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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIPkM Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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DETERMINAN KUALITAS LABA : PERAN AUDIT FEE, KARAKTERISTIK KOMITE AUDIT, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN Selfia Ajeng Kinasih Putri Himawan; Bima Cinintya Pratama; Eko Hariyanto; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7147

Abstract

Kualitas laba menjadi isu penting di sektor perbankan karena laporan keuangan berperan besar dalam menjaga kepercayaan stakeholder dan stabilitas industri keuangan. Penelitian ini ditujukan untuk menguji pengaruh audit fee, sertifikasi komite audit, jumlah komite audit, jumlah rapat komite audit, arus kas operasi dan ukuran perusahaan terhadap kualitas laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Kualitas laba dihitung menggunakan Discretionary Accruals (DACC) menggunakan Modified Jones Model. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan bank selama periode 2022–2023. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling untuk menentukan sampel berdasarkan kriteria pemilihan tertentu, sehingga menghasilkan total 74 observasi yang memenuhi syarat analisis. Proses analisis data dilakukan dengan bantuan perangkat lunak STATA untuk menguji model regresi serta mengidentifikasi variabel-variabel yang berpengaruh terhadap kualitas laba. Hasil penelitian menunjukkan bahwa jumlah komite audit dan arus kas operasi berpengaruh positif dan signifikan terhadap kualitas laba. Sementara itu, audit fee dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap kualitas laba. Sedangkan sertifikasi komite audit dan jumlah rapat komite audit tidak berpengaruh secara signifikan terhadap kualitas laba. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai kualitas pelaporan keuangan serta diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam memperkuat tata kelola perusahaan.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putri Dea Apriliana; Ani Kusbandiyah; Bima Cinintya Pratama; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7238

Abstract

Amidst inconsistent empirical findings on tax avoidance in Indonesia, particularly in the consumer non-cyclicals sector, which has relatively stable demand and high asset intensity, this study analyzes the effect of profitability, sales growth, and capital intensity on tax avoidance with company size as a moderating variable in the post-pandemic period of 2021–2024. The study uses panel data covering 57 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during that period, yielding 228 observations, which are analyzed using panel data regression with a moderation approach using Stata version 17 software. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where a lower CETR value reflects a higher level of tax avoidance. The results show that profitability does not affect tax avoidance, while sales growth and capital intensity have a positive effect on tax avoidance. Company size only strengthens the relationship between profitability and tax avoidance but does not moderate the effect of sales growth and capital intensity. This study provides theoretical implications for the development of agency theory and positive accounting theory, as well as practical implications for the formulation of tax supervision policies based on company characteristics in the consumer non-cyclicals sector.
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sabrina Aliyarima Putri Sugiarto; Nur Isna Inayati; Bima Cinintya Pratama; Selamet Eko Budi Santoso
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2539

Abstract

A B S T R A KMasalah utama UMKM adalah digitalisasi dan keberlanjutan usaha. Kementerian Koperasi dan UKM mencatat bahwa dari sekitar 64 juta UMKM di Indonesia, hanya 1530% yang telah terdigitalisasi. Kondisi ini berdampak langsung pada pencatatan keuangan, efisiensi operasional, dan adaptasi pasar yang semuanya merupakan elemen penting dalam menjaga keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh entrepreneurship, mental accounting, dan digital business strategy terhadap sustainability of MSMEs di Kabupaten Banyumas, dengan financial performance sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan Structural Equation Modeling (SEM) berbasis SmartPLS, dan melibatkan 114 UMKM melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa entrepreneurship tidak berpengaruh terhadap financial performance maupun sustainability of MSMEs. Mental accounting dan digital business strategy berpengaruh positif terhadap financial performance, namun tidak langsung terhadap keberlanjutan. Financial performance terbukti berpengaruh positif terhadap sustainability of MSMEs dan memediasi pengaruh financial performance terhadap sustainability of MSMEs, tetapi tidak memediasi pengaruh entrepreneurship maupun digital business strategy. A B S T R A C TThe main issues facing MSMEs are digitization and business sustainability. The Ministry of Cooperatives and SMEs notes that of the approximately 64 million MSMEs in Indonesia, only 1530% have been digitized. This situation has a direct impact on financial recording, operational efficiency, and market adaptation, all of which are important elements in maintaining the sustainability of MSMEs. This study aims to analyze the influence of entrepreneurship, mental accounting, and digital business strategy on the sustainability of MSMEs in Banyumas Regency, with financial performance as a mediating variable. The method used was a quantitative approach with Structural Equation Modeling (SEM) based on SmartPLS, and involved 114 MSMEs through purposive sampling technique. The results showed that entrepreneurship has no effect on financial performance or business sustainability. Mental accounting and digital business strategy have a positive effect on financial performance, but not directly on sustainability. Financial performance proved to have a positive effect on business sustainability and mediated the effect of mental accounting on business sustainability, but did not mediate the effect of entrepreneurship or digital strategy.
FAKTOR PENERIMAAN E-WALLET PADA PEDAGANG: EXTENDED UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY Ghefira Putri Ardhana; Azmi Fitriati; Bima Cinintya Pratama; Rina Mudjiyanti
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2757

Abstract

A B S T R A KKemajuan teknologi di bidang fintech mendorong perubahan dalam penggunaan pembayaran non-tunai oleh masyarakat, terutama e-wallet yang semakin banyak digunakan dalam berbagai transaksi pada pedagang. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi Continuous Intention pedagang di Indonesia dalam menggunakan e-wallet dengan menggunakan kerangka Extended UTAUT, mengingat kesenjangan antara adopsi awal dan penggunaan jangka panjang serta dominasi studi sebelumnya pada sisi konsumen. Penelitian ini menggunakan pengukuran kuantitatif dengan sampel yang digunakan 215 pedagang yang dipilih melalui metode non-probability sampling dengan pendekatan purposive sampling. Data dikumpulkan melalui kuesioner dan survei lapangan, kemudian dianalisis menggunakan PLS-SEM menggunakan aplikasi Smart PLS 3. Hasil penelitian menunjukkan bahwa konstruk inti UTAUT serta konstruk tambahan berpengaruh terhadap Continuous Intention pedagang dalam menggunakan e-wallet, sehingga mengonfirmasi kemampuan kerangka Extended UTAUT dalam menjelaskan perilaku penggunaan berkelanjutan pada konteks pedagang. Model struktural memiliki daya jelaskan yang kuat (R Adjusted = 0,698), dengan Performance Expectancy sebagai variabel paling dominan. Temuan ini memberikan implikasi bagi penyedia e-wallet dan membuat pedagang meningkatkan keberlanjutan penggunaan e-wallet melalui penguatan manfaat kinerja, kemudahan penggunaan, dukungan teknis, layanan pelanggan online yang responsif, serta pemanfaatan efek jaringan pengguna guna mendukung kualitas pencatatan, pengendalian internal, dan pelaporan keuangan pedagang.A B S T R A C TTechnological advances in fintech have transformed non-cash payment practices, particularly through the increasing use of e-wallets in merchant transactions. This study examines the factors influencing Indonesian merchants continuous intention to use e-wallets by applying the Extended UTAUT framework, addressing the gap between initial adoption and long-term usage as well as the dominance of consumer-focused studies. Using a quantitative approach, data were collected from 215 merchants selected through non-probability sampling via questionnaires and field surveys, and analysed using PLS-SEM with SmartPLS 3. The findings indicate that both core UTAUT constructs and additional variables significantly influence merchants continuous intention to use e-wallets, confirming the relevance of the Extended UTAUT framework in the merchant context. The structural model demonstrates strong explanatory power (Adjusted R = 0.698), with Performance Expectancy identified as the most dominant factor. Practically, these results provide implications for e-wallet providers and merchants in enhancing sustainable usage by strengthening system performance, ease of use, technical support, responsive online customer service, and leveraging network effects to improve transaction recording, internal control, and financial reporting quality
Investment Manager's Ability and Characteristics of Mutual Funds as Determinants of Sharia Stock Mutual Fund Performance in Indonesia Halim Pandu Latifah; Eko Hariyanto; Erny Rachmawati; Bima Cinintya Pratama
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52029

Abstract

As a country with the largest Muslim-majority population worldwide, Indonesia is the most promising market for Islamic-based products. This study examines the effects of fund manager skills and fund characteristics on Islamic mutual fund performance in Indonesia. Quantitative analysis tested stock selection skill, market timing ability, expense ratio, fund age, and fund size using multiple linear regression on panel data (2018–2022) from 13 purposively sampled funds (65 observations), analyzed with EViews 12. Data sourced from fund reports, Bank Indonesia (BI), and OJK. The Treynor-Mazuy model measured manager abilities; Sharpe ratio assessed performance. Results show stock selection skill (coeff. = 1.198, p = 0.0005) and expense ratio (coeff. = 4.618, p = 0.0905) significantly positively affect performance, with stock selection having the strongest impact. Market timing (p = 0.6861), fund age (p = 0.2336), and size (p = 0.4920) are insignificant. Adjusted R-squared (0.178621) explains 17.8% of variation. Findings urge prioritizing stock selection and research over market timing or size expansion.
Dividend Policy: Are Agency Costs and R&D Investments Important? Arie Widya Kafitasari; Annisa Ilma Hartikasari; Azmi Fitriati; Bima Cinintya Pratama
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
Financial Behavior of MSMEs: Do Financial Knowledge, Financial Attitude, and Financial Risk Tolerance Matter? Raya Anandita Puspaning Adhisti; Bima Cinintya Pratama; Azmi Fitriati; Dwi Winarni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14257

Abstract

This study examines the effect of financial knowledge, financial attitude, financial risk tolerance on financial behavior. The population used in this study were 252,116 MSMEs players in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sample calculation method in this study is the 10 time rule of thumb technique, which uses 200 business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sampling technique used is the multistage random sampling technique for MSMEs business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap, and Kebumen Regencies. This study uses the Partial Least Square Structural Equation Modeling (PLS-SEM) method which includes two models, namely the outer model and the inner model. The results of this study indicate that financial knowledge, financial attitude, financial risk tolerance have a positive impact on financial behavior.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Aldena Selavi; Bima Cinintya Pratama; Suryo Budi Santoso; Ira Hapsari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kabupaten Banyumas Marcela Anggi Puspitasari; Dwi Winarni; Bima Cinintya Pratama; Hadi Pramono
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2942

Abstract

Rendahnya akuntabilitas keuangan pada UMKM di Kabupaten Banyumas menjadi tantangan utama, di mana pertumbuhan jumlah usaha tidak dibarengi dengan kepatuhan penyusunan laporan keuangan sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM anggota Aspikmas. Menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 71 sampel pemilik UMKM melalui kuesioner dan dianalisis menggunakan SmartPls. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan sosialisasi SAK EMKM berpengaruh positif terhadap penyusunsn laporan keuangan sesuai standar. Sebaliknya, ukuran usaha tidak memiliki pengaruh terhadap penyusunan laporan keuangan tersebut. Kontribusi penelitian ini menegaskan bahwa upaya peningkatan kepatuhan penyusunan laporan keuagan UMKM lebih efektif dicapai melalui penguatan kompetensi internal dan intervensi eksternal yang strategis daripada sekedar mempertimbangkan skala operasional usaha. Implikasi kebijakan menyarankan transformasi dari sekedar sosialisasi menjadi asistensi teknis berkelanjutan oleh pemerintah daerah.
Co-Authors Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Aldena Selavi Alfalisyado Alfato Yusnar Kharismasyah Alvito Rido Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Elviani, Desvitra Enjang Meylani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Ghefira Putri Ardhana Hadi Pramono Hadi Pramono Hadi Pramono Halim Pandu Latifah Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Helena Ali Tahara Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ikbar Andriano Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan Mamduh M. Hanafi Marcela Anggi Puspitasari Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Naufal Hibatulloh Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Putri Dea Apriliana Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Raya Anandita Puspaning Adhisti Retnaningrum, Maharani Retno Flamboyan Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selamet Eko Budi Santoso Selfia Ajeng Kinasih Putri Himawan Sharla Aurellia Beryl Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad