Article Per Year (5 Year)
p-Index From 2021 - 2026
14.13
P-Index
This Author published in this journals
All Journal Jurnal Natur Indonesia JURNAL HUTAN LESTARI Jurnal technoscientia JURNAL SOSIAL HUMANIORA (JSH) Jurnal Ilmu Keperawatan dan Kebidanan Padjadjaran Journal of Dentistry Jurnal Ilmiah Ekonomi Islam QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Cakrawala : Jurnal Humaniora Bina Sarana Informatika JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH EKONOMIKA JURNAL MANAJEMEN BISNIS PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Bisnis Terapan Jurnal Riset Kesehatan Poltekkes Depkes Bandung Padjadjaran Journal of Dental Researchers and Students Dinasti International Journal of Management Science Ilomata International Journal of Management Jurnal ABDINUS : Jurnal Pengabdian Nusantara IJOLTL (Indonesian Journal of Language Teaching and Linguistics) Dinasti International Journal of Digital Business Management Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science Ilomata International Journal of Management Jurnal Cahaya Mandalika EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Social Science Educoretax Jurnal Kesehatan Gigi dan Mulut (JKGM) Profitabilitas Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Society : Jurnal Jurusan Tadris IPS Annals of Human Resource Management Research Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities SENTRI: Jurnal Riset Ilmiah Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS MASALIQ: Jurnal Pendidikan dan Sains International Journal of Advanced Multidisciplinary Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Teknologi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Investama : Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Jurnal Manajemen dan Pemasaran Digital Jurnal Bisnis dan Ekonomi Jurnal Kesehatan Siliwangi Jurnal Terapi Gigi dan Mulut Jurnal Pengabdian Masyarakat Kesehatan Indonesia Nusantara Journal of Multidisciplinary Science Entrepreneurship and Community Development Journal of Management and Innovation Entrepreneurship (JMIE) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Indonesian Journal of Economics and Strategic Management Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting Jurnal Konstatering
Tri Widyastuti
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 132 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 132 Documents
Search

 7   8   9   10   11 
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
Determinants of Transfer Pricing Aggressiveness of Consumer Goods Companies in Indonesia with Financial Performance as a Mediating Variable SUPRIYADI, Supriyadi; WIDYASTUTI, Tri; DARMANSYAH, Darmansyah
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1526

Abstract

Transfer Pricing Aggressiveness (TPA) is a strategy by multinational companies to shift profits to low-tax jurisdictions, which poses serious challenges for tax authorities in the context of Base Erosion and Profit Shifting (BEPS). Consumer goods companies in Indonesia are vulnerable to this practice due to characteristics such as leverage, company size, intangible assets, and the effective tax rate. This study aims to analyze the main determinants of TPA and explore the mediating role of financial performance in this relationship. The approach used is a mixed methods approach with an explanatory sequential design. Quantitative data were obtained from 126 financial reports of Indonesian consumer goods companies for the period 2016–2022 and analyzed using SEM-PLS. The results show that financial characteristics significantly influence TPA through financial performance as a mediator. Large and highly leveraged companies tend to manage TPA strategically, while the use of intangible assets is carried out more cautiously due to valuation and oversight risks. Financial performance serves as a signal to stakeholders and a legitimacy tool in the face of regulatory pressure. This research integrates various theoretical perspectives: Agency Theory, Resource-Based View, Institutional Theory, Tax Compliance Theory, and Legitimacy Theory. Qualitative analysis reveals regulatory challenges in Indonesia, particularly in oversight, compliance, and dispute resolution. This research provides empirical and conceptual contributions to understanding TPA strategies in developing countries and supports governance- and data-driven fiscal reforms.
The Importance of Tax Awareness: A Religiosity and Personality Perspective FITRIANDI, Primandita; SURATNO, Suratno; WIDYASTUTI, Tri
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1536

Abstract

Tax awareness in Indonesia is relatively low, with only 11% of the population having a Taxpayer Identification Number (NPWP), influenced by negative perceptions and a culture of tax avoidance. Educational and technological initiatives have begun to increase participation, but challenges remain, especially in remote areas. This study aims to explore the influence of religiosity and personality on taxpayer awareness. This study adopts a positivist approach, focusing on the measurement and causal relationships of empirical variables. The data for this study were obtained from primary data from 324 respondents. The results show that religiosity does not increase personal taxpayer awareness. Personality, on the other hand, has been shown to influence tax awareness. These findings suggest that tax compliance is more influenced by external factors, such as the quality of the tax system, than internal factors such as religious values. This study recommends tax policy reforms to increase transparency and efficiency, as well as educational campaigns that demonstrate the collective benefits of paying taxes for taxpayers.
Pengaruh Beban Kerja, Kompetensi dan Red Flags terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Laporan Keuangan: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Bayu Muktiono; Tri Widyastuti; Pratiwi Nila Sari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1775

Abstract

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan, dan Perputaran Total Aset Terhadap Return On Assets (ROA) Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Rahmawati Indah Lestari; Tri Widyastuti; Maidani; Pratiwi Nila Sari; Endah Prawesti Ningrum
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja, pertumbuhan kerja, dan perputaran total aset terhadap return on assets pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022 sebanyak 84 perusahaan. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 32 perusahaan yang memenuhi kriteria dengan tahun penelitian selama 3 tahun. Sehingga memperoleh 96 sampel data. Pengolahan data dalam penelitian ini menggunakan software SPSS versi 26. Hasil penelitian ini membuktikan bahwa perputaran modal kerja berpengaruh negatif terhadap return on assets; pertumbuhan penjualan berpengaruh positif terhadap return on assets; dan perputaran total aset tidak berpengaruh terhadap return on assets; secara bersama-sama variabel perputaran modal kerja, pertumbuhan penjualan, dan perputaran total aset berpengaruh terhadap return on assets.
Pengaruh Cash Flow, Sales Growth Dan Profitabilitas Terhadap Financial Distress pada Perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Sevina Ghina Nafila; Tri Widyastuti; Maidani; Pratiwi Nila Sari; Endah Prawesti Ningrum
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Cash Flow, Sales Growth Dan Profitabilitas Terhadap Financial Distress pada Perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek IndonesiaPenelitian ini bertujuan untuk menguji pengaruh cash flow, sales growth, dan profitabilitas terhadap financial distress. Sumber data yang digunakan adalah data sekunder. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan menghasilkan sebanyak 99 sampel. Metode analisis data yang digunakan dalam penelitian ini adalah uji statistic deskriptif, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: 1) Cash Flow berpengaruh positif terhadap Financial Distress; 2) Sales Growth berpengaruh negatif terhadap Financial Distress; 3) Profitabilitas berpengaruh positif terhadap Financial Distress; 4) Cash Flow, Sales Growth dan profitabilitas berpengaruh secara bersama-sama terhadap Financial Distress.
Pengaruh Return On Asset, Return On Equity dan Net Profit Margin Terhadap Pertumbuhan Laba pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Rafina Pebriani Sukardi; Tri Widyastuti; Maidani; Pratiwi Nila Sari; Endah Prawesti Ningrum
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini yaitu untuk menguji dan menganalisis pengaruh Return On Asset, Return On Equity dan Net Profit Margin terhadap pertumbuhan laba. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 55 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian ini membuktikan bahwa Return On Asset tidak berpengaruh terhadap pertumbuhan laba; Return On Equity tidak berpengaruh terhadap pertumbuhan laba; Net Profit Margin berpengaruh positif terhadap pertumbuhan laba; Return On Assset, Return On Equity dan Net Profit Margin secara simultan berpengaruh terhadap pertumbuhan laba.
PENGARUH TAX PLANNING DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN SEKTOR ASURANSI Manafe, Joya; Widyastuti, Tri
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2473

Abstract

Taxes are the country's largest income, but tax entities are seen as obstacles. Tax planning and tax avoidance strategies are part of managerial decisionmaking that can affect investor perception and affect the market value of a company. This research aims to test the effect of tax planning and tax avoidance on the corporate value of the insurance sector listed on the Indonesia Stock Exchange (IDX) during the period 2021- 2024. This study uses a quantitative approach with associative research types. The data used is secondary data in the form of annual financial statements from nine insurance companies, obtained through the official website of the IDX and the website of each company. Tax planning (ETR), tax avoidance (BTD), and corporate value variables using Tobin's Q. Analysis of the data was conducted using a classical assumption test, multiple linear regression and hypothesis test with the help of SPSS software version 27. Research results showed that partial tax planning did not have a significant effect on corporate value, while tax avoidance had a significant effect. Simultaneously, the two variables did not have a significant effect on corporate value. This indicates that the tax efficiency strategy in the insurance sector is not strong enough to directly affect corporate value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN Sari, Sonia Nanda; Widyastuti, Tri
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2476

Abstract

The decline in tax contributions from the mining sector indicates the potential for tax avoidance by companies in the sector. Tax avoidance is a concern because it can significantly affect state revenues. This study aims to examine the effect of profitability (Net Profit Margin), leverage (Debt to Equity), and capital intensity (Capital Intensity Ratio) on tax avoidance (Cash Effective Tax Rate) in mining companies listed on the Indonesia Stock Exchange in 2022-2024. This research is a type of quantitative research. The data used is secondary data obtained from financial reports on the official website of the Indonesia Stock Exchange. Data analysis was conducted using multiple linear regression to test the effect of each variable on tax avoidance, with data processing using the SPSS 27 program. The results of the study showed that profitability partially affected tax avoidance, while leverage and capital intensity did not affect tax avoidance. Profitability, leverage, and capital intensity simultaneously affected tax avoidance.
Analysis of Internal Control, Good Corporate Governance and Reporting System Against Fraud Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Zahara Tussoleha Rony
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1402

Abstract

The aim of this research is that fraud is still rampant in Islamic banks, both internal and external, to obtain empirical evidence regarding the influence of internal control, good corporate governance and Violation reporting system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2020-2022 period. This research is quantitative in nature using secondary data in the form of annual reports of sharia banking companies for 2020-2022. The samples taken using purposive sampling were 14 companies. Data analysis uses multiple linear regression analysis with SPSS version 26 software. The research results show that the good corporate governance variable has an effect on fraud. However, the internal control variable has no effect on fraud and the Violation reporting system variable has no effect on fraud. Good corporate governance, internal control, and a violation reporting system simultaneously influence fraud. The results of this research have implications for sharia banking management to further strengthen the implementation of GCG to reduce the level of fraud in sharia banking.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Agus Setiawan Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan ANGGRAENI, NUNI Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Basri, Husen Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Cris Kuntadi Dahlan, Zaeni Daito, Apollo Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin Djaddang, Syahril DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Ekawati, Mida Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Handayani, Ratna Dwi Hapzi Ali Harnovinsah Harnovinsah Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Ismail Chandra, Mohamad Istianingsih Sastrodiharjo, Istianingsih Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristiani, Wina Kristy, Fiona Kusumawardani, Angelica Sasha Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Manurung, Gerson Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Mulyadi Mulyadi Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Endah Prawesti Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurmala Ahmar Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Pasaribu, Cindy Aryanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Primandita Fitriandi Purnama Indah, Dwi Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachman, Faizal Rachmat Pramukty Raden Parianom Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Salsabilla, Trina Deswita Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry SITI FATIMAH Siti Fatimah Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Suratno Suratno Suyanto Suyanto Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yasir Yasir Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli