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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jambura Economic Education Journal JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JAT (Journal of Accounting and Tax) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Inovasi Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI
Rida Perwita Sari
Lecturer At The Faculty Of Economics And Business, National Development University “Veteran” East Java, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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EFEKTIVITAS PROSEDUR VOUCHING DALAM AUDIT DALAM PERSPEKTIF AUDITOR Saputra, Naufal Daris; Sari, Rida Perwita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9331

Abstract

Prosedur vouching merupakan salah satu teknik audit substantif yang digunakan untuk memverifikasi eksistensi dan validitas transaksi keuangan melalui penelusuran pencatatan akuntansi ke dokumen sumber. Dalam konteks praktik audit di Indonesia, efektivitas prosedur ini menjadi penting mengingat perannya dalam mendeteksi kesalahan material dan mendukung kualitas opini auditor. Penelitian ini bertujuan untuk mengkaji efektivitas pelaksanaan vouching dalam praktik audit berdasarkan refleksi pengalaman magang serta wawancara dengan auditor senior. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui observasi langsung terhadap pelaksanaan prosedur audit di sebuah Kantor Akuntan Publik (KAP), serta melalui wawancara semi-terstruktur dengan tiga auditor senior berpengalaman. Analisis data dilakukan menggunakan teknik analisis isi kualitatif untuk mengidentifikasi tema dan makna dari tanggapan narasumber. Hasil penelitian menunjukkan bahwa efektivitas prosedur vouching ditentukan oleh kualitas dan kelengkapan bukti, pemahaman konteks transaksi, keterlibatan aktif auditor junior, serta komunikasi efektif dalam tim audit. Kesimpulan dari studi ini menegaskan bahwa vouching yang dijalankan secara substansial, bukan sekadar formalitas, dapat memperkuat keandalan audit dan meningkatkan skeptisisme profesional auditor.
Implementasi Big Data Analytics dan Kontribusinya terhadap Kualitas Audit melalui Audit Report Lag di Sektor Perbankan Anisa Ratna Sari; Rida Perwita Sari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.24921

Abstract

Tujuan Penelitian: Penelitian ini mengkaji pengaruh big data analytics terhadap kualitas audit di sektor perbankan, dengan audit report lag sebagai variabel mediasi. Analisis big data dianggap penting untuk meningkatkan efisiensi audit, mengurangi keterlambatan, dan meningkatkan kredibilitas pelaporan keuangan.Metode Penelitian: Penelitian kuantitatif ini menggunakan data primer dari 80 auditor di 12 kantor akuntan publik yang terdaftar dalam direktori IAPI 2025. Semua responden memiliki pengalaman mengaudit perusahaan perbankan. Data dianalisis menggunakan SmartPLS 4.0.Orisinalitas/Kebaruan: Kebaruan penelitian ini terletak pada penggunaan audit report lag sebagai variabel mediasi. Penelitian ini berfokus pada auditor yang berpengalaman dalam mengaudit bank yang terdaftar di Bursa Efek Indonesia.Hasil Penelitian: Temuan menunjukkan bahwa analisis big data secara signifikan meningkatkan kualitas audit, baik secara langsung maupun melalui pengurangan audit report lag. Audit report lag dikonfirmasi sebagai mediator yang signifikan. Implikasi: Big data analytics memungkinkan auditor untuk memproses data besar secara real time, meminimalkan keterlambatan, dan meningkatkan kualitas audit. Temuan penelitian ini mendukung relevansi technology acceptance model, teori keagenan, dan teori atribusi dalam menjelaskan perilaku auditor. Research Objectives: This study examines the impact of big data analytics on audit quality in the banking sector, with audit report lag as a mediating variable. Big data analytics is considered vital to improve audit efficiency, reduce delays, and enhance financial reporting credibility.Research Method: This quantitative study uses primary data from 80 auditors at 12 public accounting firms listed in the IAPI 2025 directory. All respondents have experience auditing banking companies. Data were analyzed using SmartPLS 4.0.Originality/Novelty: The novelty of this study lies in the use of audit report lag as a mediating variable. The research focuses on auditors experienced in auditing banks listed on the Indonesia Stock Exchange.Research Results: The findings show that big data analytics significantly improves audit quality, both directly and through reducing audit report lag. Audit report lag is confirmed as a significant mediator.Implications: Big data analytics enables auditors to process large data in real time, minimizing delays and improving audit quality. The findings support the relevance of the technology acceptance model, agency theory, and attribution theory in explaining auditor behavior.
Pengaruh Pajak Cryptocurrency Terhadap Keputusan Investasi dengan Moderasi Literasi Keuangan Nanda Wahyu Saputra; Rida Perwita Sari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3539

Abstract

This study aims to analyze the effect of cryptocurrency tax collection on cryptocurrency investment decisions in Indonesia moderated by financial literacy. The population of this study consists of cryptocurrency investors in Indonesia. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 4 software. Sampling was conducted using a simple random sampling technique, and data were obtained through distributing questionnaires to 118 respondents through Slovin formula sampling measurement technique with a 10% error rate (it was found that the minimum number of respondents required was 100 respondents). The results show that cryptocurrency tax collection has a positive and significant effect on investment decisions. This indicates that the existence of taxes is not only perceived as a burden, but also as a factor that increases legitimacy and investor confidence in investing. Meanwhile, financial literacy was not proven to significantly moderate the effect of cryptocurrency tax collection on cryptocurrency investment decisions, although investors with higher financial literacy tend to consider various investment aspects more rationally. These findings provide theoretical implications that tax policy can be viewed not only as a transaction burden, but also as a form of legitimacy that influences cryptocurrency investment decisions. Practically, the results of this study can serve as input for the government in designing tax policies that are able to increase investor confidence and support the development of the cryptocurrency investment ecosystem in Indonesia.
The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review Kekoto Manneh; Indrawati Yuhertiana; Rida Perwita Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13427

Abstract

Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud. It also analyses the contextual, technological, and behavioural factors that influence auditor independence. By integrating perspectives from both developed and emerging economies, the study highlights overlooked issues of independence in digital auditing and gender governance, while suggesting directions for future research and policy development. Method: This study employed a Systematic Literature Review (SLR) guided by the PRISMA framework. The review consisted of 72 peer-reviewed journal articles obtained primarily from the Scopus-indexed database. The selected articles were analysed to identify key themes related to auditor independence, audit quality, fraud prevention, digital tools, and regulatory environments. Findings: The findings identify four main themes: (1) the impact of auditor independence on the credibility of audit reports, (2) the role of independence in fraud detection and prevention, (3) the influence of digital tools on independent audit judgment, and (4) differences in independence practices across regulatory environments. The study concludes that auditor independence enhances professional skepticism and strengthens audit reliability. Implications: This SLR provides implications for audit firms, regulators, and academics. Audit firms need to strengthen safeguards for auditor independence, enhance ethical training, manage non-audit service risks, and reinforce functional independence through stronger governance mechanisms. Regulators should improve oversight and policy frameworks to ensure independence is maintained in both traditional and digital audit environments. For academia, the study identifies research gaps and provides opportunities for future empirical and comparative studies on auditor independence.
Mechanization Taro Chips Processing at Small Micro Medium Enterprise in Tambakan village, Blitar District Lilik Suprianti; Hervina Puspitosari; Alfian Chandra Ayuswantana; Rida Perwita Sari
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i3.106

Abstract

The community service program to assist the Small Micro Medium Enterprise in Tambakan Village, Blitar Regency East Java, has been done. The program's purpose was to improve the productivity of Taro chips as the prime product of Berkah Mulya Small Micro Medium Enterprise by introducing the appropriate technology to the taro chips making process. Currently, taro chips are produced manually. People did all the steps from cutting, frying, oil separating, and packaging by hand. It was time-consuming. The products sometimes were not uniform in thickness beside the oil content was relatively high, so the product was easy to be rancid. We introduced the cutting machine and the spinner to improve Taro Chips production's quality and quantity in this program. The methods used in this program started with a field survey, observation, socialization, the introduction of the appropriate technology (cutting and spinner machine), workshop and training, and evaluation. By applying the technology, the productivity increased from 5 kg/ day become 25 kg/day. The product's quality also becomes uniform in thickness, and the expiration date becomes longer
The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review Kekoto Manneh; Indrawati Yuhertiana; Rida Perwita Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13427

Abstract

Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud. It also analyses the contextual, technological, and behavioural factors that influence auditor independence. By integrating perspectives from both developed and emerging economies, the study highlights overlooked issues of independence in digital auditing and gender governance, while suggesting directions for future research and policy development. Method: This study employed a Systematic Literature Review (SLR) guided by the PRISMA framework. The review consisted of 72 peer-reviewed journal articles obtained primarily from the Scopus-indexed database. The selected articles were analysed to identify key themes related to auditor independence, audit quality, fraud prevention, digital tools, and regulatory environments. Findings: The findings identify four main themes: (1) the impact of auditor independence on the credibility of audit reports, (2) the role of independence in fraud detection and prevention, (3) the influence of digital tools on independent audit judgment, and (4) differences in independence practices across regulatory environments. The study concludes that auditor independence enhances professional skepticism and strengthens audit reliability. Implications: This SLR provides implications for audit firms, regulators, and academics. Audit firms need to strengthen safeguards for auditor independence, enhance ethical training, manage non-audit service risks, and reinforce functional independence through stronger governance mechanisms. Regulators should improve oversight and policy frameworks to ensure independence is maintained in both traditional and digital audit environments. For academia, the study identifies research gaps and provides opportunities for future empirical and comparative studies on auditor independence.
Whistleblowing System: Do seniors blow less? Rida Perwita Sari; Lidya Primta Surbakti; Rika Puspita Sari; Dian Anita Nuswantara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
Analysis of Financial Performance in Public Sector Rida Perwita Sari; Hurip Tjahjono; Turino
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.35

Abstract

The study aims to examine the effect of Regional Original Income (PAD) on the financial performance of the Lamongan Regency (local government in East Java Province, Indonesia). The research was conducted in Lamongan using panel data 2010-2017 (eight years) to promote empirical facts. This study uses the Agency Theory and Fiscal Federalism Theory which are designed in the form of quantitative research approaches. The analysis technique in this study uses Structural Equation Modeling (SEM) with a variance based or component-based approach with Partial Least Square (PLS). The results of this study are the Regional Original Revenue (PAD) effect on three components of regional financial performance as measured by the degree of decentralization, regional financial dependency ratio, and local financial independence ratio. These results indicate that that financial performance of local government is influenced by the PAD. The average value of 20% government of Lamongan can maintain and improve the success achieved and have been effective in doing excavation source - a source of local revenue.
Pengaruh Suku Bunga Terhadap Harga Saham Dimoderasi Inflasi Pada Perusahaan LQ45 Ega Adelia; Rida Perwita Sari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.323

Abstract

Pengaruh tingkat suku bunga dan inflasi secara makroekonomi tentunya juga berpengaruh pada pergerakan harga saham pada perusahaan yang berada dalam indeks LQ45. Namun, hasil studi sebelumnya mengenai suku bunga dan pengaruhnya terhadap harga saham belum dapat memberikan kesepakatan yang konsisten terutama dalam menjelaskan peran inflasi sebagai variabel moderasi. Tujuan dari penelitian ini adalah untuk melihat pengaruh suku bunga terhadap harga saham serta penilaian peran inflasi dalam hal pengaruhnya sebagai variabel moderasi dalam pergerakan harga saham LQ45 yang terdaftar di Bursa Efek Indonesia pada periode 2020-2025. Desain penelitian ini dirancang secara kuantitatif dengan menghimpun data panel dari 17 korporasi LQ45 (Januari 2020–Desember 2025), yang menghasilkan data amatan dengan total keseluruhan 1.224 observasi. Pengolahan data statistik dikerjakan via software SPSS 26 dengan menerapkan model Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa suku bunga berpengaruh terhadap harga saham. Selain itu, inflasi terbukti mampu memoderasi pengaruh suku bunga terhadap harga saham. Kenyataan empiris ini mengisyaratkan bahwa dinamika inflasi ikut menentukan arah hubungan suku bunga terhadap pasar ekuitas, menjadikannya acuan fundamental dalam pengambilan keputuan investasi dan tata kelola moneter.
Pengaruh Suku Bunga Terhadap Harga Saham Dimoderasi Inflasi Pada Perusahaan LQ45 Ega Adelia; Rida Perwita Sari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.341

Abstract

Pengaruh tingkat suku bunga dan inflasi secara makroekonomi tentunya juga berpengaruh pada pergerakan harga saham pada perusahaan yang berada dalam indeks LQ45. Namun, hasil studi sebelumnya mengenai suku bunga dan pengaruhnya terhadap harga saham belum dapat memberikan kesepakatan yang konsisten terutama dalam menjelaskan peran inflasi sebagai variabel moderasi. Tujuan dari penelitian ini adalah untuk melihat pengaruh suku bunga terhadap harga saham serta penilaian peran inflasi dalam hal pengaruhnya sebagai variabel moderasi dalam pergerakan harga saham LQ45 yang terdaftar di Bursa Efek Indonesia pada periode 2020-2025. Desain penelitian ini dirancang secara kuantitatif dengan menghimpun data panel dari 17 korporasi LQ45 (Januari 2020–Desember 2025), yang menghasilkan data amatan dengan total keseluruhan 1.224 observasi. Pengolahan data statistik dikerjakan via software SPSS 26 dengan menerapkan model Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa suku bunga berpengaruh terhadap harga saham. Selain itu, inflasi terbukti mampu memoderasi pengaruh suku bunga terhadap harga saham. Kenyataan empiris ini mengisyaratkan bahwa dinamika inflasi ikut menentukan arah hubungan suku bunga terhadap pasar ekuitas, menjadikannya acuan fundamental dalam pengambilan keputuan investasi dan tata kelola moneter.
Co-Authors Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alfian Chandra Ayuswantana Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa Ratna Sari Anisa, Nurul Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Ega Adelia Eko Riadi Elva Aulia Mellinia Erna Sulistyowati Erna Sulistyowati Faluthia Fitri PN Febriantoro, Yoga Gabrena Septi Aulia Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Kekoto Manneh Khaulan Ma'rufah Kholifahtul, Indartik Lidya Primta Surbakti M. Yogi Riyantama Isjoni Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Mohammad Akbar Dwi Ferdianto Muhammad Aqiil Fahreza Yofiansyah Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Nanda Wahyu Saputra Narisyah Evita Zharah Nelly Saadah Aprillia Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur PUSPITA SARI, RIKA Putri Maulidyah Putri, Firdianti Permata Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Saiful Anwar Salsa Fitriandani Samas Adimisa Mishbah Habibie Saputra, Naufal Daris Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah