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All Journal Jurnal Reviu Akuntansi dan Keuangan Ilmu Administrasi Publik EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Al-Tijary : Jurnal Ekonomi dan Bisnis Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI

Erina Sudaryati

Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia

Author-ID : 2811642

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Analisis perbandingan kinerja keuangan perusahaan prospector dan defender (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode tahun 2010-2012) Erina Sudaryati; Farida Amelia
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

In an increasingly competitive conditions, companies are required to develop strategies to create competitive advantage. Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes strategies.The determination of the company’s strategy both prospector and defender will have an impact on corporate performance, especially the company’s financial performance. The objectives of this research are to empirically examine the differences in financial performance between prospector and defender firms. Financial performance are measured by sales growth, income growth, dividend payout ratio, and return on investment. The definite selection between prospector and defender firms using 3 (three) control variables are employee growth to total net sales ratio (EMPSAL), price to book value ratio (PBV), and capital expenditure to total asset (CAPTA). Population of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2010 to 2012 which number of population that used were 136 firms. The samples are collected using purposive sampling method. Selection of sample types prospector and defender analyzed using cluster analysis of the three variables that exist. Financial performance data in this study were analyzed using Mann-Whitney test with the help of software SPPS 17.0. The result of this research show that 38 firms become the samples, 21 firms are categorized as prospectors and 17 firm are categorized as defenders. Average sales and income growth of prospector firms are higher than defender firms, the result is significant. Dividend payout ratio and Return On Investment of prospector firms are smaller than defender firms, the result is significant.Keywords: Prospector and Defender, Sales Growth, Income Growth, Dividend Payout, Return On Investment

INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM Aulia Kartika Putri; Erina Sudaryati
e-NARODROID Vol 4 No 2 (2018): e-NARODROID
Publisher : Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31090/narodroid.v4i2.737

ABSTRAK : Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) yang diukur menggunakan Value Added Intellectual Capital (VAIC™) yang mempunyai tiga komponen yaitu Value Capital (VACA-value added capital employed), human capital (VAHU-value added human capital), dan structural capital (STVA-structural capital value added) terhadap reaksi pasar saham yang diproksikan dengan melihat Average Abnormal Return saham pada perusahaan LQ-45. Metode yang digunakan pada penelitian yaitu analisis regresi linier berganda dengan alat anlisis SPSS 17. Teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasrkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 17 sampel perusahaan LQ-45 selama tahun 2013-2015. Variabel dependen pada penelitian yaitu average abnormal return saham. Variabel independent pada penelitian yaitu tiga komponen VAIC. Hasil penelitian menunjukkan jika VACA berpengaruh terhadap average abnormal return saham dan variabel VAHU dan STVA tidak memiliki pengaruh terhadap average abnormal return saham. Kata Kunci : intellectual capital, return saham ,value added capital employed, value added human capital, structural capital value added

THE EFFECT OF MACHIAVELLIANISM ON ETHICAL PERCEPTION OF TAX EVASION WITH GENDER AS MODERATING VARIABLE Ellyzabeth Putri Vizandra; Erina Sudaryati
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.14230

ABSTRACTThis research is an empirical study that aims to determine the effect of machiavellianism on ethical perceptions of tax evasion with gender as a moderating variable. This research is a quantitative study with associative approach. Data collection methods used are by giving research questionnaires to respondents. The population of this research is the final student of S1 Accounting at Universitas Airlangga. The sample of this study was 167 people using a purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and testing of hypotheses, it could be concluded that (1) Machiavellianism has a positive effects on ethical perceptions of tax evasion and (2) Gender moderates the effect of machiavellianism on ethical perceptions of tax evasion.Keywords: Machiavellianism, Ethical Perception, Tax Evasion, Gender

PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Agustini, N. K. R., & Merkusiwati, N. K. L. A. (2016). Pengaruh Tekanan Ketaatan, Senioritas Auditor Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Universitas Udayana, 15, 433–462. Akhtar, S., bin Arshad, M. A., Mahmood, A., & Ahmed, A. (2015). Spiritual Quotient and Ethical Values towards Organizational Sustainability. International Letters of Social and Humanistic Sciences, 58(2001), 1–7. https://doi.org/10.18052/www.scipress.com/ilshs.58.1 Anggriawan, E. F. (2014). Summary for Policymakers. In Intergovernmental Panel on Climate Change (Ed.), Climate Change 2013 - The Physical Science Basis (Vol. 3, pp. 1–30). https://doi.org/10.1017/CBO9781107415324.004 Anwar Prabu, M. (2015). Mangkunegaran, Anwar Prabu. 2009. Manajemen Sumber Daya Manusia Perusahaan. (12th ed.). Bandung: PT Remaja Rosa Karya. Bodnar, G. H., & Hopwood, W. S. (2012). Accounting Information System. Pearson - Prentice Hall. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4 Chandra, & Ramantha. (2013). Pengaruh Independensi dan Tiga Kecerdasan terhadap Pertimbangan Pemberian Opini Auditor. Ejournal Akuntansi Universitas Udayana, 4(3), 489–508. Crowe, H. (2011). Accounting Standard Update. Retrieved December 18, 2017, from http://www.crowehorwath.net/id/ Darori. (2017). Peran Auditor Internal Pemerintah Dalam Pencegahan Dan Pendeteksian Fraud. Jurnal Ilmiah Administrasi Publik ( JIAP ), 3(2), 83–92. Drupadi, M. J., & Sudana, I. P. (2015). Pengaruh Keahlian Auditor, Tekanan Ketaatan Dan Independensi Pada Audit Judgme. Fakultas Ekonomi Dan Bisnis Universitas Udayana (Unud), 3, 623–655. https://doi.org/10.1128/AEM.02227-09 Fauzan, M. F. A. (2017). Pengaruh Kecerdasan Emosional , Kecerdasan Spiritual , Dan Tekanan Klien Terhadap Kualitas Audit. Jurnal Profita, 7(2), 1–19. Fitriyani, M. (2013). Pengaruh Gender,tekanan ketaatan, kompleksitas tugas dan pengalaman auditor terhadap Audit judgement. Jurnal Bisnis Manajemen Dan Ekonomi. Floretta, G. (2014). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Etika Profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik DKI Jakarta. Jurnal Binus University. Gamar, N., & Djamhuri, A. (2015). Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2015.04.009 Ginanjar, A. (2001). Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual. Jakarta: Penerbit Arga. Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321 Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. E-Journal Akuntansi Fakultas Ekonomi, 1(2), 49–67. Notoprasetio, C. G. (2012). Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 76–81. Retrieved from http://jurnal.wima.ac.id/index.php/JIMA/article/view/250 Pengaruh Tekanan Ketaatan, Pengalaman Audit, D. A. T. T. A. J. (2014). PENGARUH TEKANAN KETAATAN , PENGALAMAN AUDIT , DAN AUDIT TENURE TERHADAP AUDIT JUDGEMENT Maria Magdalena Oerip Liana Sofiani dan Elisa Tjondro. Universitas Kristen Petra, 4(1). Petraşcu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16, 489–497. https://doi.org/10.1016/s2212-5671(14)00829-6 Praditaningrum, A. S., & Januarti, I. (2012). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgment. Jurnal Bisnis Manajemen Dan Ekonomi, 1–28. Putu, D., & Mahadewi, L. (2015). PENGARUH INTELLIGENCE QUOTIENT ( IQ ), DAN EMOTIONAL SPIRITUAL QUOTIENTS ( ESQ ) TERHADAP PERILAKU ETIS PROFESI AKUNTAN PUBLIK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ( STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI ) e-Journal Ak S1 U. E-Journal Ak S1 Universitas Pendidikan Ganesha, 1(3). Rahman, Z. A., & Shah, I. M. (2015). Measuring Islamic Spiritual Intelligence. Procedia Economics and Finance, 31(15), 134–139. https://doi.org/10.1016/s2212-5671(15)01140-5 Rosadi, R. A., & Waluyo, I. (2017). PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14337 Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. MAKARA of Social Sciences and Humanities Series, 17(2), 126–138. https://doi.org/10.7454/mssh.v17i2.2961 Sukirman, & Pramono Sari, M. (2013). Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal Akuntansi Dan Auditing, 9(2), 199–225. https://doi.org/10.14710/jaa.v9i2.5994 Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761 Tuanakotta, T. M. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat. Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8 Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. Zakaria, N. B., Yahya, N., & Salleh, K. (2013). Dysfunctional Behavior among Auditors : The Application of Occupational Theory. Journal of Basic and Applied Scientific Research, 3(9), 495–503.

Environmental Uncertainty And Firm Performance: The Moderating Role Of Corporate Governance Reyry Aprisma; Erina Sudaryati
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.690

This research aimed to examine the effect of environmental uncertainty on firm performance. This research added corporate governance as a moderating variable. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018 which were selected using purposive sampling techniques. The samples analyzed were 442 company data. The result showed that environmental uncertainty has a negative effect on firm performance. The result indicated environmental uncertainty causes operating expenses to increase so that the firm performance decreases. In addition, the results showed that corporate governance reduced the effect of environmental uncertainty on firm performance. The result indicated corporate governance is able to reduce the impact of environmental uncertainty so that firm performance increases.

TAX AVOIDANCE, FINANCIAL PERFORMANCE, COPORATE GOVERNACE, AND FIRM VALUE Deyanira Safitri; Erina Sudaryati
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

The purpose of this study was to examine the effect of tax avoidance, financial performance, corporate governance on firm value. Financial performance proxies are return on assets, return on equity, size and leverage. Meanwhile, the proxy for corporate governance is the audit committee. This study uses a sample of all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 except for financial companies. The final sample in this study was 1,158 companies. This study uses multiple linear regression data analysis techniques. Firm value is measured using Tobin's Q. Based on the results of hypothesis testing, the results show that tax avoidance has a negative effect on firm value. Furthermore, for return on assets, return on equity and leverage have a positive effect on firm value. However, the size and audit committee variables have no effect on firm value

Profesi Akuntan Perempuan di Era Digitalisasi dalam Sudut Pandang Kesetaraan Gender dan Kemampuan Memimpin Rieswandha Dio Primasatya; Erina Sudaryati; Tanti Sasongko Putri
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16956

Latar Belakang: Keberadaan akuntan perempuan dalam kegiatan akuntansi yang identik dengan sifat maskulin serta kebutuhan terkait cara adaptasi dengan jenis akuntansi baru yang dapat bekerja selaras serta mengendalikan teknologi di era digitalisasi menjadi sebuah poin penting untuk menilai kesetaraan gender dan kemampuan memimpin yang dimiliki oleh akuntan perempuan.Tujuan: Penelitian ini bertujuan untuk kembali melihat dan menjawab pertanyaan apakah profesi akuntan perempuan masih menjanjikan di saat isu global menjadikan profesi akuntan sebagai salah satu profesi yang mungkin akan digantikan oleh teknologi terbaru. Melihat dalam sudut pandang kesetaraan gender Apakah akuntan perempuan lebih baik dari pada akuntan pria ataukah keduanya memiliki peluang yang sama? Serta peluang apa yang dimiliki akuntan perempuan di era globalisasi dalam sudut pandang kemampuan dalam memimpin.Metode Penelitian: Penelitian ini menggunakan metode literature review atau studi literasi untuk mengetahui peran akuntan perempuan di era digitalisasi dari berbagai sudut pandang. Terdapat beberapa pokok yang diidentifikasi dalam penelitian ini, yaitu tentang: (1) Melakukan identifikasi tentang persepsi gender terhadap profesi akuntan yang terancam terkena destruksi di tengah isu global digitalisasi. (2) Mereview teori kepemimpinan yang dikaitkan dengan profesi akuntan di perusahaan maupun instansi. (3) Melihat relevansi Gaya kepemimpinan perempuan dalam profesi akuntan dalam mengambil keputusan etis. Melalui studi literasi tersebut, dapat memberikan cukup gambaran yang divergen.Hasil Penelitian: Hasil penelitian menjelaskan bahwa profesi akuntan perempuan masih banyak dibutuhkan meskipun telah muncul berbagai teknologi tentang akuntansi. Menurut peneliti, profesi akuntan dapat berjalan beriringan dengan teknologi untuk mencapai tujuan bersama. Kemudian ditinjau dari sudut pandang kesetaraan gender dan kemampuan dalam memimpin hasil penelitian menemukan bahwa tidak ada pembatas antara perempuan atau laki-laki dalam menjadi seorang akuntan atau menjadi seorang pemimpin. Baik akuntan perempuan maupun akuntan laki-laki mereka dapat berkolaborasi dalam suatu bidang pekerjaan apapun untuk kesuksesan karir mereka.Keterbatasan Penelitian: Keterbatasan penelitian ini peneliti hanya menggunakan dua sudut pandang dalam penilaian. Diharapkan penelitian dimasa depan dapat menambahkan sudut pandang agama dalam penilaian profesi akuntan perempuan.Keaslian/Novelty Penelitian: Penelitian ini menggunakan berbagai sudut pandang untuk menilai profesi akuntansi perempuan di era digitalisasi.

Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach Suham Cahyono; Erina Sudaryati
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7445

Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship. Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies. Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors. Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.

Kajian Filsafat Moral Kant Pada Kode Etik Auditor Internal Pemerintah Fakhmol Risepdo; Erina Sudaryati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1520

This study aims to analyze in depth the values of the code of ethics of government internal auditors (APIP) using moral philosophy studies. The research method used is a literature study of various types of research related to the code of ethics of APIP and study of moral philosophy in the last five years. This literature study uses research articles published in indexed journals on the Garuda portal and google scholar. Data is collected using keywords, such as: “government internal auditors (APIP)”, “moral philosophy”, “APIP’s code of ethics”, and others. The results of research show that the study of Kant’s moral philosophy can provide a deeper understanding of the fundamental meanings of the APIP’s code of ethics. Kant’s moral philosophy introduces an ethical obligation to measure morality through an action or deed. In the context of APIP’s code of ethics it can be seen that APIP’s good deeds are reflected by the correct implementation of the code of ethics.

The Role of Organizational Ethical Culture Moderating the Influence of Leadership Style and the Effectiveness of Internal Control System Implementation on Government Employee Performance Erny Anggrahini; Erina Sudaryati; Reyhan Dzikriansyah Sunarno
Jurnal Ilmiah Ilmu Administrasi Publik Vol 13, No 2 (2023)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v13i2.57829

This research aim to investigate the influence of leadership style and the effectiveness of the control system on the performance of government employees, while considering organizational ethical culture as a moderating variable. Quantitative approach, causal associative, path analysis model to assess variable relationships. The primary objective is to discern the direct and indirect effects of independent variables (exogenous) on the dependent variable (endogenous). Data analyzed using Partial Least Squares (PLS) with SMART PLS software, including outer and inner model testing. Research finds organizational ethical culture significantly influences and moderates leadership style's influence on employee performance. Leadership style, internal control system effectiveness don't significantly influence employee performance. Organizational ethical culture doesn't moderate this influence significantly.

Co-Authors Alfiyatul Qomariyah Aprilya Dwi Yandari Aulia Kartika Putri Cahyono, Suham Debi Setyawati Deddy Kurniawansyah, Deddy Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Edtiyarsih, Denari Dhahana Ellyzabeth Putri Vizandra Erny Anggrahini Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Geovani, Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi HAMIDAH Haq, Rima Angelia Heru Tjaraka I Made Narsa Jihan Fitria Dhamasanti Khoirotun Nisa, Ihda Fransiska Mienati Somya Lasmana Murdiyati Dewi Mustikasari, Elia Muthohhari, Abdullah Hanif Nabila Amaro Laila Rosyda Nandyasa Vania Sarinastiti Ni Wayan Meilawathi Novalita Budi Kiswati Nurjanah, Fitri Okta Shindu Hartadinata Permatasari, Yani Prayoga, Hizkia Reyhan Dzikriansyah Sunarno Reyry Aprisma Rieswandha Dio Primasatya Rininda, Bella Puspita Risepdo, Fatkhmol Rivanti Santiara Dewi Rusmita, Sylva Alif Saikou Gassama Sasongko Budisusetyo Sendy Dwi Haryanto Setyawati, Debi Silfia Herlina Suham Cahyono Syarifudin Syarifudin Tanti Sasongko Putri Taufiqurrahman, Mohammad Aviciena Tjiptohadi Sawarjuwono Toto Da'i Permana Tri Angga Kusuma Uno, Mega A. Wati, Emiliya Rahma Wiwiek Dianawati Yoanelita Maria Hopong

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