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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi EL-MUHASABA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Abdimas Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Innovation and Applied Technology International Journal of Local Economic Governance The International Journal of Accounting and Business Society Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Public Administration Studies JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Value: Jurnal Manajemen dan Akuntansi JPSI (Journal of Public Sector Innovations) JPM (Jurnal Pendidikan Modern) Jurnal Akuntansi Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amsir Accounting & Finance Journal Indonesian Journal of Entrepreneurship & Startups International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Kewirausahaan dan Inovasi Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Amwaluna: Jurnal Ekonomi dan Keuangan Syariah CITACONOMIA : Economic and Business Studies Atestasi : Jurnal Ilmiah Akuntansi Summa : Journal of Accounting and Tax Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
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Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Cultural Heritage Accounting for Participatory Governance: A Participatory Action Reseach in Pata'padang Village Tanggulungan, Gustin; Sukoharsono, Eko Ganis; Djamhuri, Ali; Purwanti, Lilik
JPAS (Journal of Public Administration Studies) Vol. 8 No. 2 (2023)
Publisher : Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpas.2023.008.02.3

Abstract

The study analyzes the practices of community participation in the initiation of sustainable cultural-tourism development. It will examine the accounting process in this field. In participatory action research, academics, local social actor and local government were collaboratively working as research teams. Actions that are also research methods are FGDs, interviews, and a study tour. The result of the project was a list of cultural heritage as accounting information for the development of tourist attractions and the formation of the Tourist Awareness Group (Pokdarwis) institution which marks the establishment of cohesion among research participants. Data analysis involves thematic analysis and reflection. The research indicated that activities related to the accounting process can serve as a participatory governance mechanism when designed as a value-added process and facilitated by the government's willingness to accept community-initiated activities.
Research Transformation through Multi-Paradigm Methodology Training for Undergraduate Accounting Students Triyuwono, Iwan; Purwanti, Lilik; Prakoso, Aryo; Ibrahim, Melinda
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.371

Abstract

The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The implementation of this Multiparadigm Methodology Training activity aims to provide an understanding of alternative methodologies in research using qualitative methods for accounting undergraduate students. The main focus is to increase students' understanding and awareness of Multiparadigm Research Methodology. the techniques used in this PKM activity are pre-test, material presentation, post-test, and question and answer discussion. The method for assessing the success of this activity uses different tests from the pretest and post-test results. The data results will be tested using a paired sample t test with the object of this PKM research, namely undergraduate accounting students of FEB Universitas Brawijaya who attended the activity. The results of the t-test show that (1) descriptive analysis of the average value shows an increase from 59.2 to 94.1; (2) The statistical test results show that there is a significant difference between the pre-test and post-test, which indicates that there is a significant effect after the treatment. The statistical test results confirm that there is a significant effect on the participants' scores before and after receiving the treatment, as well as a significant increase in the participants' average scores, which shows that the exposure to the materials provided is quite effective in improving their understanding in Qualitative Methods Training. The implication of this research is that participants have a broader insight into muti-paradigm methodology and can apply it in research.
CSV-SDGs Synergies And Their Challenges: A Literature Review: Sinergi CSV-SDGs dan Tantangannya: Sebuah Telaah Literatur Fala, Dwi Yana Amalia Sari; Purwanti, Lilik
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5674

Abstract

This paper explores the synergies and challenges of integrating Creating Shared Value (CSV) with Sustainable Development Goals (SDGs), two important concepts in global sustainability discourse. CSV links economic value creation to increased social and environmental value, while the SDGs provide a framework for addressing pressing global development challenges. Although the two have similar goals, the synergy between them has not been fully tapped. Through an in-depth literature review, the paper identifies key barriers to CSV and SDGs integration, including lack of strategic understanding and commitment, barriers to innovation, and measurement difficulties. The paper offers practical recommendations for addressing these challenges, including improved strategic coordination, investment in innovation, and adaptation to organizational culture. Implications for business practices and public policy were also discussed, highlighting the importance of cross-sector collaboration to achieve SDGs goals through CSV practices. The results show that by addressing these integration challenges, companies can become agents of positive change, creating sustainable economic value while delivering significant social and environmental benefits.
Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba Pada Usaha Onotaki Dalam Situasi Ekonomi Masa Pandemi Covid-19 Allegheno Ditoananto; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): 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.2023.2.1.119

Abstract

The unstable Indonesian economy due to the COVID-19 pandemic crisis has led to changing conditions and increasingly complex business competition. Every business must have good management or business planning to manage its resources efficiently and effectively. This study aims to determine the implementation of Cost Volume Profit (CVP) analysis as a profit planning tool in Micro, Small, and Medium Enterprises (MSMEs). The object of this research is OnoTaki, which is one of the SMEs in the Japanese culinary specialties. This research uses a case study descriptive approach. The primary data sources used in this study are sales and purchase data. The results of the study indicate that the OnoTaki business in 2021 is above the Break Even Point, and good business management with a Margin of Safety indicates that business conditions are not in danger. The profit target for 2022 is Rp. 24,000,000.-. With the help of CVP analysis, unit sales must be achieved by 6,050 units by maintaining price, product quality, and service to consumers in order to add outlets. Abstrak Perekonomian Indonesia yang tidak stabil akibat krisis pandemi COVID-19 menyebabkan perubahan kondisi dan persaingan bisnis yang semakin kompleks. Setiap usaha harus memiliki manajemen atau perencanaan usaha yang baik dalam mengelola sumber daya yang dimiliki secara efisien dan efektif. Penelitian ini bertujuan untuk mengetahui implmentasi analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba pada Usaha Mikro Kecil Menengah (UMKM). Objek penelitian ini adalah OnoTaki yang merupakan salah satu UMKM di bidang kuliner khas Jepang. Penelitian ini menggunakan metode deskriptif pendekatan studi kasus. Sumber data yang digunakan dalam penelitian ini berupa data primer yang berisi data penjualan dan data pembelian. Hasil penelitian tersebut menunjukkan bahwa usaha OnoTaki pada tahun 2021 berada di atas Break Even Point dan pengelolaan usaha cukup baik dengan Margin of Safety menunjukkan kondisi usaha tidak dalam bahaya. Target laba untuk tahun 2022 adalah sebesar Rp 24.000.000,-. Dengan bantuan analisis CVP, maka penjualan unit yang harus dicapai adalah sebesar 6.050 unit dengan tetap mempertahankan harga, kualitas produk, pelayanan kepada konsumen agar dapat menambah gerai.
Analisis Faktor Yang Mempengaruhi Minat UMKM Dalam Menyusun Laporan Keuangan Sesuai SAK EMKM Andika Dwi Krisna; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.15

Abstract

This study aims to examine empirically the effect of business background, business scale, and MSME entrepreneurs’ perspective of income tax on the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME. The samples in this study involve the MSME entrepreneurs with FAS for MSME knowledge in Lumajang District. The effect of independent variables on the dependent variables is examined through multiple regression analysis utilizing SPSS software. The results of this study indicate that the business background and perspective of MSME entrepreneurs on income tax have a significant effect on the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME, while business scale does not affect the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Umkm Suswanda, Yoana Kresentia; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): 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.2023.1.3.30

Abstract

This study examines and analyses the factors that influence the quality of financial reports on MSMEs in South Jakarta City. These factors are education level, understanding of accounting, business size, length of business, and accounting training. This type of quantitative descriptive research with a sample of 68 SMEs. This study uses primary data obtained through a questionnaire. Data Analysis used SPSS version 25 software. The results showed that the variables of accounting understanding, length of business, and accounting training positively affected the quality of financial reports in MSMEs in South Jakarta City. In contrast, education level and business size did not have a positive effect, which means that the level of education and the size of the business have no effect on the quality. Financial statements. Abstrak Penelitian bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pada UMKM di Kota Jakarta Selatan. Faktor-faktor tersebut yaitu jenjang pendidikan, pemahaman akuntansi, ukuran usaha, lama usaha, dan pelatihan akuntansi. Jenis penelitian kuantitatif deskriptif dengan sampel sebanyak 68 UMKM. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Analisis data menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel pemahaman akuntansi, lama usaha, dan pelatihan akuntansi berpengaruh positif terhadap kualitas laporan keuangan pada UMKM di Kota Jakarta Selatan, sedangkan jenjang pendidikan dan ukuran usaha tidak berpengaruh positif yang berarti tinggi rendahnya pendidikan dan besar kecilnya usaha tidak memiliki pengaruh terhadap kualitas laporan keuangan.
Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71 Subroto, Farradiba Nava Kinan; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): 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.2023.1.2.31

Abstract

The study aims to analyze the effect of allowance for impairment losses on profitability based on PSAK 55 and PSAK 71. The population of this study is bank companies that are listed on the Indonesia Stock Exchange (IDX) from 2018-2021, and the total sample of 31 companies with 124 observations was obtained using the purposive sampling technique. The secondary data is in the form of bank company annual reports using multiple linear regression in the application of Statistical Product and Service Solution 26. The results of this study indicate that the Loan Loss Provisioning in Statement of Financial Accounting Standards 55 and Statement of Financial Accounting Standards 71 can increase profitability. There is a difference in the changes in some of the rules from Statement of Financial Accounting Standards 55 to Statement of Financial Accounting Standards 71, namely in Loan Loss Provisioning and Non-Performing Loan. Changes in Loan Loss Provisioning can affect the size of the company's NPL ratio. Abstrak Penclitian in bertujuan untuk menguji dan menganalisis pengaruh Cadangan Kerugian Penurunan Nila terhadap profitabilitas perusahaan berdasarkan PSAK 55 dan PSAK 71. Populasi penelitian ini yaitu perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021 dan diperoleh total sampel sebanyak 31 perusahaan dengan 124 jumlah amatan yang diperoleh menggunakan teknik purposive sampling. Data sekunder berupa laporan tahunan perusahaan perbankan dan di analisis menggunakan analisis regresi linier berganda pada aplikasi Statistical Product and Service Solution versi 26. Hasil dari penelitian in menunjukkan bahwa Cadangan Kergian Penurunan Nilai dalam Peryataan Standar Akuntansi Keuangan 55 dan Pernyataan Standar Akuntansi Keuangan 71 secara empiris dapat menaikkan profitabilitas. Terdapat perbedaan dengan dirubahnya sebagian aturan dari Permyataan Standar Akuntnansi Keuangan 55 ke Pernyataan Standar Akuntnansi Keuangan 71 yaitu dalam Cadangan Kerugian Penurunan Nilai dan Non Performing Loan. Berubahnya Cadangan Kergian Penurunan Nila dapat mempengaruhi besar atau kecilnya rasio Non Performing Loan dalam perusahaan.
Pengaruh Profitabilitas Dan Corporate Social Responsibility Disclosure Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Riana, Aista Wahyu; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (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.2024.2.1.91

Abstract

This study aims to examine the effect of profitability with ROA, ROE, and Corporate Social Responsibility Disclosure on tax aggressiveness. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The population of this study is the primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sample used as many as 30 companies for 4 periods selected by purposive sampling method. The results of this study indicate that the ROA and ROE variables are not empirically proven to affect the level of tax aggressiveness so the level of ROA and ROE in a company is not able to control management in minimizing tax aggressiveness actions. Tax aggressiveness can be reduced by increasing Corporate Social Responsibility Disclosure. Abstract This study aims to examine the effect of profitability with ROA, ROE, and Corporate Social Responsibility Disclosure on tax aggressiveness. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The population of this study is the primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sample used as many as 30 companies for 4 periods selected by purposive sampling method. The results of this study indicate that the ROA and ROE variables are not empirically proven to affect the level of tax aggressiveness, so that the level of ROA and ROE in a company is not able to control management in minimizing tax aggressiveness actions. Tax aggressiveness can be reduced by increasing Corporate Social Responsibility Disclosure.
Corporate Social Responsibility and Firm Performance: A Literature Review Hadiwibowo, Imam; Purwanti, Lilik
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.9702024

Abstract

Research Aims: This study explores the complex relationship between Corporate Social Responsibility (CSR) and company performance, focusing on how board composition, leadership, and cultural influences affect the efficacy of CSR initiatives.Design/methodology/approach: Using a literature review method.Research Findings: Independent directors on company boards positively influence CSR activities, which in turn enhance company value. These effects receive moderation from the resources available to the company and mediation through the CSR activities themselves. The research also highlights that leadership qualities such as integrity and stakeholder engagement significantly boost organizational performance by promoting responsible corporate culture. It further reveals that market-oriented cultures strengthen the positive impacts of CSR on performance, while adhocracy cultures have the opposite effect. Geographical variations emerge in the effectiveness of CSR, with significant impacts observed in regions like Argentina and Bolivia, unlike in Chile where CSR shows negligible effects. The study notes that while CSR typically improves operational performance, its impact on market valuation proves complex and hinges on strategic emphasis on value utilization over creation. Moreover, a company’s initial CSR reputation crucially impacts its financial performance, where positive reputations enhance and negative ones detract from company success.Theoretical Contribution/Originality: The findings advocate for aligning CSR with corporate strategy and culture to maximize its benefits on company performance.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfia, Ratika Hanna Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aulia, Masniatul Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eliyana, Siti Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gracya, Rosalyn Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Hazar, Dewi Hotman Jefferson Simatupang Hutagalung, Marlina Irene I Gusti Ayu Agung Omika Dewi Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Kharisma Nugraha Putra Kharisma Nugraha Putra Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pangestu, Alya Diajeng Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pratama, Bhakti Prasetya Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruthmia, Rezekiro Indah salmah, st Salsabila Rudini, Khansa San Rudiyanto Saraswati, Ni Made Ananda Septia Putri, Elieva Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Sutrisno T Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Yohanes Cores Seralurin Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail