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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Equity Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Religious and Cultural Studies Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Arkus Jurnal Penelitian Inovatif Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ekonomi dan Manajemen Indonesia Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Akuntansi Soedirman Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Goodwood Akuntansi dan Auditing Reviu Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT 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 Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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AKUNTABILITAS PELAPORAN KEUANGAN BADAN USAHA MILIK DESA Kholmi, Masiyah
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.1816

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas pelaporan keuangan BUMDes Podo Joyo di Kecamatan Kesamben Jombang. Pendekatan penelitian ini adalah deskriptif kualitatif, teknik pengumpulan data melalui dokumentasi berupa laporan pertanggungjawaban pengurus BUMDes tahun 2019-2021.  Analisis data menggunakan analisis deskriptif dengan cara reduksi data, display data dan kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes Podo Joyo memiliki 2 (dua) unit usaha yaitu unit usaha simpan pinjam dan Badan Kredit Desa (BKD), namun unit BKD belum aktif.  BUMDes Podo Joyo telah membuat laporan keuangan walaupun masih perlu penyempurnaan, terutama pencatatan dan pelaporan keuangan terkait dengan aset tetap. Laporan keuangan digunakan sebagai pelaporan pertanggungjawaban pengurus BUMDes secara berkala (akhir tahun). BUMDes Podo Joyo sudah menerapkan indikator akuntabilitas dalam pelaporan keuangan usahanya.Kata Kunci: Akuntabilitas; BUMDes; Laporan Keuangan.ABSTRACT This study aims to determine and analyze the accountability of financial reporting in BUMDes Podo Joyo, Podoroto Village, Kesamben, Jombang. The research approach is descriptive qualitative, a documentation data collection technique in the form of accountability reports for BUMDes management for 2019-2021. The data analysis technique uses a qualitative descriptive approach based on documentation data and data analysis with data reduction, data display and then draws conclusions. The research results show that BUMDes Podo Joyo has 2 (two) business units, namely the savings and loan business unit and the Village Credit Agency (BKD), but the BKD unit is not yet active. BUMDes Podo Joyo has prepared financial reports although they still need improvement, especially financial recording and reporting related to fixed assets. Financial reports are used to report on the accountability of BUMDes management periodically (end of year). BUMDes Podo Joyo has implemented accountability indicators in its business financial reporting.Keywords: Accountability; BUMDes; Financial Report.
ANALISIS PELAKSANAAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA UMKM MINUMAN TIMOTEA Putri Nadia; Audre Putri Arieny Kusuma Wibowo; Marsha Della Qaumullah; Amelia Putri; Masiyah Kholmi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6617

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan anggaran fleksibel sebagai alat pengendalian biaya produksi pada UMKM Timotea, sebuah usaha minuman berbasis Thai Tea dengan berbagai varian rasa seperti Milo, Taro, dan Cokelat, yang berlokasi di Jl. Raya Dermo No. 9, Dau, Kabupaten Malang. Metode yang digunakan adalah mix metode yaitu metode kuantitatif dan kualitatif dengan membandingkan anggaran statis dan fleksibel, serta mengevaluasi selisih antara anggaran dan realisasi biaya produksi. Hasil penelitian menunjukkan bahwa anggaran statis tidak sepenuhnya mencerminkan kondisi operasional yang dinamis, terutama akibat faktor eksternal seperti penurunan permintaan saat cuaca buruk, masa libur mahasiswa, serta kendala pasokan bahan baku. Analisis varians mengindikasikan ketidakefisienan dalam pengendalian biaya, khususnya pada komponen biaya bahan baku langsung dan tenaga kerja langsung, yang ditandai dengan varians tidak menguntungkan. Dengan demikian, penerapan anggaran fleksibel dinilai lebih efektif dalam membantu UMKM Timotea mengelola biaya produksi secara adaptif terhadap fluktuasi volume penjualan dan kondisi pasar.
Analysis of the Influence of Organizational Commitment and Budget Participation on Managerial Performance Widha Hutama, Dusty; Kholmi, Masiyah
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5889

Abstract

This study aims to: (1) analyze the partial influence of organizational commitment on managerial performance. (2) analyze the partial influence of budget participation on managerial performance. Using a quantitative method with 120 respondents who were surveyed and analyzed using the SPSS data processing application. The research results show that: (1) Organizational commitment partially influences managerial performance. (2) Budget participation partially influences managerial performance.
Literature Review on the Effectiveness of Transfer Pricing Regulations in Reducing Tax Avoidance in Multinational Corporations Taufik, Fandi Ahmad; Aurelia, Clarissa Prita; Nugrogo Putri, Icha Aulia Rizka; Sagita, Muhammad Dirga; Kholmi, Masiyah
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18731

Abstract

This research aims to examine the effectiveness of transfer pricing regulations in reducing Tax Avoidance among multinational enterprises. The research utilizes a literature-based approach by reviewing academic studies, policy reports, and international tax governance frameworks such as OECD-BEPS, Country-by-Country Reporting (CbCR), and Automatic Exchange of Information (AEoI). The findings indicate that stringent transfer pricing rules, mandatory documentation, and strengthened audit mechanisms significantly restrict manipulation of intra-group transactions, enhance transparency, and expand the tax revenue base. However, the research also highlights potential unintended effects, including the relocation of business activities to jurisdictions with less strict tax rules if global harmonization effort are weak or inconsistent. The practical implications suggest that governments should align domestic regulations with international standards, develop auditor competencies, improve benchmarking databases, and adopt digital reporting systems to support real-time supervision. For multinational enterprises, compliance with the arm’s length of principle and transparent documentation is crucial in mitigating legal risks and financial penalties. Investors also benefit from improved corporate governance and reduced litigation risk, which strengthen financial stability. The originality of this reserach lies in its comprehensive synthesis of empirical evidence and its policy-oriented recommendations tailored to the current challenges of global taxation.
Real-Time Cost Control in State-Owned Construction Enterprises: Deconstructing Control Latency through the Integration of Internal Audit and AIS Nurlillah Dwinda Wicaksono; Masiyah Kholmi; Ahmad Juanda
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.847

Abstract

State-owned enterprises (SOEs) operating within the construction sector face a unique and precarious ecosystem characterized by high financial complexity, intense public accountability pressures, and significant exposure to chronic cost overrun risks. While internal audit (IA) and accounting information systems (AIS) function as established control mechanisms within these entities, they frequently operate in bureaucratic isolation—IA serving as a retrospective compliance function and AIS acting as a passive transaction repository. This functional disconnection creates a critical control latency gap where financial deviations materialize, compound, and metastasize before detection. This study employed a single holistic case study design grounded in a sociotechnical systems paradigm to explore the integration of IA and AIS at PT MM, a subsidiary of a prominent Indonesian construction SOE. Data were collected over a six-month period through eighteen in-depth semi-structured interviews, extensive participatory observation of audit cycles, and comprehensive documentation analysis. Thematic analysis was rigorously applied to deconstruct the socio-technical dynamics of integration. The investigation revealed that prior to integration, IA functions were hindered by a compliance trap, detecting financial anomalies only after 80-90% of project completion. The strategic integration of real-time AIS data into audit workflows transformed the IA function from a policing role to a strategic digital assurance partner. Specifically, a pilot integration in the dock maintenance 2024 project enabled continuous variance analysis, resulting in an 8% reduction in total project costs through the early detection of material price deviations. In conclusion, the synergy between risk-based internal audit (RBIA) and AIS transforms financial control from reactive verification to proactive mitigation. Success depends not merely on technical connectivity but on a cultural shift towards collaborative governance, positioning digital assurance as a critical driver of resilience.
Technical Precision as the Guardian of Governance: The Independent Roles of Budget Accuracy and Enterprise Risk Management in Mitigating Budgetary Slack Donny Arif Kurniawan; Masiyah Kholmi
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.852

