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FRAUD HEXAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN PENDEKATAN BENEISH M-SCORE MODEL Rianggi, Freina; Novita, Novita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.38089

Abstract

ABSTRACTThe increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large. This fraud occurs because of pressure, capability, collusion, opportunity, rationalization, and ego from both internal and external parties. This indicator is known as the fraud hexagon theory. The fraud committed has an impact on the accuracy and reliability of the financial statements, including affecting the amount of taxes, fines paid and audit process. The purpose of this study was to determine the effect of fraud hexagon: stimulus, capability, collusion, opportunity, rationalization, and ego in detecting fraudulent financial statements using Beneish M-Score Model. This research is quantitative study using purposive sampling method with criteria, construction companies listed on the Indonesia Stock Exchange (IDX) and issuing annual reports for the 2017–2021 period. There are 75 observation samples from 15 companies. Methods of data analysis using logistic regression analysis with testing using STATA14. The research results that stimulus is measured by financial stability, opportunity by nature of industry, rationalization by total accrual to total assets and ego by dualism position affects the occurrence of fraudulent financial statements as measured by Beneish M-Score Model. Meanwhile, other indicators, capability seen from changes in directors and collusion, cannot influence the occurrence of fraudulent construction company financial statements.Keywords: Beneish M-Score Model, Construction Company, Fraud Hexagon, Fraudulent Financial Statement. ABSTRAKPeningkatan kasus kecurangan proyek konstruksi mengakibatkan kerugian bagi Indonesia menjadi perhatian serius karena nilai kontrak proyek besar. Kecurangan tersebut terjadi karena dorongan, kapabilitas, kolusi, kesempatan, rasionalisasi, dan ego baik dari pihak internal maupun eksternal. Indikator tersebut dikenal dengan fraud hexagon theory. Kecurangan yang dilakukan berdampak pada keakuratan dan keandalan dari laporan keuangan yang disajikan diantaranya mempengaruhi besaran pajak, denda yang dibayar dan proses audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh fraud hexagon yaitu stimulus, kapabilitas (capability), kolusi (collusion), kesempatan (opportunity), rasionalisasi (rationalization), dan ego dalam mendeteksi kecurangan laporan keuangan dinilai menggunakan Beneish M-Score Model. Penelitian ini, penelitian kuantitatif dengan pengambilan sampel menggunakan metode purposive sampling dengan kriteria, perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dan menerbitkan laporan tahunan periode 2017–2021. Terdapat 75 sampel observasi dari 15 perusahaan. Metode analisis data menggunakan analisis regresi logistik dengan pengujian menggunakan STATA 14. Hasil Penelitian menunjukan bahwa stimulus diukur dengan financial stability, kesempatan dengan nature of industry, rasionalisasi dengan total accrual to total asset dan ego dengan dualism position mempengaruhi terjadinya kecurangan laporan keuangan yang diukur melalui Beneish M-Score Model. Sedangkan indikator lain yaitu kapabilitas dilihat dari pergantian direktur dan kolusi tidak dapat memengaruhi terjadinya kecurangan laporan keuangan perusahaan konstruksi.Kata Kunci: Beneish M-Score Model, Fraud Hexagon, Kecurangan Laporan Keuangan, Perusahaan Konstruksi
The Role of Institutional Ownership in Moderating ESG Disclosure’s Impact on Firm Value Fauziah, Fara; Novita, Novita; Fambudi, Imam Nurcahyo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10534

