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All Journal Ilmu dan Budaya Populis : Jurnal Sosial dan Humaniora Journal of Governance Jurnal Akuntansi dan Pajak AL ISHLAH Jurnal Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Technomedia Journal JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen Strategi dan Aplikasi Bisnis Shirkah: Journal of Economics and Business Pena Justisia: Media Komunikasi dan Kajian Hukum AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Pelayanan Hotel Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Syntax Transformation jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Ilmiah Journal of Economics Research and Social Sciences Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Akurasi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Manajemen Maranatha
Kumba Digdowiseiso, Kumba
Faculty Of Economics And Business, National University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY Syamsudin; Khairul Saleh L. Tobing; Ria; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1331

Abstract

This study focuses on the exploration of voluntary disclosure, which refers to the practice of companies willingly sharing financial information with stakeholders. Scholars conducted a comprehensive analysis of existing literature to identify the main factors that affect this voluntary sharing of information. Four crucial factors have been identified as major catalysts for voluntary disclosure. Firstly, the size of a company is a significant factor, as larger companies are more likely to engage in extensive disclosure due to their ample resources and the need for transparency, particularly in complex business operations. Secondly, the importance of profitability cannot be overstated, as companies that are profitable are more likely to reveal information in order to enhance their reputation and build trust with investors and creditors. Thirdly, the degree of leverage, which indicates the extent to which a company relies on borrowed funds, can discourage the voluntary release of information. This is because high leverage increases financial risk, leading to a more cautious attitude towards disclosure. Lastly, the ownership structure has the ability to influence the disclosure practices. Companies that have family ownership or majority shareholders who prioritize privacy typically tend to refrain from engaging in extensive voluntary disclosure. Gaining insight into these factors is crucial, as they provide clarity on the reasons behind companies' disclosure strategies, addressing the requirements and anticipations of different stakeholders while managing the intricacies of financial openness.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
THE DETERMINANTS OF COMPANY LIQUIDITY Elwisam; Herry Krisnandi; Suadi Sapta Putra; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1422

Abstract

This research paper examines the economic heterogeneity of businesses in Indonesia, emphasizing the obstacles and industries implicated, including commodities, technology, and sustainability. This article elucidates the notion of corporate liquidity and the various determinants that impact it, encompassing cash management, capital structure, operational cycle, working capital management, as well as external factors such as market conditions and monetary policy. The research highlights the importance of comprehending the factors that influence a company's ability to meet its short-term financial obligations. This understanding is crucial for financial managers and stakeholders in order to develop effective strategies and mitigate liquidity risks. The paper describes the research methodology employed, specifically the Systematic Literature Review (SLR), to gather, examine, and integrate scientific literature that pertains to the research subject. The document concludes by emphasizing the practical ramifications of the research, including its potential to aid financial institutions in credit assessment and provide valuable insights to regulators and policymakers in creating a business environment conducive to company liquidity.
THE INFLUENCE OF THIRD PARTY FUNDING, CAPITAL ADEQUACY RATIO AND NON PERFORMING FINANCING ON COMPANY PROFITABILITY Elwisam; Melati; Muhani; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1423

Abstract

This research aims to investigate the influence of third party funds, Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) on company profitability in the context of Islamic banking and finance. Using a Systematic Literature Review (SLR) approach, this research identified 10 relevant accredited national journals via Google Scholar and the "Publish or Perish" application. Inclusion and exclusion criteria were applied to ensure the quality of the selected journals. The results of the analysis and summary of the selected journals are presented in a table, showing the main findings, research methodology and conclusions. The first finding shows that TPF, CAR, and NPF have a positive influence on financing and profitability. The next findings illustrate the impact of NIM, NPL, and CAR on banking company value, with NIM and NPL having a significant influence, while CAR has a positive influence. Other research highlights the importance of effective management of variables such as NPF, FDR, CAR, BOPO, and Bank Size in increasing the profitability of the financial sector. The discussion describes the analysis of the findings, including the complex relationships between variables. Several studies show that NPF can influence ROA, while FDR can affect bank liquidity efficiency. CAR is identified as a key factor in increasing profitability by absorbing the risk of loss. BOPO also plays an important role, with a low ratio indicating management efficiency and potential for increased ROA. This research provides a comprehensive picture of the impact of certain variables on company profitability in the financial sector. The implications include the importance of effective management of risk and liquidity, as well as the need for an in-depth understanding of these variables to improve the company's financial performance.
THE DETERMINANTS OF THE COMPOSITE STOCK PRICE INDEX IN INDONESIA Herry Krisnandi; Melati; Elwisam; Kumba Digdowiseiso; Latifah Abdul Ghani
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 1 (2024): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i1.1449

Abstract

This study employs a Systematic Literature Review (SLR) methodology to examine the factors that influence the composite stock price index in Indonesia. Identification of ten reputable journals using the Google Scholar search engine. The analysis findings from multiple journals, including the study conducted by Wahyuni et al. (2023) in the Consumer Goods Industry sector, indicate that inflation, dollar exchange rate, and Return on Equity (ROE) exert a substantial impact on IHSG. In a recent study conducted by Giffarina (2021), it was found that inflation and interest rates have a detrimental impact on the JCI, while the exchange rate also exerts a negative influence. This research validates prior perspectives, affirming that inflation and exchange rates exert a multifaceted influence on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange (IDX). This study offers a comprehensive perspective on the factors that impact the IHSG, thereby enhancing the comprehension of the Indonesian capital market for individuals involved in investment decision-making and policy formulation.
THE DRIVERS OF COMPANY CAPITAL STRUCTURE Melati; Elwisam; Suadi Sapta Putra; Kumba Digdowiseiso; Yulita
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 1 (2024): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i1.1450

Abstract

Companies have a demand to comprehend the factors that impact their choice between equity and debt capital. The objective of this research is to condense and combine existing discoveries pertaining to the factors that influence a company's capital structure. The study employed the Systematic Literature Review (SLR) method, which facilitates meticulous, discerning, and well-documented searches of literature to obtain more precise and all-encompassing insights. The research findings indicate that business risk, profitability, company size, and company growth exert a substantial influence on the capital structure policy. Nevertheless, certain factors, such as asset structure, non-debt tax shield, and uniqueness, do not consistently demonstrate an influence. The discussion emphasizes the intricacy of the connections between these variables and the necessity of adopting a contextual approach when managing capital structure. To achieve long-term financial goals, it is crucial to have a comprehensive comprehension of the business context and company characteristics when making decisions about capital structure.
Uncovering the Lack of Public Accountability: An Application of Accounting Standards for Entities in Indonesia Achyarsyah, Padri; Nur, Muhammad; Indriyanto, Erwin; Digdowiseiso, Kumba; Haat, Mohd Hassan Che
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.20

Abstract

Financial reports hold significant value for all types of business entities, including national and multinational corporations as well as Micro, Small, and Medium Enterprises (MSMEs). Financial reports serve as a means for the report generator to inform interested parties, including the general public, investors, business proprietors, and tax authorities, of transactions that transpire during a specified period. The Indonesian Accounting Association published Accounting Standards for Entities Without Public Accountability (SAK ETAP) to assist start-up enterprises. Consequently, this study aims to investigate the execution of SAK ETAP. A systematic literature review comprises the following phases: formulation of research questions, localization of studies, selection and evaluation of studies, analysis and synthesis, and dissemination of findings via scientific articles. This study concludes that business entities and organizations examined for the implementation of SAK ETAP encompassed various sectors such as pharmacies, Limited Liability Companies (PT), cooperatives (Village Unit Cooperatives – KUD, Savings and Loans Cooperatives – KSP, Republic of Indonesia Employee Cooperatives – KPRI), Commanditaire Vennootschap – CV, People's Credit Bank (BPR), distro, Trading Business (UD), Village-Owned Enterprise (BumDes), Public Fuel Filling Station (SPBU), and Islamic boarding school.
Marketing strategies after the covid-19 pandemic towards the development of indonesian tourism destinations Digdowiseiso, Kumba
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242541

Abstract

Indonesia's tourism sector is famous worldwide as it has many tourist destinations in all countries. The government also raises the management of tourist areas through various government policies so that Indonesian tourism is increasingly advanced and recognised in the eyes of nature. This study aims to find out the marketing strategy after the co-19 pandemic for the development of Indonesian tourism destinations. The research method used in this research is qualitative. Activities in data analysis are data reduction, data presentation, and conclusion drawing or verification. The results of the literature analysis show that the authorities have provided particular policies for improving tourist areas, and various tourist destinations have also implemented strategies and programmes that can adapt to the so-called new era. There has been a change in tourist attitudes.
A LITERATURE STUDY ON THE DETECTION AND PREVENTION OF PUBLIC SECTOR CORRUPTION THROUGH THE FRAUD TRIANGLE Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1307

Abstract

The intricacy of governing and the substantial financial damages resulting from corrupt practices within the Indonesian public sector. The objective of this research is to examine the identification and mitigation of corruption in the public sector using the Fraud triangle methodology. The employed approach is Systematic Literature Review (SLR), enabling a thorough examination of the existing research pertaining to this subject matter. The findings of the SLR indicate that a comprehensive comprehension of pressure, opportunity, and rationalization, as outlined in the Fraud triangle, is essential for the identification and mitigation of corruption. The detection process entails identifying factors that increase the likelihood of corruption, while prevention involves implementing structural enhancements, reinforcing internal and external controls, and fostering an organizational culture that prioritizes ethics and integrity. The discussion emphasizes the crucial role of both society and the private sector in establishing a conducive environment that discourages corruption. Ultimately, utilizing the Fraud triangle as a framework to identify and deter corruption in the public sector can serve as the foundation for transparent governance and honesty, leading to favorable outcomes for long-term progress.
Co-Authors Abdillah Dattul Kahfie Abdul Hafaz Ngah Achmad Fauzi Achmad Taufik Adam Nurkholik Adam Yola Mughni Aditria, Donan Aditya Kusuma Rachman Adityo Alif Rahman Kusumo Affiani, Ariqoh Eka Agustina Agustina Ahmad Cik Ahmad Nabil Bintang Akristi Eni Alam Nur Amali Ananda Alifia Ahmad Andi Nurcahya ANDINI NURWULANDARI Andre Golioth Anggoro, Tommy Annisa Ussolikhah Arlisa Nurul Imani Arlisa Nurul Imani Arni Karina Arni Karina Arum Fitri Nuryanti Asyari Aulia, Syarifa Ayla Virariani Azizul Yadi Yaakop Azlinzuraini Ahmad Azwadi Ali Bagus Syarifuddin Bambang Subiyanto Bambang Subiyanto Bambang Subiyanto, Bambang Bambang Susilo Banu Abdillah Beladdina An’nisa Beureukat Beureukat Bua, Christian Nataniel Tandi Chaerillya Chaerillya Cik, Ahmad Citra Paramitha Selviana Clarissa Alexandra Cucuk Endratno Dameria Muhani, Rosa Deni Aries Deva Safrina Dewi Sekar Arum Dewi, Anisa Indah Lestari Dhieka Avrilia Lantana Diah Ramadhani Fadillah Dian Nafiati Dimas Akendy Dimas Fajar Satrio Dinda Dwi Pertiwi Dinda Karunia Putri Dita Nurul Aini Mustika Dewi Dita Nurul Aini Mustika Dewi Divya Chaerani Mulia Safitri Djanuar, Tasya Meyrizka Dwi Budi Sulistiyana Edi Sarwa Susila Efendi, Nalam Eko Sugiyanto Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam, Elwisam Erwin Indriyanto Eunike Threisa Lintong Eva Kartikasari Fadjar Arief Perdana Putra Fahlevi Lubis, Reza Falya Azkia Putri Fatimah Azzahra Fauzia Listianto Febrian Caesar Ramadhan Feby Kartika Ismawati Felicia Khalkali Hendris Fidriyanti, Amelia Firyal Nadhifah Fairuz Fitra Pratama Putra Fitri Agustiani Fitri Yesica Sabrina Panjaitan Fitria Erisa Suci Gadis Dwi Inanta Gagih Pradini Ganang Ari Putranto Gims Viega Riviere Tambun Grace Artha Debora ha Rofusila Abu Hasan Haat, Mohd Hassan Che Hadi Prayitno Hafiza Aishah Hashim Hamrin Hamrin Hasnop Putra Minang Heni Suryanti Herry Krisnandi Herry Krisnandi Hery Widijanto Hilda Mataris Ifan Firmansyah Ila Florencia Soka Raga Ilham Nur Muhammad Ilma Fitria Indah Dian Indah Fitriyani Indah Rahmawati Rambe Indra Priadi, Jodi Indriyanto, Erwin Intan Sulistia Ningrum Irma Sifa Fauziah Jassmin Johari Juhaizi Mohd Yusof Jumadil Saputra Junaedah Junaedah Junaedi, Muhammad Azis Karina Anjasmara Karina, Arni Karyatun, Subur Kennedy Irnandi Khairul Saleh L. Tobing Khairunnisa Khairunnisa Khalid Azistha Amri Khalid Farooq Khatijah Omar Krisnandi, Herry Kurniawan, Rudi Ade Kusumaningrum, Anisa Putri Latifah Abdul Ghani Lestari, Hani Lestari, Rikka Indah Lestinar Fefrina Letitia, Dita Amanda Lily Sri Utami Lorenta, Meta Lukman Mandasari, Noviyanti Maniihuruk, Cindy Widya Marsudi Utoyo Mawardi, Rimah Mayorette Shabrina Ananda Meika Rozandi Melati Melati Melati Mochammad Wafie Arsyad Molina Muhamad Fikri Rachmansyah Muhammad Ananda Putra Kushendar Muhammad Aufa Pumuka Muhammad Bahtiar Satrio Muhammad Dimyati Sudja Muhammad Nur Muhammad Nur Muhammad Nur Muhammad Nuril Huda Muhammad Rayhan Muhammad Rizki Darmawan Muhammad Sabana Muhammad Wahyu Saputra Muhani Muhani Muhani, Muhani Nabila, Tasya Shafa Nada Virgita Nadia Maulidah Nurul Robi Zain Nanda Meyta Sari Nanda Salsabillah Naraswati, Atika Nguyen Duc Tri Ni Made Widya Premaiswari Nida Nafisah Oktaviani Niken Kusumawardani Niken Winarsih Noor Fadhiha Mokhtar Nor Hayati Sa’at Norakma Abd Majid Nourman Dwi Seftia Novi Lovita Dwi Novia Nur Damayanti Novita Sari, Minda Dian Nur Aishah Awi Nur Hidayat Fanesa Nur Ikawati Nur Muhamad Fachrurrozi Nurasyikin Jamaludin Nurhaeni Nurhaeni Nurrachma, Farhana Najmi Nurul Fadillah Nurul Hasanah Nurul Nazwa Napatah Octavia Miranti Olawole Olanre Fawehinmi Padri Achyarsyah Pangestu Raharjo Prameswari, Kintan Mayang Prasetya, Mufida Alfian Putra, Suadi Sapta RACHMAT HIDAYAT Rafitra Amira Putri Rahadian Ananto Rahayu Lestari Rahayu Lestari Rahayu Lestari Raihan Aqilla Khalis Ramadhani, Allysa Zahra Ramang Husin Demolingo Ramang Husin Demolingo Ramdhani, Topan Rangga Dimas Dimas Rani Yulia Rasyid, Amanda Rachmawati Resti Hardini Resti Hardini Resti Hardini Resti Hardini Reza Dwi Cahyanto Reza Emelia Ria Ria Ria Ria, Ria Rian Hidayat Rika Nur Hikmah Rinanto, Fandy Darmawan Rini, Nurul Alfisyah Ritonga, Sri Endah Robby Ferdiansyah Rohana Ahmad Rosyidah Muhammad Safiek Mokhlis Salam, Haris Hi Abd Salsa Nabila Aziz Salsabilla, Alyssa Santi Retno Sari Santi Retno Sari, Santi Santika, Sindi Saprudin Saprudin Saputri, Zahwa Assabilliyah Sari , Santi Retno Sari, Dian Mega Sarina Ismail Setyawarni, Idah Shafira Qadrina Shahnaz Meutia Andrapuri Shipa Nur Fadila Silviana Rachman Sindi Claudia Vanessa Siti Falindah Padlee Siti Hikmah Siti Mariah Ulfah Siti Nurain Muhmad Siti Rosyida Cindy Siti Sarah Chairunisa Siti Zuliyana Siwi Afinni Lestari Sri Rustiningrum Suadi Sapta Putra Suadi Sapta Putra Subur Karyatun Subur Karyatun Subur Karyatun Sulaeman, Ahmad Fauzi Sulistianto Ibrahim Suryanto Suryanto Syamsudin Syifa Nuraiyini Amelia Theodorus Gavrilla Banusetyo Theodorus Gavrilla Banusetyo Tiara Pradani Tri Septy Lutpiana Tri Waluyo Trianita, Della Septia Tyan Putri Isnaini Umi Rofiqotul Laili Virhan Arief Fadhila Wahyu Bagus Satrio Wahyu Fajar Ramadhan Wildan Nuradi Nuradi Windartiningsih, Reska Wulandita Julyanti Sabila Yetiani, Yetiani Yogi Alfaizi Yulia Kartika Sari Yulita Yumna Zahra Andita Putri Yunita Pratiwi Yunita Pratiwi Zaenal Arifin Zahirah, Fildzah Dini Zalailah Salleh Zaliha Zainuddin Zhalma Syafitri Alkobar Zuha Rosufila Abu Hasan Zumratul Meini