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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 JAMANTA Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Akuntansiku Indonesian Journal of Applied Accounting and Finance Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Economics and Business Journal Journal of Governance Risk Management Compliance and Sustainability Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan Madani: Multidisciplinary Scientific Journal ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Journal of Entrepreneurship and Community Innovations Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) JURNAL RUMPUN MANAJEMEN DAN EKONOMI Advances: Jurnal Ekonomi & Bisnis ECONOMIST: Jurnal Ekonomi dan Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System International Journal of Interdisciplinary Research Indonesia Economic Journal IJMRI Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) International Journal of Economics and Development Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora IJEMA
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA Mais, Rimi Gusliana; Munir; Wulansari, Siti Sarah
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1031

Abstract

This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.
SUSTAINABLE INVESTMENT IN THE WATER SECTOR: THE ROLE OF ACCOUNTING AND FINANCE IN ATTRACTING CAPITAL AND SUPPORTING SUSTAINABLE DEVELOPMENT GOALS Dika Fuji Okta; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i1.7969

Abstract

Achieving the Sustainable Development Goals (SDGs) and tackling the world's water issues depend heavily on sustainable investment in the water sector. In order to raise money, encourage sustainable investments, and improve accountability in water management, accounting and finance are essential. By using sustainable accounting practices and transparent reporting, firms may efficiently manage water resources and make a positive impact on a more sustainable future. For example, green bonds can be used to finance initiatives aimed at sustainable sanitation and water conservation. However, there are obstacles to putting sustainable accounting techniques into reality, such precisely calculating environmental consequences and upholding international standards. Notwithstanding its drawbacks, including sustainable accounting builds stakeholder confidence and raises awareness of the importance of water resource management. Moving forward, improving methodologies and collaboration between public and private sectors will strengthen the role of sustainable accounting in achieving water sustainability goals
THE INFLUENCE OF TAX EXPENSE AND PROFITABILITY ON TRANSFER PRICING IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2016 TO 2020 Anselmus Rufus Kodu; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 2: August 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i2.8322

Abstract

This study aims to investigate the influence of tax expense and profitability on transfer pricing decisions in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2016-2020. Utilizing a quantitative approach and secondary data from annual financial reports, multiple linear regression analysis was conducted to assess the relationship between independent variables (tax expense and profitability) and the dependent variable (transfer pricing). The results indicate that both tax expense and profitability significantly impact firms' transfer pricing decisions. Companies tend to actively employ transfer pricing strategies when faced with high tax expenses and achieve good profitability levels. The implications of this research emphasize the importance of effective transfer pricing management in optimizing tax structures and financial performance, as well as the necessity for clear regulations to ensure compliance and transparency in business practices. This study provides valuable insights for practitioners, academics, and policymakers in comprehending the complexities of transfer pricing within the context of manufacturing companies, while also suggesting further research into more advanced measurement methods related to transfer pricing
Determinan Keputusan Pembayaran Zakat Muzakki Milenial Berbasis Fintech Munir, Munir; Mais, Rimi Gusliana
Eligible : Journal of Social Sciences Vol. 2 No. 2 (2023): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v2i2.105

Abstract

Tujuan penelitian ini ingin memberikan bukti empiris pengaruh kepercayaan, transparansi, dan literasi terhadap keputusan pembayaran online Zakat  generasi milenial berbasis financial technology pada masa pandemi covid 19. Metode kuantitatif yang paling tepat digunakan dalam penelitian ini dengan menjadikan masyarakat di ibu kota DKI Jakarta yang beragama Islam sebagai populasi. Probability sampling dan rumus slovin digunakan untuk menentukan jumlah 100 responden sampel dalam penelitian ini. Teknik pengumpulan data primer menggunakan google form sebagai penyebaran kuesioner. Didapatkan hasil empiris bahwa Kepercayaan generasi milenial berpengaruh positif terhadap keputusan membayar Zakat online, sedangkan transparansi dan literasi secara parsial tidak berpengaruh terhadap keputusan membayar Zakat online. Hasil penelitian ini berdampak meningkatkan citra dan kredibilitas pembayaran Zakat secara online dengan menggunakan platform. Serta bagi institusi Badan Amil Zakat untuk memberikan edukasi/literasi kepada generasi muda pembayaran Zakat online agar penghimpunan Zakat secara digital dapat meningkat secara signifikan.
Determinants of the quality of regional government financial reports at the Regional Financial Management Agency (BPKD) of DKI Jakarta Province Mais, Rimi Gusliana; Hendra, Lim
Eligible : Journal of Social Sciences Vol. 3 No. 1 (2024): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v3i1.121

Abstract

This research delves into the correlation between human resource competency, information technology utilization, and financial accounting system implementation on the integrity of financial statements within the Regional Financial Management Agency (BPKD) of DKI Jakarta Province. Examining the workforce of BPKD DKI Jakarta Province, the study finds that both human resource competency and the application of financial accounting systems significantly enhance the quality of financial statements. Surprisingly, information technology implementation does not yield a discernible impact on financial report quality. These findings underscore the necessity for BPKD DKI Jakarta Province to enhance its employees' technological proficiency to optimize financial statement preparation, aligning with its objectives. Ultimately, the research highlights the multifaceted nature of BPKD DKI Jakarta Province's performance evaluation.
The Interplay between Transparency, Accountability, and Corruption: A Contemporary Discourse Muslim, Muslim; Mais, Rimi Gusliana
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 6 (2023): November - December
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i6.268

Abstract

The purpose of this study is to explore the intricate interplay between transparency, accountability, and corruption within contemporary governance systems. Employing a multidisciplinary approach, the research design incorporates empirical evidence and theoretical frameworks from diverse fields to elucidate the complex dynamics of this nexus. Methodologically, the study synthesizes existing literature and conducts comparative analyses to identify key patterns and insights regarding the effectiveness of transparency-enhancing measures and accountability mechanisms in combating corruption. The findings underscore a compelling association between increased transparency and reduced levels of corruption, highlighting the pivotal role of robust accountability structures in ensuring integrity within governance systems. Implications of the study extend to both academic scholarship and practical policymaking, emphasizing the importance of adopting a holistic approach that integrates transparency and accountability measures to effectively address corruption challenges. Key implications include the need for tailored interventions that consider contextual factors, such as institutional quality and societal norms, and the imperative of leveraging technological innovations and social mobilization to empower citizens and confront corruption. This study contributes to advancing our understanding of governance dynamics and informs evidence-based strategies for promoting transparency, strengthening accountability, and combating corruption in diverse contexts.
Perilaku Oportunistik dalam Praktik Manajemen Laba dengan Nilai Akhlak sebagai Ethicality Judgment Rimi Gusliana Mais; Munir; Fanisyah Maliki; Joko Bagio Santoso
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23362

Abstract

This study aims to examine how opportunistic behavior in earnings management practices with moral values ​​as ethical judgment in Islamic banking, especially in Bank Syariah Mandiri. This study uses a qualitative research method with a phenomenological approach where the phenomena that occur in Bank Syariah Mandiri will be examined both in its operational activities whether they are in accordance with Islamic sharia principles and analyzing the presentation of its financial statements whether they are disclosed fairly and transparently. Data acquisition was carried out through in-depth interviews with informants and internet searches as complementary data. The results of this study indicate that Bank Syariah Mandiri is a sharia bank that holds principles in accordance with Islamic values ​​so that it is not found to be practicing earnings management, let alone reflecting opportunistic behavior, but in Islamic banks it applies moral values ​​as the main reference in its operational activities, earnings management practices that are permitted if they avoid deviant behavior and are in accordance with PABU/GAAP. Then the presentation of financial statements is in accordance with PSAK 101 and includes the values ​​of truth, justice and honesty in it.
SUSTAINABLE DISCLOSURE AT PT XL AXIATA TBK: BAGAIMANA PERATURAN OJK DAN STANDAR ISO 26000 MEMPENGARUHI PRAKTIK LAPORAN KEBERLANJUTAN? Nia Agusetiani; Nabila Lutfiah Nuha; Dwi Tiara Putri; Rimi Gusliana Mais
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 4 No 1 (2024): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v4i1.804

Abstract

Penelitian ini bertujuan untuk mengetahui regulasi Sustainability Report (SR) di Indonesia berdasarkan perkembangan peraturan OJK dan standar ISO 26000 untuk mencapai laporan berkelanjutan pada PT XL Axiata Tbk, salah satu perusahaan telekomunikasi terkemuka di Indonesia yang telah menerbitkan Sustainability Report (SR) sejak beberapa tahun terakhir. Hal ini menunjukkan komitmen perusahaan dalam menerapkan praktik keberlanjutan dan transparansi dalam pelaporan kinerjanya. Penelitian ini menggunakan metode kualitatif, berupa tinjauan literatur dan analisis studi kasus laporan keberlanjutan PT XL Axiata Tbk tahun 2023, penelitian ini mengeksplorasi dampak positif yang dapat dihasilkan oleh praktik keberlanjutan terhadap kualitas hidup, mendukung pertumbuhan ekonomi yang inklusif, dan meminimalkan dampak negatif terhadap lingkungan dengan mengurangi emisi gas rumah kaca. Hasil penelitian menunjukkan bahwa perusahaan memiliki kebijakan keberlanjutan yang secara jelas menjabarkan komitmennya terhadap praktik keberlanjutan, melalui Pilar 4P yaitu Building Prosperity, Nurturing People, Process Excellence, serta Planet and Society. Kebijakan ini menjadi kerangka kerja bagi upaya-upaya keberlanjutan perusahaan dan memandu proses pengambilan keputusan, serta implementasi peraturan OJK dan standar ISO 26000 telah membentuk praktik pelaporan keberlanjutan yang lebih komprehensif dan terukur bagi PT XL Axiata Tbk. Studi ini juga memberikan wawasan tentang bagaimana regulasi dan standar internasional dapat memengaruhi praktik pengungkapan keberlanjutan perusahaan di Indonesia, serta implikasinya bagi pemangku kepentingan dan pengambilan keputusan.
Sustainability Reporting and SWOT Analysis: Case Study PT Asuransi Sinar Mas Saputra, Pandu Perdana; Wulaningsih, Ririn Widyastuti; Mais, Rimi Gusliana; Oktasari, Erita
Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v2i2.261

Abstract

This study aims to analyze the strengths and weaknesses of PT Asuransi Sinar Mas, along with external factors such as opportunities and threats, through a SWOT analysis of the company's 2023 sustainability report. PT Asuransi Sinar Mas, one of Indonesia's largest insurance companies, is an ideal research subject to evaluate how major players in the insurance industry navigate challenges and leverage opportunities to achieve long-term sustainability. A qualitative approach, using literature reviews and case study analysis, was employed. The results indicate that the company has significant potential for growth if it can capitalize on its strengths and opportunities while addressing weaknesses and managing threats effectively. The managerial implications suggest that sustainability reporting and thorough analysis provide critical insights for effective organizational management. Transparent reporting helps managers make informed decisions, build stakeholder trust, and foster innovation, ultimately supporting long-term business sustainability.
Apakah Peran Etika Kerja Islam Memoderasi Objektivitas dan Komitmen Profesi Terhadap Moral Disengagement Akuntan di Indonesia? Mais, Rimi Gusliana; Hidayah, Nurul; Munir , Munir; Widyastuti Wulaningsih, Ririn
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33011

Abstract

Purpose: This study purpose is to provide empirical evidence of the role of Islamic work ethics in moderating objectivity and professional commitment to moral disengagement of Indonesian accountants. Methodology/approach: This research is descriptive quantitative, which is measured using the SEM PLS analysis method using the Smart PLS application. Respondents in this research are individuals who work as accountants, auditors and financial staff who work in the Jabodetabek area. Data collection by filling out questionnaires by 214 sample respondents. Hypothesis testing using the p-value test on the boostrapping menu in the SmartPLS application. Findings: The research results prove that (1) Objectivity has a negative effect on moral disengagement; (2) Professional commitment has a negative effect on moral disengagement; (3) Islamic work ethics have a negative effect on moral disengagement; (4) Objectivity with moral disengagement is not moderated by Islamic work ethics; (5) Professional commitment with moral disengagement is not moderated by Islamic work ethics. Practical implications: The implications of the research results provide evidence of the importance of implementing Islamic work ethics in the work environment of accounting offices and the public accounting profession. Originality/value: This research investigates the rarely explored area of accounting morality and includes Islamic work ethics as a key variable. By measuring accountants' moral disengagement, this study provides valuable insights into this field and presents a fresh perspective for future research. This research is one of the few studies that includes Islamic work ethics as a variable when measuring accountants' moral disengagement.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Agustina, Mia Ai Fatimatuz Zahro Ainun Komala Indah Ainun Komala Indah Ainun Sella Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Allicia Rahma Rizqi Allifia, Athaya Almurni, Siti Alya Nanda Natasya Anando Ridho Raschani Anggi Windu Safitri Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Aden Apandi, Sukma Aprileny, Imelda Apriliasti, Tiftalief Sapta Aski Khoirunnisa Atika Maulida Aulia Fuad Rahman Ayu, Arsukma Bagas Pranata Mukti Banowati, Anggun Putri Baya, Hindar Burda, Agustian Chandra, Rama Chinta Nadia Dahlifah, Dahlifah Damayanti, Defi Danar Nasuka Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Destriana M Tampubolon Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elfrida Yoyanita Juita Elin Tri Budiyani Emanuel Bria Engkur Engkur Erik Ricardo Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fadli, Andi Muh Dzul Faiz Mawla Sakamto Fajar Subekti Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatikahsari, Inayah Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Galih, Aufi Sekar Gatot Prabantoro Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasanah, Alfiatul Hasddin, Hasddin Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hibaturrachman, Muhammad Fakhri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Irani, Julia Irma Rezki Saputri Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Juniarti Karlena, Neni Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Liza Riskiani Putri Lovita, Erna Lubis, Mita Fatimah Maliki, Fanisyah Mardiani Mardiani MARJANI MARJANI, MARJANI Maserih Maserih Maulina, Azka Megayani Megayani Megayani, Megayani Merliyana Mido, Muhammad Sardy Sujadi Mirad, Mirad Misnawati Misnawati Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika Mutiara Dewi Laras Mustika, Maya Mutiara Rahmanisa Nabila Lutfiah Nuha Nadhilah Hafshah Nadila Puteri Najah, Dhea Sholiviwanda Nartin, Nartin Nasywa Muthia Nurazizah Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nur Dimas Nur Miftahul Janah Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Panjaitan, Sanni Fia Defela Prabantoro , Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Puteri Yudhita Widyawati Putri Maryam Rabbani, Fadhli Arr Rachmad Risqy Kurniawan Rahma Mutiarani Rahmat, Nur Rama, Muhammad Irfan Reventina Natalia Ridwan Maronrong Rifandi Fauji Pratama Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Rosita Wisda Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Sakti, Sri Handoko Salsabila, Nadia Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sherly Alika Zefanya Silva Anggraini Siti Nafisah Sitio, Maha Pradana Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Sri Handoko Sakti Sri Sintawati Stefani Darmawan Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafa Ananda Descianti Syafrinaldi, Zidan Tania Wulandari Thoriqoh Salsabila Tia Tamsira Zahra Timothy Tanujaya Tuti Alawiyah Ulfa Wati Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulandari, Amanda Wulansari, Siti Sarah Yaqin, Lilis Ainul Zainal Abidin Zainal Abidin Zainal Abidin