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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Contemporary Accounting Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Equity: Jurnal Akuntansi Behavioral Accounting Journal Akuntansi'45 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi, Keuangan dan Perpajakan Land Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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A Review of Credit Audit Procedure Implementation at KAP XYZ Surabaya: Theory and Practice Achmad, Fadil; Acynthia Ayu Wilasittha
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.657

Abstract

This study aims to examine the implementation of credit audit procedures applied by Public Accounting Firm (KAP) XYZ in auditing the financial statements of a Rural Bank (BPR), and to compare them with the accounts receivable audit procedures as described in academic literature. The research adopts a descriptive qualitative approach, with data collected through a review of internal documents from the accounting firm, interviews with experienced auditors, and an analysis of audit theories and guidelines related to accounts receivable found in standard textbooks. The findings indicate that the credit audit procedures implemented by KAP XYZ are generally aligned with the standard guidelines for auditing receivables. Although certain procedures—such as debtor balance confirmations and the inspection of promissory notes—were not applied, this was due to their incompatibility with the operational characteristics of BPRs. These findings suggest that KAP XYZ has effectively adapted its audit procedures to remain relevant and efficient in identifying risks and ensuring the reliability of the financial information presented by the BPR.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2272

Abstract

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Peran Literasi dan Pengelolaan Keuangan dalam Meningkatkan Pendapatan UMKM Maushufi, Nadhira Nuril; Wilasittha, Acynthia Ayu
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13555

Abstract

Literasi keuangan merupakan kemampuan atau pengetahuan seseorang tentang efektivitas dari cara pengelolaan keuangan. Pengelolaan keuangan yang didasarkan pada pemahaman mengelola keuangan dapat membantu mengambil keputusan keuangan yang baik dan teratur. Tujuan dilakukannya penelitian ini adalah untuk mengetahui peran literasi dan pengelolaan keuangan dalam meningkatkan pendapatan UMKM. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Sumber data dikelompokkan menjadi 3 yaitu: wawancara, observasi, dan dokumentasi. Peneliti menggunakan 7 responden yang merupakan pelaku usaha toko kelontong yang ada di Kecamatan Sawahan, Kota Surabaya. Hasil penelitian mengungkapkan literasi keuangan dan pengelolaan keuangan tidak berdampak secara langsung pada pendapatan usaha. Namun, hal itu dapat menjadi landasan bagi pelaku usaha untuk menentukan strategi atau langkah selanjutnya yang akan dilakukan untuk meningkatkan kondisi usahanya.
PENGARUH KONTROL KUALITAS, TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Malang) Wilasittha, Acynthia Ayu
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

ABSTRAK Penelitian ini menguji pengaruh faktor eksternal dan faktor internal terhadap perilaku penurunan kualitas audit. Pengaruh eksternal yang diuji adalah kontrol kualitas dan tekanan anggaran waktu, sedangkan pengaruh internalnya adalah karakteristik individu auditor, yaitu locus of control dan komitmen organisasi. Penelitian dilakukan dengan metode survei pada auditor yang bekerja di KAP kota Malang. Unit analisis adalah individu auditor pada semua posisi yaitu; junior, senior, supervisor, manajer, dan partner. Sampel penelitian terdiri dari auditor yang bekerja di KAP Malang. Metode analisis data yang digunakan adalah linear multiple regression. Hasil penelitian menunjukkan bahwa kontrol kualitas secara signifikan berpengaruh mengurangi terjadinya perilaku yang menurunkan kualitas audit. Tekanan anggaran waktu yang tinggi secara signifikan berpengaruh terhadap meningkatkan probabilitas terjadinya perilaku penurunan kualitas audit. Locus of control eksternal berpengaruh secara signifikan dalam meningkatkan probabilitas terjadinya penurunan kualitas audit, sebaliknya komitmen organisasi berpengaruh signifikan dalam mengurangi terjadinya perilaku penurunan kualitas audit.   Kata kunci: Audit, Kantor Akuntan Publik, Perilaku Penurunan Kualitas Audit, Kontrol Kualitas, Tekanan Anggaran Waktu, Locus Of Control, Komitmen Organisasi
PENGARUH GOOD CORPORATE GOVERNANCE, GREEN STRATEGY, DAN GREEN INNOVATION TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA Nur Aini, Evinda Dwi; Wilasittha, Acynthia Ayu
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2475

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi dampak dari Good Corporate Governance, Green Strategy, dan Green Innovation terhadap Carbon Emission Disclosure pada perusahaan sektor Consumer non-Cyclicals yang terdaftar di BEI periode 2021 hingga 2023. Metode kuantittaif dipakai dalam penelitian ini dengan mengimplementasikan pengujian regresi data panel menggunakan Stata 17.0. Sumber didapatkan melalui tinjauan Annual report dan Sustainability Report perusahaan, dengan memanfaatkan data sekunder yang dipilih menggunakan teknik purposive sampling. Temuan dari penelitian ini menunjukkan bahwa Good Corporate Governance memiliki pengaruh tidak signifikan terhadap Carbon Emission Disclosure yang mengindikasikan bahwa perusahaan telah sepenuhnya mengadopsi konsep GCG, tetapi mereka masih belum memasukkan pertimbangan lingkungan seperti emisi karbon ke dalam tata kelola operasional mereka. Di sisi lain, Green Strategy dan Green Innovation terbukti memberi pengaruh positif dan signifikan terhadap Carbon Emission Disclosure.Kata Kunci: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green InnovationABSTRACTThis study aims to explore the impact of Good Corporate Governance, Green Strategy, and Green Innovation on Carbon Emission Disclosure in companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. A quantitative method is employed in this study, using panel data regression analysis with Stata 17.0. Data were obtained from company Annual Reports and Sustainability Reports, utilizing secondary data selected through a purposive sampling technique. The findings of this study indicate that Good Corporate Governance has a insignificant effect on Carbon Emission Disclosure. This suggests that while companies may have adopted GCG principles, they have not yet fully integrated environmental considerations, such as carbon emissions, into their operational governance. In contrast, both Green Strategy and Green Innovation are found to have a positive and significant effect on Carbon Emission Disclosure.Keywords: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green Innovation
The Role of Key Audit Matters as a Means of Communication between Auditors and Users of Financial Statements: Peran Key Audit Matters sebagai Alat Komunikasi Auditor dengan Pengguna Laporan Keuangan Yunita Anggraini Setyawati; Acynthia Ayu Wilasittha
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.2648

Abstract

This study has the main objective to examine in depth and comprehensively the role of key audit matters (KAM) as an important means of communication between auditors and users of financial statements, guided by the International Standard on Auditing (ISA) 701 on Communicating Key Audit Matters in Independent Auditor's Reports. The research method used is a Systematic Literature Review (SLR) with a qualitative approach, which is compiled based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. The literature search process was carried out through the Google Scholar and ScienceDirect databases, from 120 articles obtained 10 relevant articles from Scopus accredited international journals that specifically discuss the disclosure of KAM in independent auditor reports. Based on the results of the study, it was found that the disclosure of KAM functions as a communication tool that can increase transparency and deepen the understanding of financial statement users of significant risks faced by the audited entity, while providing an overview of the audit focus and the complexity of the examination faced by the auditor, thus potentially reducing information asymmetry and the audit expectation gap between auditors and stakeholders. However, its effectiveness depends heavily on the quality of disclosure, user characteristics, and the institutional and cultural environment in which KAM is implemented.   AbstrakPenelitian ini memiliki tujuan utama untuk mengkaji secara mendalam dan komprehensif mengenai peran key audit matters (KAM) sebagai salah satu sarana komunikasi yang penting antara auditor dengan pengguna laporan keuangan, dengan berpedoman pada International Standard on Auditing (ISA) 701 tentang Pengomunikasian Key Audit Matters dalam Laporan Auditor Independen. Metode penelitian yang digunakan adalah systematic literature review (SLR) dengan pendekatan kualitatif, yang disusun berdasarkan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Proses penelusuran literatur dilakukan melalui basis data Google Scholar dan ScienceDirect, dari 120 artikel diperoleh 10 artikel relevan dari jurnal Internasional terakreditasi Scopus yang secara khusus membahas mengenai pengungkapan KAM dalam laporan auditor independen. Berdasarkan hasil kajian, ditemukan bahwa pengungkapan KAM berfungsi sebagai alat komunikasi yang mampu meningkatkan transparansi serta memperdalam pemahaman pengguna laporan keuangan terhadap risiko-risiko signifikan yang dihadapi entitas yang diaudit, sekaligus memberikan gambaran mengenai fokus audit dan kompleksitas pemeriksaan yang dihadapi auditor, sehingga berpotensi mengurangi asimetri informasi dan audit expectation gap antara auditor dan pemangku kepentingan. Namun demikian, efektivitasnya sangat bergantung pada kualitas pengungkapan, karakteristik pengguna, serta lingkungan institusional dan budaya tempat KAM diterapkan.
Penerapan Green Accounting dan Dampaknya terhadap Kinerja Keuangan Anya Tamara Fina Audita; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27541

Abstract

Tujuan Penelitian: menganalisis sejauh mana green accounting berpengaruh terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan metode purposive sampling sehingga diperoleh 13 perusahaan sebagai sampel dengan total 52 data sampel.Originalitas/Novelty: keterbaruan pada penelitian ini terletak pada pada sektor yang diteliti serta periode waktu yang digunakan. Penelitian sebelumnya belum secara khusus membahas sektor energi di Bursa Efek Indonesia dengan rentang tahun 2021-2024Hasil Penelitian: Hasil analisis menunjukkan adanya pengaruh positif antara green accounting dengan kinerja keuanganImplikasi: Investasi pada praktik lingkungan yang baik berdampak positif pada profitabilitas, sehingga green accounting bukan hanya kewajiban regulasi, tetapi alat peningkat daya saing perusahaan sektor energi Research Objectives: analyzing the extent to which green accounting affects the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024.Research Method: This study used an explanatory quantitative approach with purposive sampling, resulting in 13 companies as samples with a total of 52 sample data.Originality/Novelty: The novelty of this study lies in the sector studied and the time period used. Previous studies have not specifically discussed the energy sector on the Indonesia Stock Exchange for the period 2021-2024.Research Results: The results of the analysis show a positive relationship between green accounting and financial performance.Implications: Investing in good environmental practices has a positive impact on profitability, so green accounting is not only a regulatory obligation, but also a tool to enhance the competitiveness of companies in the energy sector.
Studi Kualitatif: Identifikasi Determinan Audit Report Lag Pada Kantor Akuntan Publik DSI Cabang Surabaya Umi Nur Fryda Kusli Rochmah; Acynthia Ayu Wilasittha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10202

Abstract

Abstract This study utilizes a qualitative approach to identify determinants and prevention of report lag audit incidents at the CPA Firm (KAP) DSI Surabaya Branch. Audit report lag refers to the era between the end of accounting and the date of provision of the audit report as an important indicator of the efficiency and effectiveness of the audit process. Interviews to the auditors at KAP Djoko, Sidik & Indra Surabaya Branch who are experienced in handling audit report lag cases are the primary data sources for this study. The study reveals the main factors influencing audit report lag through in-depth interviews with auditors and managers at the KAP DSI Surabaya Branch. The study's results indicate that auditor capacity and workload, client complexity, audit planning and scheduling, and client coordination are the main determinants contributing to audit report lag. Based on these findings, there are several practical suggestions can be carried out by auditors to minimize audit report lag, such as optimizing workload distribution, improving audit planning and scheduling, ongoing training programs, and improving communication and coordination with clients. Keywords: Audit Report Lag; Audit Quality; and Public Accounting Firm
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN INTELLECTUAL CAPITAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT: PERAN MODERASI KINERJA LINGKUNGAN Nadhifatul Nur Maulani; Acynthia Ayu Wilasittha
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2678

Abstract

ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh kepemilikan institusional dan intellectual capital terhadap pengungkapan laporan keberlanjutan, serta mengevaluasi fungsi kinerja lingkungan sebagai variabel moderasi. Populasi penelitian terdiri dari 52 perusahaan pertambangan yang tercatat di Bursa Efek Indonesia, dengan sampel sebanyak 14 perusahaan selama periode 2021–2024 (total 56 observasi). Analisis menggunakan regresi data panel dengan model Fixed Effect dan robust standard error untuk mendapatkan estimasi yang lebih handal. Temuan penelitian menunjukkan bahwa kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap luasnya pengungkapan sustainability report. Di sisi lain, intellectual capital tidak terbukti berpengaruh signifikan. Penelitian ini juga mengungkap bahwa kinerja lingkungan melemahkan pengaruh kepemilikan institusional terhadap pengungkapan laporan keberlanjutan, khususnya pada perusahaan dengan kinerja lingkungan yang buruk. Adapun kinerja lingkungan tidak memperkuat dampak intellectual capital terhadap pengungkapan sustainability report. Penelitian ini berkontribusi dengan menekankan pentingnya pengawasan pemegang saham institusional dan pengelolaan lingkungan yang baik dalam meningkatkan transparansi keberlanjutan, serta menunjukkan bahwa pemanfaatan modal intelektual belum dioptimalkan untuk mendukung praktik pengungkapan tersebut.Kata kunci: kepemilikan institusional, intellectual capital, kinerja lingkungan, sustainability report, pertambanganABSTRACTThis study aims to examine the influence of institutional ownership and intellectual capital on the disclosure of sustainability reports, as well as evaluate the role of environmental performance as a moderating variable. The research population consists of 52 mining companies listed on the Indonesia Stock Exchange, with a sample of 14 companies over the period 2021–2024 (totaling 56 observations). The analysis employs panel data regression using the Fixed Effect Model and robust standard error testing to obtain more reliable estimates. The findings indicate that institutional ownership has a positive and significant impact on the extent of sustainability report disclosure. Conversely, intellectual capital does not prove to have a significant influence. The study also reveals that environmental performance weakens the influence of institutional ownership on sustainability report disclosure, particularly in companies with poor environmental performance. Meanwhile, environmental performance does not strengthen the impact of intellectual capital on sustainability report disclosure. This research contributes by emphasizing the importance of oversight by institutional shareholders and good environmental management in enhancing sustainability transparency, as well as showing that the utilization of intellectual capital has not yet been optimized to support such disclosure practices.Keywords: institutional ownership, intellectual capital, environmental performance, sustainability report, mining sector
Co-Authors Achmad, Fadil Ajeng Puspa Wardani Amanda Aura Rosita Anam, Sahrul Annisa Nathania Dewi Anya Tamara Fina Audita Ardiansyah, Tiffany Almadea Carlita Arlin Choirun Nisa Arnez Cendana Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez Dewi Suryanita Pratiwi Endah Septiyani Dwi Cahyono Evinda Dwi Nur Aini Evinda Dwi Nur Aini Firman Eka Putra Fisdiana, Anggit Jelita Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Ireva Suryananingtyas Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Luluk Desva Fitriah Manullang, Stephanie Melizcha Marchelo Boas Permata Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Mirna Mendrofa Muhammad Kiki Januar Mutiara Firdaus Nadhifatul Nur Maulani Nanda Wahyu Indah Kirana Nugraha, Bisma Syah Iqbal Adji Nur Aini, Evinda Dwi Nurhidayah Nurhidayah Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Putri Maulidyah Reza Afrizal Rachman Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Safiah Allisa Sahrul Anam Sofie Yunida Putri Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah Yunita Anggraini Setyawati