Abstract

This study investigates the role of institutional ownership as a moderating variable that amplifies the effect of ESG disclosure on firm value within the Consumer Cyclical industry subsector over the period 2019-2021. Employing a quantitative approach, the study examines the relationship between ESG disclosure and firm value, with institutional ownership as the moderating variable. Leverage, measured by the debt-to-equity ratio (DER), is utilized as a control variable. The research focuses on companies in the Consumer Cyclical subsector listed on the Indonesia Stock Exchange during the specified period, with a sample comprising 38 companies selected through purposive sampling. Secondary data are used in the analysis. The findings reveal a positive effect of ESG disclosure on firm value. Furthermore, the study demonstrates that institutional ownership strengthens the association between ESG disclosure and firm value. This research contributes to the literature by emphasizing the critical role of institutional ownership in moderating the relationship between ESG disclosure and firm value.
ANALISIS KEMAMPUAN LITERASI STATISTIK MAHASISWA DALAM BERPIKIR KRITIS MASALAH SOSIAL Novita, Novita; Fatkhurahman, Fatkhurahman
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1626

Abstract

Literasi statistik sangat penting bagi mahasiswa, terutama karena statistik merupakan salah satu alat utama untuk menganalisis data dalam berbagai disiplin ilmu. Statistik membantu mahasiswa untuk memahami dan menginterpretasi data. Dalam dunia modern yang dipenuhi dengan informasi, kemampuan untuk memahami dan mengevaluasi data merupakan keahlian krusial. Literasi statistik memungkinkan mahasiswa untuk membuat keputusan yang lebih baik berdasarkan analisis data yang tepat. Ini berlaku dalam berbagai konteks, baik di dunia bisnis, sains, kesehatan, atau bidang lainnya. Fenomena menunjukkan adanya permasalahan lemahnya kemampuan mahasiswa memahami statistik khususnya bidang manajemen perusahaan dalam memahami persoalan dan berpikir kritis. Tentunya terdapat banyak faktor yang mempengaruhinya. Metode penelitian yang digunakan adalah metode survey, populasi dalam penelitian ini adalah mahasiswa prodi manajemen yang sedang mengambil mata kuliah statistik di kota Pekanbaru. Sampel diambil sebanyak 45 orang dan dikumpulkan menggunakan kuesioner online dan data dianalisis dengan alat analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dari lima variabel yang diduga mempengaruhi literasi statistik terbukti hanya dua variabel yang mempengaruhi literasi kemampuan statistik mahasiswa yakni faktor minat dan faktor kemampuan berpikir kritis.
Analisis Kebutuhan Pengembangan E-Modul Perubahan Iklim dan Pemanasan Global Terintegrasi Model Project Based Learning (PjBL) Novita, Novita; Sari, Silvi Yulia
YASIN Vol 3 No 5 (2023): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v3i5.1961

Abstract

This study aimed to assess the significance of creating a comprehensive electronic module on project-based learning (PjBL) focused on climate change and global warming. As a result, an initial investigation was undertaken within this research, comprising a review of existing literature and on-site data collection. The research carried out was a type of qualitative descriptive research. Research data was obtained from analyzing teacher needs through interviews and analyzing student needs through filling out questionnaires. The PjBL integrated e-module developed consists of text, images, videos, interactive quizzes, and assignment collection templates via g-form. The development of e-modules is aimed at supporting students to learn independently. During its creation, the e-module made use of the Flip PDF Professional software application. A requirement assessment was conducted to gather insights about the physics learning procedure, the utilization of instructional resources in physics education, and the requisites of students and educators for educational materials (e-modules). From the needs analysis of 51 classes, As many as 80% of students felt that the teacher's explanation alone was not enough. Apart from that, 86% of students need a long time to understand the material on climate change and global warming. Thus, it is necessary to develop an integrated PjBL e-module on climate change and global warming material.
Deskripsi ulang rayap tanah (Subulitermes-branch): Oriensubulitermes inanis (Haviland) (Termitidae: Nasutitermitinae) di Indonesia Syaukani, Syaukani; Husni, Husni; Alfizar, Alfizar; Kesumawati, Elly; Novita, Novita; Rusdiana, Siti; Muarrif, Samsul; Pribadi, Teguh
Jurnal Entomologi Indonesia Vol 16 No 2 (2019): July
Publisher : Perhimpunan Entomologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5994/jei.16.2.75

Abstract

Oriensubulitermes inanis (Haviland) is one of the endemic termites in the Oriental Region and plays a very important role in the decomposition process in tropical forests. This study aims to redescribe O. inanis from Indonesia. Termite were collected by adopting a Standized Sampling Protocol (Jones & Eggketon 2000) and final taxonomic confirmation were conducted at the Natural History Museum UK) and Florida University (USA). We found 21 colonies of O. inanis from various habitats and altitudes in Indonesia. Distribution of O. inanis is often correlated with biodiversity status in tropical forests. Worker caste mandible provides the most useful character for the description of O. inanis. In Southeast Asia, this rare species is restricted and can be found only in the Malay Peninsula, Borneo and Sumatra, and absence from Java. Decayed wood, base of tree trunks, and other termite nests (epigeal mounds) are selected media used to construct their nests. Limited population number in a colony, restricted alates flying ability, and secretive nest habitats are thought to influence the distribution of O. inanis in Indonesia.
Training Model of Pencak Silat Learning based on Android Module Design Sinulingga, Albadi; Novita, Novita; Sagala, Ramlan Sahputera; Harahap, Adek Arifin
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2698

Abstract

The purpose of this study was to develop a learning model for pencak silat based on android module design for junior high school (SMP) students. This research is a research and development (research and development) from Gall & Borg which is used to develop a new product. Based on the results of the evaluation analysis of pencak silat experts, media experts, physical education teacher experts, it is known that the total number of respondents' scores (∑X) is 55 and the total number of respondents' scores (∑X) is 60 so that the percentage is 91% and the criteria determined and can be determined. it is said that Providing examples of movements so that they are easy to understand meets the VALID criteria (80% - 100%) so that they can be used in the research process. It was concluded that the development of the Android module-based pencak silat drop learning model for junior high school students was very effective in learning physical education. The percentages obtained from the data analysis are 85% and 91%, respectively. This developed product aims to help improve the achievement of physical education learning objectives, especially the material for the fall of pencak silat in junior high school students. This model is made based on the level of needs of students and teachers in the movement activity of this pencak silat drop technique is still difficult to learn. The results of the second stage of the trial using this model turned out to produce 91% of the expected target, meaning that this model was effective in meeting the learning needs of pencak silat drop in junior high school students.
Isolasi dan Aktivitas Antibakteri Fungi Endofit Daun Miana (Coleus scutellarioides (L.) Benth) terhadap Propionibacterium acne dan Pseudomonas aeruginosa Novita, Novita; Pakadang, Sesilia Rante; Arisanty, Arisanty
Journal of Experimental and Clinical Pharmacy (JECP) Vol 3, No 2 (2023): August 2023
Publisher : Poltekkes Kemenkes Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52365/jecp.v3i2.537

Abstract

Daun miana (Coleus scutellarioides (L.) Benth) mempunyai banyak jenis khasiat yang difungsikan menjadi obat, penurunan demam, batuk, influenza, penetralisir racun, antiseptik maupun yang lainnya. Bagian tanaman yang difungsikan menjadi obat yaitu bagian daun. Tujuan penelitian ini untuk mengetahui aktivitas antibakteri isolat fungi endofit daun pada Propionibacterium acne dan Pseudomonas aeruginosa, jenis penelitian yang digunakan adalah eksperimental. Adapun metode pengujian dari penelitian yang dilakukan dengan berupa isolasi dan pemurnian fungi endofit dari daun miana, identifikasi fungi daun miana penghasil bakteri, pengujian diameter zona hambat fungi endofit daun miana terhadap P. acne dan P. aeruginosa dengan metode difusi menggunakan teknik sumuran. Hasil penelitian diperoleh 4 isolat yang digunakan Mukor sp, (putih), Aspergillius niger (hitam), Aspergillius fumigatus (hijau), Rhzipus sp, (abu-abu). Isolat fungi endofit dari daun miana memiliki aktivitas antibakteri pada pertumbuhan P. acne dan P. aeruginosa.Miana leaves (Coleus scutellarioides (L.) Benth) have many types of properties that are used as medicine, including reducing fever, cough, influenza, neutralizing poisons, antiseptics, and others. The part of the plant that is used as medicine is the leaf. The purpose of this study was to determine the antibacterial activity of leaf endophytic fungal isolates on Propionibacterium acne and Pseudomonas aeruginosa. The type of research used was experimental. The testing methods of the research were isolation and purification of endophytic fungi from miana leaves, identification of miana leaf fungi-producing bacteria, and testing the diameter of the inhibition zone of miana leaf endophytic fungi against P. acne and P. aeruginosa by diffusion method using the well technique. The results obtained were four isolates: Mukor sp. (white), Aspergillius niger (black), Aspergillius fumigatus (green), and Rhzipus sp. (gray). Endophytic fungi isolated from miana leaves have antibacterial activity against the growth of P. acne and P. aeruginosa.
RINTISAN INDUSTRI RUMAH TANGGA BERBASIS AGRIBISNIS PADA KWT FAJAR AYU DESA TAMAN FAJAR Sri Indaryati; Eni Ivan’s; Novia Ambarsari; Novita, Novita; Wintari Mandala
Journal of Community Service Vol 5 No 2 (2023): JCS, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v5i2.196

Abstract

Struktur ekonomi Desa Taman Fajar sangat berpotensi berkembang apabila adanya perhatian dengan memberikan pengetahuan dan keterampilan mengelola sumber daya alam disekitarnya sebagai sumber pendapatan untuk keluarga. Kelompok Wanita Tani (KWT) Fajar Ayu Desa Taman Fajar merupakan salah satu organisasi yang aktif, berpotensi mandiri pengelolaan potensi lingkungan sebagai rintisan sumber pendapatan rumah tangga. Walaupun ketersediaan akan sumber daya agribisnis banyak dan bernilai tinggi namun kemampuan masyarakat dalam pemanfaatan sumberdayanya belum optimal. Pelaksanaan kegiatan pengabdian masyarakat dilakukan dengan pendekatan kelompok beranggota 25 orang melalui diskusi ceramah dan praktek. Hasil pelaksanaan kegiatan diketahui bahwa sebelum diberikan materi melalui ceramah, diskusi dan praktek anggota KWT Fajar ayu belum memiliki pengetahuan, sikap dan keterampilan mendukung rintisan usaha agribisnis rosela kisaran 70%-80% garis kontinum berada disebelah kanan dengan kriteria tidak mengetahui (TM) dan setelah pelaksanaan kegiatan tingkat pengetahuan, sikap dan keterampilan anggota KWT Fajar Ayu terdapat perubahan dengan garis continuum bergeser ke kiri sebesar 70%-80% dengan kriteria mengetahui (M) sampai sangat mengetahui (SM), demikian bahwa agribisnis tanaman rosella dapat menjadikan rintisan usaha rumah tangga anggota KWT Fajar Ayu di Desa Taman Fajar
Peningkatan Kualitas Peserta Didik melalui Bimbingan Konseling di SD/MI Hasibuan, Ahmad Tarmidzi; Juredah, Juredah; Panggabean, Wafiq Azizah; Novita, Novita; Monikha, Sri Ayu
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3840

Abstract

Penelitian ini bertujuan untuk mengetahui dampak positif terhadap siswa melalui pemberian bimbingan konseling kepada peserta didik untuk mengembangkan dan mengeksplorasi diri berdasarkan kebutuhan potensi, minat dan bakat salah satu tujuan dalam layanan bimbingan dan konseling adalah untuk mengembangkan bakat, motivasi dan prestasi belajar siswa. Metode Penelitian yang digunakan metode kualitatif deskriptif berupa wawancara kuesioner melalui media. Dengan adanya bimbingan konseling, tentu akan sangat membantu meningkatkan kualitas kepribadian peserta didik yang baik. Bimbingan konseling juga memiliki beraneka ragam metode atau cara dalam meningkatkan kualitas kepribadian peserta didik seperti metode bimbingan kelompok, program home room, karya wisata, dan lain sebagainya.
Analisis Membaca Al-Qur'an pada Anak Usia 10 Hingga 15 Tahun Syaifullah, Muhammad; Sari, Adinda Juwita; Sianipar, Mila Rosdiana; Ritonga, Nadya Zain; Novita, Novita
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3894

Abstract

Tujuan dari penelitian ini ialah untuk mengetahui kemampuan anak dalam membaca Al-Qur’an. Penelitian ini menggunakan pendekatan kualitatif. Subjek penelitian ini yaitu anak usia 10 hingga 15 tahun. Teknik penelitian dengan mengamati kemampuan anak dalam membaca Al-Qur’an. Hasil penelitian ini diketahui bahwa anak masih terdapat kesalahan dalam membaca Al-Qur’an.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Fauzi Adiratna, Arvia aditya, Anak agung surya Agustina, Hardianti Agustine, Vinna Ayu Ahmad Rifai Ahmad Tanaka Al Fasir, Mawar Jannati Al Yasa Abubakar Albadi Sinulingga Alfiyanti, Isnaini Alfizar Alfizar Anas, Pigoselpi Andaningsih, IGP Ratih Anggeline, Elsafira Mala Anindya, Anindya Annisa Putri Ardhiyanti, Yulrina Ardi Nusri ARI SUSANTO Arie Anggraini Arif, Elsya Meida Arisanty, Arisanty ARIYANTO, DEDY Ariza, Anggatia Armaini Rambe Arum Wijayanti Arza, Seti Asmu'i, Asmu'i Asnawi Abdullah Astuti, Etty Astuti, Herawati Dwi Atik, Antina Awalinda, Awalinda Azka, Aditya Fadillah B, Syamsuddin Baenawi, La Ode Budi Rahmat Hakim Candra, Juli Chandra, Niluh Purba Dali Santun Naga Damayanti, Elok Darmawan, Bambang Darmawati, Irma Dede Mahdiyah, Dede Denatara, eskar Tri Dian Sari Duma, Tulus Na Ega Ega eka maya saputri, eka maya Ekariawati Elfrianto ., Elfrianto Elisa, Ema Elisabet Oktaviani Hanggu Elly Kesumawati Elviana Elviana, Elviana Eni Ivan’s Erawati Di Eriska Erlita, Yeni Erni Erni Esther, Sonya Fadhilah Fadhilah Faiza C Suwarno Faizurrahman, Umar Haidar fatimah Fatimah Fatimatussoleha, Ana FATKHURAHMAN FATKHURAHMAN, FATKHURAHMAN Fatmita, Sherly Faudiah, Nurul Fauziah, Fara Febriani Febriansyah, Wandy Fiona Fiona, Fiona Fitri Apriani Fitri Jayanti, Fitri Fitria, Sri Murni Fitriana Fitriana Fitriani Fitriani Fortuna, Gianta Arya Dwi Fuadiya, Alina Habib, Muhammad Hamdan Hadi, Muhamad Rif’al Hanabel kadatuan Harahap, Adek Arifin Hasibuan, Ahmad Tarmidzi Hasibuan, Ali Sutan Helvira, Reni Hilyah Magdalena Hitten, Akhmad Humaira, Zakia Husain Husain Husanah, Een Husni Husni Hutabarat, Christine Stevany I Ketut Suada Iis Purnengsih Ika Putri Damayanti, Ika Putri Ilham Faridh Imam Nurcahyo Fambudi Imron Mawardi Indaryati, Sri Indra Kasih Irawan, Damar Aji Irawati Irawati Isman, Isman Ivan's, Eny Izati, Dini Nuzulia Jamhari Jamhari Jannah, Firdatul Juliana Juliana Juredah, Juredah Kamila, Alya Zian Kennedy, Kennedy Khairunnisa, Dina Kinanti, Niken Ayu Eka Koswara, Eris Krisna Putri, Stefany Ayu Kristiandi, Kiki Kurniasi, Ririn Kusuma Wardany Laili Suhairi, Laili Leon, Winson Lestari, Wulan Lily Purwianti Lindayani, Linlin Lita, Lita M. Amal, M. Amal M. Marthoenis Maharany, Indah Dewi Mahfuzi, Mahfuzi Manalu, Nimrot Manalu, Roipaldo Mandala, Wintari Mariana, Erni Maryamah Maryamah Masno Ginting Maulidian, Maulidian Maulidya, Ukhti Mia Audina, Mia Millatunnisa, Syarifah Misnawati Misnawati Moh. Sidik Priadana Monikha, Sri Ayu Muarrif, Samsul Mudrika Alamsyah Hasan Muhammad Amin Muhammad Hidayat Muhammad Syaifullah, Muhammad Muhibbuddin Muhibbuddin Mukharomah, Laelatul Munajim, Ahmad Mutiar, Astri Mutiara Dewi Puspitawati Mutmainah Mutmainah Nabiilah, Nabiilah Nabila, Dienda Naibaho, Marzuki Nasution, Taufik Hidayat Nasution, Taufiq Hidayat Novia Ambarsari Novista, Bella Novril Dita Yola Nurbaiti Nurbaiti Nurjannah, Syamratun Nurrahma, Azalya NURUL HIDAYAH Nurul Safitri P, Mutiara Dewi Pakadang, Sesilia Rante Panggabean, Wafiq Azizah Parenty, Atika Pebriyanti, Rini Pitriyana, Sisi Polla, Johanes Ronaldy Pratama, Gama Pratiwi Rambung Prayitno, Lukman Prayudha, Agung Rorhi Puspitaloka Mahadewi, Erlina Putri Vidiasari Darsono, Putri Vidiasari PUTU LUSITA NATI INDRIANI Qomariyah, Samsa R, Elfi Quyumi Rahmah Yulisa Kalbarini, Rahmah Yulisa Rahmat Sabani Rahmi Rahmi Ramlan Sahputera Sagala Ramlan, H. Rianggi, Freina Ricania, Ricania Ricki Ananda Rindian Habib, Chika Laila Ringo, Tiurma Ristiani Siringo Ririen Setyarini Riski, Riski Rismaya, Erin Ritonga, Nadya Zain Rosinta Ria Panggabean Rosmala Dewi Saleha Saleha Salma, Dwi Anjeli Sandra Dwi Hidayani Santy, Alvyra Noormalyta Trysna Devy Putri Permata Saraswati, Indri Riska Sari, Adinda Juwita Sari, Erma Puspita Sari, Novia Ambar Sari, Rani Puspita Sari, Reni Permata Shobaiyah, Lailatus Sianipar, Mila Rosdiana Silvi Yulia Sari Siringo Ringo, Tiurma Ristiani SIRNAYATIN, TITIN ARISKA Siswati Siswati SITI MARYAM Siti Rusdiana Sofiya, Nurin Soleha, Marsya Sri Hastuti Sri Herianingrum Sugihartatik, Sugihartatik Suherman, Herry Sukarnoto, Toto Sundari, Rina Supenti, Lilis Suwitorahardjo, Benyamin Syahbana, Monang Syahrul Humaidi, Syahrul Syaifullah Syamsul Bahri Syarif, Ahmad Maulana Syaukani Syaukani Taubah, Miftachul Teguh Pribadi Tri Juniarti, Atty Trinandari Prasetya Nugrahanti Triwahyuni, Irene Tuti Yanuarti Ulviana, Ulviana Usman Radiana Valianto, Budi Wahyuni, Rila Sanda Wardani, Reni Kumu Welalangi, Maria B.R Wibowo, Febri Prasetyo Ari Widagdo, Herry Wignyanto Wignyanto Wiharti, Retno Ratu Wintari Mandala Yudhaprawira, Asrori Yudhistira Anggraini, Yudhistira Yuliana, Ana Yusak Maryunianta Zaidar, Muhammad Zaleha, Putri Amelia Zulinda, Nia