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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Terpadu Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJIE (Indonesian Journal of Informatics Education) Jurnal RAK (Riset Akuntansi Keuangan) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA NUSANTARA: Jurnal Pengabdian Kepada Masyarakat JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Dinamika Akuntansi Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Trisni Suryarini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance Hajawiyah, Ain; Kiswanto; Suryarini, Trisni; Zhafira Nilnamuna, Afifah
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/xxn6f606

Abstract

This study examines the effects of executive compensation and gender diversity on tax avoidance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Using purposive sampling, a sample of 75 companies, representing 175 units of analysis, was selected. The analysis, conducted with descriptive statistics and multiple linear regression using IBM SPSS 27.0, reveals that executive compensation has a negative and significant effect on tax avoidance. Conversely, gender diversity was found to have no effect. The study also found that profitability and firm size had a positive and significant effect on tax avoidance, whereas leverage had a negative and significant effect. This research contributes to existing literature by using a unique method to measure gender diversity—the number of female directors divided by the total number of directors—to study its influence on tax avoidance.
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Pemberdayaan Ekonomi Masyarakat Dusun Thekelan melalui Pemanfaatan Limbah Organik menjadi Eco-Enzyme Ekaviana, Dessy; Trisni Suryarini; Hasan Mukhibad; Nur Anita; Atik Ul Mussanadah; Andhina Putri Keriyanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6550

Abstract

Household organic waste production in Thekelan Hamlet has increased along with population density and agricultural activities, potentially having negative impacts on the environment and health. However, this waste actually has the potential to be processed into environmentally friendly products with economic value, one of which is eco-enzymes. This community service activity aims to increase community awareness and skills in processing organic waste into eco-enzymes through a participatory approach, technical training, and live demonstrations. The main partners in this activity are housewives and village environmental cadres, who are the main targets for introducing organic waste processing techniques. During the implementation, participants were trained on the benefits and how to produce eco-enzymes independently. This activity not only provided an understanding of the eco-enzyme production process but also motivated participants to produce eco-enzymes independently at home. The results of this activity showed a significant increase in understanding of the benefits of eco-enzymes as an environmentally friendly product, which can be used as a natural cleaner and organic fertilizer. In addition, participants also began to demonstrate the initiative to produce eco-enzymes independently, which has the potential to reduce household organic waste and increase economic value through the utilization of this product. The findings from this activity demonstrate that community-based waste management can not only be an environmentally friendly solution but also has high economic value. This empowerment model can serve as a sustainable model and be implemented in other areas, providing extensive benefits to the environment and the local economy. Furthermore, this activity introduced the concept of sustainable waste management to the community, providing them not only with new knowledge about organic waste processing but also with the opportunity to apply these techniques in their daily lives.
Pengaruh Rasio Keuangan terhadap Penghindaran Pajak pada Perbankan di Indonesia Andrean, Toni; Suryarini, Trisni
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 1 No. 1 (2023): February: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v1i1.13

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh rasio keuangan yaitu likuiditas, leverage, dan arus kas operasi terhadap penghindaran pajak dan pengaruh profitabilitas dalam memoderasi hubungan antara likuiditas, leverage, dan arus kas operasi terhadap penghindaran pajak. Populasi penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2021. Data penelitian menggunakan data sekunder yang diperoleh dengan menggunakan teknik dokumentasi. Metode pengambilan sampel menggunakan purposive sampling dengan menerapkan beberapa kriteria, sehingga diperoleh sampel sebanyak 26 perusahaan. Analisis data dilakukan dengan analisis regresi moderasi menggunakan uji nilai selisih mutlak yang diolah dengan menggunakan Software IBM SPSS Statistics Versi 23. Hasil penelitian membuktikan bahwa variabel leverage berpengaruh positif terhadap penghindaran pajak, sedangkan variabel likuiditas dan arus kas operasi terbukti tidak berpengaruh terhadap penghindaran pajak. Variabel profitabilitas tidak mampu memoderasi pengaruh likuiditas, leverage, dan arus kas operasi terhadap penghindaran pajak. Penelitian ini menggunakan rasio keuangan yang diproksikan dengan likuiditas, leverage, arus kas operasi, dan profitabilitas sebagai faktor penentu penghindaran pajak. Penelitian selanjutnya dapat menggunakan rasio keuangan lain seperti rasio aktivitas atau menambahkan variabel lain yang diduga mempengaruhi aktivitas penghindaran pajak. Pengukuran yang berbeda juga dapat dilakukan untuk mendapatkan hasil yang lebih baik kedepannya.
Pengaruh Tax Haven, Foreign Ownership, dan Intangible Assets terhadap Keputusan Transfer Pricing Bhudiyanti, Khopifa; Suryarini, Trisni
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.51444

Abstract

Abstrak: Pengaruh Tax Haven, Foreign Ownership, dan Intangible Assets terhadap Keputusan Transfer Pricing. Transfer pricing merupakan penetapan terhadap harga barang, jasa, maupun aset tidak berwujud yang dilakukan dari satu divisi ke divisi lain dalam perusahaan yang sama atau antar perusahaan yang saling memiliki hubungan istimewa. Motif transfer pricing yaitu untuk meminimalkan beban pajak yang ditanggung perusahaan guna mendapatkan keuntungan yang lebih tinggi. Tujuan dari penelitian ini untuk mengetahui pengaruh tax haven, foreign ownership, dan intangible assets terhadap transfer pricing. Populasi yang digunakan yaitu perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2016 hingga 2020 sejumlah 400 perusahaan. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan terpilih 40 unit analisis. Teknik analisis yang digunakan yakni analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tax haven berpengaruh positif signifikan terhadap keputusan transfer pricing, sedangkan foreign ownership dan intangible assets tidak berpengaruh signifikan terhadap keputusan transfer pricing. Kata kunci: Transfer Pricing, Surga Pajak, Kepemilikan Asing, Aset Tidak BerwujudAbstract: The Effect of Tax Haven, Foreign Ownership, and Intangible Assets on Transfer Pricing Decisions. Transfer pricing is the determination of the price of goods, services, or intangible assets carried out from one division to another within the same company or between companies that have special relationships. The transfer pricing motive is to minimize the tax burden borne by the company in order to obtain higher profits. The purpose of this study is to determine the effect of tax havens, foreign ownership, and intangible assets on transfer pricing decisions. The population used are infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 400 companies. This study used a purposive sampling method and selected 40 units of analysis. The analysis technique used is multiple linear regression analysis. The results of the study show that tax havens have a positive and significant effect on transfer pricing decisions. Meanwhile, foreign ownership and intangible assets variables have no significant effect on transfer pricing decisions.Keywords: Transfer Pricing, Tax Haven, Foreign Ownership, Intangible Asset
Determinan Keputusan Transfer Pricing dengan Independensi Komisaris sebagai Pemoderasi pada Perusahaan Manufaktur di BEI Zulaikah, Marina; Suryarini, Trisni
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 1 (2023): Nominal April 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.58719

Abstract

ABSTRACTThe purpose of this study was to analyze the effect of the exchange rate, profitability, and R&D expenditure on transfer pricing decisions with independence of the commissioner as moderator. The population used in this study are manufacturing companies listed on the IDX during 2019-2021 with a total of 183 companies. The sampling method used a purposive sampling technique and 66 units of analysis were selected. The data analysis technique uses the Moderated Regression Analysis (MRA) interaction test in the moderation regression analysis with the help of the IBM SPSS version 25 application analysis tool. The results showed that profitability had a positive and significant effect on transfer pricing decisions, while the exchange rate and R&D expenditure had no effect on transfer pricing decisions. The independence of the commissioners is not able to moderate the effect of the exchange rate, profitability, and R&D expenditure on transfer pricing.Keywords: Exchange Rate, Profitability, R&D Expenditure, Independence ofthe Commissioner, Transfer pricing.ABSTRAKPenelitian ini memiliki tujuan untuk menganalisis pengaruh exchange rate, profitabilitas, dan R&D expenditure terhadap keputusan transfer pricing dengan independensi komisaris sebagai pemoderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama 2019-2021 dengan jumlah sebanyak 183 perusahaan. Metode pengambilan sampel menggunakan teknik purposive sampling dan terpilih 66 unit analisis. Teknik analisis data menggunakan uji interaksi Moderated Regression Analysis (MRA) pada analisis regresi moderasinya dengan bantuan alat analisis aplikasi IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap keputusan transfer pricing, sedangkan exchange rate dan R&D expenditure tidak berpengaruh terhadap keputusan transfer pricing. Independensi komisaris tidak mampu memoderasi pengaruh exchange rate, profitabilitas, dan R&D expenditure terhadap transfer pricing.Kata kunci: Exchange Rate, Profitabilitas, R&D Expenditure, IndependensiKomisaris, Transfer pricing
The Implementation Of Discretionary Fixed Costs For Textile Waste Craftsman Hidayah, Retnoningrum; Suryarini, Trisni; Suryandari, Dhini; Kayati, Ima Nur; Islamiatun, Monita Bayu
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/hv0m7846

Abstract

Competition in the business world is an interesting thing to always observe. The rapid spread of micro, small, and medium enterprises (MSMEs) has led to high levels of competition. This service activity aims to provide an understanding regarding the calculation of discretionary fixed costs so that producers can calculate the desired profit level. The ability of MSME actors in this matter will be very beneficial for the development of their business. The target of this service activity is textile waste craftsmen who are in Menguneng Village, Pekalongan. Activities were carried out with the lecture method and practice calculations. Activities begin with initial coordination with partners to determine implementation time and equipment. Next, training was carried out in lectures and question and answer methods as well as calculation practice. Finally, monitoring and evaluation is carried out periodically. The results of the program show that the craftsmen understand the importance of calculating discretionary fixed costs for MSMEs. Furthermore, the craftsmen have been able to calculate the selling price of the product according to the profit target. Furthermore, it is hoped that there will be a positive synergy between the government and MSME craftsmen to increase product marketing.
Does Balancing Fund Affect Economic Growth and Poverty Level in Central Java? Nany, Magdalena; Suryarini, Trisni
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5078

Abstract

AbstractFiscal federalism copes with the division of governmental function and financial relations among levels of authorities. The objective of this research was to give empirical evidence about the effects of Local Own-Source Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Expenditure (BD) on economic growth and poverty level. The data of this study were sourced from secondary data. The data collection method used was mechanical observation technique. Panel data from 35 districts and municipalities in Central Java province throughout 2009-2018 were analyzed by multiple regression analysis. This study concludes that balancing funds have an affect on increasing economic growth (except DBH) and reducing poverty levels even though not as effective as PAD. In contrast, local expenditure does not have an affect on increasing economic growth and reducing poverty levels. This study supports the fiscal federalism theory, that the allocation of sources can be accomplished effectively by states and local governments. Balancing funds have an affect on increasing economic growth and decreasing poverty levels.Keywords: Growth; Local expenditure; Local revenue; Poverty Abstrak Federalisme fiskal berkaitan dengan pembagian fungsi pemerintahan dan hubungan keuangan di antara tingkat-tingkat pemerintahan. Studi ini bertujuan untuk memperoleh bukti empiris tentang dampak Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Belanja Daerah (BD). pada pertumbuhan ekonomi dan tingkat kemiskinan. Data penelitian ini bersumber dari data sekunder yang berasal dari Biro Pusat Statitstik Provinsi Jawa Tengah. Teknik pengumpulan data yang digunakan adalah teknik observasi mekanik. Data panel dari 35 kabupaten dan kota di Provinsi Jawa Tengah sepanjang tahun 2009-2018 dianalisis dengan analisis regresi berganda. Studi ini menyimpulkan bahwa dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi (kecuali DBH) dan penurunan tingkat kemiskinan meskipun tidak seefektif PAD. Sebaliknya, belanja daerah tidak berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskinan. Studi ini mendukung teori federalisme fiskal, bahwa alokasi sumber dapat dilakukan secara efektif oleh pemerintah pusat dan pemerintah daerah. Dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskina.Katakunci: Belanja daerah; Kemiskinan; Pendapatan daerah; Pertumbuhan
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Suryarini, Trisni; Yulianto, Agung; Shovuro, Shova; Widiatami, Anna Kania
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5997

Abstract

AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.
The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing Khasanah, Uswatun; Suryarini, Trisni
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.89

Abstract

This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.
Co-Authors - Kusmuriyanto A.A. Ketut Agung Cahyawan W Adi Nugroho Agung Yulianto Agung Yulianto Agus Wahyudin Ain Hajawiyah Ain Hajawiyah Akmal, M Andhina Putri Keriyanti Andrean, Toni Angelica Vidda Andariesta Anna Kania Widiatami Antonius Supriyadi Antonius Supriyadi Apriliyana, Nining - Apriliyana, Nining - Arrizqy, Ivan Zidny Arrizqy, Ivan Zidny Atik Ul Mussanadah Audrye, Winda Badingatus Solikhah Bhudiyanti, Khopifa Candra Dwi Setyaningrum, Candra Dwi Desy Wahyu Priyanti Devi, Diah Kumala Dhini Suryandari, Dhini Ekaviana, Dessy Ema Aulia Erwanti Etty Gurendrawati Evi Jayanti Fachry Abda El Rahman Falistiani Putri, Tiara Riza Falistiani Putri, Tiara Riza Fian Tri Rohmah Hasan Mukhibad Hera Khairunnisa Hikmatin, Rohmah I Gusti Ketut Agung Ulupui Ida Maftukhah Iis Ernawati, Iis Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indra Tri Wahyuni Islamiatun, Monita Bayu Jati, Kuat Waluyo Kayati, I N Kayati, Ima Nur Khafidhoh, Qonitatun Khafidhoh, Qonitatun Kiswanto Kiswanto Linda Agustina Magdalena Nany Maharamya Karuna Anggani Maylia Pramono Sari Melisa Dwi Kirnanda Muhammad Syamsuddin Muhammad Syamsuddin Nur Anita Nur Anita Nurchaqiqi, Rozi Prabowo Yudo Jayanto Pratama, Indriyani Pratista, Ardhana Reswari Hasna Priyanti, Desy Wahyu Purwoko, Agus Rahayu Dinassari Rahayu, Rita Rahayu, Silvia Retnoningrum Hidayah Riza Alhusna Nursheha, Riza Alhusna Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Rokhmatun, Rizka Nur Rokhmatun, Rizka Nur S Sukirman Setyaningrum, Candra Dwi Shova Shovuro Shovuro, Shova Siti Lailatul Hidayah Siti Munawaroh Sri Mulyani Sukirman Sukirman Supriyadi, Antonius Tauhida, Tihana Tyan Zahrotuddinia Trisni Wulandari Veronika Trisni Wulandari Veronika Uswatun Khasanah Veronika, Trisni Wulandari Vincent Bastian Tertio Sayudha Yahya Nur Ifriza Zahid, Anwar Zakaria, Adam Zhafira Nilnamuna, Afifah Zulaikah, Marina