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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 Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI 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 Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan 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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PENERAPAN PRINSIP GOOD PUBLIC GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA PEGAWAI APARAT PENGAWAS INTERNAL PEMERINTAH DAERAH: STUDI KASUS PADA ORGANISASI PEMERINTAH DAERAH Gusti Sovia Faturahman; Masiyah Kholmi
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/025ej410

Abstract

The demand for the Government Internal Supervisory Apparatus (APIP) to achieve high performance relies heavily on the foundation of Good Public Governance (GPG). This qualitative case study aims to analyze the implementation of five GPG principles—Democracy, Transparency, Accountability, Rule of Law (Budaya Hukum), and Fairness and Equality (KNKG 2008)—at the Regional Inspectorate of Probolinggo Regency and analyze their correlation with Employee Performance (PermenPANRB No. 6 of 2022). Data were collected through in-depth interviews (simulation) and document reviews, then analyzed using the interactive model of Miles, Huberman, and Saldaña, and Thematic Analysis. The findings indicate that the implementation of Transparency and Accountability principles is reasonably good and technically supports the enhancement of employee Work Results Performance (achievement of Employee Performance Targets/SKP). However, a critical gap exists in the Rule of Law principle. Although the ethical and disciplinary framework is in place, inconsistency in the enforcement of disciplinary sanctions (evidenced by a high rate of tardiness) undermines the effectiveness of the Rule of Law. This gap significantly impedes the improvement of employee Work Behavior Performance, weakening the Discipline and Integrity dimensions crucial to the ASN Professionalism Index (BKN No. 8 of 2019). This study concludes that sustained performance improvement at Regional Inspectorate of Probolinggo Regency requires substantive strengthening of the Rule of Law, particularly through consistent and firm disciplinary sanctions, to ensure that the modern performance management system (PermenPANRB 6/2022) can operate optimally.
Analysis of the Influence of Organizational Commitment and Budget Participation on Managerial Performance Dusty Widha Hutama; Masiyah Kholmi
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

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.
Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2019 ) Kholmi, Masiyah; Nafiza, Saskia An
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.12998

Abstract

Latar Belakang: Salah satu yang masih menjadi perbincangan menarik di Indonesia di dalam perusahaan adalah isu sosial dan lingkungan. Fenomena tersebut sejalan dengan munculnya Peraturan Presiden No. 92 Tahun 2020 tentang Kementerian Lingkungan Hidup dan Kehutanan. Dengan demikian, informasi lingkungan yang disajikan dengan lengkap dan akurat akan menghasilkan kinerja lingkungan yang baik.Tujuan: Untuk menguji pengaruh penerapan Green Accounting dan Corporate Social Responsibility (CSR) terhadap Profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Metode Penelitian: Dengan menggunakan data sekunder, penelitian ini bersumber pada annual report serta sustainability report periode 2018- 2019. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2019 menjadi kriteria data yang diambil. Pengolahan dan analisis data menggunakan SEM-Smart Partial Least Square (PLS).Hasil Penelitian: Green Accounting tidak memiliki pengaruh terhadap profitabilitas, sedangkanCorporate Social Responsibility berpengaruh positif terhadap profitabilitas. Hasil ini membuktikan bahwa masih banyak perusahaan manufaktur yang menggunakan sebagian keuntungannya untuk kegiatan sosialnya. Namun banyak perusahaan tidak mengungkapkan biaya lingkungan mereka karena perusahaan tidak ingin rugi dengan menambahkan biaya lingkungan.Keterbatasan Penelitian: Tidak berpengaruhnya green accounting terhadap profitabilitas dimungkinkan karena proxy yang digunakan masih belum bisa mempresentasikan proxy yang sebenarnya dari green accounting. Proxy lainnya untuk mengukur green accounting dapat dijadikan sebagai kajian penelitian selanjutnya.Keaslian/Novelty Penelitian: Penelitian ini dimotivasi oleh masih banyaknya perusahaan manufaktur yang belum mengungkapkan CSR walaupun sudah terdaftar di Bursa Efek Indonesia.
ANGGARAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MANAJERIAL DALAM PENGELOLAAN PROYEK KONSTRUKSI Nurlillah Dwinda Wicaksono; Masiyah Kholmi
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.
Literature Review on the Effectiveness of Transfer Pricing Regulations in Reducing Tax Avoidance in Multinational Corporations Fandi Ahmad Taufik; Clarissa Prita Aurelia; Icha Aulia Rizka Nugrogo Putri; Muhammad Dirga Sagita; Masiyah Kholmi
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.
The Meaning of Income for Employees: A Household Accounting Perspective Haurina Maknuun Argadiredja; 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.
THE MODERATING ROLE OF LOYALTY ON FINANCIAL PERFORMANCE OF LOGISTICS SOES Dusty Widha Hutama; Masiyah Kholmi
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.
Readiness And Barriers To Coretax System Implementation Among Msme Corporate Taxpayers: A Digital Tax Governance Perspective From Kpp Pratama Kota Malang Rania, Latifa; Kholmi, Masiyah; Latifah, Sri Wahjuni
PANGRIPTA Vol. 9 No. 2 (2026): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/dja16236

Abstract

Indonesia's tax reform introduced the Coretax System under Law No. 7/2021 and PMK No. 81/2024, with phased national implementation beginning 1 January 2025, yet MSME corporate taxpayers in regional tax offices such as Malang City still face adoption challenges with implications for local public service delivery. This study examines taxpayer readiness and barriers to Coretax implementation at KPP Pratama Kota Malang, aiming to inform more targeted, scale-differentiated support. A qualitative case study was conducted through in-depth interviews with six MSME corporate taxpayers and four tax officers; data from these interviews, together with observation and document review, were analyzed thematically using source and technique triangulation. Most informants perceived the system as useful for speeding up and integrating tax reporting, although ease of use remained uneven, especially among small MSMEs still adjusting to the interface. Taxpayer readiness was similarly mixed, with medium-sized MSMEs more independent than small MSMEs; tax officers, as implementers, showed intensive familiarity gained through direct service and mentoring duties. Technical barriers such as system errors, upload failures, and NIK–NPWP synchronization were the most reported obstacles, alongside limited practical socialization. Acceptance remains partial: taxpayers recognize the system's usefulness more readily than its ease of use, suggesting that technical instability and weak behavioral control, more than a lack of perceived benefit, constrain compliance at this early stage.
Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Afdholifah Ainunia Hago; Masiyah Kholmi; Driana Leniwati
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023 Friska Amanda Fitri Auliya; Masiyah Kholmi; Driana Leniwati
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.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afdholifah Ainunia Hago 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 Arun, Bahrun Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Avrelia Refi Chantika Bambang Widagdo Benny Saputra Clarissa Prita Aurelia Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Dusty Widha Hutama Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Fandi Ahmad Taufik Febri Heni Fernanda, Redithya Ega Fikrilliansyah Erri Fitri Wahyuningsih Fitriyani Fitrylia Luli Karina Friska Amanda Fitri Auliya Galuh Intan Rahmania Gina Harventy Gusti Sovia Faturahman Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Hariyanto Aan Haurina Maknuun Argadiredja Icha Aulia Rizka Nugrogo Putri 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 Dirga Sagita Muhammad Nizzam Zein Susadi Nadaa Fitria Salwa Nadya Safira Anggraini Nafiza, Saskia An Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nuriska Afifa Ismitaniar Nurlillah Dwinda Wicaksono Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rania, Latifa Reyna Oktavia Adytira Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Saskia An Nafiza Setu Setyawan Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sri Wahjuni Latifah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda 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