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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 TEMA (Jurnal Tera Ilmu Akuntansi) 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 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 Accounting and Business Journal 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) Jurnal Bisnis, Ekonomi, dan Sains Formosa Journal of Multidisciplinary Research (FJMR) 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 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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Lilik Purwanti
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Sustainable Finance Berbasis Pancasila: Dekonstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik
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.2024.3.3.449

Abstract

This study aims to deconstruct the ESG-based SF concept into Pancasila-based SF as a more holistic formulation of the concept of sustainability performance. The study was conducted in a postmodernist paradigm using content analysis. The data used is secondary data obtained through a documentation study in the form of a Bank Rakyat Indonesia (BRI) sustainability report, as the winner of the Best ESG Disclosure Awards for State-owned Enterprises (BUMN) Bank in 2020. The findings of this study are a formulation of the concept of sustainability performance called SSEGE, including Spiritual, Social, Environment, Governance, and Equality. This study implies that the Pancasila-SF could provide a more holistic reference for sustainability performance, which is more in line with the situation, conditions, and characteristics of the pluralistic Indonesian nation. This study uses Pancasila, which is the basis of the Indonesian state, as a reference in deconstructing the concept of sustainability performance to suit the personality of the Indonesian nation. Abstrak Penelitian ini bertujuan untuk mendekonstruksi konsep SF berbasis ESG menjadi SF berbasis Pancasila sebagai rumusan konsep kinerja keberlanjutan yang lebih holistik. Penelitian dilakukan dalam paradigma postmodernis, dengan menggunakan metode analisis isi. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi, berupa laporan keberlanjutan Bank Rakyat Indonesia (BRI), sebagai peraih Best ESG Disclosure Awards Bank Badan Usaha Milik Negara (BUMN) Tahun 2020. Temuan dari Penelitian ini merupakan rumusan konsep kinerja keberlanjutan yang disebut SSEGE, meliputi: Spiritual, Sosial, Lingkungan, Tata Kelola dan Kesetaraan. Implikasi dari penelitian ini adalah Pancasila-SF dapat memberikan acuan kinerja keberlanjutan yang lebih holistik, lebih sesuai dengan situasi, kondisi, dan karakteristik bangsa Indonesia yang majemuk. Penelitian ini menggunakan Pancasila yang menjadi dasar negara Indonesia sebagai acuan dalam mendekonstruksi konsep kinerja keberlanjutan agar sesuai dengan kepribadian bangsa Indonesia.
Prophetic Tax Based on Kuntowijoyo's Thought Umaimah; Triyuwono, Iwan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.724

Abstract

Purpose —. This research aims to formulate a tax concept based on Kuntowijo's thought. Design/methodology/approach —. This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110 Findings — Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups. Practical implications —  It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia. Originality/value —  This article presents a tax concept that combines Religion with human thought.
Pengaruh Penggunaan Marketplace Dan Qris Terhadap Peningkatan Pendapatan Umkm Alifiyah, Putri Dwi; Purwanti, Lilik
Jurnal Kewirausahaan dan Inovasi Vol. 3 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2024.03.3.19

Abstract

This study aims to determine the impact of using marketplace and QRIS in increasing the income of MSMEs in Malang City. This research method uses quantitative research methods. The research population includes MSMEs in Malang City that use the marketplace and QRIS in running their businesses. This study uses primary data with data collection techniques through distributing questionnaires to 89 research samples determined using purposive sampling. The data analysis technique is classical assumption test, multiple linear regression test and hypothesis testing processed with SPSS 25 software. The results of this study indicate that the use of marketplace and QRIS together has a positive and significant effect on increasing MSME business income both partially and simultaneously.   Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh penggunaan marketplace dan QRIS terhadap peningkatan pendapatan usaha UMKM di Kota Malang. Metode penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian mencakup UMKM di Kota Malang yang menggunakan marketplace dan QRIS dalam menjalankan usahanya. Penelitian ini menggunakan data primer dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 150 sampel penelitian yang ditentukan menggunakan purposive sampling. Teknik analisis data yaitu uji asumsi klasik, uji regresi linier berganda dan uji hipotesis yang diolah dengan software SPSS 25. Hasil penelitian ini menunjukkan bahwa penggunaan marketplace dan QRIS secara bersama-sama berpengaruh positif dan signifikan terhadap peningkatan pendapatan usaha UMKM baik secara parsial maupun simultan.
Fraud Pengadaan Barang dan Jasa dengan Kesesuaian Kompensasi sebagai Variabel Moderating (Studi Empiris pada Pemerintah Kab/Kota Di Kalimantan Selatan Putra, Kharisma Nugraha; Triyuwono, Iwan; Purwanti, Lilik
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6360

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel dalam penelitian ini adalah kelompok kerja Unit Layanan Pengadaan (Pokja ULP) pada tiap pemerintah kab/kota di Kalimantan Selatan. Metode pengumpulan data adalah survei menggunakan kuisioner sebagai instrumen penelitian. Jumlah sampel sebanyak 316. Data dianalisis menggunakan Structural Equation Modelling-Partial least square (SEM-PLS) dengan program WarpPLS 6.0. Hasil penelitian menemukan kesesuaian kompensasi memoderasi pengaruh sikap kearah perilaku dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa. Namun demikian, kesesuaian kompensasi tidak signifikan memoderasi pengaruh norma subyektif terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barnag dan jasa.
A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments Setiawan, Zeffri; Rosidi, R; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.15672

Abstract

This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of noncash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer’s understanding of non-cash administration.
Theory of stewardship in the marriage of female migrant workers: Perspectives of accounting and accountability Febrina Nur Ramadhani; Lilik Purwanti; Aji Dedi Mulawarman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.157

Abstract

This research explores accounting and accountability practices in the families of female workers (TKW) in East Java, based on the concept of stewardship theory. The study was carried out using a qualitative approach to ethnomethodology; we obtained data on 10 TKW individuals from East Java through in-depth interviews with the FGD technique. The results show that, based on the concept of stewardship theory, the implementation of accounting and accountability practices in TKW families has been applied. In TKW families, accounting and accountability practices aim to control the financial management of the husband's family so that it does not exceed the budget set by the wife and there is no deviation in the use of funds. This study shows that the application of the concept of stewardship theory can avoid various disputes that may arise due to problems of accountability for financial management. The application of the concept of stewardship theory, on the other hand, affects accounting practices that pay attention only to material aspects to lead TKW families to the spirit of capitalism.
The Effect of Implementing Accounting Information Quality, Performance-Based Budgeting on Local Government Governance (Good Governance) With Management Commitment as A Moderating Variable Siregar, Mercy Irene Christine; Sudarma, Made; Andayani, Wuryan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.858

Abstract

Purpose — This study examines the effect of accounting information quality and performance-based budgeting on local government governance (good governance) in Papua Province, Indonesia, with management commitment as a moderating variable. Design/methodology/approach — A quantitative approach and survey methodology were used, employing questionnaires distributed to 90 leaders across key Regional Apparatus Organizations (BAPPEDA, BPKAD, Communication and Information Service) in 30 regencies/cities. The study analyzed data from 2019 to 2023 and applied Partial Least Squares (PLS) for hypothesis testing. Findings — The results indicate that both accounting information quality and performance-based budgeting positively affect good governance practices at the regional government level. Furthermore, management commitment strengthens the impact of accounting information quality on governance. However, management commitment is found to weaken the effect of performance-based budgeting on good governance. Practical implications — The findings suggest that provincial governments should emphasize improving accounting information quality and consistently nurture management commitment to foster transparency. Leaders should also recognize the importance of monitoring performance budgeting initiatives to maximize their governance benefits. Originality/value — This paper presents empirical evidence from Papua Province, offering unique insights into the moderating effects of management commitment in public sector governance. The results provide valuable guidance for regional governments aiming to enhance good governance through improved accounting practice and managerial engagement.
Nilai Filosofi “Lopi Sandeq” Dalam Pengelolaan Penghasilan Nelayan Mandar (The Philosophical Value of “Lopi Sandeq” in Managing Mandar Fishermen’s Income) Susanti, Sri; Djamhuri, Ali; Purwanti, Lilik
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1558

Abstract

This research was aimed to reveal the meaning of managing fishermen income based on the philosophical values of lopi sandeq. Phenomenology was the method used, with Mandar fishermen as informants. The results showed that the philosophical values of lopi sandeq also influenced the informants in managing their income. The spiritual values in the philosophy of lopi sandeq were reflected on informants’ qana'ah attitude and their standpoint that the uncertain income and the conditions of famine experienced were interpreted as sustenance and the will of Allah SWT. The value of togetherness in the philosophy of lopi sandeq was manifested in the form of cooperation and mutual trust between the informants and their wives in managing the income and financial transparency through verbal communication. The management of fishermen income was interpreted as a separation between meeting daily needs and personal finances through savings and investment activities. This separation was realized by budgeting expenses and avoiding debt. This management income reflected the value of simplicity in the lopi sandeq philosophy.
REIMAGINING SUSTAINABILITY ACCOUNTING THROUGH PANCASILA: THE PANCA STARA FRAMEWORK Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi; Yulianti, Ni Made Dhian Rani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.08

Abstract

Abstrak — Membahas Ulang Akuntansi Keberlanjutan Melalui Pancasila: Kerangka Kerja Panca StaraTujuan Utama — Studi ini bertujuan mengkonstruksi konsep akuntansi berkelanjutan yang holistik dalam perspektif Pancasila.Metode — Studi ini menggunakan metode analisis konten berbasis Pancasila. Data pada studi ini berupa laporan tahunan dari Indonesia Business Council for Sustainable DevelopmentTemuan Utama — Studi ini menunjukkan bahwa penerapan akuntansi berkelanjutan dengan prinsip triple bottom line dan pentuple bottom line masih menimbulkan kerusakan lingkungan dan gangguan sosial. Studi ini menawarkan suatu konsep baru yaitu panca stara. Panca stara meliputi lima dimensi, yaitu: ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial.Implikasi Teori dan Kebijakan — Studi ini berimplikasi bahwa panca stara lebih holistik dibandingkan triple bottom line dan pentuple bottom line. Panca Stara dinilai dapat menjadi basis implementasi akuntansi berkelanjutan.Kebaruan Penelitian — Studi ini menawarkan kebaruan berupa konsep panca stara yang dapat menjadi acuan holistik dalam implementasi akuntansi keberlanjutan. Abstract - Reimagining Sustainability Accounting through Pancasila: The Panca Stara FrameworkMain Purpose - This study aims to construct a holistic concept of sustainability accounting from the perspective of Pancasila.Method - This study uses a Pancasila-based content analysis method. The data in this study consists of annual reports from the Indonesian Business Council for Sustainable Development.Main Findings - This study shows that the application of sustainable accounting with the triple bottom line and pentuple bottom line principles still causes environmental damage and social disruption. This study offers a new concept, namely panca stara. Panca stara comprises five dimensions, namely: divinity, humanity, unity, democracy, and social justice.Theory and Practical Implications - This study implies that panca stara is more holistic than the triple bottom line and pentuple bottom line. Panca stara is considered to be the basis for the implementation of sustainable accounting.Novelty - This study offers a novel concept, namely panca stara, which can be used as a holistic reference in the implementation of sustainability accounting.
Criticism of Accountability in Social Forestry Partnership from Habermas Perspective Ramadhan, Taufiq; Sukoharsono, Eko Ganis; Purwanti, Lilik
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2259

Abstract

This study aims to reveal the reality of accountability of the LMDH Wono Lestari forestry partnership and criticize the practices that occur from Habermas' perspective. This research uses a qualitative method of critical paradigm case study. The research site is at LMDH Wono Lestari, Burno Village, Lumajang Regency. Informants consisted of representatives of the new LMDH management, old LMDH members, Perum Perhutani employees, agricultural commodity offtakers, and the community. Data analysis uses Jurgen Habermas' critical perspective. Accountability practices such as transparency and LMDH functions do not work. Likewise, there is low member participation, lack of management participation, and work plans that are not running well. The above causes internal and external conflicts for LMDH. It is necessary to update regulations and clarify the profit-sharing mechanism regarding the Forestry Partnership between LMDH Wono Lestari and Perum Perhutani in terms of accountability and transparency, such as the involvement of the Village Government as a partnership supervisor, as well as instilling honesty and expecting blessings from the Forestry Partnership.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi Ahmad Yani Aji Dedi Mulawarman Alfajri, Yusuf Lutfi Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Diajeng Pangestu Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Anita Wijayanti Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Bhakti Prasetya Pratama Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Haria Saputri Hazar, Dewi Hotman Jefferson Simatupang I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Omika Dewi Ika Makherta Sutadji Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Khairul Shaleh Kharisma Nugraha Putra Kharisma Nugraha Putra Lamase, Muh. Fadhir A.I. Linawati Linawati Made Sudarma Mas Nur Mukmin Masniatul Aulia Mazda Eko Sri Tjahjono Melinda Ibrahim Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Mohammad Khoiru R Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Ananda Saraswati Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Ratika Hanna Alfia Rendy Gigih Pratama Rezekiro Indah Ruthmia Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruth Ratih Larasati salmah, st Salsabila Rudini, Khansa Saputra, Riyawan 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 Syarifah Nurhalisa Alattas Tri Wahyu Oktavendi Triwardoyo, Anggito 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