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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Multidisciplinary Sciences and Arts Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production Journal of Management Research and Studies Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
Ana Sopanah, Ana
Universitas Widya Gama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi Dapamoni, Jetofandri Umbu Neka; Sopanah, Ana; Hasan, Khojanah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2799

Abstract

This study is based on the traditional death ceremony Li Mati Li Heda in Anakalang, Central Sumba, which, beyond its cultural and spiritual significance, also involves resource management practices resembling accounting. The purpose of this research is to reveal the values of local wisdom, measurement standards, and recording practices embedded in the ceremony. A qualitative approach with an ethnographic method was applied, utilizing participatory observation, in-depth interviews, and documentation, while data validity was ensured through triangulation and member checks. The results indicate five core values of local wisdom, namely respect for ancestors, social solidarity, adherence to tradition, cultural identity, and spirituality; in addition, resource measurement was conducted using customary standards, and systematic records of revenues and expenditures were maintained by designated community members. In conclusion, the Li Mati Li Heda ceremony demonstrates that accounting practices can emerge from local traditions, functioning as a form of social accountability, ensuring transparency, and reinforcing cultural identity within the community. This study contributes to the literature on cultural accounting by showing how systematic recording and accountability practices are embedded in local traditions, beyond symbolic or social obligations found in similar ceremonies.
Cultural Accounting in the Ogoh-Ogoh Tradition: A Symbolic Interactionist Approach Rossalia, Kusila Meyrin; Sopanah, Ana; Bahri, Syamsul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2804

Abstract

This study aims to explore the practice of cultural accounting in the Balinese Ogoh-Ogoh tradition by revealing the values of local wisdom that shape the financial management system of the indigenous community. This study uses an interpretive qualitative methodology with a symbolic interactionism approach. The setting of this study was conducted in Banjar Gemeh, Denpasar, Bali, and involved nine (9) main informants determined through purposive sampling techniques. Data collection was carried out through non-participatory observation, semi-structured interviews, and documentation. Data analysis was carried out in five stages: narrative description, interaction process, symbol meaning, division of themes and categories of meaning, and analysis of thoughts, self, and society. The results of the Ogoh-Ogoh tradition research contain local wisdom values of ngayah, menyama braya and Tri Hita Karana. In addition, this study also reveals the accounting financing carried out by the banjar community as a form of social and symbolic accountability to local wisdom values. The value of ngayah is reflected in voluntary participation and awareness in providing funds without imbalance, while menyama braya strengthens solidarity and collective responsibility in financing, and Tri Hita Karana serves as the basis for harmony in managing human, natural, and spiritual resources. These three values influence the way communities organize, allocate, and account for funds socially and symbolically. This study contributes by uncovering symbolic and social accountability embedded in Ogoh-Ogoh cultural financing, beyond technical cost analysis used in prior studies. The novelty of this research lies in emphasizing symbolic interactionism to explain how cultural values shape accounting practices in a local community context. This study highlights the importance of integrating local cultural values into accounting systems to form relevant, contextual, and sustainable practices.
Analisis Akuntabilitas dan Transparansi Keuangan Partai Politik yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah Ndout , Ahmad; Sopanah, Ana; Dewi, Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

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

Abstract

Penelitian ini mengenai akuntabilitas dan transparansi keuangan partai politik yang bertujuan untuk menilai praktek pengelolaan keuangan yang bersumber dari APBN berdasarkan ISAK 35. Pada penelitian ini peneliti menggunakan metode penelitian deskriptif kuantitatif, dengan menggunakan teknik pengumpulan data yaitu survei, wawancara dan dokumentasi yang dialkukan pada informan Parati Gerindra. Hasil dari penelitian ini menunjukan bahwa, Partai Gerindra dalam mengelola keuangannya sudah dipertanggungjawabkan secara akuntabel dan transparan, namun laporan keuangannya belum mengacu pada ISAK Nomor 35.
Pengaruh Employee Engagement dan Lingkungan Kerja terhadap Kinerja Dosen dengan Organizational Citizenship Behavior sebagai Variabel Intervening Indra Wijayanto; Muchlis Mas’ud; Ana Sopanah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.3133

Abstract

This study aims to test and empirically prove the role of employee engagement and the work environment in improving lecturer performance, as well as explore the intervening role of OCB at ITSK dr. Soepraoen Malang. This study uses a quantitative approach with an explanatory research method. The research population of all lecturers was 83 people from 3 faculties. Data collection was carried out through surveys using questionnaires and analyzed using the Partial Least Square (PLS) method using Smart-PLS software. The results of the study show that: (1) employee engagement triggers intrinsic motivation to provide optimal work results. (2) The work environment has an important role in supporting the productivity and effectiveness of lecturers' work. (3) employee engagement not only encourages lecturer productivity, but also strengthens teamwork dynamics through OCB behavior. (4) adequate facilities, a healthy work climate, and positive interpersonal relationships act as catalysts for the emergence of OCB behavior. (5) Lecturers who have a high OCB level will more easily meet the set indicators. (6) the involvement of lecturers and adequate work facilities can improve OCB behavior which has an impact on improving lecturer performance. The practical implications of this study remind us that the success of educational institutions is not only determined by technical factors such as curriculum or facilities, but also by humanistic factors that encourage lecturers to perform better.
Sustainability Accounting in the Bantengan Community: Integrating the Triple Bottom Line with Local Government Support Sopanah, Ana; Bahri, Syamsul; Sulistyan, Riza Bahtiar; Khasanah, Midhatul
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101289

Abstract

The purpose of this research to explores sustainability accounting within the Bantengan traditional art community by utilizing the Triple Bottom Line (TBL) framework, which are economic, social, and environmental aspects. It reveals that the Bantengan community possesses informal and culturally specific financial practices that reflect their local values. Despite the absence of formal accounting systems, the community engages in self-help initiatives, show an awareness of financial sustainability through collective social actions like mutual support and environmental preservation. This research highlighted the necessity for collaboration between the Bantengan community and their local government. The current collaboration tends to be more bureaucratic, lacking ongoing technical assistance. The findings indicate a significant potential to integrate local wisdom into sustainable practices, which can enhance community resilience and help preserve cultural heritage. The research recommends that participatory governance models be established, allowing community members to engage actively in decision-making. This approach fosters ownership and accountability in sustainability efforts, finally supporting both cultural preservation and the financial viability of the Bantengan tradition.
Perlakuan Akuntansi Untuk Aset Bersejarah Pada Museum MPU Tantular Kabupaten Sidoarjo Mulyani, Alif Fidiyanti; Sopanah, Ana; Anggarani, Dwi
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3926

Abstract

AbstrakAset pemerintah yang menonjol dari kelas aset lainnya dikenal sebagai aset bersejarah. Aset sejarah sangat penting karena kualitas budaya, pendidikan, lingkungan, dan sejarahnya; Akibatnya, Museum Mpu Tantular Sidoarjo harus melakukan perlakuan akuntansi atas aset sejarah. Penelitian ini bertujuan untuk mengevaluasi pendekatan akuntansi PSAP 07 Tahun 2010 untuk aset sejarah pada Museum Mpu Tantular Sidoarjo. Pendekatan studi kasus digunakan dalam metodologi penelitian kualitatif deskriptif. Wawancara dengan informan penelitian dan data sekunder yang diperoleh dari bahan pendukung digunakan untuk mengumpulkan data yang diperlukan. Temuan penelitian menunjukkan bahwa informan memahami konsep aset pusaka dari perspektif kriteria aset besejarah PSAP No. 07 Tahun 2010 dan gagasan cagar budaya. Fakta bahwa aset besejarah tidak diungkapkan kepada CaLK dengan penilaian berbasis biaya adalah kesimpulan lain. Namun, PSAP Standar Akuntansi Pemerintahan No. 07 Tahun 2010 tidak diikuti oleh standar akuntansi dalam pengungkapan, penilaian, dan penyajian aset historis.Kata Kunci ꞉ Aset Bersejarah, Pengakuan, Penilaian, Pengungkapan, PSAP Abstract Government assets that stand out from other asset classes are known as historic assets. Historical assets are particularly important because of their cultural, educational, environmental, and historical qualities; as a result, the Mpu Tantular Museum Sidoarjo must perform accounting treatment for historical assets. This study intends to evaluate PSAP 07 of 2010's accounting approach for historical assets at the Mpu Tantular Museum in Sidoarjo. A case study approach is employed in the descriptive qualitative research methodology.This study aims to analyze the accounting treatment for historical assets at the Mpu Tantular Museum, Sidoarjo, reviewed PSAP 07 of 2010. A case study approach is employed in the descriptive qualitative research methodology. Interviews with research informants and secondary data gleaned from supporting materials were used to collect the necessary data. The study's findings show that the informants comprehend the concept of heritage assets from the perspective of the PSAP No. 07 of 2010's historic asset criteria and the idea of cultural heritage. Another finding is that historical assets are not reported to CaLK with valuation using cost. However, accounting practices in the disclosure, valuation, presentation of historic assets are not in line with PSAP Government Accounting Standards No. 07 of 2010.Keywords ꞉ Herittage assets, Recognition, Valuation, Disclosure, PSAP
Pengaruh Sales Growth, Ukuran Komite Audit Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Dengan Kinerja Keuangan Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Di BEI Periode 2016-2021 Tyas, Febriani Tri Setyaning; Sopanah, Ana; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3954

Abstract

AbstrakPenelitian ini berguna agar dapat memahami dan menganalisa dampak sales growth, ukuran komite audit dan ukuran perusahaan kepada corporate social responsibility dan kinerja keuangan di variabel moderasi. Jenis Riset ini memakai pendekatan kuantitatif. Populasi pada riset ini yaitu perusahaan makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2016-2021 dan dilihat pada www.idx.com. Sampel penelitian mengunakan teknik purposive sampling diperoleh sampel 18 perusahaan. Dari penelitian menunjukan jika: (1) sales growth tidak berdampak terhadap CSR, dengan nilai signifikansi sebesar 0,370 > 0,05. (2) ukuran komite audit tidak berdampak terhadap CSR dengan nilai signifikansi sebesar 0,420 > 0,05. (3) ukuran perusahaan tidak berdampak terhadap CSR, nilai signifikansi sebesar 0,524 > 0,05. (4) Dengan simultan sales growth, ukuran komite audit dan ukuran perusahaan tidak berdampak terhadap CSR, hal ini dapat ditunjukan dengan nilai signifikansi sebesar 0,139 > 0,05.(5) kinerja keuangan mampu memperkuat pengaruh sales growth terhadap CSR dengan nilai signifikansi 0,000 < 0,05.(6) kinerja keuangan dapat memperkuat pengaruh ukuran komite audit terhadap CSR, bersama nilai signifikansi 0,025< 0,05.(7) kinerja keuangan dapat memperkuat pengaruh ukuran perusahaan terhadap CSR, dengan nilai signifikansi 0,030 < 0,05.(8) Secara simultan kinerja keuangan dapat memperkuat pengaruh sales growth, ukuran komite audit dan ukuran perusahaan terhadap CSR dengan nilai signifikansi 0,000 < 0,05.Kata Kunci: Sales Growth, Ukuran Komite Audit, Ukuran Perusahaan, Kinerja Keuangan , Corporate Social Responsibility AbstractThis study aims to determine and analyze the effect of sales growth, audit committee size and company size on corporate social responsibility with financial performance as a moderating variable. This type of research uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period accessed through www.idx.com. The research sample using purposive sampling technique obtained a sample of 18 companies. The results showed that: (1) sales growth had no effect on CSR, with a significance value of 0.370 > 0.05. (2) the size of the audit committee has no effect on CSR with a significance value of 0.420 > 0.05. (3) firm size has no effect on CSR, the significance value is 0.524 > 0.05. (4) Simultaneously sales growth, audit committee size and company size have no effect on CSR, this can be shown by a significance value of 0.139 > 0.05. (5) financial performance can strengthen the influence of sales growth on CSR with a significance value of 0.000 < 0.05. (6) financial performance can strengthen the effect of audit committee size on CSR, with a significance value of 0.025 < 0.05. (7) financial performance can strengthen the effect of firm size on CSR, with a significance value of 0.030 < 0.05.( 8) Simultaneously financial performance can strengthen the influence of sales growth, audit committee size and company size on CSR with a significance value of 0.000 <0.05.Keywords: Sales Growth, Audit Committee Size, Company Size, Financial Performance, Corporate Social Responsibility.
ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH Sopanah, Sopanah
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.429

Abstract

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
Kinerja Pengaruh Independensi, Obyektivitas, Integritas Dan Kompetensi Terhadap Auditor Studi Pada Inspektorat Kabupaten Blitar uspitosarie, Endah P; Putri Nadia, Tanya; Anggarani, Dwi; Sopanah, Ana
GEMA EKONOMI Vol 11 No 2 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Perlunya melakukan good governance pada intansi pemrintahan pusat maupun instansi pemerintah daerah bertujuan agar dapat menyelenggarakan tata kelola pemrintah yang baik. Tiga aspek utama yang dapat menciptakan kepemerintahan yang baik (good governance) yaitu pengawasan, pengendalian dan pemeriksaan. Lembaga pemerintahan yang turut dalam melakukan pemeriksaan adalah Inspektorat Daerah. Inspektorat merupakan badan (lembaga, pemerintahan) yang melakukan pekerjaan pemeriksaan dan pengawasan dan biasanya dilakukan oleh seorang auditor. Oleh karena itu, dalam memberikan pendapat mengenai kewajaran laporan keuangan yang diperiksa auditor harus memiliki prinsip independensi, obyektivitas, integritas dan kompetensi terhadap kinerja auditor. Populasi yang digunakan dalam penelitian ini adalah 22 responden. Hasil uji menyatakan bahwa independensi, obyektivitas, integritas dan kompetensi memiliki pengaruh yang signifikan atau positif terhadap kinerja auditor dan independensi, obyektivitas, integritas dan kompetensi memiliki pengaruh secara simultan terhadap kinerja auditor. Berdasarkan hasil tersebut maka dapat disimpulkan bahwa sorang auditor yang melakukan pemeriksaan secara profesional akan bersifat independen dengan tidak memihak pihak lain. Kemudian auditor akan memiliki sikap obyektivitas yang tidak dapat dipengaruhi oleh pihak manapun, mempunyai integritas yaitu tanggung jawab, kejujuran dan bijaksana dalam melakukan pemeriksaan serta memiliki kompetensi berupa pengetahuan atau kemampuan dalam pemeriksaan audit.
Pengaruh Dukungan Pemerintah, Ekosistem Berbasis Digital, Literasi Teknologi Informasi Dan Transformasi Bisnis Terhadap Pengembangan Usaha Dewi, Indah; Budi Astuti, Peni; Fatoni, Irfan; Sopanah, Ana
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Keberadaan UMKM menjadi salah satu penggerak perekonomian di Indonesia, dengan potensi yang dimiliki UMKM diharapkan dapat terus berkontribusi untuk mengatasi berbagai permasalahan yang dihadapi dan mampu berkembang. Tujuan penelitian ini adalah untuk mengetahui apakah dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat mempengaruhi pengembangan usaha mikro di Kota Malang. Pendekatan penelitian ini adalah dengan menggunakan pendekatan kuantitatif dengan metode survey dengan menggunakan kuesioner yang dibagikan kepada 50 pelaku usaha di bidang kuliner serta Diskopindag. Teknik analisis data menggunakan SPSS 23 dimulai dari uji validitas dan reliabilitas kuesioner, uji asumsi klasik, uji t, uji f dan uji Koefisien Determinasi. Kemudian disimpulkan dan saran.Hasil penelitian ini menunjukkan bahwa dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat m empengaruhi pengembangan usaha mikro di Kota Malang
Co-Authors Achmad Fairuzabadi Ade Nurlaelatul Janah Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Dapamoni, Jetofandri Umbu Neka Dettha Restya Utami Dewi, Indah Diana Dwi Astuti Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie FAJAR NUGROHO Firman Nurdiyansyah Fitriana Nur Ica Dewi Gunarianto Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Indah Dewi Indah Dewi Nurhayati INDAH DEWI NURHAYATI Indana Novianti INDRA WIJAYANTO Intan Sari Mahardika Intan Widya Lestari Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Kusnul Azizah Listyana Era Murti Mahardika, Intan Sari Maria Lorita Bete Marjani AT Mas’ud, Muchlis Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyani, Alif Fidiyanti Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur, Mawar Maulana P, Hartini Prasetyaning Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sekar Arum Arifa Supriyadi, Mohammad Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Taek, Apriyani Yuninda Tyas, Febriani Tri Setyaning uspitosarie, Endah P Utami, Riski Nur Utomo, Dwi Wahyudi, Untung Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain