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Kepastian Hukum Pembuktian Sederhana Utang Debitor Dalam Penundaan Kewajiban Pembayaran Utang (PKPU) Amalia, Eka Putri; Hariyani, Iswi; Prakoso, Bhim
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 2 (2023): Desember 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i2.5264

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ABSTRACT Economic devellopment in the business world result in problems that are resolved through bankruptcy and PKPU. Settlement through a PKPU application is more attractive to the public than a bankruptcy application. In PKPU application there is a simple proof that has multiple interpretations so that many PKPU applications are rejected due to unsimple proof. The research method used is normative research method through primary and secondary legal materials. Simple proof is evidence carried out in bankruptcy and PKPU cases, aimed at accelerating the case settlement process. Simple proof is regulated in Article 8 paragraph (4) of Law No. 37 of 2004 concerning Bankruptcy and PKPU, but the regulation has multiple interpretations. Debt in simple proof are debt that can be sourced from agreements and laws, one of which is the uppaid Value added Tax (PPN) bill. As a result of the legal uncertanty of simple proof, debt settlement, one of which is a PPN bill, cannot be carried out fully and even though the judge’s legal considerations are in accordance with the simple proof norm, there is still a lack of explanation regarding simple proof. Keywords: Simple proof, Debt, PKPU. ABSTRAK Perkembangan ekonomi dalam dunia bisnis mengakibatkan permasalahan yang diselesaikan melalui kepailitan dan PKPU. Penyelesaian melalui permohonan PKPU lebih diminati oleh masyarakat dibandingkan dengan permohonan pailit. Di dalam permohonan PKPU terdapat pembuktian sederhana yang memiliki multitafsir sehingga banyak permohonan PKPU yang ditolak akibat pembuktian tidak sederhana. Metode penelitian yang digunakan adalah metode penelitian normatif melalui bahan hukum primer dan sekunder. Pembuktian sederhana merupakan pembuktian yang dilaksanakan dalam perkara pailit dan PKPU yang bertujuan dalam mempercepat proses penyelesaian perkara. Pembuktian sederhana diatur dalam Pasal 8 ayat (4) Undang-undang No. 37 Tahun 2004 tentang Kepailitan dan PKPU, namun pengaturan tersebut memiliki multitafsir. Utang dalam pembuktian sederhana merupakan utang yang dapat bersumber dari perjanjian dan undang-undang, salah satunya pada tagihan Pajak Pertambahan Nilai (PPN) yang belum terbayarkan. Akibat ketidakpastian hukum pembuktian sederhana penyelesaian utang yakni salah satunya tagihan PPN tidak dapat dilakukan secara sepenuhnya serta walaupun dalam pertimbangan hukum hakim sesuai dengan norma pembuktian sederhana namun masih minim penjelasan mengenai pembuktian sederhana. Kata Kunci: Pembuktian Sederhana, Utang, PKPU.
Akibat Hukum Permohonan Penundaan Kewajiban Pembayaran Utang (PKPU) Atas Perusahaan Asuransi Ke Pengadilan Niaga Yang Diajukan Oleh Pemohon Yang Tidak Memiliki Legal Standing Septiani, Vira Nadia; Hariyani, Iswi; Prakoso, Bhim; Hasbullah, M. Afif
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 2 (2023): Desember 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i2.5394

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Human life is inseparable from the existence of risk, the occurrence of which cannot be ascertained and causes damage, loss, costs incurred, loss of profit, and others. Anticipating this, insurance is present in the midst of society as an institution for delegation or transfer of risk. However, insurance companies in carrying out their obligations also experience problems, one of which is regarding default, which causes the insurance company to be in the PKPU or bankruptcy process. Only certain parties can file PKPU or bankruptcy against an insurance company to the commercial court. The formulation of the problem in this article is the applicant who has legal standing to file PKPU or bankruptcy to the commercial court for insurance companies and the legal implications if PKPU or bankruptcy for insurance companies to the commercial court is filed by an applicant who does not have legal standing. Keywords: Insurance. Legal Standing, PKPU or bankruptcy. Abstrak Kehidupan manusia tidak terlepas dari adanya risiko, yang terjadinya tidak dapat dipastikan dan menimbulkan kerusakan, kerugian, biaya yang timbul, kehilangan keuntungan, dan lain-lain. Mengantisipasi hal tersebut, asuransi hadir ditengah masyarakat sebagai lembaga pelimpahan atau pengalihan risiko. Namun perusahaan asuransi dalam menjalankan kewajibannya juga mengalami masalah salah satunya mengenai gagal bayar, yang menyebabkan perusahaan asuransi berada dalam proses PKPU atau pailit. Hanya pihak tertentu yang dapat mengajukan PKPU atau pailit atas perusahaan asuransi ke pengadilan niaga. Rumusan masalah dalam artikel ini adalah pemohon yang memiliki legal standing untuk mengajukan PKPU atau pailit ke pengadilan niaga atas perusahaan asuransi dan implikasi hukum apabila PKPU atau pailit atas perusahaan asuransi ke pengadilan niaga diajukan oleh tertanggung sebagai pemohon yang tidak memiliki legal standing. Kata Kunci: Asuransi. Legal Standing, PKPU atau pailit.
Tanggung Gugat Direksi Terhadap Audit Laporan Keuangan PT Garuda Indonesia (Persero) Tbk Ditinjau Melalui Doktrin Fiduciary Duty Frinaldo, Dimas Seandy; Hariyani, Iswi; Prakoso, Bhim
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 8 No 1 (2024): June 2024
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v8i1.6479

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Abstract: Article 92 paragraph (1) of the Limited Liability Company Law states that the board of directors accepts the mandate of the company to take care of the interests of the company, as well as its duties and functions in running the company (fiduciary duty). The responsibility of the board of directors in managing the company can have consequences if the board of Directors has bad faith in carrying out its obligations. The study was conducted using normative juridical methods to find the liability of the board of directors to audit the Financial Statements of Limited Liability Companies. Such as the case of the Directors of PT Garuda Indonesia (Persero) Tbk who were negligent and bad faith in making financial statements in 2018. The implementation of PSAK 23 in the presentation of the financial statements for the 2018 financial year has been based on Generally Accepted Accounting Principles, but the work between PT Garuda Indonesia (Persero) Tbk and PT Mahata Aero Teknologi has not been recognized as revenue because it can cause confusion and mislead the company. Based on Article 97 paragraph (3) and (4) of the Limited Liability Company Law, each member of the board of directors bears full responsibility personally and/or jointly and severally for the losses of the company if the person concerned is guilty or negligent in carrying out his duties. Legal implications in the event that the financial statements provided are incorrect and / or misleading, members of the Board of Directors and members of the Board of Commissioners are jointly and severally responsible for the injured party. Keywords: Responsibilities; Directors; Financial Statements.
State Financial Position as State Equity Participation in Indonesia Investment Authority Al Farizy, Mohammad Rafi; Nugroho, Fiska Maulidian; Prakoso, Bhim
JURNAL USM LAW REVIEW Vol 7, No 3 (2024): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v7i3.10453

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The aim of this research is to examine the position of state finances as state capital participation in the INA. Through Government Regulation in Lieu of Law (PERPPU) No. 2/2022, the Investment Management Institution as known as Indonesia Investment Authority (INA) is a new initiative by the government to manage Central Government investments. Referring to the Santiago Principles, the government uses the separate legal entity model for the establishment of INA. The capital of INA comes from state equity participation, which in Indonesia’s financial system is categorized as separate state assets. This means that, in essence, INA’s capital is considered state finance. However, there is a regulatory construction in Article 158 paragraph (4) which states that INA’s losses are not state losses, thus INA’s equity is no longer considered state finance. This is akin to the concept of a separate legal entity in corporations, which have their own assets separate from the assets of their owners/managers. Previously, Constitutional Court Decisions No. 48/PUU-XI/2013 and No. 62/PUU-XI/2013 had established that separated state assets remain state finance. Therefore, a question arises regarding the status of INA. Using normative legal research methods, the research findings indicate that INA’s equity originating from state equity participation has transformed into INA’s private finance. However, this transformation is not in line with the national financial system constructed based on the welfare state principle. Consequently, this could potentially create loopholes for the embezzlement of state funds.
Justice Perspective on Agrarian Reform in Realizing People’s Welfare Prakoso, Bhim; Hariyani, Iswi; Ali, Moh.
Notaire Vol. 7 No. 3 (2024): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v7i3.58676

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This paper analyzes agrarian reform from the perspective of justice in realizing people’s welfare. The aim of agrarian reform is to organize land management, both in terms of asset management and access for the benefit of the people, so that an interesting legal issue to study in depth is equitable land management. It is necessary to understand that the no. of inequality in land control and ownership creates disparities which are correlated with imbalance. Agrarian reform based on asset management and access is expected to be able to answer the problem of inequality, especially in the object of agrarian reform. This research was conducted using a normative juridical method with a statutory approach and a conceptual approach. Agrarian reform can be interpreted as the government’s efforts to organize assets and community access related to land, which so far has been felt to have a lot of inequality in control and ownership. This arrangement is very important to provide certainty and access to manage assets so that they can provide equitable welfare. Fair land management is part of the state’s constitutional mandate regarding the utilization of agrarian resources for a country’s economy which is structured and aimed at the maximum prosperity of the people. As a benchmark for the success of implementing agrarian reform is the creation of legal certainty regarding land ownership as capital for the welfare of the people with justice.
Arrangement of Agrarian Reform as A Basis For Providing Legal Certainty For the Community Bhim Prakoso; Iswi Hariyani; Edi Wahjuni; Diah Aju Wisnuwardhani
Acten Journal Law Review Vol. 1 No. 1: Aug 2024
Publisher : PT Matra Cendikia Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71087/ajlr.v1i1.2

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The existence of government policies that have been issued regarding the implementation of the agrarian reform program but still give rise to imbalances in the structure of control, ownership, use, and utilization of land. Until now, it seems as if the implementation of the agrarian reform program is running in place, even though in order to make the agrarian reform a success, the government has tried to create regulations that are used as a legal basis so that the agrarian reform can run according to its objectives. This study aims to examine the legal certainty of agrarian reform asset management policies. This study is a normative study that uses a statutory regulatory approach and a conceptual approach. The statutory approach is a study of legal products. The results of the study show that 1). The nature of the arrangement of Agrarian Reform assets that are certain: Agrarian reform fundamentally provides programs that can resolve the problem of rural community poverty, increase welfare with national food independence, increase land productivity, provide recognition of land rights owned both privately, state, and public land whose use is to meet the interests of the community. 2). Implementation of land redistribution in Agrarian Reform: There are three forms of agrarian reform, namely asset legalization, land redistribution and social forestry. Model of equitable agrarian reform: Agrarian reform or equitable agrarian renewal is something that is complex and multidimensional which is a major program of the Indonesian state in realizing the welfare of the Indonesian people, especially in terms of increasing access for poor farmers to land control in Indonesia, but implementing equitable agrarian reform is not an easy thing, there are many obstacles, both in terms of legal aspects, land administration, social, political, cultural, and security. Keywords: Asset Management Policy, Agrarian Reform, Legal Certainty for the Community
RESTRUKTURISASI UTANG PT GARUDA INDONESIA, Tbk. SEBAGAI UPAYA PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG KEPADA KREDITUR Amalia, Widya Sari; Hariyani, Iswi; Prakoso, Bhim
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 6 No 2 (2022): Desember 2022
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v6i2.3658

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PKPU has a goal to improve the company from an economic standpoint and the company's ability as a debtor to make a profit, with this step it is hoped that the company can pay off its obligations. Settlement is not defined by Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (hereinafter referred to as the Bankruptcy Law and PKPU). However, in this case the general understanding is as normalized in Article 222 of the Bankruptcy Law and PKPU that in principle the reconciliation plan includes an offer to pay part or all of the debt to creditors. In bankruptcy and PKPU cases, all creditors and debtors have the opportunity to submit a peace plan which can be part of a debt restructuring. SOEs have a responsibility in the problems being faced by PT Garuda Indonesia, Tbk. PT Garuda Indonesia, Tbk. is unable to pay its debts to creditors because of the equity of PT Garuda Indonesia,Tbk. recorded negative. The enormous debt made PT Garuda Indonesia, Tbk. choose to do debt restructuring even though the path chosen has a risk of bankruptcy. Even though PT Garuda Indonesia, Tbk. is experiencing financial problems. continue to run its business, this is in line with the principle of business continuity as normalized in 240 of the Bankruptcy Law and PKPU.
Peran Hukum Investasi Terhadap Pertumbuhan Ekonomi Nasional Dalam Prespektif Neo-Classical Economy Theory Ayuningtyas, Vica Putri; Puspita, Nabilah Ayu; Prakoso, Bhim
Journal of Economic and Business Law Review Vol 3 No 2 (2023): Journal of Economic & Business Law Review
Publisher : Pusat Kajian Hukum Perbankan Fakultas Hukum Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeblr.v3i2.43956

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Pertumbuhan dan kemajuan ekonomi pada era modern memiliki dampak signifikan pada kehidupan masyarakat suatu negara. Kemajuan ini tidak hanya terkait dengan peraturan, tetapi juga memengaruhi berbagai aspek kehidupan lainnya. Untuk mencapai kemajuan, diperlukan modal, baik dari dalam negeri maupun luar negeri. Kedua jenis modal ini dapat menjadi solusi untuk meningkatkan tingkat pembangunan nasional. Oleh karena itu, diperlukan perspektif yang berbeda untuk memahami bagaimana regulasi, khususnya dalam investasi, memengaruhi pertumbuhan dan perkembangan ekonomi nasional. Dengan diberlakukannya UU No. 25 Tahun 2007 tentang Penanaman Modal, aspek hukum saat ini menjadi jalur bagi para penyedia modal untuk berkontribusi pada pertumbuhan dan perkembangan ekonomi nasional. Metode penelitian dalam karya tulis ini menggunakan metode penelitian hukum normatif dan dalam penelitian ini menggunakan pendekatan hukum konseptual dan pendekaan perundang-undangan. Bahan hukum yang digunakan dalam karya ini menggunakan bahan hukum primer, sekunder dan non hukum. perspektif hukum investasi dalam teori ekonomi neoklasik menegaskan pentingnya peraturan yang mendukung investasi, melindungi hak-hak investor, dan menciptakan lingkungan yang mendukung pertumbuhan ekonomi. Hukum investasi menjadi salah satu faktor kunci dalam membentuk kondisi ekonomi yang mendukung pertumbuhan dan perkembangan ekonomi nasional. Kata Kunci: Investasi; Perkembangan; Pertumbuhan; Ekonomi; Neo-Classical Economic Theory Abstract: Economic growth and progress in the modern era has a significant impact on the lives of the people of a country. This progress is not only related to regulations, but also affects various other aspects of life. To achieve progress, capital is needed, both from within the country and abroad. These two types of capital can be a solution to increasing the level of national development. Therefore, a different perspective is needed to understand how regulations, especially in investment, influence national economic growth and development. With the enactment of Law no. 25 of 2007 concerning Capital Investment, legal aspects are currently a pathway for capital providers to contribute to the growth and development of the national economy. The research method in this paper uses normative legal research methods and in this research uses a conceptual legal approach and a statutory approach. The legal materials used in this work use primary, secondary and non-legal legal materials. The investment legal perspective in neoclassical economic theory emphasizes the importance of regulations that support investment, protect investor rights, and create an environment that supports economic growth. Investment law is one of the key factors in shaping economic conditions that support national economic growth and development. keywords: Investment; Development; Growth; Economy; Neo-Classical Economic
THE WAKAF BENEFITS OF SHARIA SHARES AS PRODUCTIVE WAQF MODERNIZATION: COMPARATIVE STUDY OF INDONESIA AND MALAYSIA Ana Laela Fatikhatul Choiriyah; Muhammad Imaduddin; Fendi Setyawan; Bhim Prakoso
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4807

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Waqf, as an important form of financial worship, has significant economic potential and has evolved from traditional forms such as land and buildings to innovations like cash waqf, which is more flexible for developing productive enterprises. Although the potential for cash waqf in Indonesia is very high, reaching Rp180 trillion per year according to the Indonesian Waqf Board, its management is not yet optimal. The aim of this research is to analyze and compare the development of Sharia stock benefit waqf as a form of productive waqf modernization in Indonesia and Malaysia, and to identify its development potential to increase the effectiveness and benefits of waqf in the context of modern Islamic economics. This research uses normative legal research methods with statutory and conceptual approaches, focusing on analyzing regulations and legal concepts related to Sharia stock benefit waqf in Indonesia and Malaysia. Legal sources include primary, secondary, and tertiary materials, with data collection techniques through literature study and data analysis using a comparative qualitative approach. The research results show that stock waqf has been implemented in Indonesia and Malaysia in accordance with applicable regulations, with differences in the institutional structure of its management. In Indonesia, stock waqf is regulated by the Ministry of Religion, the Indonesian Waqf Board, and the National Sharia Council, while in Malaysia it is managed by the State Islamic Religious Council in each state. Indonesia focuses on Sharia stock waqf or its profits, while Malaysia raises funds through share offerings to finance specific programs. Nevertheless, the potential for stock-based waqf in both countries has not been optimally maximized. Factors influencing development in Indonesia include stock waqf literacy, nazir capacity, and inefficient digitalization, while in Malaysia it is constrained by regulatory inconsistencies between states, lack of a transparent and accountable regulatory framework, and limited regulations on mechanisms for collecting and distributing cash waqf including shares.
Reformulation of the Approval of the Honorary Council of Notaries in Providing Recommendations for the Interests of the Court Wahyudiono, Tri; Fahamsyah, Ermanto; Prakoso, Bhim; Pramono, Gatot Eddy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.8065

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The Notary Honorary Council as a new organ that emerged in the Amendment to the UUJN has become a crucial organ in the law enforcement process for the benefit of the judiciary and its efforts to maintain the nobility and dignity of the Notary Office, this is because of the approval or rejection issued by the MKN at the request of investigators, public prosecutors or judges when they want to take a photocopy of the Minutes of the Deed and/or summon a Notary related to the Deed or Notary Protocol that is in the Notary's storage. This article provides an understanding of the actual characteristics of the MKN's authority and what the MKN's recommendation formulation is in order to maintain the honor of the Notary Office and uphold the judicial process. The results of the analysis found that the MKN's authority to provide approval or rejection of requests from investigators, public prosecutors, or judges for the benefit of the judiciary and the authority in terms of guiding as referred to in Article 66 and Article 66A of the Amendment to the UUJN is categorized as attributive authority based on several reasons: Authority granted by law; Authority that cannot be transferred; and Special purpose of authority. Meanwhile, the MKNW recommendation formulation for approval or rejection is in the form of a final and binding state administrative decision, and there are no Administrative Efforts. Clear procedures serve to realize legitimacy, transparency, and responsibility as well as the protection of the rights and interests of Notaries. The structure of the recommendation for approval or rejection made by the MKNW can at least include: the identity of the parties involved, the legal basis for the application, a description of the request, considerations and reasons for approval, limitations and provisions, the validity period of the approval, signatures, and official stamps.
Co-Authors Aan Efendi Abdul Haris Afianto Achmad Rofik Adam Bintang Danesa Wijaya Adhitya Wardhono Ainun Najib Al Farizy, Mohammad Rafi Alexsandro Ricardo, James Alif Ardiansyah Amalia, Eka Putri Amalia, Widya Sari Amri, Ahmad Ihsan Ana Laela Fatikhatul Choiriyah Antikowati Antikowati Arinanta, Arya Ayuningtyas, Vica Putri Bayu Abdillah Bayu Indra Permana Belva Vidaloka Chrisari Berliana Ayu Saputri Clarissa Oktaviriya Prakoso Dewatoro Suryaningrat Poetra Dewi indriani Diah Aju Wisnuwardhani Diajeng Dwi Oktaverina Dian Qobila Belinda Dodik Prihatin AN Echwan Irianto Edi Wahjuni Elnadia, Salsabillah Rahmah Ermanto Fahamsyah Fadilah, Iftitah Arya Putri Faisal Samsudin Faizyah, Nadia Nurdiyana Fanny Tanuwijaya Fatmawati, Yeni Fauziah, Rafika Fendi Setyawan Fendi Setyawan Ferdyansyah, Dandy Fivi Faiqotul himmah Floranta Adonara, Firman Frinaldo, Dimas Seandy Hasbullah, M. Afif Himmatul Mahmudah Honainah Honainah I Gede Widhiana Suarda I Wayan Yasa Iga Dewi, Elit Ilmi, Besty Dyah Qorina Isro Vita Nugraningsih Iswi Hariyani Iswi Hariyani Khafid Setiawan Krisna Mukti Pradana Laela, Intan Lestari, Dhea Suci Lestari, Ria Nova Agustin Puji Maharany, Adelia Dwifa Mayang Asmara Megaputri, Vincencia Ma’arif, Samsul Misbahul Ilham Misbahul Ilham Moh. Ali Moh. Ali Muhammad Imaduddin Nasir, M Abd Ningsih, Arumiyati Nugroho, Fiska Maulidian Nur Fitriah Permatasari, Intan Permatasari Pramono, Gatot Eddy Puspita, Nabilah Ayu Puspito, Agung Nugroho Qori’ah, Ciplis Gema Rachma P. A, Shabrina Rafa, Muhammad Rahmadini, Intan Aulia Rahmanda, Rahadian Reyka Widia Nugraha Rizqiani Purwaningtiyas R Sarifudin, Ahmat Septiani, Vira Nadia Setiawan, Khafid Sharfinda, Nisriina Milla Sifah, Isrina Siti Ayu Rahayu Sonia Candra Dewi Sultonia, Ivone Suud, Hasbi Mubarak Syadzwina, Dhifa Nadhira Thaka, Ichan Ryan Ubaidillah, Mohammad Wahyudiono, Tri Wardana, Dendik Surya Wibowo, Kaisar Belmiro Khalfani Yoniksa K, Bintang