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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi 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) 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 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 Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
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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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.
Firm Value with Political Connections and Institutional Ownership as Moderation Saraswati, Ni Made Ananda; Prihatiningtias, Yeney Widya; Purwanti, Lilik
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.v7i3.15322

Abstract

This research aims to analyze the effect of CEO power, CEO duality, and CEO busyness on firm value with the moderating role of political connections and institutional ownership. This study uses panel data regression analysis and Mode-rated Regression Analysis (MRA) methods. The research population is 440 energy companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Purposive sampling technique is used to select the research population based on certain criteria so that a total research sample of 180 companies is found. Quantitative data is taken from the company’s annual report and analyzed using Econometric Views (EViews). This study found that CEO power has a positive effect on firm value. Furthermore, this study also found that CEO duality and CEO busyness have a negative effect on firm value. Then, political connections and institutional owner-ship can moderate the effect of CEO duality and CEO busyness on firm value. This study provides additional empirical evidence on agency theory. In addition, this study recommends that corporate leaders can increase their stock ownership, as well as suppress duality, busyness, and political connections in order to create positive firm value. JEL Classification: G32, G34, O53 DOI: https://doi.org/10.26905/afr.v7i3.15322
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.
Analisis Deteksi Fraud dalam rangka Audit Investigatif oleh Aparat Pengawasan Intern Pemerintah pada Kota Malang Pratama, Bhakti Prasetya; Purwanti, Lilik
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.156 - 175

Abstract

AbstractThis study aims to describe fraud detection in the context of investigative audits by the Government Internal Audit using a fraud theory approach. This study was conducted using a qualitative method with a descriptive approach. Research data was collected through documentation and interviews with selected informants. The research was conducted at the Malang City Regional Inspectorate. An investigative audit with a fraud theory approach is conducted by fulfilling the predication to identify potential fraud, particularly indications of corruption. This process involves several steps: analyzing available data, creating a hypothesis, testing the hypothesis, and refining and mending the hypothesis. The study's findings indicate that the Malang City Regional Inspectorate has detected fraud through investigative audits based on the fraud theory approach. This has an impact on investigative auditing procedures in response to complaints and public reports. The Malang City Regional Inspectorate's whistleblowing system enhances investigative audits' efficiency, resulting in shorter timeframes and more streamlined procedures. This research is expected to contribute to the development of knowledge in auditing and serve as an alternative reference source for APIP regarding fraud detection strategies through investigative audits.Keywords: Fraud; Qualitative Approach; Investigative Audit; Internal SupervisoryAbstrakPenelitian ini berupaya untuk mendeskripsikan deteksi fraud dalam rangka audit investigatif oleh Aparat Pengawasan Intern Pemerintah dengan fraud theory approach. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui dokumentasi dan wawancara kepada informan. Situs penelitian ini yaitu Inspektorat Daerah Kota Malang. Audit investigatif dengan fraud theory approach dilakukan dengan memperhatikan pemenuhan predication untuk mengidentifikasi ada tidaknya fraud berupa indikasi korupsi dengan langkah-langkah yaitu analisis data, merumuskan sebuah hipotesis, menguji hipotesis, dan pembenahan hipotesis. Hasil penelitian menunjukkan bahwa Inspektorat Daerah Kota Malang telah melaksanakan deteksi fraud melalui audit investigatif berdasarkan fraud theory approach. Hal ini berdampak pada prosedur audit investigatif yang berasal dari pengaduan dan laporan masyarakat. Whistleblowing system pada Inspektorat Daerah Kota Malang mampu meningkatkan efisiensi berupa pelaksanaan audit investigatif yang lebih singkat secara waktu dan lebih ringkas secara prosedur. Penelitian ini diharapkan dapat membantu mengembangkan ilmu pengetahuan di bidang auditing dan sebagai sarana alternatif sumber rujukan bagi APIP tentang strategi mendeteksi fraud melalui audit investigatif.Kata kunci: Fraud; Pendekatan Kualitatif; Audit Investigatif; Pengawas Internal
Analisis Kinerja Keuangan Berdasarkan Peraturan Direktur Jenderal Perbendaharaan PER-36/PB/2016 (Studi Pada UPT Puskesmas Ngoro Pada Tahun 2021-2022) Hazar, Dewi; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (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.2023.2.2.139

Abstract

This study aims to analyze the financial performance of Ngoro Community Health Center using financial ratios based on the Regulation of the Director General of the Treasury Number PER-36/PB/2016. This study involves primary data collected through documentation of the financial statements of Ngoro Community Health Center between 2021 and 2022 after BLUD (Regional Public Service Agency). The data are analyzed by calculating the ratio from which the scores are assessed, assessing financial performance categorized into Good, Fair, and Poor, then conducting a financial performance analysis from the ratio calculation. The results of this study exhibited that the financial performance of Ngoro Community Health Center in 2021 achieved Good criteria as indicated by the percentage of 86% (80 < TS ≤ 95), yet worsened to Fair criteria in 2022 as indicated by the percentage of 59% (56 < TS ≤ 68) due to the contemporaneous inventory accumulation and expense increase resulting in the escalating operational costs that prevent from generating maximum profits.
The Influence Of Gender, Financial Literacy, And Usage Lifestyle E-Wallet Against Consumptive Behavior Muhammad Ridho Hidayat; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.450

Abstract

This study aims to examine the effect of gender, financial literacy, and the use of e-wallets on the consumptive behaviour of undergraduate students of Accounting, Universitas Brawijaya, class of 2020-2023. This study includes the samples of 93 students selected through non-probability sampling with purposive sampling. It involves primary data collected through digital questionnaires utilizing Google Forms, measured by the Likert scale. Instrument testing, classical assumption testing, and hypothesis testing are applied to analyse the data. The results of this study exhibit that gender and financial literacy do not affect consumptive behaviour, while the use of e-wallets has a significant effect on consumptive behaviour. The results of this study are expected to provide valuable contributions in the academic scope, especially in understanding the theories on consumptive behaviour and the demographic factors that affect these theories. This research is expected to contribute more knowledge to the public about the phenomenon of consumer behaviour and help the public to be able to control themselves from consumer behaviour. Abstrak Penelitian ini bertujuan untuk menguji pengaruh gender, literasi keuangan, dan gaya hidup penggunaan e-wallet terhadap perilaku konsumtif. Lingkup penelitian ini mencakup mahasiswa S1 Akuntansi Universitas Brawijaya angkatan 2020-2023. Metode pengambilan sampel menggunakan teknik non-probability sampling dengan pendekatan purposive sampling dan ditentukan sampel sebanyak 93 orang. Data yang digunakan adalah data primer yang diperoleh dari kuesioner digital google form dengan skala likert. Metode pengujian penelitian  yang digunakan dalam penelitian ini adalah uji instrumen, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa gender dan literasi keuangan tidak berpengaruh terhadap perilaku konsumtif, sedangkan gaya hidup berpengaruh dan signifikan terhadap perilaku konsumtif. Hasil penelitian ini diharapkan dapat memberikan kontribusi yang berharga dalam lingkup akademis, terutama dalam pemahaman mengenai teori teori yang berhubungan dengan perilaku konsumtif serta faktor demograsi yang mempengaruhi teori tersebut. Penelitian ini diharapkan dapat memberikan pengetahuan lebih pada masyarakat mengenai fenomena perilaku konsumtif dan memmbantu masyarakat untuk dapat mengendalikan diri dari perilaku konsumtif.
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 Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu 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 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 Khuluq, Husnul Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mayasari, Rosalina Pebrica Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi 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 Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Salsabila Rudini, Khansa 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 Zaki Baridwan Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail