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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) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies 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 Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 Aerospace Engineering 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Gender Diversity and Sustainability Performance of Companies Listed on the IDX Surbakti, Lidya Primta; Sari, Rida Perwita
International Journal of Social Science and Business Vol. 8 No. 2 (2024): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i2.69836

Abstract

This study investigates the impact of female directors and commissioners on the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX). Drawing on previous research, it explores how gender diversity on corporate boards influences sustainability performance across three dimensions: financial, environmental, and social performance. The sample includes 56 non-financial companies listed on the IDX over the period 2019-2021. To analyze the data, the study employs Ordinary Least Squares (OLS) and regression analysis on panel data samples. The results suggest that increasing the proportion of women on boards leads to improvements in both economic and social performance. Specifically, female board members demonstrate a stronger focus on social and economic issues related to stakeholders than their counterparts on boards of commissioners. This finding highlights the importance of gender diversity in driving better engagement and decision-making within companies. This study contributes to the growing body of literature on gender diversity in non-financial companies and underscores the need for a strategic approach to board composition. It suggests that companies should prioritize the right balance of female members on both boards of directors and commissioners to enhance overall sustainability performance. The practical implication of these findings is that policymakers and regulators should actively encourage gender diversity, as it can lead to more sustainable and responsible corporate practices.
Audit Aset Tetap Pada PT. XYZ Maharani Putri Rabbani; Rida Perwita Sari
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3036

Abstract

This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. PT XYZ calculated depreciation of all fixed assets starting from August 2019, regardless of the actual acquisition date, while PSAK 16 requires depreciation to begin when assets are ready for use. This results in potential material misstatements in the financial statements, with higher book values of fixed assets and lower depreciation expenses than should be. Discussion of findings resulted in several improvement suggestions, including adding usage date column to the fixed asset calculation table, adjusting depreciation calculations according to acquisition dates, and evaluating the impact of non-compliance on the overall financial statements. In conclusion, the implementation of these suggestions will improve the accuracy and reliability of PT XYZ's financial statements, as well as ensure compliance with applicable accounting standards.
BUDIDAYA DAN PEMASARAN PRODUK BUNGA TELANG DI MEDOKAN AYU RUNGKUT SURABAYA Erna Sulistyowati; Rida Perwita Sari; Budi Santoso; Faluthia Fitri PN; Gusti Yunitasari; Agung Budi W
Jurnal Pengabdian Masyarakat SENSASI Vol. 1 No. 01 (2021): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v1i1.30

Abstract

Covid-19 di Indonesia berdampak pada sektor Kesehatan dan sektor ekonomi. Surabaya yang merupakan salah satu kota perdagangan industri juga terkena imbas secara ekonomi. Peningkatan pengangguran juga terjadi di Kota Surabaya, termasuk warga di Medokan Ayu Rungkut Surabaya. Oleh karena itu, strata ekonomi menengah ke bawah perlu menjadi fokus upaya pembangunan untuk pemberdayaan ekonomi. Bantuan dari segala aspek untuk mendorong peningkatan kemampuan ekonomi keluarga di tengah pandemi COVID-19, salah satunya melalui konsep budidaya bunga telang (clitoria ternatea) yang akan dikelola oleh masyarakat di lingkungan sekitar. Permasalahan yang ada di kelurahan Medokan Ayu, maka kegiatan PIKAT ini memiliki tujuan sebagai berikut: 1) Meningkatkan pengetahuan mitra dalam hal peralatan, teknik budidaya, pengadaan bibit dan aspek manajerial, 2) Meningkatkan pengetahuan mitra dalam pemasaran produk bunga telang, 3) Meningkatkan pengetahuan mitra dalam pengelolaan bisnis dan keuangan. Metode pelaksanaannya adalah dengan: ceramah, tanya jawab, demonstrasi, praktik/latihan dan diskusi dengan pendekatan Participatory Rural Appraisal, Participatory Technology Development, Community Development, Persuasive dan Education. Target luaran yang dihasilkan dari kegiatan PIKAT ini adalah: 1) Peningkatan pengetahuan teknik budidaya bunga telang dan aspek manajerial, 2) Peningkatan pengetahuan dalam pemasaran produk, 3) Peningkatan pengetahuan dalam pengelolaan bisnis dan keuangan, 4) Terbentuknya UKM khusus bunga telang, 5) Video tutorial budidaya bunga telang, 6) Pemasaran produk melalui media digital online, 7) Pembukuan sederhana untuk UMKM, 8) Hak Kekayaan Intelektual (HKI).
Mechanization Taro Chips Processing at Small Micro Medium Enterprise in Tambakan village, Blitar District Suprianti, Lilik; Puspitosari, Hervina; Chandra Ayuswantana, Alfian; Perwita Sari, Rida
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara

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
Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.61

Abstract

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).
Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.122

Abstract

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).
Study of Earning Management and Audit Quality in Indonesia Rika Puspita Sari; Rida Perwita Sari
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.23

Abstract

The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). The result of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management.
PENGARUH DEFAULT RISK DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA Manullang, Stephanie Melizcha; Sari, Rida Perwita; Wilasittha, Acynthia Ayu
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2378

Abstract

ABSTRAKPenelitian ini dibuat guna mengidentifikasi pengaruh default risk dan Investment Opportunity Set (IOS) terhadap kualitas laba perusahaan. Penelitian ini menggunakan pendekatan kuantitatif diikuti dengan metode deduktif. Populasi sekaligus sampel pada penelitian ini yaitu perusahaan manufaktur yang bergerak dalam industri barang konsumsi yang tercatat di BEI dan telah memenuhi kriteria penentuan sampel. Jenis data penelitian ini merupakan jenis data sekunder yang berasal dari situs resmi Bursa Efek Indonesia (BEI). Terkait keperluan analisis, penelitian ini menggunakan teknik Partial Least Squares (PLS) yang diimplementasikan melalui alat bantu SmartPLS edisi 3.0. Temuan penelitian ini menunjukkan bahwa default risk terbukti tidak dapat mempengaruhi kualitas laba, sedangkan IOS dapat mempengaruhi kualitas laba perusahaan. Penelitian ini berkontribusi dalam mengembangkan wawasan pengetahuan terkait faktor-faktor yang dapat memberikan pengaruh terhadap kualitas laba suatu perusahaan di sektor manufaktur industri barang konsumsi. Secara praktis, hasil ini menunjukkan bahwasanya penting bagi perusahaan untuk tetap mengelola risiko default dengan lebih baik serta melakukan optimalisasi pemilihan peluang investasi sebagai langkah strategis untuk meningkatkan kualitas laba perusahaan.Kata kunci: Default Risk, Investment Opportunity Set (IOS), Kualitas LabaABSTRAKThis study aims to identify the effect of default risk and Investment Opportunity Set (IOS) on earnings quality. This research uses a quantitative approach followed by a deductive method. The population as well as the sample in this research are manufacturing companies in the consumer goods industry sector listed on the IDX and have met the sampling criteria. The type of data in this study is secondary data derived from the official website of the Indonesia Stock Exchange (IDX). For analytical purposes, this study uses the Partial Least Squares (PLS) technique implemented through the SmartPLS edition 3.0 tool. The findings of this research indicate that default risk is proven to have no effect on earnings quality, while IOS can significantly affect the quality of corporate earnings. This study contributes to developing knowledge insights related to factors that can influence the quality of a company's earnings in the consumer goods industry manufacturing sector. Practically, these results show that it is important for companies to continue to manage default risk better and optimize the selection of investment opportunities as a strategic step to improve the quality of corporate profits.Keywords: Default Risk, Investment Opportunity Set (IOS), Earning Quality
ANALISIS EFEKTIVITAS PENDETEKSIAN KECURANGAN MELALUI PENERAPAN AKUNTANSI FORENSIK, KOMPETENSI, DAN PENGALAMAN AUDITOR: SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI Pramesti, Sri Dilla; Sari, Rida Perwita
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2395

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji efektivitas penerapan akuntansi forensik, kompetensi, dan pengalaman auditor terhadap pendeteksian kecurangan dengan skeptisisme profesional sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif dengan melakukan analisis data primer yang diperoleh melalui penyebaran kuisioner. Populasi penelitian mencakup 75 auditor fungsional di Inspektorat Provinsi Jawa Timur dan Inspektorat Kota Surabaya. Teknik pengambilan sampling menggunakan pendekatan probability sampling dengan memberikan kesempatan yang sama kepada setiap anggota. Jumlah responden ditentukan berdasarkan rumus slovin dengan presisi error 10% dan tingkat kepercayaan 90%, sehingga diperoleh sampel sebanyak 43. Data yang terkumpul dianalisis menggunakan Structural Equation Model dengan bantuan software SmartPLS 4.0 untuk mengetahui hubungan kausal antar variabel. Hasil penelitian menunjukkan bahwa akuntansi forensik dan kompetensi berpengaruh terhadap pendeteksian kecurangan, sedangkan pengalaman tidak berpengaruh terhadap pendeteksian kecurangan. Selain itu, hasil penelitian membuktikan bahwa skeptisisme profesional tidak dapat memoderasi pengaruh akuntansi forensik, kompetensi, dan pengalaman auditor terhadap pendeteksian kecurangan. Penelitian ini berkontribusi dalam memperluas pengetahuan mengenai faktor-faktor yang dapat meningkatkan efektivitas auditor dalam melakukan pendeteksian kecurangan di sektor publik. Secara praktis, hasil ini menunjukkan pentingnya penerapan akuntansi forensik serta peningkatan kompetensi oleh auditor dalam melakukan pendeteksian kecurangan sebagai upaya untuk mengurangi perilaku kecurangan. Kata kunci: Akuntansi Forensik, Kompetensi, Pengalaman, Skeptisisme, Pendeteksian Kecurangan ABSTRACTThis study aims to examine the effectiveness of the application of forensic accounting, competence, and auditor experience on fraud detection with professional skepticism as a moderating variable. The approach used is quantitative by analyzing primary data obtained through distributing questionnaires. The research population included 75 functional auditors at the Inspectorate of East Java Province and the Inspectorate of Surabaya City. The sampling technique uses a probability sampling approach by giving equal opportunities to each member. The number of respondents was determined based on the Slovin formula with an error precision of 10% and a confidence level of 90%, so that a sample of 43 was obtained. The collected data were analyzed using the Structural Equation Model with the help of SmartPLS 4.0 software to determine the causal relationship between variables. The results showed that forensic accounting and competence have an effect on fraud detection, while experience has no effect on fraud detection. In addition, the results prove that professional skepticism cannot moderate the effect of forensic accounting, competence, and auditor experience on fraud detection. This research contributes to expanding knowledge about the factors that can increase the effectiveness of auditors in detecting fraud in the public sector. Practically, these results indicate the importance of implementing forensic accounting and increasing competence by auditors in conducting fraud detection as an effort to reduce fraudulent behavior.Keyword: Forensic Accounting, Competence, Experience, Scepticism, Fraud Detection 
The Influence of Sakip Guidelines and Local Government Commitment on the Effectiveness of the Implementation of Sakip Mediated By Work Culture in Sidoarjo Regency Febriantoro, Yoga; Sari, Rida Perwita
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10332

Abstract

This study aims to examine the influence of SAKIP guidelines and local government commitments on the effectiveness of SAKIP implementation, with work culture as a mediation variable in Sidoarjo Regency. In this study, a quantitative method was used by collecting data through questionnaires distributed to officials in the Sidoarjo Regency office, including the head of the office, the secretary of the office, the head of the planning and finance sub-division, and the staff of the planning and finance section. The results of the data analysis show that the SAKIP guidelines, local government commitment, and work culture have a significant positive effect on the effectiveness of the implementation of SAKIP. In addition, it was found that bydaya daya was able to mediate the relationship between the SAKIP guidelines and the commitment of local governments and the effectiveness of SAKIP implementation. The implications of this study emphasize the importance of local governments not only to strengthen their commitment to SAKIP, but also to develop a supportive work culture. Leadership training programs, performance incentives, and regular evaluations of the implementation of SAKIP are recommended to increase the effectiveness of SAKIP implementation.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa, Nurul Anwar, Saiful Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Chandra Ayuswantana, Alfian Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Alfia, Famia Septa Dinda Aulia Damayanti Dwi Suhartini Efa Rossana 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 Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Khaulan Ma'rufah Kholifahtul, Indartik Koeswardani, Grana Lidya Primta Surbakti Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Muhammad Aqiil Fahreza Yofiansyah Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti 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 Qonaa Mukti, Muhammad Ayub 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 Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Salsa Fitriandani Samas Adimisa Mishbah Habibie Sari, Anisa Ratna Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti Sri Hastuti Sulistyo, Endah Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah