Article Per Year (5 Year)
p-Index From 2020 - 2025
5.593
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Buletin Ilmiah Nagari Membangun JIA (Jurnal Ilmiah Akuntansi) Kumawula: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
Faktor-Faktor Yang Mempengaruhi Intensi Mahasiswa Melakukan Whistleblowing Pada Kecurangan Akademik (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Di Kota Malang) Dewi, Jeihan Nur Kusuma; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.174

Abstract

 The concept of Planned Behavior Theory is inextricably linked to predicting a person's intention to behave and take action, but the intention to do whistleblowing is also based on external factors such as demographic factors. This study includes 150 samples, and the data are collected from a survey of accounting department students in Malang City through online questionnaires. The results of the hypothesis testing utilizing multiple linear regression analysis exhibited that attitudes, subjective norms, perceptual behavioral controls, and culture had a positive effect on student whistleblowing intentions, while gender had no effect on student whistleblowing intentions. The implications of this study can be implemented by improving moral and ethical education in tertiary institutions through a curriculum accommodating the influence of norms or culture in lecture activities, or through organizations implementing ethnic diversity in their membership so that students can adopt each other's positive things from many different ethnicities. The results of the research are expected to support the students who aspire to become accountants.   Abstrak Konsep Theory of Planned Behavior berkaitan erat dengan memprediksikan niat seseorang dalam berperilaku dan pengambilan tindakan, namun intensi melakukan whistleblowing juga didasari oleh faktor eksternal seperti faktor demografi. Data penelitian diperoleh dari mahasiswa akuntansi perguruan tinggi di Kota Malang melalui metode survei kuesioner yang disebarkan secara online. Jumlah sampel yang digunakan adalah sebanyak 150. Hasil pengujian hipotesis menggunakan alat uji analisis regresi linier berganda menunjukkan bahwa sikap, norma subjektif, kontrol perilaku persepsi, dan budaya berpengaruh positif terhadap intensi mahasiswa melakukan whistleblowing, sedangkan gender tidak berpengaruh terhadap intensi mahasiswa melakukan whistleblowing. Implikasi dari penelitian ini bisa dilakukan dengan cara meningkatkan pendidikan moral dan etika di perguruan tinggi melalui kurikulum yang mewadahi adanya pengaruh norma atau budaya dalam kegiatan perkuliahan, atau melalui organisasi yang menerapkan keberagaman suku bangsa dalam keanggotaannya, sehingga mahasiswa dapat saling mengadopsi hal positif yang dimiliki oleh berbagai suku yang berbeda. Hasil penelitian diharapkan dapat mendukung profesi mahasiswa yang akan menjadi seorang akuntan di masa depan.
Determinan Fenomena Oversubscription IPO Perusahaan di Indonesia (Studi pada Perusahaan yang Melakukan Initial Public Offering Tahun 2020-2022) Lamato, Alya Shafira; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.300

Abstract

This research seeks to determine and provide empirical evidence of the influence of underwriter reputation, earnings management, and listing delay factors on IPO oversubscription. The analysis method used is multiple regression with secondary data which is then processed using SPSS software. The sample consisted of 122 companies that carried out Initial Public Offerings and are listed on the Indonesian Stock Exchange (BEI) in 2020-2022 during the COVID-19 period, where the enthusiasm of Indonesian people to invest in shares was increasing. The type of company industry studied is not classified and this research uses signaling theory as support. In addition, the modified Jones method is used to calculate non-discretionary accruals with the aim of determining indications of the use of earnings management strategies in the company. The results found were that the underwriter reputation factor had a positive influence on IPO oversubscription. Meanwhile, earnings management and listing delay factors show no significant influence on IPO oversubscription. The implications of this research are for companies to avoid practicing earnings management strategies in an effort to increase oversubscription during the IPO period, and for investors to see oversubscription as a reference for the quality of the shares sold by the issuer.   Abstrak Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris pengaruh dari faktor reputasi underwriter, manajemen laba, dan listing delay terhadap oversubscription IPO. Metode analisis yang digunakan merupakan regresi berganda dengan jenis data sekunder yang kemudian diolah menggunakan software SPSS. Sampel berjumlah 34 perusahaan yang melaksanakan Initial Public Offering dan terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2020-2022 selama periode COVID-19, dimana antusiasme masyarakat Indonesia untuk melakukan investasi saham sedang meningkat. Jenis industri perusahaan yang diteliti tidak diklasifikasikan dan penelitian ini menggunakan teori signaling sebagai pendukung. Selain itu digunakan metode modified jones untuk menghitung nondiscretionary accruals dengan tujuan mendeterminasi indikasi penggunaan strategi manajemen laba dalam perusahaan. Hasil yang ditemukan adalah faktor manajemen laba memiliki pengaruh negatif terhadap oversubscription IPO. Sedangkan faktor reputasi underwriter dan listing delay tidak menunjukkan pengaruh terhadap oversubscription IPO. Implikasi dalam penelitian ini menyimpulkan bagi perusahaan untuk menghindari penggunaan strategi manajemen laba dalam Upaya meningkatkan oversubscription pada saat IPO, dan bagi investor untuk melihat oversubscription sebagai acuan kualitas saham yang dijual oleh emiten.
Pengaruh Skor Asean Corporate Governance Scorecard Dan Modal Intelektual Terhadap Nilai Perusahaan Robasa, Ruben; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.313

Abstract

Stock prices are essential for companies as they represent the value of the company. Instability in macroeconomic conditions has an impact on fluctuations in stock prices. This study aims to analyze the effect of the Asean Corporate Governance Scorecard (ACGS) score as a standard of corporate governance and intellectual capital on the value of companies listed on the IDX and SGX in 2020-2021. The ACGS score is obtained from the company's annual report and its official website, as well as official documents of the Domestic Ranking Bodies (DRB). Intellectual capital is measured using the VAICTM method, while firm value is measured using Tobin's Q ratio. The population of this study are all companies listed on the IDX and SGX in 2019. The sample selection was carried out through purposive sampling method so that 30 companies were obtained with a total of 60 observational data. This study uses multiple linear regression methods to test the effect between the independent variable and the dependent variable. The results of this study indicate that the ACGS score has no effect on firm value, while intellectual capital has a positive effect on firm value. This study has implications for companies to optimize resources and invest in intellectual capital to increase firm value, as well as for investors to add considerations before investing in public companies.   Abstrak Harga saham merupakan hal esensial bagi perusahaan karena menjadi representasi dari nilai perusahaan. Ketidakstabilan kondisi makroekonomi berdampak pada fluktuasi harga saham. Penelitian ini bertujuan untuk menganalisis pengaruh skor Asean Corporate Governance Scorecard (ACGS) sebagai standar tata kelola perusahaan dan modal intelektual terhadap nilai perusahaan yang terdaftar di BEI dan SGX pada tahun 2020-2021. Skor ACGS diperoleh dari laporan tahunan dan laman resmi perusahaan, serta dokumen resmi Domestic Ranking Bodies (DRB). Modal intelektual diukur menggunakan metode VAICTM, sementara nilai perusahaan diukur menggunakan Tobin’s Q ratio. Populasi penelitian ini adalah seluruh perusahaan terdaftar di BEI dan SGX pada tahun 2019. Pemilihan sampel dilakukan melalui metode purposive sampling sehingga diperoleh 30 perusahaan dengan total data observasi sebanyak 60 data. Penelitian ini menggunakan metode regresi linar berganda untuk menguji pengaruh antara variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa skor ACGS tidak berpengaruh terhadap nilai perusahaan, sementara modal intelektual berpengaruh positif terhadap nilai perusahaan. Penelitian ini berimplikasi terhadap perusahaan untuk mengoptimalkan sumber daya dan berinvestasi pada modal intelektual untuk meningkatkan nilai perusahaan, serta bagi investor untuk menambah pertimbangan sebelum berinvestasi pada perusahaan terbuka.
Evaluation Of Tax Literacy and Access to Tax Information for The Deaf Community in The Restaurant Sector in Malang Rohmi, Sania Khoridatur; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.160

Abstract

This research aims to evaluate the level of understanding and participation of Deaf people as restaurant owners on tax obligations and identify the challenges in accessing tax information and the effect of tax regulation complexity on their business continuity. This research applies a qualitative method with a descriptive approach. Data collection in this research was conducted through in-depth interviews with Deaf restaurant owners in different locations according to the research criteria. Informants are selected based on their suitability to the research topic. The results of this study exhibit a low understanding of Deaf people by restaurant owners of taxes, and the major inclusiveness challenge in accessing tax information. To improve the understanding of taxation, this study recommends the development of inclusive educational materials, continuous training and mentoring, and the use of Deaf-friendly information technology. This research is expected to contribute to taxation policies that are more inclusive and fair for the Deaf community, as well as to increase public awareness of the importance of tax inclusion. Abstrak Penelitian ini bertujuan untuk mengevaluasi tingkat pemahaman dan partisipasi masyarakat Tuli sebagai pemilik restoran terhadap kewajiban perpajakan, dan mengidentifikasi tantangan yang mereka hadapi dalam mengakses informasi perpajakan serta dampak kompleksitas peraturan perpajakan terhadap kelangsungan bisnis mereka. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dalam penelitian ini dilakukan melalui wawancara mendalam dengan pemilik restoran Tuli di berbagai lokasi yang memenuhi dengan kriteria penelitian. Pemilihan informan dilakukan secara purposive berdasarkan kesesuaian dengan topik penelitian. Hasil dari penelitian ini menunjukkan bahwa pemahaman masyarakat Tuli yang berprofesi pemilik restoran mengenai pajak tergolong masih rendah, dan inklusivitas dalam mengakses informasi perpajakan menjadi hambatan utama. Untuk meningkatkan pemahaman perpajakan, penelitian ini merekomendasikan pengembangan materi edukasi yang inklusif, pelatihan dan pendampingan berkelanjutan, serta penggunaan teknologi informasi yang ramah Tuli. Penelitian ini diharapkan dapat memberikan kontribusi terhadap rancangan kebijakan perpajakan yang lebih inklusif dan adil bagi masyarakat Tuli, serta meningkatkan kesadaran masyarakat akan pentingnya inklusi pajak.
The Effect of Information and Communication Technology Disclosure and Corporate Social Responsibility in the Digitalization Process on Company Value Maulana Fitri Agustin Nur Wahyuni; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.705

Abstract

Abstract Purpose – This study examines the effect of information and communication technology (ICT) disclosure and corporate social responsibility (CSR) in the digitalization process on company value. Design/Methodology/Approach – This study employed the quantitative content analysis method by collecting and qualitatively analyzing data from the company website followed by quantitative data analysis. The sample of the study was 41 banking companies listed on the Indonesia Stock Exchange during the 2021 period selected using the criteria-based sample selection method. This study used multiple regression analysis. Findings – Research results showed that ICT disclosure on the website in the digitalization process has a positive effect on company value. ICT disclosure on company websites can inform the stakeholders that the management has optimized its resources and implemented innovative business models, improving the efficiency, quality, and consistency of business processes to build a good reputation in the eyes of investors and potential investors. However, CSR disclosure on the company websites has a negative effect on company value due to some issues. Firstly, CSR information disclosed on the company's website is potentially ineffective in increasing operational profitability in the short term. Secondly, banking companies have not properly allocated CSR funds or companies have over-invested in CSR activities. Thirdly, it was found that CSR disclosure during the pandemic had no impact on stock returns. Overall, this study further showed that the disclosure of ICT and CSR complies with the principles of signaling theory because the information serves as a signal concerning the company’s condition to investors which further affects the company’s value. Practical Implications – This research provides a practical contribution for both investors and management. The investors acquire a new source of information in investment decisions making in addition to financial statements, namely such information from non-financial disclosures such as ICT and CSR through easily accessible media. Furthermore, managers gain a new perspective in understanding the potential of ICT and CSR disclosures on websites. Managers need to focus and carefully consider the concept of quality and quantity of information disclosed to the public and stakeholders since abundant information disclosure does not guarantee an increase in company value. Managers need to provide information on ICT and CSR as an approach to meet the needs of stakeholders and influence the decision-making process. Originality/Value – This study uses a banking company as the object of research, where this research is expected to assist the company in making a decision related to understanding potential of ICT and CSR disclosures that can affect firm value. Keywords: ICT disclosure, CSR disclosure, company value Paper Type – Research paper
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PANDEMI COVID-19: STUDI LITERATUR DAN LAPORAN KEBERLANJUTAN Putu Ambika Apsari Kesuma Putri; Auliya Urahman; Arum Prastiwi
Buletin Studi Ekonomi VOLUME.29.NO.01.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i01.p09

Abstract

This research aims to understand Corporate Social Responsibility (CSR) by companies before and during the pandemic. The research method uses a qualitative approach by analyzing literature studies. A total of 21 articles were explored, covering CSR during the Covid-19 pandemic in various countries from various continents. In addition, this research analyzes the sustainability reports of companies in Indonesia to compare CSR practices before and during the pandemic, with random selection of companies of various types. The results of the research state that the implementation of (CSR) by companies during the Covid-19 pandemic has increased. This research seeks to provide a comprehensive picture of CSR implementation by companies during the Covid-19 pandemic crisis, by comparing CSR activities before and during the pandemic. Recommendations for increasing the number of review articles were given based on the finding that the number of articles that had been reviewed was still relatively small.
The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance Isywara, Aristi Prita; Prihatiningtias, Yeney Widya; Prastiwi, Arum; Wahyuni, Nanik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13174

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174
How Financial Literacy Moderate The Association Between Financial Technology and Mental Accounting on Investment Decision? Romadhan, Fadilatur; Andayani, Wuryan; Prastiwi, Arum
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14382

Abstract

This study aims to examine the effect of financial technology and mental accounting on investment decisions in generations Y and Z and to examine financial literacy in moderating the effect of financial technology and mental accounting on investment decisions in generations Y and Z. The study population was students in the East Java region who were active in investment activities totaling 232 people. The research population is students in the East Java region who are actively engaged in investment activities totaling 232 people. The type of research used is survey research using non-probability sampling techniques with Purposive sampling method. Data analysis was carried out using the Structural Equation Model to test the conceptual relationship between variables. The results of this study indicate that financial technology and mental accounting have a significant effect on investment decisions in generation Y and Z. The results also show that financial literacy is not able to moderate the effect of financial technology and mental accounting on investment decisions in generations Y and Z. JEL Classification: G02, G11, G110 DOI: https://doi.org/10.26905/afr.v7i3.14382
Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students Prastiwi, Arum; Atmini, Sari; Kawulur, Hisky Ryan
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.84227

Abstract

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.
Co-Authors Adinda Fakhra Shaliha Almira Raina, Andi Tendri Atmini , Sari Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Christinawati Putri, Ferica Devy Pusposari Dewi, Jeihan Nur Kusuma Dirgantara, Deka Bayu Eko Ganis Sukoharsono Erlina Diamastuti Erwin Saraswati Fadhilah Dzikrulla Akbar Hisky Ryan Kawulur Imam Subekti Indra Wijaya Kusuma Isywara, Aristi Prita Jayawarsa, A.A. Ketut Kadek Weda Noveadjani Tista Kartika Sari Khoiru Rusydi, Mohamad Lamato, Alya Shafira Lubis, Destri Maulina Maulana Fitri Agustin Nur Wahyuni Mokhamad Nur Muhammad Rifqi Waliudin Nabella, Rihana Sofie Nabila, Firda Ainun Nanik Wahyuni ‎ Ni Luh Putri Setyastrini Nimas Tasia, Winda Rein Noval Adib Novianti Mukti Wibowo Nugraha, Ilham Ramadhan Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Radeetha, Radeetha Ramadhan, Fadilatur Rihana Sofie Nabella Robasa, Ruben Roekhudin, Roekhudin Rohmi, Sania Khoridatur Romadhan, Fadilatur Salisa, Meilenia Rahma Sari Atmini Sari, Yetri Martika Setyo Tri Wahyudi Shinta Maharani Susanto, Febby Olvyana Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wahyuni, Maulana Fitri Agustustin Nur Wibisono, Muhammad Ezra Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias