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The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Dwi Martani, Cris Kuntadi, Dyah Setyaningrum, Lindawati Gani,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 6, No 2 (2013): August-November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.367 KB)

Abstract

The Imperfection in a Firm’s Knowledge of the Transformation Process Among Interlinked Internal Networks: The Defect Case Cris Kuntadi; Prasetyo Boeditjahjono Boeditjahjono; Yuli Permatasari; Meylia Candrawati
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.43222

Abstract

This study, firstly, identifies and analyzes the supply chain management of Aseli Dagadu Djokdja, Co., Ltd., (here-after ADD) which has a problem. Secondly, this study pinpoints what causes the problem in ADD’s supply-chain management (SCM). Thirdly, it investigates ADD’s knowledge of the transformation process, since it was not conducted properly. This research chose to use an exploratory case study with an in-depth interview to collect the data. This article questions all the CEOs and observes all stages of activity accompanied by their information, resources, and financial flows. The interviewer applies angulations to two or more of the subjects. This study takes note that ADD’s knowledge of the transformation process  is imperfect; this weakness is at the top managerial level. The problem is also found when oral explanations do not follow the transfer of documents among the divisions and staff. It means that information asymmetry takes place. This study, which is designed with SNT and a comprehensive knowledge of the transformation process, has several biases. The first one is the inference validity bias. Secondly, it did not investigate how ADD’s management faces industrial competitiveness. Finally, this research could not capture what the staff at ADD transforms their knowledge into.
The effects of competence, independence, audit work, and communication on the effectiveness of internal audit Dyah Setyaningrum; Cris Kuntadi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.879

Abstract

The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents.  Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.
Pengaruh Komitmen Organisasi Pemerintah Desa, Kompetensi Dan Peran internal audit terhadap keandalan pelaporan keuangan pemerintah desa dikabupaten halmahera utara Yakub Rozani Gagali; Cris Kuntadi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 3 No 2 (2019): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.974 KB) | DOI: 10.56174/jrpma.v3i2.46

Abstract

This study aims to examine the effect of independent variables namely village government organizational commitment, competence, and the role of internal audit on the dependent variable, namely the reliability of village government financial reporting. This study uses a quantitative approach, using primary data through questionnaires. Respondents in this study were the village head, village secretary and village treasurer in the northern halmahera district. The population used as many as 594 village government budget management employees located in 198 villages in the administrative area of ​​North Halmahera Regency, the sample used was 82 respondents. Data were analyzed using multiple linear regression analysis and data testing carried out with the help of SPSS version 24. Based on the results of multiple linear regression analysis showed that part of the commitment of village government commitment, competence, and the role of internal audit had a significant influence on the reliability of village government financial reporting. The results of simultaneous testing of village government organizational commitment, competence, and the role of internal audit have a significant influence on the reliability of village government financial reporting. The coefficient of determination shows that village government organizational commitment, competence, and the role of internal audit are 64.1%, while the remaining 35.9% are influenced by other factors outside the research model.
PENGARUH PENGALAMAN, RISIKO AUDIT, DAN KEAHLIAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) OLEH AUDITOR Nabilah Rafifah Khairunnisa; Cris Kuntadi
Jurnal Ilmiah Global Education Vol. 3 No. 2 (2022): JURNAL ILMIAH GLOBAL EDUCATION, Volume 3 Nomor 2, Desember 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v3i2.369

Abstract

The large number of fraud cases that have occurred has created new challenges for the external auditor in detecting such fraud. Doing previous research is very important in reviewing an article or scientific journal. The previous research is a reference for an article on solving problems that occur. This article reviews the variables that can affect fraud in the financial statements committed by the auditor. The purpose of this article is to determine the effect of experience, audit risk, and audit expertise on fraud detection by auditors. The method used is literature review or literature review. This type of research is descriptive quantitative. The type of data synthesis used is the narrative method by grouping similar data according to the results measured to answer the objective. The results of the research show that experience, audit risk, and audit expertise simultaneously or jointly have a significant effect on fraud detection by auditors. Partially, each independent variable provides a different conclusion. Partially, audit experience and audit expertise have a significant effect on the detection of fraud (fraud) by the auditor, while audit risk partially has no effect on the detection of fraud (fraud) by the auditor.
LITERATURE REVIEW PENGARUH PROFITABILITAS, SOLVABILITAS, DAN KEPEMILIKAN AUDIT INSTITUSIONAL TERHADAP AUDIT DELAY Mohammad Ibnu Seina Mulyana; Cris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.779

Abstract

The literature review article is the effect of profitability, solvency, and institutional ownership on audit delay. Writing scientific articles that aim to determine the hypothesis of the influence between variables that can be used for further research. In the method of writing scientific articles, namely using qualitative descriptive methods and library research sourced from Google Scholar, E-books and other online media. The results of writing this literature review article are: profitability has a positive effect on audit delay, solvency has a positive effect on audit delay and institutional ownership has a negative effect on audit delay, in a study of audit literature. The results of this literature review article are: 1) Profitability has an effect on audit delay; 2) solvency has an effect on audit delay; and 3) institutional ownership has an effect on audit delay
Literatur Review Pengaruh Reputasi Auditor, Good Corporate Governance dan Komite Manajemen Risiko Terhadap Pengungkapan Enterprise Risk Management Imelda Aryani; Cris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.778

Abstract

This literature review article entitled the influence of auditor reputation, good corporate governance and risk management committee on enterprise risk management disclosure is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research. The method of writing this literature review article is the library research method, which is sourced from Google Scholar online media and other academic online media. The results of this literature review article are that the auditor's reputation has an effect on the disclosure of enterprise risk management, good corporate governance has an effect on the disclosure of enterprise risk management and the risk management committee has an effect on the disclosure of enterprise risk management
Documenting the Literature of Teachers’ Leadership Values Cris Kuntadi; Eric Hermawan; Antoni Ludfi Arifin; Antaiwan Bowo Pranogyo
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 1 (2023): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i1.2688

Abstract

The aim of this study is to conduct a literature review related to the values of a teacher's leadership grounded on six aspects, namely focus, open-mindedness, respect, doing the best, being excellent, and integrity. This literature study employed a digital literature search to obtain the data. Some selection criteria were considered such as the published articles from 2010 – 2020. From the selection, 10 articles were gathered and analyzed using content analysis. The analysis results informed that teacher's leadership is not only task and people-oriented, but also focuses on transforming a teacher into a leader who values attention, openness, respect, does the best, be excellent, and has integrity. Teachers must learn to focus on themselves and to achieve this a leader must concentrate on one thing. Teachers as leaders with open-minded or open-minded values can help a teacher grow into better person. A teacher with respect values is someone who treats everyone with the same respect regardless of rank or status. The teacher as a leader who does his best at work is the mentality of a good and exemplary leader. The real professional integrity of a teacher consists of characteristics such as being trustworthy, honest, and sincere at work.
Faktor-Faktor yang Mempengaruhi Kapabilitas Internal Audit: Kompetensi, Pendidikan, dan Pengalaman Audit Vini Aulia Alpian; Cris Kuntadi
Jurnal Impresi Indonesia Vol. 2 No. 1 (2023): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v2i1.2033

Abstract

Pendahuluan: Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan dan kompetensi sumber daya manusia yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Tujuan: Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Metode: Metode penelitian yang digunakan adalah metode kualitatifdan kajian pustaka atau library research, salah satu alasan utama untuk melakukan penelitian kualitatif yaitu bahwa penelitian tersebut bersifat eksploratif. Hasil: Untuk meningkatkan kapabilitas internal audit dengan memperhatikan kompetensi, maka yang harus dilakukan oleh manjemen adalah melakukan pelatihan sertifikasi auditor, dimana dengan dilakukannya pelatihan khusus untuk auditor diharpkan auditor dapat melaksanakan tugas pengawasan dengan baik. Kesimpulan: Hasil artikel literature review ini adalah: 1) kompetensi berpengaruh terhadap kapabilitas internal audit; 2) pendidikan berpengaruh terhadap kapabilitas internal audit; 3) pengalaman audit berpengaruh terhadap kapabilitas internal audit
Determinan Teori Fraud Pentagon terhadap Fraudulent Financial Reporting (Studi Empiris pada Bank Umum Syariah yang terdaftar di Bank Umum Syariah Tahun 2016- 2020) Rizkiawan Putra Patriotik; Cris Kuntadi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.127

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah Teori Fraud Pentagon dapat digunakan untuk mendeteksi fraudulent financial statement, penelitian ini menggunakan sampel Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan tahun 2016 – 2020. Pada penelitian ini menggunakan metode purposive sampling untuk menentukan sample sebanyak 14 Bank Umum Syariah dan sample sebanyak 70 sampel, dengan 5 tahun pengamatan. Metode analisis yang digunakan adalah analisis regresi berganda dengan program Eviews versi 10. Hasil penelitian ini menunjukkan bahwa Pressure diproksikan dengan presentase perubahan total aset (ACHANGE), Opportunity diproksikan dengan Dewan Pengawas Syariah (DPS), Rationalizaztion diproksikan dengan perubahan Auditor (CPA), Competence diproksikan dengan perubahan direksi (DCHANGE), Arrogance diproksikan dengan Profil CEO (CEOPC) secara simultan atau bersama – sama berpengaruh signifikan terhadap fraudulent financial statement. Namun secara parsial Pressure, opportunity dan rationalization berpengaruh negatif namun tidak signifikan terhadap fraudulent financial statement. Kemudian Competence berpengaruh positif namun tidak signifikan terhadap fraudulent financial statement dan Arrogance berpengaruh positif signifikan terhadap fraudulent financial statement.
Co-Authors A'isyah Maratusholeha Abdul Kholik Abdullah, Anton Achmad Taufik Achmad Zauhar Muqtafi Adawiyah, Rofiana Adelia Dian Cahya Safitri Adi Apriadi Adi Nugroho, Didiet Afifah Muannis Hanifah Afifah Rohmawati Afifah Safitri Afika Handayani Agrayi Afifa Putri Agustina Yohana Simbolon Agustono Agustono, Agustono Ahmad Ali Ahmad Jarot Ainun Basita Ajeng Dwi Rahayu Aji Permana Aji Permana, Aji Alfara, Dicky Maiza Alfio Surya Reynaldi Alfiya Rahmawati Alief Rahmawati, Aulia Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amalia , Dwi Amanda Nurmaulida Amor Marundha Andika Dwi Hertanto Andrian, Elgy Angga Oktapriono Anggi Kirana Septiani Anindra Salsabilla Anita Meilani Annisa, Nada Annisaa Nurrul Fasya Antaiwan Bowo Pranogyo Antoni Ludfi Arifin Any Eliza April Gunawan Malau Arie Wardhono Arief Rusdyansyah Arief Rusdyansyah Arista, Dhea Arizcha Hendra Try Saputra Arne Frans M. Simamora Arrafat, Bhima Shakti Arum Indri Retnoningsih Asep Saputra Astri, Sofyanti Astuti, Iis Putri Aureta Zhabila Eka Putri Aviana Aviana Aviana, Aviana Avivah Shafa Nada Avriliani Dwi Septiana Ayu Jenflonita, Hartini Ayu Wulandhari, Dessy Bagas Prinanda Baginda Sultan Aritonang Bagus H, Bambang Bambang Hermanto Bambang Suprianto . Bangun, Lela Mariati Br Barasa, Larsen Bella Nugraheni Bella Nugraheni Bhayu Adi Puspita Brahmana, Steven Brema Budi Riyanto Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Bunga Manggala Suci Cantika Ramadina Putri Darma Carlos Daniel Nainggolan Caroline Dwitami, Swidia Caroline, Evline Cempakasari, Indira Chandra Kurniawan Christine Maisye Mansawan Christofer Sembiring Cipto Juwanto Cipto Juwanto Citra Etika Costa, Augusto Da Cut Zia Auralia Damar Fitriyanti, Daniyyah Damayanti, Fedra Damayantie, Rita Tri Dani Iwan Saputra Dani Pramesti S.W Dani Pramesti Setiowati Daniel Dewantoro Rumani Darma Sari Dea Angraeni Dea Safira Dea Wulan Saputri Dede Ashadi Dede Liawati Deliana Deliana , Deliana DELIANA DELIANA Deliana Deliana Della Puspita Denada Agustia Nanda Denisa Salsabila Viyanis Denya Saputri Desi Fitria Desi Ratna Sari Dessy Ayu Wulandhari Devan Adika Prasetya Devin, Hasri Devina Falensy Dewi Triliyani Dhea Arista Dhian Supardam Dian Asri Finlandia Dian Rosdiana Diana Fungki Diana Kusmanto, Diana Kusmanto Didi Suryadi Didi Suryadi Dijan Widjowati Dilla, Salsa Dina Juniarti Barokah Dina Juniarti Barokah Dinu Rosyid Pramono Diva Nuraulya Diva Nuraulya Djamal Firmansyah Doddy Chandra Banjarnahor Dwi Martani Dwi Renaldy Putra Dyah Setyaningrum Edy, Hamdan Sarwo Eka Khoiriah Elisa Khoeriyah Sukawanda Elisabeth Limbong, Tania Ema Velayati Enjelina, Widhya Nur Eric Hermawan Ervan Reri Nugraha Ery Herliana Evi Ekawati Evline Caroline Fadia Nazwari Fanisa eka Pratiwi Fanny Jie Kristin Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Fathur Izani, Iqbal Fatikasari, Riska Febriyanti, Lia Feti Fatonah Fidiantoro, Aldi Agung Fiki Nofembri Firmansyah, Djamal Fitri Dwi Rachmawati Fitri Nur Kaifa Fitrie Handayani Frenadi Irianto Galih Anggriawan Galih Anggriawan Galih Cheria Puspita Ghifari Daris Al Raffi Giacinta Tiara Elfranti Bolly Gunawi Tantra Hadi Prayitno Hana Hanifah Hanifah Lestari Hanifah, Afifah Muannis Hanifatun Nisa Hanung Deswinta Syaharani Hapsari, Yuni Puspo Harpan, Deddi Hartini Ayu Jenflonita Hartini Ayu Jenflonita Hasbullah Eka Saputra Hendi, Hendi Ependi Heri Sudarmaji Hertanto, Andika Dwi Heru Subekti Herwidyawati, Yuliza Hesti Nur Rahmah Hilary, Rahmatika Fidela Hollysaa, Pristine Hutabarat, David Hotman Hutagaol, Meilinasari Nurhasanah Ian Arbatona Icen Kelintinas Idel Eprianto Ilham Arief Kusumawijaya Imam Fawzi Putra Imelda Aryani Indah, Siti Sholeha Indra Kurniawan Ira Triyana Irene Evi Krismawati Irfansyah, Ade Irianto, Frenadi Irvan Zakaria, Muhammad Ismoko, Yoga Hendy Isnaeni Aisyah Israida Susanti Iwan Engkus Kurniawan Izni Shafie, Dalili Jihan Rahmah Fadiyah Josua Christian Marpaung Juniarty Erika Magdalena Saragi Kalis Endah Wahyuni Karennia Junisa Kasanti Herdiansyah, Eli Kevin Martinus Hia Khairina Nur Shadrina Khairunnisa, Nabilah Rafifah Kiran Maharani Kirana Septiani, Anggi Kristin, Fanny Jie Laju, I Kadek Lamria Indah Nainggolan Leni Marlina Lestari, Hanifah Lia Puspasari Lia Puspasari Lia Puspasari Lidia Margaretta Purba Lilies Esthi Riyanti Limbong, Tania Elisabeth Linda Agustina Saputri Linda Setyorini Lindawati Gani Livrianti, Nurma Loura Indrawijaya Luthfi Ajisantoso M Akbar Nayandra M Erbi Farel KH M Farhan Reza Ridho Kholik M. Bagus Rafly Mokoginta M. Iqbal Anugerah Berutu Maidani, Maidani Mailangkay, Jeffry Manarul Hidayat Margareth, Thania Marundha, Amor Masril Tua Rambe Megawati Sitompul Meilani, Anita Meli Andriyani Meylia Candrawati Miranda Sekar Faniati Mismiana, Cita Mohammad Ibnu Seina Mulyana Muhamad Daffa Fairus Muhamad, Fadel Muhammad Ihsan Muhammad Irvan Zakaria Muhammad Nurizal AR Muhammad Rivki Adrian Muhammad Rivki Adrian Muhammad Rizki MULYADI Murtiningrum, Rita Musdalifah, Hani Musliadi Lubis Mutia Apriliani Nabila Ahdania Azahra Nabila Suci Ramadhani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Nabilah Rafifah Khairunnisa Nada Annisa Nadia Oktaviani Nadiva Nasya Rukmananda B Naili, Gifara Ismatun Nala Ratih Nanditya Andini Nanin Pattingalloang Nasiatul Hana Fikriyah Natanael Suranta Natasya Arifa Salsabila Naufal Mahfudz Nelly Natalia Purba Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini NNS Oktaviani, Tri Artharini Novia Tatyana Salsabila Nur Alfriani Handayani Nur Wibowo, Untung Lestari Nurarifah, Syifa Nurizal AR, Muhammad Nurma Livrianti Nurrahman, Nafal Thorfi Nusantara, Panji Octavianingrum, Sekar Intan Oktavilia Kristanti Oktaviyani, Tri Pamungkas, Andre Pamuraharjo, Hemi Panata Bangar Hasioan Sianipar Panderaja Soritua Sijabat Pardian, Doni Pertiwi, Aditya Endah Pramesti S.W, Dani Pramono, Dinu Rosyid Prasetyo Boeditjahjono Boeditjahjono Prihasti Nur Amalia Prita Yuniarti Ramayani Purnama, Chanra Purnowiyanto Purwitasari, Ribka Lotty Putra, Riki Wanda Putri, Tiara Eka R Luki Karunia Rachma Syah Fitri Isnaini Rachmat Pramukty Rachmawati Yuslina Rafdy Alwafi Rahmad Akbar Rahmadhani, Sherly Suci Rahmat Pramukty Rahmi Oktavia, Nur Raihan Abdul Tsaqif Raja Amin Raya RANDHI RANDHI PARDEDE Rani Meisya Fitriyani Raya, Raja Amin Regita Isna Aisyah Reina Reina Riatno Jonni Parulian Richardo Saragih Rifqi Raza Bunahri Rini Sadiatmi Risca Ifani Riska Dwi Nurcahyani Riska Fatikasari Ristanti, Farisya Rita Tri Damayantie Riyanto Riyanto Riyanto Riyanto Riyanto Riza, M. Difa Rizkiawan Putra Patriotik Rizkita Sari Rochmansyaha, Rizal Rofiana Adawiyah Rohani Ningsih Roslianna Simatupang Rossi Adi Nugroho Roy, Jhones RR. Ella Evrita Hestiandari Rudolf, David Saefani Nur Hanifah Safitry Yunintasari, Herty Sahidal Sahidal Salsabila, Novia Tatyana Salsabilla, Anindra Salsadilla Salsadilla Salsadilla, Salsadilla Santoso, Arie Budi Sappali, Winda Wahyuni Saputri, Sylviana Maryanti Sari, Rina Harleyna Sari, Rizkita Sari, Yetri Martika Satriyo, Fadhilah Naufal Sela Dwi Putri Sembiring, Christofer Sembiring, Rinawati Sendy Santika Septiani, Anggi Kirana Septika Baeti Zahrotunnisa Setiowati, Dani Pramesti Setiyowati, Rina Tri Setyorini, Linda Shalihah Dwi Adini Shella Febrianisa Shella Juniet Dubelta Shopia Aulia Tasya Siburian, Simon Agus Sifa Ulfa Ziah Sigit Trianto Silmi Kafah Aulia Simanjuntak, Marudut Bernadtua Simbolon, Agustina Yohana Siti Khumairoh, Siti Siti Maisa Zahara Siti Rachmah Akbar Siti Rahmawati Siti Rahmawati Sitti Hadija, Sitti Soewandy, Soewandy Sorrell, Galih Rosanti Sri Indah Lestari STIALAN, Sutanto Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya Sugih, Sugiharti Suherman Sukarwoto SULASTRI Sumali, Bambang Sumartanto, Dedi Supaijo Supaijo SUPARJI Supriyadi Suriany, Suriany Suryanta, Aris Susanti Oktaviani, Tri Artharini Nungki Noor Susi Herawati SUSI LESTARI Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syairi Anwar Syasi Ikhlami Syafira Tan, Willy Tania Elisabeth Limbong Tatyana Salsabila, Novia Theresia Septrina Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Tigor Panuturi Tambunan Tomi Setyo Wijanarko Tri Apriadi Tri Cahyadi Tri Yuli Lestari Tsaqif, Raihan Abdul Tuerah, Irene Yowina Maria Tunida Aliyani Uci Rosalinda, Ursula Ujang Hanief Mustofa Uly Natasya, Ribka Untung Lestari Nur Wibowo uswatun khasanah Utamy, Dhea Putri Velayati, Ema Veronica Mithaulina Viki Anggrayani Viktor Suryan, Viktor Vina Hariyati Vini Aulia Alpian Vyandha Angelisa Handina Wardhani Wegy Aprilia Pratiwi Wesly, Jhon Wibowo, Titis Ari Widi Widayat Widi Widayat Widianto, Angger Wisnu Widiatmaja, Arya Wildan, Muh Wildan Winarno Winarno Winarno Winarno Winarta, Wiwiek Winda Wahyuni Sappali Wira Eka Banias Wiwi Prapti Wulandari Wulandari Yuriski, Yuniza Wulandari, Wiwi Prapti Wulandhari, Dessy Ayu Yakub Rozani Gagali Yayu Nopriani Martha Yayuk Suprihartini Yeni Fahrinda Yogi Irwanda Yuli Permatasari Yulia Dwi Safitri Yulia Wijayanti Yulia Wijayanti Yuliana, Lily Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yunintasari, Herty Safitry Yuslina, Rachmawati Yusuf Ansori, Dede Ziah, Sifa Ulfa