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- Hwihanus
Univeritas 17 Agustus Surabaya, Indonesia
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Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Nilai Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Hwihanus, Hwihanus; Ratnawati, Tri; Yuhertiana, Indrawati
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1097

Abstract

This study aims to examine and analyze the relationship between the variability of mu- tuality micro fundamental, macro fundamentals of ownership structure, financial performance, and the value of companies in State-Owned Enterprises listed on the Indonesia Stock Exchange. Re- search population at 20 State-Owned Enterprises listed on Indonesia Stock Exchange. This research method uses purposive sampling with 12 companies in 2010–2015. Data analysis of techniques in this study using Partial Least Square consists of Inner model, Outers model and Weight relation. The test results showed that all hypothesis testing was accepted which showed significant effect with 5% level with t-table 1,960 and rejected macro fundamentals to firm value with t-statistic 0,666262 (H5) and micro fundamentals of company value with t-statistic 1,188469 (H6) and ownership structure on the financial performance of the company with t-statistics 0.953625 (H7).
ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto) Syukroni, Muhammad Amar; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.273 KB) | DOI: 10.30996/jea17.v2i01.3156

Abstract

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements
PENERAPAN METODE ACTIVITY-BASED-COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT HUSADA UTAMA SURABAYA. ., Hwihanus; Latuconsina, Jalib Umar
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.373 KB) | DOI: 10.30996/jea17.v1i01.647

Abstract

This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015 Nugraha, Made Yoga Putra; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.559 KB) | DOI: 10.30996/jea17.v4i02.3300

Abstract

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm
THE ANALYSIS OF THE MICRO AND MACRO FUNDAMENTAL, OWNERSHIP STRUCTURE, GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE EFFECT ON FINANCIAL PERFORMANCE (STUDY OF MANUFACTURING COMPANIES FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE) Hwihanus, Hwihanus; Ramadhani, Aisyah Dewi
JIA (Jurnal Ilmiah Akuntansi) Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.17650

Abstract

The research objective is to examine and analyze the influence of macro fundamentals, micro fundamentals, ownership structure, good corporate governance and capital structure on financial performance. This research is quantitative by using statistics in testing hypotheses. The research sample uses purposive sampling in 2013 - 2017. The method used in this study is Partial Least Square (PLS). Hypothesis testing shows that macro fundamentals have no significant effect on ownership structure and ownership structure has no significant effect on financial performance. Other tests accept the hypothesis that there is a significant influence between variables where financial performance is influenced by macro fundamentals, micro fundamentals, capital structure, financial structure, and GCG.
PERANAN ECONOMIC ORDER QUANTITY (EOQ) DAN JUST IN TIME (JIT) DALAM PENGENDALIAN PERSEDIAAN PADA UD.RISMA JATI MANDIRI Hasanah, Deviatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4117

Abstract

ABSTRACTThe research objective is to see the ordering of raw materials at UD. Risma Jati Mandiri can be applied to the EOQ and JIT methods. The results are analyzed and compared using two inventory systems, namely EOQ and JIT to minimize the total cost of inventory and the risk of loss from inventory procurement. Descriptive quantitative approach is the method used in this study. Meanwhile, the data collection techniques used were field studies and literature studies. The EOQ formula, safety stock, reorder, and JIT formula are the data analysis techniques used. The results obtained from the research prove that the EOQ formula and the JIT formula can work appropriately and efficiently than the policies carried out by UD. Risma Jati Mandiri. Between the EOQ and JIT methods, the JIT method has greater efficiency when viewed from the amount of the total cost of raw material inventory and the amount of cost savings, so as to minimize inventory costs and the risk of loss due to the procurement of raw materials, when compared to the company's total inventory costs. 
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK) Bariyah, Binti Ro’isatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4280

Abstract

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price   
THE ANALYSIS OF FINANCIAL PERFORMANCE IN RISK SYSTEMATIC AND RETURN STOCK FOR MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK SHARIAH INDEX (ISSI) Ramdani Abdullah Mukhyi; Hwihanus Hwihanus; Tri Ratnawati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 8 No 01 (2021)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v8i01.4754

Abstract

The purpose of this research is to examine and analyze the effect of financial performance(liquidity, activity, leverage, growth, and profitability) on the systematic risk and return ofIslamic stocks in the Indonesian Islamic stock index. This research data is gathered from annualreports on manufacturing companies within the year 2017-2019. This research population is allmanufacturing companies listed in the Indonesian Shariah Stock Index for the period 2017-2019 by using the purposive sampling method. The research technique used is a regressionwith Structural Equal Model Partial Least Square (SEM-PLS) consists of Inner model, Outersmodel, and Weight relation. The test results showed that all tested variables were influencedby other variables and were significant except Liquidity against systematic risk. And Leverageagainst systematic risk showing that liquidity, Leverage, Profitability have a not significanteffect on the systematic risk structure is rejected whereas hypotheses other research accepted
HUBUNGAN INFORMASI LAPORAN KEUANGAN DENGAN PERUBAHAN PRICING OF EARNING Hwihanus Hwihanus; NUR INDRIANTORO
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 3 (1997): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1580.938 KB)

Abstract

Tujuan studi ini untuk menguji seberapa besar hubungan informasilaporan keuangan dalam memprediksi perubahan earning dimasa datang. Data yang digunakan dalam penelitian ini adalah informasi laporan keuangan perusahaan manufaktur pada tahun 1995 dan 1996. Untuk pengujian dalam mempresiksi digunakan analisis regresi dan model logit.Hasil pengujian menunjukkan bahwa informasi laporan keuangankhususnya deviden per lembar saham, laba per lembar saham dan harga saham tidak bermanfaat untuk memprediksi earning lebih darisatu tahun ke depan.
KREATIVITAS HANDMADE Hwihanus. Ak.,MM.
JPM17: Jurnal Pengabdian Masyarakat Vol 2 No 02 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v2i02.1063

Abstract

Creativity and entrepreneurship is a key to the success of one or more groups to competein the business world and beyond. Therefore, to achieve the success of an entrepreneur anda person who is not yet an entrepreneur requires a soul and knowledge aboutentrepreneurship and creativity in it, because the progress of time so fast someone will beleft if not have the skills, patience, and creativity. The process of quality entrepreneurship is not only seen from how much profit is earned,income earned, welfare is given. But there is one thing that is often forgotten by the publicto become a qualified entrepreneur that is creativity, with the existence of it in the soul ofone's entrepreneur then the business that is lived will be able to follow the development ofthe era, can compete in the tight competition, as well as no less important profit Gained willlast for a long time not just a moment when it's just buming Participants understand the tips on how to become an entrepreneur, the points that mustbe done to compete in the local, regional, and even global scale. They can also make anexample of a hanger product krudung derived from unused materials that previously thoughtout or have been unthinkable but have not been able to make it, finally the participants cansolve something that initially considered difficult.
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Abigaiel C. Lesbasa Abigaiel. C Lesbasa Achmad Bagas Djuan Rajendra Achmad Maqsudi Achmad Singgih Laksono Achmad Sofyan Adam Maulana Adiatma Zefanya Loppies Adila Dwi Lestari Aditya, Farhan Adnan, Apippudin Adriana, Marcelia Adrianus Ketmoen Agus Agus Agus imam Agus Pawitra Widya Agustin Linda Astuti Ahmad Arif Ahmed, Ishfaq Aisyah Dewi Ramadhani Ajeng Rossantika Sari Al Bina Aldi, Muhammad Fauzan Alfons, Susana K. Alifiarisma Maricar Alisya Lailatul Akhadiya Allesia Putri Wijaya Sutikno Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia Ilyas Amalia, Devina Shava Amanda, Dian Ambarwati, Hanum Cheffi Amin Sadiqin Amira Nanda Arianni Amru Karim Alhabsyi Amru Karim Alhabsyi Ananda Eka Agustina Anandio Triartomo Ananta Kumala Sari Ananta, Mufita Dea Anastasya Mechta Mediana Anastasya Mechta Mediana Angelina Wijaya Tan Anggraini, Avita Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Anggun Pratiwi Anggun Veby Safitriana Angraini, Anggella Anindya Frysa Irsyadi Anita Eka Pratiwi Annisa Rahma Qur’aini Annora Rajwa Erbana Aprelianingrum, Ainiyah Aprilia Tri Kurniawati Aprilia Wahana Putri Ardhi, Fillah Arfenita Cahyaningrum Arfindo Hermawan Ari Rohmana Ari Setyo Wati Ariani, Riska Septi Arizza Zulia R.J Arma Yuli Fitriasari Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atakelan, Reinatto Yakobus Pati Agon Atikasari, Nandhita Kirana Audreyna Missel, Rheinata Aulia, Arti Mirza Awwalunisa Aprilia Wijaya Ayu Asari Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Bernike Trivena Noveliana Bondan Wicaksono Budi Winarno Cailah Nasywa A. Cailah Nasywa Afrila Calosa, Kristiana Greta Celine Amanda Sarifatul Sabrina Celine Amanda Sarifatul Sabrina Charisma Bayu Ramadhan Chava Annastasia Candra Chintya Anggun Lestari Christine Cicilia Saputra Cindy Desita Putri Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Darmono Darmono Darmono Darmono Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Desy Kartika Sari Devi Alita Solehsi Devi Nadia Agustina Devi Nadia Agustina Devi Wulandari, Amalia Devina Shava Amalia Devina Shava Amalia Devira Larasati Dewi Nurhayati Dewi Purnamasari Dhony Navandi Diah Indri Anggriyanti Diah Riyani Dian Sari, Nur Fitroten Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Dita Fitriani Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dody Mulyanto Duvan Samudra Laisoka Dwi Fitrianti Dwi Kurniawati, Arie Dyah Putri Agustin Dyah Putri Agustin Dyahnesa Harul Puspitaningrum Eko Hadi Suyanto Elmiano Artanto Epot Erong Elmiano Artanto Epot Erong Elsy Margaritha Prastisye Rihi Enisa Tunggal Dewi Enny Istanti Erdiana, Della Erfi Lisdiana Suryani Erfiani S Wardani Erlina Dinda Safitri Erong, Elmiano Artanto Epot Esther Tioma Nauly Pardede Esti Sumirat Fadila, Baity Nur Fandi Pratama Putra Fara Brygita Ramadhani Faradilla Mega Maharani Fatwa, Muhammad Nabil Febi Theresia Immanuel Febri Risnandia Febrian Dimas J. Wibowo Febrianti Novita Febriawan Ardi Nugroho Febry Rosady Fernianda Wahyu Ramadanthy Feronika Arfianingrum Fillah Ardhi Fadhillah Filzah Primardiningtyas Firmansyah Fitri Noviyanti Fitri Sulistiyana Fitria Rahmadani Fiyelex, Riandi Gabriella Afe Glorya Gery Gilbert Billy Rivaldo Matahurila Grace Lodita Hatumena Gustaf Ikhsan Romadhoni Habiburrahman, Muhammad Riza Mahmud Hana Damayanti Tarihoran Hanafi, Roy Handoko, Steven Nathanael Handoko, StevenNathanael Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Haryono Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hazzar Al Oktha Rahmatika Hendra Cipta Henitha Nadia Kristy Herny Ria Mandag Herny Ria Mandag Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Icha Aulia Putri Ifani ikawulandari Imel Osok, Rosania Imeltiana Imeltiana Indah Naila Prisca Indhira Ridho Abdhilla Indraswari, Sagung Ayu Dwianjani Trisna Indrawati Yuhertiana Indri Widya Wulandari Indri Widya Wulandari Indro Purnomo Intan Pandini Intan Pandini Inung Vias Dras Tistian Hening Tyas Isnaeni, Fajar Isnaini Rosyida, Isnaini Jalib Umar Latuconsina, Jalib Umar Jannah, Arizza Zulia Rahmatul Jasman Jasman Jelita Prakasita Handi Dhaneswara Jelita Prakasita Handi Dhaneswara Jena Sarita Jeselin Devi Adesya Felandy Jessica Violita Hadi Jihan Bintang Angely Jilan Azzahra Salsabila Joanne Intania Rut Simunapendi Jofanka, Alinda Dwi Johan Pahing Heru Waskito Joshua Yonathan Sugianto Joys Oktavia Joys Oktavia Santoso Juli Prastyorini Kalangi, Meyti Hanna Ester Kayla Dedyanti, Mayrilin Kevin Fiorentino Kirowati, Dewi Krisogonus Avio Seleman Krisogonus Avio Seleman Kristiana Greta Calosa Kristiana Greta Calosa Kurnia Illa Allodya Kurnia Illa Allodya Dinara Kustiwi, Irda Agustin KUSUMA WIJAYA Laila Hidayati, Putri Laila, Amar’atus Latifatul Qulub Lavenia, Lisa Laylatul Adha Layyina Humairoh Leba, Desinta Lebrina Lorince Tangpen Lestari, Vivi Duwi Lidh Iatul Izzah Lilik Faiqotul H Lim’atus Sanayah Linda Afifah Linda Afifah Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Lusia Mutiara Pratama Bulele Lutfika Arifa Faizati Lutfika Arifa Faizati M Shoim M. Ilham Syahrul Qur’ani Madaniyah Nur Aisyah Putri Maghdalena Sihaloho, Yolanda Maharani Adi Pamasa Mahendra Wisnu W Maidatus Zahroh Marcelia Marcelia Adriana Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcella Aullia Jayadi Marcella Trianita Abur Marcella Trianita Abur Marcellina, Lola Via Maretha Wiriaqni Utama Maria Alni Lau Go’o Maria Imakulata Pongge Maria Yovita R Pandin Maria Yovita R Pandin Maria Yovita R. Pandin Maria Yuliana Postel Marsha Gita Widyanti MartaUli Septiana Manalu Martinus Budiantara Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Maulidah Narastri Mayrilin Kayla Dedyanti Mayrilin Kayla Dedyanti Mei Nurlinda Mei Nurlinda Meiyola Krisma Agatha Melinda Ayu Puspitasari Mevelia, Veronika Christine Michael Revelin Ervan Septian Mirana Lavenia Misse, Rheinata Audreyna Missel, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Moh. Riskiyadi Mohammad Hamim Sultoni Mufita Dea Ananta Muhammad Bayu Muhammad Bayu Muhammad Bayu Muhammad Indra Wardana Muhammad Indra Wardana Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Muhammad Primbang Apriliyanto Muhammad Taufiq Hidayat Mukhamad Sholikudin Mursyidin Mursyidin Mushfiroh, Luluk Mustafiyatus Nur Lailina Naafika Rachma Rozani Naafika Rachma Rozani Nabila Cahya Lestari Nabila Febriyana Nabilah Qurrotul `Aini Nabilah Qurrotul ’Aini Nada Salsabila, Sausan Nadya Andreyanto Najwa Bioarti Nanda Nanda Pinandita R Nanlohy, Yehezkiel Benaya Narastri, Maulidah Narulita, Friska Dhea Nathalie Elshaday Nathania Arindha Putri Naufal Gama Naula Chantika Putri F Navandi, Dhony Navandi, Dhony Neila Widiya Andini Nekky Rahmiyati Nelya Arofatin Neneng Musyrifatul Amelia Neto, Angelique Michella Neza Putri Pratama Ni Luh Ayu Atmi kamaratih Ni Nyoman Padang Cakra Binaraesa Nia Ananda Rahma Wati Nina Marta Nina Nor Fadilah Nina Nor Fadilah Ninda Maya Firnanda Nouva Ayu Ramadhanti Nova Melinda Isnaini novia Mega Putri Novia Mega Putri Novita Melliyana Widyanti Novita Permatasari Novita Rahmawati Novita Rahmawati Nugraha, Made Yoga Putra Nur Fitroten Dian Sari NUR INDRIANTORO NUR INDRIANTORO Nur Siti Latipah Nur Widyawati Nuradi Mulya Razaq Nurfifajannah, Walliya Nurlinda, Mei Nurmala Galuh Pramesthi Nurrochmah, Aliatus Nurul Laily Oktaviani Nuryani Karim Octavia Dwi Sagita Sari Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pertiwi, Ana Pradhani, Tri Buana Wira Pramita Studiviany Pramita Studiviany S Pramita Studiviany Soemadijo Pranata, Natasha Anjanette Pranoto, Adam Joyo Prihastuty, Dyah Rini Primardiningtyas, Filzah Puspita Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Putri, Audyta Prasetyani Putri, Febri Risnandia Wibowo Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka R. Pandin, Maria Yovita R. Pandin, Maria Yovita R. Pandin Raditya Yuniar Alfani Pratama Rafi, Moch Irsyad Ainur Rahayu, Putri Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Rheinata Audreyna Missel Ricky Zakaria Winarno Rieke, Rieke Rina Sandora Rio Duana Putra Riska Septi Ariani Rista Rivaldo Martadinata Anthonie Riyadi, Slamet Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohman Syah, Muhammad Nur Rohmansyah, Muhammad Nur Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Rosaidina Syafira Rosania Imel Osok Rosaria Rudeng Roy Hanafi Rozzi Rahmawati, Septiana Rulis Setyowati Rulis Setyowati Ruri Istia Damayanti Rustam Rustam Sabrina Nova Ashara Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safa Wildanul Arfi Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Said Saleh Salihi Salih, Lea Berliana Jeni Salma Dewi Ambarsari Salsabela, Dania Salsabila Alya Maharany Salsabila Aprilia Salsabila, Sausan Nada Salva Dewi Ambarwati samsul arifin Saputra Hadiwinarto Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Chindy Manika Sari, Nur Fitroten Dian Sari, Stefani Sariah Sariah Sasniati Fadhila Shifa Sausan Nada Salsabila Savsavubun, Sari Indah Setio Maria Selma Nevira Shinta Putri Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Setyorini, Winarti Sevira Pahlevi Santoso Shafiyah Ummu Umayyah Shenia Meyrsa Rosanti Shevania Shirky Kharisma Fitri Hasnita Sholiqah, Suci Nurlayli Alimatu Sihaloho , Yolanda Maghdalena Silvi Kurnia Sindy Utami Siti Ambar Siti Aminah Siti Lailatus Saidah Siti Mujanah SITI NURUL HIDAYATI Slamet Riyadi Slamet Riyadi Slamet Riyadi Slamet Riyadi Sofinatus Solikhah Solihatun Nisak Soraya, Aya Soraya, Bunga SRI RAHAYUNINGSIH Stefani Sari Stefani Sindita Sari Stefani Sindita Sari Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhaima Rafia Mansyur Suhari Suhari Suhendro Sosro JK Sukamto Sukamto Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Supriatun Supriatun Surya Bakti Suwarno Suwarno Syahna Shinta Yunari Syahputra, Dicky Syaiful, Claudya Sizika Beatrix Sylvanda Aprilia Divara Syukroni, Muhammad Amar Tanya Tata Putri Srikandi Tasya Nurhalyza Teguh Adi Priansyah Theresia Uli Sianturi Theresia Uli Sianturi Tita Refi Maret Sintani Titiek Rachmawati Titin Nur Azizah Titin Wahyuni Titing Purwanti Titus Gustiagung Grace Widya Arta Tommy Fimi Putera, Muhammad Tri Andjarwati Tri Andjarwati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uci Oktavia Uhti Noer Choliza Safitri Ulfa S, Chairia Vera Rambu Nggonngi Veren Putri Shamaya Veren Putri Shamaya Via Wahyuningtyas Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Ade Rivani Vivi Armadhani Wandira Regita Wardana, Muhammad Indra Wardani, Farah Arda Wardani, Megasuciati Warti Ratnasari Wicaksono, Fajar Wicaksono, Septia Widiya, Heni Widya Novita Sari Widyatna, Ariyanta Dany Wiwit Lusiana Wulandari, Ayu Lus Yance, Evy Yanita Hendarti Yaohan Ad’nnia Jannah Yega Putriani, Apryla Ayu Yeni Kartika Dewi Nurjana Yeni Putri Devi Lestari Yohana Fransiska Natalia Yohana Natalia Cristanti Yolanda Maghdalena Sihaloho Yovita, Maria Yucha, Nikma Yuli Meliana Yulita Alfonsia Hayon Yulita Maria Yunari, Syahna Shinta Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin Zainul Arifin Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi