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All Journal JDM JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ekonomi Bisnis Indonesia Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Ilmiah Manajemen Ubhara Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Sosial dan Teknologi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Sosial dan Sains Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Student Scientific Creativity Journal International Journal of Integrative Sciences Prosiding Seminar Nasional Manajemen dan Ekonomi Madani: Multidisciplinary Scientific Journal Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Applied Research and Sustainable Sciences (IJARSS) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi TECHNOVATE Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Ekonomi, Manajemen, Akuntansi
Rachmat Pramukty
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
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Implementasi GCG Terhadap Kinerja Manajerial Dalam Meningkatkan Laba (Studi Emperis Pada Perusahaan Infrastruktur Subsektor Telekomunikasi yang terdaftar pada BEI Periode 2019-2021) Pramukty, Rachmat; Hapzi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 4 (2024): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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

Abstract

Pada artikel ini membuktikan pemahaman tentang keterikatan antara implementasi GCG (Good Corporate Governance) terhadap Kinerja Manajerial Dalam Meningkatkan Laba Perusahaan. GCG ini diukur dengan ukuran Kepemilikan Institusional, Dewan Direksi dan Komite Audit dan Laba Perusahaan di ukur menggunakan analisis ROA (Return On Asset).Sampel data yang digunakan dalam penelitian ini berasal dari data perusahaan Telekomunikasi dimana sahamnya sudah dipublikasi dan beredar di Bursa Efek Indonesia Periode 2019-2021. Data analisis menggunakan Regresi Linier Berganda (Linier RegresiMultiple) dan dalam penghitungannya diperoleh hasil bahwa secara simultan (bersama-sama) variabel atas GCG yang terdiri dari Kepemilikan Institusional, Dewan Direksi dan Komite Audit berpengaruh positif terhadap laba perusahaan. dimana variabel Komite audit memiliki nilai keberpengaruhan paling tinggi dan bernilai positif terhadap laba perusahaan.
Literature Review on the Analysis of Effective Tax Rate, Bonus Mechanism, Debt Covenant, and Tax Avoidance on Transfer Pricing Fatikasari, Riska; Kuntadi, Cris; Pramukty, Rachmat
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 4 (2024): October 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.4.2024.219-227

Abstract

This study aims to examine the factors that influence transfer pricing practices in multinational companies, focusing on four main variables, namely effective tax rate, bonus mechanism, debt covenant, and tax avoidance. The main issue addressed is how these factors can influence transfer pricing decisions, which are often used to reduce tax liabilities and increase corporate profitability. As a solution, this study analyzes relevant literature to identify the relationship between these variables and the application of transfer pricing in multinational companies. The method used is a qualitative literature review, in which the author collected and analyzed data from various journals, books, and related articles obtained from reliable online sources, such as Google Scholar. Through this analysis, this study concludes that each factor studied, namely effective tax rate, bonus mechanism, debt covenant, and tax avoidance, has a significant influence on transfer pricing decisions taken by companies. The results of this study are expected to provide deeper insights into transfer pricing practices, as well as a basis for further research related to other factors that can influence transfer pricing decisions in multinational companies.
An Analytical Review of Global Financial Market Dynamics: Risk Management Strategies and Monetary Policy Pramukty, Rachmat; Machdar, Nera Marinda; Istianingsih, Istianingsih; Suroso, Sugeng
Dinasti International Journal of Digital Business Management Vol. 5 No. 6 (2024): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v5i6.3590

Abstract

This study provides an in-depth analytical review of global financial market dynamics with a focus on risk management strategies and monetary policy. Through a thorough analysis of recent developments in financial markets, this study aims to understand the impact of economic, political, and technological factors on financial stability globally.  The research pays particular attention to the risk management strategies employed by market participants, be they companies, investors, or financial institutions. Using an analytical framework, this research identifies various methods and instruments used in managing financial risks, including portfolio diversification, hedging, and derivative financial instruments. In addition, the research also analyzes the monetary policies implemented by central banks in different countries. The focus is on central bank responses to changes in economic and financial conditions and their impact on interest rates, inflation and economic growth. This analysis provides insight into how monetary policy can affect the stability of global financial markets. The results of this study are expected to provide a deeper understanding of the complex dynamics of global financial markets, assist market participants and policymakers in making more informed decisions, and provide a basis for the development of effective risk management strategies amid global economic uncertainty.
PENGARUH GREEN INVESTMENT, MEDIA EXPOSURE DAN LEVERAGE TERHADAP CARBON EMISSIONS DISCLOSURE (STUDI KASUS PERUSAHAAN SEKTOR ENERGI PADA BURSA EFEK INDONESIA TAHUN 2018 – 2023) Annisaa Nurrul Fasya; Cris Kuntadi; Rachmat Pramukty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11529

Abstract

Dalam penelitian ini, data sekunder yang digunakan diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan yang sesuai dengan kriteria sampel. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda untuk menguji hubungan antara variabel independen (Green Investment, Media Exposure, dan Leverage) terhadap variabel dependen (Carbon Emissions Disclosure). Populasi penelitian ini terdiri dari 57 perusahaan sektor energi yang terdaftar di bursa efek Indonesia tahun 2018 – 2023, dengan sampel sebanyak 17 perusahaan selama 6 tahun. Hasil penelitian menunjukkan bahwa green investment berpengaruh negative dan signifikan terhadap carbon emissions disclosure, sementara media exposure dan leverage tidak menunjukkan pengaruh signifikan terhadap carbon emissions disclosure.
ANALISIS DIGITALISASI LAPORAN KEUANGAN, TRANSPARANSI, DAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PUSKESMAS DI KOTA BEKASI A'isyah Maratusholeha; Cris Kuntadi; Rachmat Pramukty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11532

Abstract

Tujuan penelitian ini untuk mengetahui Analisis Digitalisasi Laporan Keuangan, Transparansi, dan Akuntansi Berbasis Akrual terhadap Kualitas Laporan Keuangan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data primer yang diperoleh dari penyebaran kuisioner. Populasi dan sampel penelitian ini adalah pegawai keuangan puskesmas di Kota Bekasi. Teknik pegambilan sampel yang digunakan yaitu teknik purposive sampling dengan nonprobably sampling dengan kriteria bekerja di puskesmas, memiliki jabatan keuangan di puskesmas, memiliki periode pemegang keuangan di puskesmas minimal 1 tahun dan menghasilkan 55 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah analisis deskriptif, analisis statistic deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji parsial dan uji koefisien determinasi. Hasil penelitian ini menunjukkan digitalisasi laporan keuangan berpengaruh terhadap kualitas laporan keuangan, transparansi berpengaruh terhadap kualitas laporan keuangan, akuntansi berbasis akrual berpengaruh terhadap kualitas laporan keuangan.
Pengaruh Dividend Per Share, Dividend Payout Ratio dan Net Profit Margin terhadap Harga Saham pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2019-2023 Nur Alfriani Handayani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.764

Abstract

This research uses a quantitative approach to analyze the effect of dividend per share, dividend payout ratio, and net profit margin on stock prices of LQ45 companies listed on the Indonesia Stock Exchange. The population of this study consists of 45 companies included in the LQ45 index during the 2019-2023 period, with a sample size of 125 data points. The results indicate that dividend per share (DPS) has a positive effect on stock prices, while the dividend payout ratio (DPR) and net profit margin (NPM) have a negative effect on stock prices.
Pengaruh Sosialisasi, Pengetahuan, Sanksi Perpajakan, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Pada KPP Bekasi Utara Riska Dwi Nurcahyani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.766

Abstract

The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source of data being primary data obtained from the distribution of questionnaires. The population and sample of this study are taxpayers registered at KPP Pratama Bekasi Utara. The sampling technique used is purposive sampling with nonprobability sampling involving 112 respondents. The analysis methods used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), coefficient of determination (r2) tests, and multiple linear regression tests. The results of this study indicate that tax socialization has a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax knowledge does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax sanctions have a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax amnesty does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, and tax socialization, tax knowledge, tax sanctions, and tax amnesty simultaneously (together) have a positive and significant effect on the compliance of individual taxpayers.
Pengaruh Tarif Pajak Efektif, Mekanisme Bonus, Kontrak Utang, dan Penghindaran Pajak Terhadap Harga Transfer: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesi Tahun 2019-2023 Riska Fatikasari; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.767

Abstract

The purpose of this study was to test and analyze the effect of effective tax rate, bonus mechanism, debt covenant, and tax avoidance on transfer pricing. This research method used quantitative research methods, with the types and sources of data used are secondary data obtained through the annual financial statements of companies listed on the Indonesian Stock Exchange. The population and samples in this study are the financial statements of basic industrial and chemical sector companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 110 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that: (1) effective tax rate has no effect on transfer pricing; (2) bonus mechanism has a positive effect on transfer pricing; (3) debt covenant has a positive effect on transfer pricing; (4) tax avoidance has a positive effect on transfer pricing.
Pengaruh Capital Intensity, Leverage, dan Likuiditas dengan Profitabilitas Sebagai Variabel Moderasi Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Syahdilla Aulia Rahman; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.768

Abstract

The purpose of this research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.
PENGARUH PERANCANGAN, PENERAPAN, DAN PERAN APLIKASI SISTEM TERHADAP PENCATATAN SIKLUS PENGELUARAN Denya Saputri; Cris Kuntadi; Rachmat Pramukty
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1488

Abstract

Penelitian sebelumnya atau terkait sangat penting dalam penelitian atau makalah akademis. Studi sebelumnya atau terkait membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variabel. Artikel ini memberikan gambaran tentang faktor-faktor yang mempengaruhi pengungkapan siklus pengeluaran, yaitu perancangan, penerapan dan penerapan sistem aplikasi tinjauan literatur tentang Sistem Informasi Akuntansi. Tujuan dari literature review ini adalah untuk mereview bagaimana pengaruh dari perancangan, penerapan , dan peran sistem aplikasi terhadap siklus pengeluaran dan guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Perancangan sistem aplikasi berpengaruh terhadap siklus pengeluaran; 2) penerapan sistem aplikasi berpengaruh terhadap siklus pengeluaran; dan 3) peran sistem aplikasi berpengaruh terhadap siklus pengeluaran.
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Adi Utama Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustina Yohana Simbolon Agustina, Irene Alfianti, Fifi Nur Alifia Rizky Zalfa Alpandi Adharyanto Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Amor Marundha Ananda Pravista Dewi Anggi Kirana Septiani Anggraini, Vella Dwi Annisaa Nurrul Fasya Arfian, Arfian Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Armeita, Ade Arnoldy Arumi, Mira Aureta Zhabila Eka Putri Azhar, Satrio Waliyudin Azzahra, Salsabila Putri Bambang Karsono Bambang Rudiansah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bella Nugraheni Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cut Zia Auralia Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denya Saputri Dermawan, Alif Fito Dessy Ayu Wulandhari Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Dirgantara, Febri Diva Nuraulya Diva Nuraulya Donald, Eriklex Dwi Renaldy Putra Dwikora Harjo Efrianto, Gatot Enjelina, Widhya Nur Eprianto, Idel Eprianto Estiawan, Belva Yulivio Estu Kinasih Evline Caroline Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fenny Zyahwa Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Gustini Sianturi Hadita, Hadita Hafidzi, Muhammad Kamil Hamzah, Muhammad Ichwan Hanifah, Afifah Muannis Hapzi Hari Safariningsih, Ratna Tri Hasibuan, Febri D Heru Irianto Hesti Nur Rahmah Hidayat, Manarul Hidayatullah, Akmal Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Irene Agustina Irham Wiryawan, Ananta Irham, Ananta Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Komalasari, Ros Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lamria Indah Nainggolan Larasati, Hanum Lathifah Zahra,, Harsa Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Malau, Aulia Rohman Manarul Hidayat Mangkupradja, Didi Rochyadi Martinus Hia, Kevin Marunda, Amor Marundha, Amor Meli Andriyani Muhamad Daffa Fairus Muhammad Hikam, Muhammad Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Nada, Ahmad Naili, Gifara Ismatun Nanditya Andini Natalia Titik Wiyani Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini Nirmala , Kesumah Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Nurahim, Yudi Nurcahyani, Lala Intan Nurfath, Al Fachri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nurfitria Ramadhanty, Denisa Raya, Raja Amin Riandini, Anyeu Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Rudiansyah, Bambang Saefani Nur Hanifah Safaat, Birkham Pahmi Safariningsih, Ratna Tri Hari Salsabila, Annisa Septi Rahayu Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati Sitorus, Betris Kristin Sosor Ambar Wati Sri Wulandari Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syihab, Firiyal Luthfi Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Tri Widyastuti Trisasmita, Rio Tsaqif, Raihan Abdul Tunida Aliyani Uci Rosalinda, Ursula uswatun khasanah Utamy, Dhea Putri Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wahyudianto, Raafi Catur Wandy, Yusef Wardhana, Fajar Wira Warhana, Fajar Wira Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Daffa Satrio Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yahya, Ananda Intan Fadhilah Yulaeli , Tri Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusuf, Fauzi Maulana Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa