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Managing Demurrrage Using Fmea (Failure Mode And Effect Analysis) – A Case Study Of Coal Mining Corporation In Indonesia Sari, Dian Purnama
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9305

Abstract

PT CMC (Coal Mining Corporation) is an Indonesian coal mining company that plays a role in meeting both domestic and export energy demands. At present, loading and unloading schedules for ships frequently overlap due to prolonged vessel scheduling, leading to increased demurrage costs. The arrival of multiple vessels at the same time often results in congestion, queues, and delays in loading and unloading operations. This situation not only escalates demurrage expenses but also undermines port operational efficiency and raises operational risks. To address these business challenges, this study aims to identify operational risks and propose effective improvement strategies to minimize demurrage. The research adopts a gap analysis approach integrated with Failure Mode and Effect Analysis (FMEA). A questionnaire was designed based on FMEA principles to assess severity, occurrence, and detection levels. Data were collected from 15 respondents, consisting of three distribution team members, seven from the Palembang dock team, and five from the transportation handling team. The findings, derived from a root cause investigation using the 5 Whys method, reveal 25 underlying causes of the problem. Based on the Risk Priority Number (RPN), the controllable risks in order of priority are: (1) waiting for cargo barges due to their unavailability, (2) simultaneous ship arrivals (overlapping schedules), (3) floating crane unavailability as it is still servicing another vessel, (4) queuing caused by prioritizing domestic vessels for loading, and (5) failure to meet the target loading rate. Recommended actions include: prioritizing high-impact issues by focusing first on the most critical problems, particularly barge resource allocation; implementing solutions systematically across all relevant operational areas; fostering cross-functional collaboration between the distribution, Palembang pier, and transportation handling teams to ensure integrated execution; adopting a phased strategy for short-, medium-, and long-term implementation; and establishing continuous performance monitoring.
MENTAL ACCOUNTING VERSUS CELEBRITY WORSHIP: THE HEART OF K-POP MERCHANDISE PRICING Sari, Dian Purnama; Gunawan, Aurellia Angeline
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Analysis of ESG Disclosure and its Impact on Firm Value in Southeast Asia Mela Nofaliska Panjaitan; Dian Purnama Sari
JENOVA : Journal of Economics, Finance, Accounting, and Organizational Advancement Vol. 1 No. 1 (2025): Journal of Economics, Finance, Accounting, and Organizational Advancement
Publisher : Cv. Data Sinergi Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65853/jenova.v1i1.113

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure on firm value in Southeast Asia by considering corporate governance quality and firm size as control variables. Using a quantitative approach, this study analyzes panel data from 30 publicly listed companies across six ASEAN countries during the 2021–2023 period, resulting in 90 firm-year observations. ESG disclosure is measured using ESG scores obtained from Refinitiv/MSCI, while firm value is proxied by market capitalization. Corporate governance is measured using the ASEAN Corporate Governance Scorecard, and firm size is proxied by the logarithm of market capitalization. The data were analyzed using multiple linear regression. The results show that the regression model is statistically significant, with an R² value of 0.892 and an F-statistic of 236.6 (p < 0.001). Partially, ESG disclosure has a positive but statistically insignificant effect on firm value (β = 0.046; p = 0.358). The ASEAN CG Score has a significant negative effect (β = -0.169; p = 0.015), while firm size has the strongest positive and significant effect (β = 13.93; p < 0.001). These findings indicate that Southeast Asian capital markets have not fully internalized ESG disclosure as a determinant of firm value. Instead, investors appear to place greater emphasis on firm size as an indicator of stability and growth potential. This study contributes to ESG literature by highlighting the need for stronger standardization and substantive disclosure quality in Southeast Asian sustainability reporting.
PELANGGARAN HAK KONSUMEN DALAM PERJANJIAN PENGIKATAN JUAL BELI (PPJB) PEMBELIAN RUMAH Rinaldi, Sania Hanyva; Purnamasari, Dian
AMICUS CURIAE Vol. 3 No. 1 (2026): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v3i1.25641

Abstract

Setiap tindakan yang dilakukan oleh setiap orang tidak terlepas dari hukum, karena sifatnya yang mengatur dan melindungi menjadikan hukum sebagai pedoman dalam setiap tindakan yang akan dilakukan oleh setiap orang. Bahkan kegiatan transaksi jual beli yang sering dilakukan saat ini, memerlukan hukum dalam praktiknya. Salah satu transaksi jual beli yang seringkali dijumpai saat ini adalah transaksi jual beli rumah. Namun, dalam transaksi jual beli rumah yang diawali dengan perjanjian pengikatan jual beli (PPJB) seringkali ditemukan adanya pelanggaran hak terhadap konsumennya. Penelitian ini dilakukan untuk mengetahui dan menganalisis bagaimanana pelanggaran dari hak-hak konsumen dalam perjanjian pengikatan jual beli (PPJB) tersebut berdasarkan Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Penelitian ini merupakan penelitian normatif, yang bersifat deskriptif, dengan menggunakan data sekunder. Data dianalisis secara kualitatif, dengan metode pengambilan kesimpulan secara deduktif. Berdasarkan analisis ditemukan bahwa telah terjadi pelanggaran hak-hak konsumen dalam pelaksanaan PPJB tersebut, sebagaimana diatur dalam Pasal 4, Pasal 7, Pasal 19 Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen.Every action taken by everyone is inseparable from the law, because its nature that regulates and protects makes the law a guideline in every action that will be taken by everyone. Even buying and selling transaction activities that are often carried out today, require law in practice. One of the buying and selling transactions that is often found today is the sale and purchase of houses. However, in house sale and purchase transactions that begin with a sale and purchase binding agreement (PPJB), there are often violations of the rights of consumers. This research is conducted to find out and analyze how violations of consumer rights in the sale and purchase binding agreement (PPJB) are based on Law Number 8 of 1999 concerning Consumer Protection. This research is a normative research, which is descriptive in nature, using secondary data. The data is analyzed qualitatively, with deductive inference method. Based on the analysis, it is found that there has been a violation of consumer rights in the implementation of the PPJB, as regulated in Article 4, Article 7, Article 19 of Law Number 8 of 1999 concerning Consumer Protection.
TINDAKAN DIREKSI TRAVEL UMRAH PT RPW YANG TIDAK SESUAI DENGAN DOKTRIN FIDUCIARY DUTY  BERDASARKAN UNDANG-UNDANG PERSEROAN TERBATAS Maulana, Rifani; Purnamasari, Dian
AMICUS CURIAE Vol. 3 No. 1 (2026): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v3i1.25643

Abstract

Salah satu syarat biro perjalanan wisata agar dapat menyelenggarakan ibadah umrah adalah berbentuk badan hukum. Undang-Undang Perseroan Terbatas mengatur mengenai badan hukum. Direksi  dalam pengurusan perseroan harus sesuai doktrin fiduciary duty. Salah satu contoh tindakan direksi yang tidak sesuai dengan doktrin fiduciary duty yakni direksi PT RPW lalai dalam melakukan perjanjian dengan pihak ketiga untuk pemesanan tiket pesawat umrah tanpa perjanjian tertulis yang menimbulkan kerugian bagi PT RPW dikarenakan pihak ketiga melakukan wanprestasi. Penelitian ini bertujuan untuk mengetahui apakah tindakan direksi PT RPW sudah sejalan dengan doktrin fiduciary duty. Penelitian ini penelitian normatif deskriptif dengan menggunakan data sekunder. Analisis data dilakukan melalui pendekatan kualitatif, sementara pengambilan kesimpulan menggunakan metode deduktif. Berdasarkan hasil analisis, disimpulkan bahwa tindakan direksi PT RPW tidak memenuhi ketentuan doktrin fiduciary duty. Direksi tersebut tidak melakukan duty of care yang mana seharusnya direksi harus hati-hati sehingga terhindar dari perbuatan kelalaian
CFD-Based Analysis of Wingsail Shape and Placement on a Fishing Vessel in Southern Bali Waters Sukmawardana, Happy Nabila; Suwarni, Endah; Purnamasari, Dian; Utina, Mohammad Ridwan; Rina, Rina; Setiyobudi, Nanang; Sulistyawati, Wiwin
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 23, No 1 (2026): February
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v23i1.82416

Abstract

The maritime transportation sector contributes significantly to atmospheric emissions due to its reliance on fossil fuels, underscoring the need for more energy-efficient, environmentally friendly propulsion technologies. One promising solution is Wind-Assisted Ship Propulsion (WASP), which uses wind energy as a supplemental power source for vessel propulsion. Among various WASP technologies, wingsails have attracted attention for their rigid airfoil geometry and their ability to generate aerodynamic lift efficiently. This study aims to investigate the influence of wing sail shape and placement on aerodynamic performance, to identify an effective configuration for vessel applications. Computational Fluid Dynamics (CFD) simulations are conducted using k-  SST turbulence model. Two symmetric airfoil profiles, NACA 0012 and NACA 0015, are examined under angle of attack variations of 5°, 0°, 5°, 10°, 15°, and 20°. The wingsail is modeled in two installation configurations: midship and a combined midship-aft arrangement. Simulations are performed at wind speeds of 4 m/s, 10 m/s, 13.7 m/s, and 17.2 m/s, with aerodynamic performance evaluated based on the lift and drag coefficients. Based on the results, the NACA 0015 wingsail shows more stable aerodynamic behavior than the NACA 0012, while medium wind speeds in the range of 10–13.7 m/s offer the best balance between lift and drag. In addition, the midship–aft wingsail arrangement consistently generates higher lift than the single midship configuration, making the NACA 0015 wingsail with midship–aft placement the most suitable choice for fishing vessel applications.
Experimental Study on the Hydrodynamic Resistance of a 265 GT Fishing Vessel with Wind-Assisted Propulsion Fatihah, Anandita; Rina, Rina; Sari, Dian Purnama; Utina, Muhammad Ridwan; Sulistyawati, Wiwin
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 23, No 1 (2026): February
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v23i1.82101

Abstract

This study experimentally evaluates wind-assisted propulsion (WASP) to reduce the resistance of a 265 GT fishing vessel using model-scale towing tank test conducted at the PRTH-BRIN towing tank facility, with towing forces measured using calibrated resistance dynamometers following ITTC recommended procedures. Bare-hull resistance was measured at seven speeds over Froude numbers Fr  0.12 – 0.30, while tests with the wing sail installed were conducted at three speeds in the upper range (Fr  0.18 – 0.30) under steady beam wind conditions corresponding to a full-scale true wind speed of 20 knots. Towing-force measurements were converted into total resistance and total resistance coefficients. The wing sail effect was quantified using the wind-assisted percentage (WA%), defined as the relative reduction in resistance compared with the bare-hull condition at the same speed. A Type B uncertainty analysis following ITTC Recommendations was performed for the bare-hull measurements. The results show that, for the tested wind-assisted condition, the wing sail configuration produced lower resistance than the bare-hull at the same speed. The absolute resistance reduction increases with Froude number, reaching about 1.06 N at the highest speed, whereas WA% decreased from about 4.53% to 2.25% indicating a larger relative benefit at lower end of the tested speed range. The expanded relative uncertainty of bare-hull resistance is below 4% for all operating points. Overall, the experiments indicate a measurable wind-assisted contribution from the wing sail and provide a practical framework for assessing WASP performance at model scale using WA% as an indicator.
Pendampingan Aktivasi Coretax dan Pelaporan SPT Tahunan 2024 Dian Purnama Sari; Marini Purwanto; S, Patricia Febrina Dwijayanti; Natalia Kristina
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v2i1.186

Abstract

The aim of community service is to provide assistance to people who are still having difficulty reporting their Annual Tax Returns for Individual Taxpayers. This service also provides assistance to taxpayers who want to activate coretax. Even though the Annual Tax Return is reported every year, in reality not all Taxpayers know how to report it correctly. Changes in reporting Annual Tax Returns using Coretax have also become a dynamic in itself among the general public. Coretax activation is also important to carry out in 2025. The implementation method is direct assistance to taxpayers. The results of this community service show that there are still many Taxpayers who need assistance in reporting their Annual Tax Returns. Another finding is the lack of taxpayer knowledge regarding coretax. As a solution to this finding, direct exposure and activation has also been carried out for individual taxpayers.
The Effect of Managerial Ownership, Institutional Ownership and Debt Levels on Tax Disclosure Tabitha Liliana Chandra; Dian Purnama Sari
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.49925

Abstract

Along with the development of the business world, the demand to become a company that has transparency and accountability is an urgent need. Disclosure transparency is one of the various alternatives that can be used in overcoming tax avoidance problems. The existence of the phenomenon of tax avoidance and the still not optimal anti-tax avoidance rules, indicates the need to encourage taxpayers to increase transparency through disclosure of the tax planning schemes used. This study uses a quantitative research approach with secondary data. The population used in this study are service companies in the infrastructure, property and real estate and logistics transportation subsectors listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sampling technique used purposive sampling. The results showed that managerial ownership has a positive effect on tax disclosure. institutional ownership has a positive effect on tax disclosure. The level of debt has a positive effect on tax disclosure.
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Dian Purnama Sari; Tigor Tambunan; Natalia Kristina; Joshua Leong; Eirene Puspita Wardoyo
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afifah, Rida Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini AR, Putra Az-Zahra Ardayani, Dini Sandi Arfah, Fadilla Ari Setiawan Arlina, Andi Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Darmiati Darmiati Denok Julianingsih Deny Tri Ardianto Desy Irana Dewi Lubis, Desy Irana Dewi Devi Permata Sari Dewi Lestari Dodi Siregar Dwi Yulfani, Rosi Efendi, Tri Achmad Eirene Puspita Wardoyo Elizaga , Jhon Rojell Y. Endah Suwarni Endang Purwaningsih Eny Astuti Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fathur Rizqy Fatihah, Anandita Firdaus, Robby Anzil Gugus Irianto Gunawan, Aurellia Angeline Hablil Ikhwana Hafidz Putra Herlyansyah Haidir Syafrullah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani Hidayati Hidayati Husna Atikah Imam Saputra Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Iriani, Oktarina Sri Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Joshua Leong Julius F Nagel Kalsum, Umy Karma, I Nyoman Khairat, Nur Ummul Khayru Aqillah Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Marwati, Devi Matilde Agnes Oktaviani Maulana, Rifani Mela Nofaliska Panjaitan Michael Michael Mira Meliyanti Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim Muhammad Tahir Muliyani Muryadin, Muryadin Muttaqie, Teguh Natalia Kristina NAZMAH Nazmah Nazmah, Nazmah Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktarina Sri Iriani Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rachbini, Didik Junaidi Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Rahmat Hidayat Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti, Tri Rina Rina Rinaldi, Sania Hanyva Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti S, Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Seni Putri Agustiani Setiyobudi, Nanang Shanti Sheli Riani Shinta Wurdiana Rhomadona Sihar Tigor Benjamin Tambunan Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Soenarmi, Fransisca R. Sri Rahayu SRI RAHAYU Ssa'addah, Yulia Subaidah Sudibjo, Niko Suginam Sukmawardana, Happy Nabila Sulistiyani Susanna Hartanto Susanna Hartanto Tabitha Liliana Chandra Tahira, Tahira Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Umi Kalsum Utina, Mohammad Ridwan Utina, Muhammad Ridwan Vina Winda Sari Vincent, Maychelie Virliani, Putri Vonny Whidyawhati W, Ikrawanty Ayu Wardayani Wardayani, Wardayani Wardhani, Winda Wardoyo, Eirene Puspita Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zarochman, Zarochman Zuhrina Aidha