Olendo, Yudhistira Oscar; Silaban, Chiristianly Yery
Eduscience : Jurnal Ilmu Pendidikan Vol 6, No 2 (2021): EDUSCIENCE : Jurnal Ilmu Pendidikan
Publisher : Universitas Esa Unggul

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Abstract

AbstractThis study aims to analyze and describe the professional competence of cultural arts teacher alumni of the FKIP UNTAN Performing Arts Education Study Program in learning the art of music at SMP Bengkayang Regency. This research uses qualitative methods with the form of Interpretative Analytical research. The main data source in this study was a cultural arts teacher at SMP Untan Performing Arts Study Program, FKIP Untan in Bengkayang Regency. This research involved 2 cultural arts teachers from different schools. Learning Arts and Culture has a function and purpose to develop students' attitudes and abilities in work and appreciation. One aspect of the Cultural Arts subject is the art of music which includes the ability to master vocals, play music, and appreciate music. Music teaching is teaching about sound. Teaching music can provide meaningful understanding and understanding if students / students have lived the function of the musical elements themselves in the songs they are learning. In order to gain meaningful understanding, the musical elements must be provided through musical experience activities. Teacher competence can be seen from the quality of the teacher in the process of carrying out his role as a teacher according to his function, role and function, for example in the process of learning music. A teacher at least has professional competence, whether skilled at playing a musical instrument or being able to sing with tonal accuracy. The cultural arts teacher who is an alumni of the FKIP UNTAN Performing Arts Education Study Program has shown professional competence, namely at SMP Negeri 1 Bengkayang, the teacher is capable of playing musical instruments, giving good examples, and teaching material that is in accordance with KD. Furthermore, at SMP Borneo Bengkayang, the arts and culture teacher has also shown professional competence in singing, which is also related to unisono singing material. The teacher looks good at giving examples according to the material that has been made in the form of lesson plans. The ability of teachers of cultural arts (music arts) who are also alumni of the FKIP UNTAN Performing Arts Education Study Program in developing materials, delivering material, managing classes, the methods used, and the techniques used are optimal. Keywords: professional competence, music arts education, cultural arts teacher AbstrakPenelitian ini bertujuan untuk menganalisis dan mendeskripsikan kompetensi profesional guru seni budaya alumni Prodi Pendidikan Seni Pertunjukan FKIP UNTAN dalam pembelajaran seni musik di SMP Kabupaten Bengkayang. Penelitian ini menggunakan metode kualitatif dengan bentuk penelitian Analitik Interpretatif. Sumber data utama dalam penelitian ini adalah guru seni budaya SMP alumni Prodi Seni Pertunjukan FKIP Untan di Kabupaten Bengkayang  Penelitian ini melibatkan 2 orang guru seni budaya yang berasal berbagai sekolah yang berbeda. Pembelajaran Seni Budaya memiliki fungsi dan tujuan untuk mengembangkan sikap dan kemampuan siswa dalam berkarya dan berapresiasi. Salah satu aspek pada mata pelajaran Seni Budaya adalah seni musik yang mencakup kemampuan untuk menguasai vokal, memainkan aat musik, dan mengapresiasi karya musik. Pengajaran musik adalah pengajaran tentang bunyi. Pengajaran musik dapat memberikan pengertian dan pemahaman yang bermakna apabila peserta didik/siswa telah menghayati fungsi unsur-unsur musik itu sendiri dalam lagu yang dipelajarinya. Untuk memperoleh pemahaman yang bermakna, unsur-unsur musik itu harus diberikan melalui kegiatan pengalaman musik. Kompetensi guru dapat dilihat dari kualitas guru dalam proses menjalankan perannya menjadi seorang guru sesuai dengan fungsi, peran, dan fungsinya, misalnya dalam proses pembelajaran musik. Seorang guru paling tidak memiliki kompetensi profesional baik terampil memainkan alat musik ataupun dapat bernyanyi dengan ketepatan nada. Guru seni budaya yang merupakan alumni Program Studi Pendidikan Seni Pertunjukan FKIP UNTAN sudah menunjukan kompetensi profesionalnya yaitu di SMP Negeri 1 Bengkayang, guru sudah mumpuni memainkan alat musik, memberikan contoh dengan baik, dan mengajarkan materi yang sesuai dengan KD. Selanjutnya, di SMP Borneo Bengkayang, guru seni budaya juga telah menunjukkan kompetensi profesionalnya dalam hal menyanyi, yang juga terkait materi bernyanyi secara unisono. Guru terlihat piawai memberikan contoh sesuai dengan materi yang telah dibuat dalam bentuk RPP. Kemampuan guru mata pelajaran seni budaya (seni musik) yang juga sebagai alumni Program Studi Pendidikan Seni Pertunjukan FKIP UNTAN dalam mengembangkan materi, menyampaikan materi, mengelola kelas, metode yang digunakan, serta teknik yang digunakan sudah optimal. Kata kunci : Kompetensi Profesional, Pendidikan Seni Musik, Guru Seni Budaya
PENGARUH DIVERSITAS GENDER DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Bana, Elan Levita; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the direct association between board commissioner gender diversity with tax avoidance and the mediation effect of sustainability performance on this association. 65 samples selected of non financial sector companies listed on Indonesia Stock Exchange from the period 2017-2019. Multiple regression used to analyze the direct relationship between board commissioner gender diversity and tax avoidance. Path analysis approach was employed to analyze the indirect relationship between board commissioner gender diversity and tax avoidance through sustainability performance as mediating variable. The results show that board commissioner gender diversity has significant and positive effect on tax avoidance. This implies that gender diversity in board commissioner increases the level of tax avoidance. Board commissioner gender diversity has no significant influence on sustainability performance. Path analysis result did not find support for mediating role of sustainability performance on the relationship between board commissioner gender diversity and tax avoidance.
THE EFFECT OF ACCOUNTING CONSERVATISM ON CASH HOLDINGS WITH CONTROLLING SHAREHOLDERS AS MODERATING VARIABLE Shakirani, Maritza Aulia; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

According to prior studies, accounting conservatism defined as an accounting practice principle that recognize losses in a more timely manner than recognizing profit. The purpose of this research is to examine the influence of accounting conservatism on cash holdings in a company with the role of controlling shareholders as a moderating variable. There are two forms of accounting conservatism occurred in this research, namely conditional accounting conservatism and unconditional accounting conservatism. The role of controlling shareholders in this research is utilized to discover its influence towards the relationship between both types of accounting conservatism and cash holdings. The analysis method used is the multiple linear regression analysis, and the analysis is conducted using SPSS software. The total sample used is amounting to 46 total of companies from banking sector that are listed in Indonesia Stock Exchange (IDX) with the research period of 2018-2020, and are selected using purposive sampling method.            The findings of this research indicate that conditional accounting conservatism significantly affect the cash holdings. On the other hands, unconditional accounting conservatism does not significantly affect the cash holdings. Furthermore, the role of controlling shareholders does not affect the relationship between both of the two forms of accounting conservatism and cash holdings, this might be due to the level of ownership from the controlling shareholders.
PENYALAHGUNAAN PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK MEMANAJEMEN LABA PERUSAHAAN : Studi Empiris terhadap Perusahaan Go Public Sektor Mining Tahun 2017-2019 Angestie, Aneta Yoshinta; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The implementation of the company's operational activities in fact requires a responsibility towards the obligation to maintain the environment or Corporate Social Responsibility (CSR). In practice, sometimes the company commits a violation of reporting and recording so that the company's management can be manipulated. Earnings management is used as the dependent variable which is measured by using discretionary accruals. This study requires control variables which include: profitability ratios (ROA), solvency ratios (DAR), and leverage ratios. The company standards used are mining companies for 2017, 2018, and 2019, which provide complete financial reporting and sustainability reports. This study found that good social responsibility disclosure practices tend to motivate management behavior to perform earnings management in mining companies. Specifically, the publication of social responsibility activities creates trust and adds value to the company, so that by gaining the trust of stakeholders, management can more freely practice earnings management.
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 Alfauzan Amin Alfi Rosa Mustika Alfiano, Ahmad Rifqy Alifiah, Vina Allenidekania Allenidekania Amaludin, Mochamad Amie Kusumawardhani, Amie Amriani Amir Ananda Laksmita Dewi Andre Falendro Angestie, Aneta Yoshinta Anggraeni, Novi Fitria Nur Anggy Marta Purnama Sari Annisa Amalia Anugrahwan, David Arbilianto, Arbilianto Ardhian Rafi’i, Reyes Ardiansyah, Rikky arpian frihady Arsyad Suryo Wibowo Arumraksmi, Gisa Asfar Muniir, Asfar Asfar Munir Asri Bashir Aulia Rahma Annisa Auliarahma, Anindya Ayu Assyifa Hamka Dinata Bana, Elan Levita Basya, Dihliza Budhi, Widodo Cahyani, Maghfira Aulia Chairul Huda, Chairul Christiana Kurniasari Cintya Trisanty Damayanti, Elok Darmawan Citrajaya Darmawan, Muhammad Rizki Desti Kurnia Utami Devi Anisa Latifa, Devi Anisa Devi Intan Satyaningrum Dewi Gayatri Dhameria, Vita Dhanendra Ganang W Diecky Kurniawan Dipa Radipa Dwi Agustina, Rista DWI CAHYONO Dwi Oktariani Dwi Satriyo Adi Nugroho Dwi Utami, Hendrika Dwisetia Poerwono Eben Ezer Ella, Serafina Enggar Adityamurti Erle Daffa Abhirama 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 Firlyandita, Marsyanda Firmansyah, Vernando Hian Gary J Linnegar Gracea Allesandra Vinidita Hadi, Fauziyyah Hamdi, Tasrif Handayani, Rr. Sri Haq, Muhammad Amiq Nur Dinil Harahap, Awi TM. Hariyanto, Dani Bagus Hendrajaya Hendrajaya, Hendrajaya Henny Sanulita Hutapea, Nurdame I Made Pradana Adiputra Ihyaul Ulum Imma Fretisari Indayani Indra Aryudanto Irawan, Purna Aji Irfan Herdiansyah Ismah Nur Fajriah Iswara, Indri Widia Ivan A. Setiawan Jaka Isgiyarta Jasmira A, Shalsabila Kaffi, Laisal Kelly Rossa Sungkono Kemalasari, Nadia Kevin Dio Putrawieka Kiuk, Paswasari Yuani Krisna Rendi Awalludin 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. Mawalia, Fitratuz Zahro Meliawati, Setyo Dwi Mimi Tresia Moh Riswandha Imawan Monica Rahardian Ary Helmina MUDRIK AL MANSUR Muhammad Fajar Hafidz, Muhammad Fajar Muhammad Ikhsan Muhammad Nicko Fabriano Munawaroh, Lavifatul Nabhan, Nashwa Zahfarina Nafisah, Luluk Najah, Luluk Lailatun Netty Rusdaniah Nindya Humanitisri Ningtiyas, Ailia Ayu Kusuma Niqita Pradilaf, Geby Nisrina Nugeraheny Nugraheni, Dyah Ayu Nur Anisa, Khoirin Nurifatul Khoiriyah, Siti Ong Teenya Augustine Paramitha, Hania Putri Parjer, Mutiara Savitri Permono, Arjun Prabantariksa, Mahelan Prasetiyani, Paramita Prasetyo, Fernando Willy Pratikto, Fahri Muhammad Puspa Fadila Putra, Devanka Putri, Glady Vashti Anatiya Raditya Airlangga Putra G. Rahma, Fara Aulia Rahmadilla, Alda Putri Ramadhani, Khoirun Nisa Ramadhanni, Annisa Rifka Ayu Annisa Rifqi Zamzami, Moh Rifqi Zamzami, Moh. Risma Agustina Riyanarto Sarno Rizqi Abdul Majid Rozanah Katrina Herda, Rozanah Katrina S, Adilah Marhamah Sabartono, Ribut Safitri Maharani, Nabila Safrullah Sagala, Mastri Dihita Saifuddin, Joumil Aidil Sak Rani Salsabila, Salsabila Salwa Puji Hastuti Santoso, Alvan Muhammad Hibatullah Satria Perdana, Bimo Satrianingsih, Aline Rizky Oktaviary Satrio, Dimas Rhoyhan Budi Selviani, Andini Setia Ani, Sari Setyawan, Chandra Dwi Shakirani, Maritza Aulia Silaban, Chiristianly Yeri Silaban, Chiristianly Yery Sinaga, Dani Surya Sinulingga, Kevin Brema Saputra Sitepu, John Frans Sri Hartuti Steward, Steven Subiyantoro, Heru Suha, Ainiyyah Hisanatus Sulaiman, Mochammad Hafidz SURYANTI Susilo, Nur Joko Sutanto Sutanto Sutomo, Ibnu Syamsul Arifin Tanjung Budi Hapsari Tesalonika, Laurent Stevani Totok Sumaryanto F., Totok Tri Kurnia, Anies Trisharsiwi Trisharsiwi, Trisharsiwi Triyoni, Nisrina Alfunisa Lucky Udi Utomo Vita Dhameria Vivi Mardahlia Wahyuni Maria Endah Budi Wahyuni Wantika, Sunariyah Duwi Wibowati Sektiyani Widianti, Bethari Ayu Winda Istiandini Windasari, Wahyu Wisanggeni, Antonius Anadri Wulandari, Nashwa Ayunda Ratri Y. Silaban, Christianly Y.B. Maryanto Yudhistira Oscar Olendo Yusmaidi, Yusmaidi Yusmita, Dini Yuyun Yulia Zainnur Wijayanto Zakarias Aria Widyatama Putra Zuhri, Syaifuddin