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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Jurnal Pembangunan dan Alam Lestari PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EBSJ Assets: Jurnal Akuntansi dan Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Public Administration Studies Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Asian Journal of Management, Entrepreneurship and Social Science
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak? Benita Minggus Igakartika; Eko Ganis Sukoharsono; Mohamad Khoiru Rusydi
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34359

Abstract

Purpose: This research aims to analyze the impact of multinationality and tax havens, with audit quality serving as a moderating variable. Methodology/approach: The population of this study consists of companies listed on the IDX80 index. Sample selection was conducted using purposive sampling methods, resulting in 215 observations. This research utilizes secondary data, which was analyzed using SPSS software. Findings: The findings indicate that both multinationality and tax havens positively influence tax avoidance. Audit quality is capable of mitigating the effect of multinationality and tax havens on tax avoidance. High-quality auditors can prevent tax avoidance practices in multinational companies and those utilizing tax havens through rigorous oversight and transparent financial reporting. Practical and Theoretical contribution/Originality: This study contributes to the existing theoretical framework by elucidating Jensen and Meckling's agency theory (1976) within the context of the observed phenomena. It also provides practical guidance for multinational corporations and tax haven users on how to reduce tax avoidance practices. Research Limitation: The independent variables used in this study do not fully explain tax avoidance behavior. Future researchers are encouraged to explore and incorporate other variables that may influence tax avoidance.
3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs Ika wahyuni, Nining; Ganis Sukoharsono, Eko; Roekhudin; Baridwan, Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36170

Abstract

Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.
Metode Pieces (Performance, Information, Economic, Control, Efficiency, Service) Dalam Evaluasi Sistem Informasi Akuntansi Pembelian Bahan Baku Norhalida; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.306

Abstract

 This study aims to evaluate the strengths and weaknesses of the accounting information system for raw material purchase of PT. Tulip Diandra Raya Tulungagung (TDRT) utilizing PIECES Method (performance, information, economic, control, efficiency, and service) to provide suggestions for improvement. This study employs qualitative descriptive analysis on data collected from interviews, observation, and documentation. The results of the study exhibit that the accounting information system for raw material purchase on TDRT is not optimally implemented. The results also reveal that information, control, efficiency, and service fulfill the predetermined criteria, but not the case for performance and economy, which is considered as strength and weakness, respectively.   Abstrak Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi pembelian bahan baku pada PT. Tulip Diandra Raya Tulungagung (TDRT). Penelitian ini menggunakan Metode PIECES (performance, information, economic, control, efficiency, dan service) untuk mengevaluasi kelebihan dan kelemahan sistem yang ada sehingga dapat memberikan usulan perbaikan pada kelemahannya. Penelitian ini menggunakan metode kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis data Metode PIECES. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pembelian bahan baku pada TDRT masih belum dijalankan dengan maksimal. Hasil penelitian ini menunjukkan kelebihan dari segi informasi (information), keamanan (control), efisiensi (efficiency), dan pelayanan (service) yang telah memenuhi seluruh kriteria yang ada. Hasil penelitian ini juga menunjukkan kelemahan dari segi kinerja (performance) dan ekonomi (economic) yang belum memenuhi beberapa kriteria yang ada.
Studi Pengungkapan Kinerja Keberlanjutan Pada Pt Sido Muncul Tbk Berdasarkan Global Reporting Initiative (Gri) Index Periode 2020-2022 Keandre, Kian; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.409

Abstract

PT Industri Jamu dan Farmasi Sido Muncul Tbk, hereinafter referred to as Sido Muncul is the largest herbal (jamu) company in Indonesia. This study aims to evaluate the compliance of the sustainability performance disclosure of Sido Muncul's sustainability reports for 2020-2022 based on the 2016 core option GRI Standard and 2021 GRI standard. This study applies a qualitative approach utilizing an interpretive paradigm with a case study method. Compliance evaluation of sustainability performance disclosure is assessed through formula and scoring. The results of this study indicate that overall, the topics of organizational governance (general disclosure), economic, environmental, and social aspects in Sido Muncul sustainability reports of 2020-2021 comply with the 2016 GRI; and the disclosure compliance in 2022 is under the 2021GRI Standards with notes. The information disclosed by Sido Muncul aligns with Sido Muncul's commitment to integrating sustainability aspects into the company's operational activities to achieve a sustainable future for the company, thus generating maximum benefits for all stakeholders. This study is expected to contribute to formulating corporate policies that pay more attention to social and environmental responsibilities, as well as serve as a source of information for companies on the importance of disclosing sustainable performance. Abstrak PT Industri Jamu dan Farmasi Sido Muncul Tbk, selanjutnya disingkat Sido Muncul, adalah perusahaan jamu terbesar di Indonesia. Studi ini bertujuan untuk mengevaluasi ketaatan pengungkapan kinerja keberlanjutan dari laporan keberlanjutan Sido Muncul tahun 2020-2022 berdasarkan Standar GRI 2016 opsi inti dan Standar GRI 2021. Studi ini merupakan studi kualitatif yang menggunakan paradigma interpretif dengan metode studi kasus. Evaluasi ketaatan pengungkapan kinerja keberlanjutan dinilai dengan rumus dan skoring. Hasil dari studi ini menunjukkan bahwa secara keseluruhan topik tata kelola organisasi (general disclosure), ekonomi, lingkungan, dan sosial dalam laporan keberlanjutan Sido Muncul tahun 2020-2021 telah sesuai dengan Standar GRI 2016. Ketaatan pengungkapan pada tahun 2022 secara keseluruhan telah sesuai Standar GRI 2021 dengan catatan. Informasi yang diungkapkan oleh Sido Muncul telah sejalan dengan komitmen Sido Muncul untuk mengaplikasikan aspek keberlanjutan pada kegiatan operasional perusahaan dengan tujuan menggapai masa depan perusahaan yang berkelanjutan sehingga mampu menghasilkan manfaat yang maksimal bagi seluruh pemangku kepentingan. Studi ini diharapkan dapat memberikan kontribusi dalam merumuskan kebijakan perusahaan yang lebih memperhatikan tanggung jawab sosial dan lingkungan, serta sebagai sumber informasi bagi perusahaan mengenai pentingnya mengungkapkan kinerja berkelanjutan.
Sustainable Finance Berbasis Pancasila: Dekonstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.449

Abstract

This study aims to deconstruct the ESG-based SF concept into Pancasila-based SF as a more holistic formulation of the concept of sustainability performance. The study was conducted in a postmodernist paradigm using content analysis. The data used is secondary data obtained through a documentation study in the form of a Bank Rakyat Indonesia (BRI) sustainability report, as the winner of the Best ESG Disclosure Awards for State-owned Enterprises (BUMN) Bank in 2020. The findings of this study are a formulation of the concept of sustainability performance called SSEGE, including Spiritual, Social, Environment, Governance, and Equality. This study implies that the Pancasila-SF could provide a more holistic reference for sustainability performance, which is more in line with the situation, conditions, and characteristics of the pluralistic Indonesian nation. This study uses Pancasila, which is the basis of the Indonesian state, as a reference in deconstructing the concept of sustainability performance to suit the personality of the Indonesian nation. Abstrak Penelitian ini bertujuan untuk mendekonstruksi konsep SF berbasis ESG menjadi SF berbasis Pancasila sebagai rumusan konsep kinerja keberlanjutan yang lebih holistik. Penelitian dilakukan dalam paradigma postmodernis, dengan menggunakan metode analisis isi. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi, berupa laporan keberlanjutan Bank Rakyat Indonesia (BRI), sebagai peraih Best ESG Disclosure Awards Bank Badan Usaha Milik Negara (BUMN) Tahun 2020. Temuan dari Penelitian ini merupakan rumusan konsep kinerja keberlanjutan yang disebut SSEGE, meliputi: Spiritual, Sosial, Lingkungan, Tata Kelola dan Kesetaraan. Implikasi dari penelitian ini adalah Pancasila-SF dapat memberikan acuan kinerja keberlanjutan yang lebih holistik, lebih sesuai dengan situasi, kondisi, dan karakteristik bangsa Indonesia yang majemuk. Penelitian ini menggunakan Pancasila yang menjadi dasar negara Indonesia sebagai acuan dalam mendekonstruksi konsep kinerja keberlanjutan agar sesuai dengan kepribadian bangsa Indonesia.
The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance Abdulrahim, Mohamed Omar; Sukoharsono, Eko Ganis; Setyarini, Any; Subekti, Imam
Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i2.8988

Abstract

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor
Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Village Economic Institutions Partnership: Towards Rural Business Community Sustainability Effendi, Soelchan; Sukoharsono , Eko Ganis; Purwanti , Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.757

Abstract

Purpose — This research aims to develop a collaboration model for village-owned enterprises, micro-entrepreneurs, rural-based medium-sized enterprises, and elements of the local village government to encourage rural economic activity. Design/methodology/approach — This study uses ethnographic methods to explore field facts. Researchers participate in village operational activities; this method is known as participatory observation. Researchers conducted in-depth interviews with informants from the village government, elements managing village-owned enterprises, and Small Business Actors. Documentation data sources come from operational reports of Village-Owned Enterprises and Village Profile Documents. Findings — Village Owned Enterprises is a representation of formal rural economic institutions. The economic activities carried out by Village-Owned Enterprises run on their own and still need to include other local economic actors, such as small-scale home industries. Village-owned enterprises operate like private companies and should be managed socially. Practical implications — This paper develops an economy-based community empowerment model involving local potential and elements of village community groups, which is expected to be an alternative step for Village-Owned Enterprises to create economic activities for villagers. Originality/value — The collaboration of the two business forms can encourage the optimization of rural economic activity. The collaboration of village-owned enterprises and village-scale small-scale enterprises in economic activities is a form of social enterprise. The definition of social enterprise in this situation is that Village-Owned Enterprises provide benefits to the socio-economic life of rural communities and make economic contributions to the internal economic interests of this business unit itself.
Constructing Philosophy 0f Accounting: Focusing on Axiology Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.870

Abstract

Purpose - The objective of this study is to construct a philosophy of accounting derived from the analysis of the spiritualist paradigm. The study aims to utilize an interpretive paradigm to build a foundational understanding of accounting based on philosophical assumptions. Methodology - This research adopts an interpretive paradigm to explore the philosophical foundations of accounting. The study involves a theoretical analysis, synthesizing various philosophical perspectives, with a focus on the spiritualist paradigm. The methodology emphasizes understanding the axiological (value-based) dimensions of accounting, including ethical, moral, cultural, and stakeholder-related aspects. Findings - The study reveals that the philosophy of accounting is constructed around axiology, emphasizing a holistic approach that integrates ethics, moral values, stakeholder interests, and cultural values. The philosophy of accounting is understood as not just a technical or financial discipline, but one that incorporates a broader ethical and value-based perspective. Practical Implication - The findings suggest that a philosophical approach to accounting can guide the development of accounting practices that are more ethically and culturally aware. This approach can help inform policy-making, educational frameworks, and corporate social responsibility initiatives, ensuring that accounting practices align with ethical, moral, and cultural considerations. Original Value - This study offers a novel contribution to accounting theory by constructing a philosophy of accounting rooted in the spiritualist paradigm. It goes beyond traditional technical views of accounting, providing a value-driven, holistic perspective that includes ethics, stakeholder concerns, and cultural influences.
Sdgs Compas of Pupuk Indonesia Holding Company: Analysing the Performance of Sustainability Reports Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.871

Abstract

Purpose: This study aims to analyze the performance of Pupuk Indonesia's Sustainability Report in relation to its contribution to the Sustainable Development Goals (SDGs). Specifically, it examines the suitability of the company's report disclosures based on the GRI Standards to demonstrate its SDG contributions. Method: The study employs a postmodernist approach, utilizing explorative dialogue as its primary methodology. Data was collected from Pupuk Indonesia's official sustainability reports published between 2019 and 2021. These reports were then analyzed through a constructed dialogue between an "SDGist" and a "Sustainability Report Assuror." Findings: The study reveals that Pupuk Indonesia strongly commits to the SDGs through its overall activities and Corporate Shared Values (CSV). The company's contribution to the SDGs has increased over the analyzed period: 33.67% in 2019, 33.89% in 2020, and 40.77% in 2021. Pupuk Indonesia exhibits particularly strong contributions to seven key SDGs: Good Health and Well-being, Quality Education, Affordable and Clean Energy; Decent Work and Economic Growth; keeping Marine Ecosystems, Keeping Land Ecosystems, and Peace, Justice, and Strong Institutions; and Partnerships to Achieve the Goals. Practical Implications: This research provides valuable insights for Pupuk Indonesia to enhance its sustainability reporting and strengthen its alignment with the SDGs. The findings can also serve as a benchmark for other companies in the sector to assess and improve their sustainability performance and reporting practices. Originality: The study's unique contribution lies in applying postmodernist explorative dialogue to analyze the relationship between sustainability reporting and SDG contributions. This novel approach provides a deeper understanding of the underlying narratives and interpretations within the company's sustainability discourse. Paper Type: This research can be categorized as a qualitative Keywords: Pupuk Indonesia, SDGs, Sustainability Report, CSV
Co-Authors *, Supomo . Sutrisno A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar Abdulrahim, Mohamed Omar Abdulrival Hartoyo Adrid Ascarya Mugandhi Ajeng Kawitaning Negari Aji Dedi Mulawarman Aji Dedi Mulawarman Aji Kusuma M. Nur Alan Smith Purba Ali Djamhuri Alsawayeh, Ali Mohamed Amma Fazizah anggraeni, Artanti dwi Any Setyarini, Any Arik Prasetya, Arik Armanu Thoyib Armanu Thoyib Arum Prastiwi Ary Yunita Anggraeni Assagaf, Nawira Amalia Ati Retna Sari Ati Retna Sari Aulia Fuad Rahman Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati Dewi, Kadek Goldina Putri Dien Ajeng Fauziah Diny Fariha Zakhir Disty Amelinda Wahyudi Djamhur Hamid Driana Leniwati Effendi, Soelchan Eldon Darmatatya Andrianus Endah Setyowati Endang Mardiaty Erwin Saraswati Fara Laynds Lamborghini Fatma Hartining Tyas Febriani, Brigitta Febriyanti, Kartika Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Fu'adah, Silvissifa'il Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, Bambang - Haryati, Tati Hendrastuti, Ranindya Hosam Alden Riyadh A.Alazeez I Gusti Ayu Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Iwan Triyuwono Iza Azmi Alfinovita Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Khusniyah Tri Ambarukmi Kliwon Hidayat Koderi Kusdi Rahardjo Lilik Purwanti lrfan lslamy M. Achsin M. Achsin M. Ali Fikri M. Satriyo Wicaksono Made Sudarma Magdalena Magdalena Maharani Wuryantoro MARIA BINTANG Maron, Wempi Meita Clara Wijaya Rosa Mintarti Rahayu Moch Sasmito Djati Mohamad Khoiru Rusydi Mohamad Salah R. Ashour, Mohamad Salah R. Muhammad Gilang Ilma Muhammad Rizky Febrianto Mundita Assandy, Agil Musadieq, Muhammad Al Nawira Amalia Assagaf Ni Made Dhian Rani Yulianti NINDYA PRISANTI KARTIKARINI NINDYA PRISANTI KARTIKARINI, NINDYA PRISANTI Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Prastiwi , Arum Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum, Purweni Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ranindya Hendrastuti Rantetoding, Gloria Patricia Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati , Erwin Saraswati , Wiwik Saraswati, Erwin - Satrio, Ragil Setyaningsih, Rayi Shwairef, Abdalla Meftah Siti Ragil Handayani Sity Utami Makalalag Sonia Machfiro Suryan Widati Suryan Widati SUTRISNO Syah, Sultan - Syaiful Iqbal Trianda, Syahrial Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Utama, Yopi Yudha Vergiawan Septianto Dwi Saputra Wen-Hsi Lydia Hsu Wickramasinghe, Danture Wijayanti, Rosari Luhlike Wiwik Saraswati, Wiwik Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yenni Mangoting Yohanis Rura Yudis tira Yuli Puji Astuti Yusuf Akbar, Muhammad Rifky Zainurrafiqi Zainurrafiqi Zaki Bariduwan Zaki Baridwan