Abstract

In the complex governance landscape of state-owned enterprises (SOEs), budgetary slack represents a significant agency cost that undermines public resource efficiency. While behavioral determinants of slack are well-documented, the mitigating roles of technical budget quality and formalized risk controls remain under-explored in emerging markets. Adopting a quantitative explanatory design, this study collected data from 50 key personnel, including management accountants, risk officers, and internal auditors, across five subsidiaries of a prominent Indonesian Marine Service SOE. To address the sample size limitation, a post-hoc G*Power analysis (alpha = 0.05, Power = 0.99) confirmed sufficient sensitivity for the observed effect sizes. Data were analyzed using structural equation modeling (SEM-PLS) with a full collinearity assessment to rule out common method bias. The empirical analysis reveals that budget accuracy (p = 0.014, f-square = 0.32) and risk management (p = 0.022, f-square = 0.28) exert a significant negative influence on budgetary slack. Conversely, budget clarity and evaluation demonstrated no significant effect. Crucially, risk management did not moderate the relationship between budget quality and slack (p > 0.05), functioning instead as a powerful, independent determinant. In conclusion, reducing slack in SOEs relies less on soft goal clarity and more on the ex-ante precision of financial estimates and the parallel integration of risk protocols. SOEs are advised to transition from historical-based budgeting to driver-based forecasting models to reduce information asymmetry.
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023 Auliya, Friska Amanda Fitri; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1951

Abstract

This study examines the impact of financial reporting quality and Environmental, Social, and Governance (ESG) disclosure on investment efficiency in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Investment efficiency, defined as a firm’s ability to allocate capital to projects with positive Net Present Value (NPV), is increasingly important in Indonesia’s competitive and dynamic market. Despite growing interest, empirical evidence on the joint effects of financial reporting quality and ESG disclosure on investment efficiency remains limited, especially in emerging markets. This research investigates whether transparent financial reporting enhances investment efficiency and whether ESG disclosure constrains it. Using a quantitative method, 56 IDX-listed non-financial firms with consistent annual financial statements and Bloomberg ESG scores were selected via purposive sampling, yielding 336 firm-year observations. Investment efficiency was measured using residuals from the (Biddle et al., 2009) model, financial reporting quality through a modified accrual model, and ESG disclosure via Bloomberg ESG composite scores. Panel regression with bootstrapped standard errors (1,000 replications) was applied for data analysis. The results indicate that financial reporting quality positively affects investment efficiency (p < 0.05), while ESG disclosure negatively affects it (p = 0.05). These findings suggest that high-quality financial reporting improves capital allocation by reducing information asymmetry, whereas excessive or symbolic ESG practices may hinder efficiency if misaligned with strategic objectives. This study contributes to the literature by integrating financial reporting and ESG considerations within a single empirical framework in Southeast Asia, providing insights specific to the Indonesian context.
THE MODERATING ROLE OF LOYALTY ON FINANCIAL PERFORMANCE OF LOGISTICS SOES Hutama, Dusty Widha; Kholmi, Masiyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/1e1egb46

Abstract

This study aims to examine the effects of accountability, service quality, and asset management on the organizational performance of logistics SOEs, with employee loyalty serving as a moderating variable. The population of this study comprises all employees of logistics sector SOEs in Indonesia. A purposive sampling technique was employed, resulting in 133 valid responses collected from various logistics SOEs, which met the minimum requirements for statistical analysis. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze both direct relationships and moderating effects within the proposed research model. The results indicate that accountability has a positive and significant effect on organizational performance, while asset management and service quality do not have a direct effect on organizational performance. However, employee loyalty significantly moderates the relationships between asset management and organizational performance as well as between service quality and organizational performance. Employee loyalty functions as a pure moderator, indicating that asset management and service quality contribute to organizational performance only when supported by high levels of employee loyalty.
ANGGARAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MANAJERIAL DALAM PENGELOLAAN PROYEK KONSTRUKSI Dwinda Wicaksono, Nurlillah; Kholmi, Masiyah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 2 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i2.2026.601-607

Abstract

Proyek konstruksi pada perusahaan Grup BUMN dihadapkan pada tingkat ketidakpastian dan tuntutan akuntabilitas yang tinggi, sehingga pengambilan keputusan manajerial menjadi aspek krusial dalam pengelolaan proyek. Dalam perspektif akuntansi manajemen, anggaran tidak hanya berfungsi sebagai alat perencanaan dan pengendalian, tetapi juga sebagai dasar pengambilan keputusan manajerial. Penelitian ini bertujuan untuk mengeksplorasi peran anggaran dalam pengambilan keputusan manajerial pada proyek konstruksi perusahaan Grup BUMN. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam dengan manajer proyek dan analisis dokumen anggaran. Hasil penelitian menunjukkan bahwa anggaran digunakan sebagai kerangka awal dalam pengambilan keputusan, namun diterapkan secara fleksibel sesuai dengan dinamika proyek. Penggunaan anggaran sangat dipengaruhi oleh judgment manajerial dalam merespons deviasi anggaran dan kondisi lapangan. Selain itu, anggaran berfungsi sebagai alat legitimasi dan komunikasi keputusan dalam struktur organisasi BUMN. Penelitian ini menyimpulkan bahwa anggaran berperan sebagai decision-support tool dalam pengelolaan proyek konstruksi BUMN, bukan sekadar alat pengendalian formal. Temuan ini berkontribusi pada literatur akuntansi manajemen dengan menegaskan peran anggaran dalam konteks proyek yang kompleks dan tidak pasti.
The Meaning of Income for Employees: A Household Accounting Perspective Argadiredja, Haurina Maknuun; Reyna Oktavia Adytira; Setu Setyawan; Masiyah Kholmi; Agung Prasetyo Nugroho Wicaksono
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.007

Abstract

Purpose: The article explores the meaning of income for employees from a household accounting perspective at one of Indonesia’s largest military defense technology companies Method: Descriptive qualitative approach using data collection techniques such as open-ended questionnaires, in-depth interviews, and observations of 12 employees.Results: Income is interpreted and managed differently across genders, showing that household financial practices are shaped not only by economic needs but also by social roles. Novelty: This study offers a household accounting perspective that reveals income as a socially constructed concept influenced by gender, extending beyond its traditional economic definition.Contribution: Strengthening theoretical knowledge and literacy regarding household accounting. Abstrak: Makna Pendapatan Bagi Karyawan: Perspektif Akuntansi Rumah TanggaTujuan: Artikel ini mengkaji makna pendapatan bagi karyawan dari perspektif akuntansi rumah tangga di salah satu perusahaan teknologi pertahanan militer terbesar di Indonesia.Metode: Pendekatan kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa kuesioner terbuka, wawancara mendalam, dan observasi terhadap 12 karyawan.Hasil: Pendapatan diinterpretasikan dan dikelola secara berbeda antar gender, menunjukkan bahwa praktik keuangan rumah tangga tidak hanya dibentuk oleh kebutuhan ekonomi tetapi juga oleh peran sosial.Keunikan: Studi ini menawarkan perspektif akuntansi rumah tangga yang mengungkap pendapatan sebagai konsep yang dibangun secara sosial dan dipengaruhi oleh gender, melampaui definisi ekonomi tradisional.Kontribusi: Penguatan pengetahuan teoretis dan literasi mengenai akuntansi rumah tangga.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Juanda Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Ardina Anwar Argadiredja, Haurina Maknuun Arun, Bahrun Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Aurelia, Clarissa Prita Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Dusty Widha Hutama Dwinda Wicaksono, Nurlillah Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Febri Heni Fernanda, Redithya Ega Fikrilliansyah Erri Fitri Wahyuningsih Fitriyani Fitrylia Luli Karina Galuh Intan Rahmania Gina Harventy Gusti Sovia Faturahman Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Hariyanto Aan Hutama, Dusty Widha Ifda Suyyuti Malik Ismitaniar, Nuriska Afifa Jarieu Bah Jati , Ahmad Waluya K Drammeh, Lamin Kamil Ibrahim Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Manda Nevy Antika Mariana Sari Dewi Marsha Della Qaumullah Muh Faizal Anshori Muhamad Rahman Al Akbar Muhammad Nizzam Zein Susadi Nadaa Fitria Salwa Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nugrogo Putri, Icha Aulia Rizka Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nuriska Afifa Ismitaniar Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Reyna Oktavia Adytira Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Sagita, Muhammad Dirga Saskia An Nafiza Setu Setyawan Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Taufik, Fandi Ahmad Thauziad, Silvia Thierno Abdoulaye Balde Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Wicaksono, Agung Prasetyo Nugroho Widha Hutama, Dusty wirasandy wirasandy Yana Zania Yayuk Sulistyorini Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf