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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
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Kebijakan Deviden: Peran Likuiditas, Profitabilitas, dan Ukuran Perusahaan (Studi Kasus pada Perusahaan yang Terdaftar di IDX High Deviden 20) Timothy Tanujaya; Roberto Josua Fermadius Hasibuan; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25472

Abstract

Perusahaan dapat membuat keputusan tentang keuangannya berdasarkan keadaan dan kebutuhannya, salah satunya merupakan kebijakan dividen. Kebijakan dividen ini dapat dibuat dengan mempertimbangkan beberapa faktor yang mampu memiliki pengaruh kepada keputusan tersebut. Keputusan kebijakan dividen yang tepat dapat berkontribusi pada pertumbuhan bisnis. Dividen, sebagai investor, adalah salah satu faktor penting dalam membuat keputusan investasi. Peningkatan dan penurunan dividen dapat menunjukkan prospek perusahaan di masa depan. Studi ini bertujuan untuk mempelajari apakah beberapa variabel yang berkaitan dengan keuangan perusahaan dapat memengaruhi kebijakan dividen mereka. Penelitian ini menguji bagaimana kebijakan dividen suatu perusahaan yang dinilai dengan rasio dividend payout secara parsial dan simultan memiliki pengaruh pada likuiditas yang dinilai dengan current ratio, profitabilitas yang dinilai dengan ratio return on assets (ROA), dan ukuran perusahaan yang dinilai dengan logaritma natural dari total asset. Peneliti menggunakan 32 data sampel dari 16 perusahaan dalam Indeks IDX High Dividend 20 periode 2021 pada tahun buku 2018-2019 untuk menguji hipotesis. Mereka menggunakan analisis statistik deskriptif, uji hipotesis, uji asumsi klasik, dan uji regresi linear berganda. Data sampel diproses menggunakan program statistik SPSS 21. Hasil pengujian menunjukkan bahwa kebijakan dividen perusahaan dipengaruhi secara parsial oleh likuiditas, sementara ukuran dan profitabilitas perusahaan tidak.
Pemeriksaan Operasional Atas Aktivitas Pencatatan dan Pengendalian Persediaan Cafe Owl Ways di Pekanbaru Timothy Tanujaya; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3334

Abstract

Operational inspections have an important role to ensure that operational activities have run effectively and efficiently. Operational inspections also not only play a role in overcoming or repairing but also play a role in preventing these risks from occurring. The purpose of this study is to find out whether the policies and procedures for recording and controlling inventory implemented by Owl Ways Pekanbaru café have run effectively and efficiently. The research method used in this study is a descriptive study method. The data collection technique uses literature study data and field studies consisting of interviews, observations and company documents. The data that has been collected will then be analyzed. The object of research in this study is an operational inspection of inventory recording and control activities in an effort to improve the effectiveness and efficiency of inventory management of Owl Ways café in Pekanbaru. After an operational inspection, weaknesses were found in the Owl Ways café, namely inventory planning and control, inventory document recording procedures and the purchase of raw materials for supplies that are still inadequate
Strategi Perlakuan Akuntansi dalam Biaya Pemeliharaan dan Perolehan Aset : (Study Kasus Implementasi PSAK 16 dalam Memaksimalkan Nilai Aset pada PT AI) Roberto Josua F Hasibuan; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3335

Abstract

This research aims to examine the application of PSAK 16 of Fixed Assets and the accounting treatment in recording asset maintenance and repair costs to maximize the value of company assets. The research methodology involves quantitative and qualitative analysis of historical data on maintenance, asset acquisition, and asset valuation from the PT.AI. The research results show that the implementation of Fixed Asset recording in companies follows the standards of PSAK 16. Fixed asset maintenance and repair costs are divided into two cost groups, namely revenue expenditure and capital expenditure. Management policy wants to recognize assets above the acquisition value of 5 million. The recommendation for companies is that material costs that have benefits for more than 1 year should be included in capital expenditure. Apart from that, this research also highlights the importance of technology integration in the maintenance process for cost efficiency and optimal increase in asset value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA TAHUN 2020 – 2024: STUDI LITERATUR REVIEW Anselmus Rufus Kodu; Heri, Heri; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8912

Abstract

Disclosure of sustainability reports has become increasingly important in the business and investment world, reflecting a company's commitment to environmental, social, and governance (ESG) aspects. This study aims to analyze the influence of profitability, leverage, company size, and liquidity on sustainability reporting disclosure of companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. This study collects and synthesizes findings from relevant previous studies through a literature review method. The analysis results show that profitability has a positive effect on disclosure, although there are variations in the results in other studies. Leverage shows a negative relationship, reflecting the focus of highly indebted companies on financial obligations rather than sustainability disclosure. Company size is generally positively related to disclosure, while liquidity does not always show a significant effect. These findings highlight the importance of industry context and unique company characteristics in analyzing sustainability reporting disclosure. This research is expected to provide new insights and recommendations for companies to improve the transparency and accountability of their sustainability reporting.
ANALISIS HUKUM PERPAJAKAN BAGI INVESTOR INVESTASI PROPERTI Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8915

Abstract

Based on Law No. 6 of 1983, which is contained in article 1 paragraph 1, it discusses Tax which in its definition is a contribution that must be paid which is absolute or mandatory and has a value attached to the individual or body with a compelling nature that must be paid to the state based on law. -law, where there is no direct feedback to individuals or bodies when paying, but this is used by the government for the sake of creating social welfare in the country. Tax law, commonly referred to as fiscal law, is a variety of rules to regulate tax collection, so that the people can act as taxpayers and the state plays the role of tax collector. Taxes will be paid from individual or corporate taxpayers which will return to the community but in the form of community prosperity. IAS 40 defines 'investment property' as property (land and/or buildings) owned to obtain rental income. If the lessee owns property based on an operating lease, it will be classified and can be recorded as an investment property and if the property meets the definition then the lessee can use the fair value model for recognized assets
MENINGKATKAN KINERJA KEUANGAN : EVALUASI MANAJEMEN PIUTANG DI PT. ADI SARANA ARMADA Tbk Edy Sarwono; Sukamto, Sukamto; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8916

Abstract

The aim of this research is to determine and assess the performance of the company PT. Adi Sarana Armada Tbk in implementing its receivables management policy, whether it is effective or ineffective. The research method used is a quantitative method with data analysis methods using descriptive methods. This research uses secondary data sources originating from company financial reports for the 2021-2023 period. The problem formulation in this research is about the management of receivables at PT. Adi Sarana Armada Tbk is it effective. Based on the research results, it can be concluded that receivables management at PT. Adi Sarana Armada Tbk for the 2021-2023 period has been managed quite well. The average receivables in the research period showed a decline from year to year which could benefit the company because more funds were turned into cash than remained in receivables. The distribution turnover shows a value above the standard figure, so it can be said that the company has an efficient and clear distribution turnover, has quite good distribution quality and collection success. The company is in good condition, because the capital contained in the utility can be converted quickly into cash
SUSTAINABILITY REPORTING DAN KEWAJIBAN PAJAK : PERAN STANDAR GRI DAN SASB PADA PERUSAHAAN INDONESIA MELALUI PENDEKATAN LITERATUR REVIEW Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9445

Abstract

In the modern business landscape, sustainability reporting has gained importance as companies are increasingly evaluated not only on financial performance but also on their environmental and social responsibilities. This reporting provides information on the economic, social, and environmental performance of companies, which directly relates to tax compliance. This study employs a literature review approach to explore the role of the International Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) standards in enhancing corporate tax transparency and compliance. Through GRI standards, companies disclose social, economic, and environmental data comprehensively on 2019-2023, while SASB focuses on industry-relevant information. Findings indicate that companies consistently implementing GRI and SASB standards tend to exhibit higher tax compliance and more positive relationships with tax authorities. High-quality sustainability reporting also bolsters corporate reputation among the public and stakeholders, reinforcing commitment to sustainability. However, the implementation of these standards presents challenges in terms of cost and complexity, particularly for small and medium enterprises. Effective, standards-based reporting minimizes tax-related risks while supporting the broader sustainability goals of the company.
THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A MODERATE ROLE OF FINANCIAL TECHNOLOGY Dika Fuji Okta; Stefani Darmawan; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 3: October 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i3.8801

Abstract

This research aims to explain the relationship between company’s financial performance and corporate social responsibility in the development of financial technology. The method in this research is using a qualitative approach with a literature review method where the data is obtained from relevant secondary data such as trusted journal articles. The results of this research illustrate that financial technology helps company to carry out their social responsibilities, especially in the current digital economic era. Social responsibility that runs well will also improve the performance of the company itself. Although this research is only limited to relevant journal articles, it does not rule out the possibility of collecting other data to support this research. To sum up, integrating corporate social responsibility and financial technology not only has a big impact on society but also improves company’s financial performance.
Fraud Control Plan System: The Role Investigation Division In Fraud Prevention Setiawan, Desy Amaliati; Mais, Rimi Gusliana; Kurniawan, Rachmad Risqy; Sari, Hastuti Indra
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15053

Abstract

The Financial and Development Supervisory Agency (BPKP) has an important and vital role in preventing corruption and fraud to create good governance that can be implemented in all government agencies. BPKP has made integrated efforts to prevent fraud and corruption, but in its implementation, there are still obstacles so that the achievement is considered less than optimal. This study aims to see the role of the Investigation Division of BPKP in preventing fraud by using the Fraud Control Plan (FCP) which consists of 10 attributes, namely: anti-fraud policy, anti-fraud structure, standards of behavior and discipline, fraud risk assessment, human resource management, third party management, whistleblowing system, proactive detection, investigation, and corrective action by conducting socialization of the use of FCP, diagnostic assessment, technical guidance, and evaluation. This study is a type of qualitative research, with data collection: interviews, observations, and documentation. Interviews were conducted with 3 key informants of BPKP Jakarta employees who work in the Investigation Division. The results of this study indicate that the Investigation Division has intensified fraud prevention by using the FCP. However, there are still agencies that are less concerned about this. The BPKP Investigation Division, by using the Fraud Control Plan, hopes to provide a major role and impact on fraud prevention, by mitigating, and facilitating the disclosure of fraudulent actions and it is recommended that every agency use and implement it to create an anti-fraud environment.
Analisis Implementasi SAK ETAP Pada Laporan Keuangan BumDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung Azizah, Nurul; Kusnoto, Margi Astatanu; Nurafifah, Nurul; Dhewi, Deasyanti Aryani; Mais, Rimi Gusliana
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.25017

Abstract

Badan Usaha Milik Daerah (BUMD) memainkan peran penting dalam pengembangan ekonomi lokal, dengan meningkatkan pemberdayaan masyarakat melalui pengelolaan sumber daya lokal dan layanan publik. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada BUMDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung, serta menganalisis secara mendalam faktor-faktor yang mempengaruhi keberhasilan atau kegagalan BUMDes, serta memberikan rekomendasi konkret untuk memperkuat dukungan pemerintah dan kebijakan yang relevan bagi sektor BUMDes di Indonesia. Penelitian ini menggunakan pendekatan deskriptif, sumber data yang digunakan adalah data sekunder berupa laporan keuangan BUMDes Ayu Bagia periode 2022-2023 serta dokumen lain yang berkaitan dengan penelitian ini. Hasil penelitian menunjukan laporan keuangan yang disajikan oleh BUMDes Ayu Bagia belum sepenuhnya mematuhi SAK ETAP. BUMDes Ayu Bagia belum menyajikan pos pendapatan pada laporan perubahan modal, serta belum menyajikan arus kas investasi dan pendanaan dalam laporan arus kas. Faktor yang menyebabkan ketidaksesuaian SAK ETAP pada laporan keuangan BUMDes Ayu Bagia yaitu kurangnya pengetahuan dan pemahaman, serta kesadaran pengurus BUMDes Ayu Bagia mengenai SAK ETAP, dan kurangnya sosialisasi oleh pemerintah setempat tentang penyajian laporan keuangan berdasarkan SAK ETAP.
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