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- Hwihanus
Univeritas 17 Agustus Surabaya, Indonesia
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Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Rizky Abdhul Kharim; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1487

Abstract

This study aims to determine the effect of capital structure, and company size on firm value. The population in this study are cigarette companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method was purposive sampling so that a total sample of 5 companies was obtained. The data analysis technique uses multiple linear regression analysis. The results in this study indicate that capital structure has an effect on firm value, while company size has no effect on firm value.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1993

Abstract

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.
Analisis Fundamental Makro, Fundamental Mikro, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Salva Dewi Ambarwati; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1996

Abstract

financial performance as an intervening variable, this study has is to determine how firm value is influenced by macro and micro fundamentals, ownership structure, and financial performance in companies listed on the Indonesia Stock Exchange (IDX), this analysis technique uses Smart PLS version 4. Of the 9 hypotheses made, 4 hypotheses were accepted and 5 hypotheses were rejected. Financial performance and ownership structure have been shown to act as mediators between firm value, macro fundamentals, and micro fundamentals. Based on the findings, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance when making investment decisions. To increase its value, a business should also pay attention to its financial performance. Based on the findings of this study, in making investment decisions, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance. In addition, organizations need to focus on their financial performance to increase firm value.
Analisis Fundamental Makro, Karakteristik Perusahaan, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Manajemen Laba, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tahun 2019-2023 Diah Indri Anggriyanti; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1998

Abstract

In the current era, it is an era of rapid development in the industrial world so that it can create competition, namely for investors and companies. For a good picture for the company, especially by having a sense of trust so as to attract the attention of investors to invest in the company. For this reason, for economic development in the company must have the ability or good performance compared to its competitors. As for the benefits for investors, this research provides information about the factors that affect the value of a company to help investors in making investment decisions. For companies, researchers want to provide information about factors that can increase company value (Y) so that companies can develop the right strategy to increase company value and generate investment interest. Therefore, researchers have the aim of wanting to analyze how the influence of Macro Fundamentals (X1), Company Characteristics (X2) with Ownership Structure (Z1), Earnings Management (Z2), and Financial Performance (Z3) on Company Value (Y) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia in the period 2019 to 2023. The most dominant intervening variable in connecting macro fundamentals, company characteristics, ownership structure, and firm value is financial performance. This concludes that financial performance is an important factor linking macro fundamentals, firm characteristics, ownership structure, and firm value. The findings of this study have important implications for investors, corporate managers, and policy makers. Therefore, the research method used is a quantitative approach that utilizes secondary data derived from financial statement information and economic data published on the internet, specifically the Indonesia Stock Exchange (IDX). The data was processed using the Partial Least Square (Smart PLS 4) software application.
Implementation Strategy Of Good Corporate Governance In Public Companies In Indonesia Febi Theresia Immanuel; Nurul Laily Oktaviani; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2069

Abstract

It is crucial for public companies in Indonesia to implement Good Corporate Governance (GCG) in order to improve corporate performance, transparency, and accountability. Nevertheless, the implementation of GCG continues to encounter a variety of obstacles and challenges. The objective of this investigation is to evaluate the efficacy of GCG implementation strategies in Indonesian public companies. The qualitative research methodology employed employs data collection methods such as literature studies, surveys, and interviews with practitioners and regulators. At the corporate level, the study's findings indicate that GCG implementation strategies include the establishment of a robust governance structure, the development of suitable policies and procedures, and the enhancement of the responsibilities of the board of commissioners and directors. At the external level, strategies encompass the involvement of stakeholders, the crafting of supportive regulations by regulators and the government, and the provision of education and training to all parties. This study also examines the supporting and inhibiting factors of GCG implementation and offers suggestions to enhance the efficacy of GCG implementation in public companies in Indonesia.
Is Bank Financial Performance Affected By Corporate Social Responsibility? A Meta-Analysis Mukhamad Sholikudin; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2074

Abstract

This study investigates the impact of Corporate Social Responsibility (CSR) on the Financial Performance of Banks. A meta-analysis of the previous five studies showed that CSR activities as a whole had a positive impact on CFP, especially on Return on Equity (ROE) and Net Interest Margin (NIM). However, the influence of CSR on Return on Assets (ROA) is inconsistent. These findings show that CSR can increase bank profitability, but the effect is not uniform across all aspects of financial performance. This research makes an important contribution by integrating the findings from various studies and highlighting the strategic role of CSR in increasing financial and non-financial added value in the banking industry. The practical implication is that banks need to formulate and implement effective CSR strategies to achieve sustainable long-term financial goals and meet stakeholder expectations.
The Influence Of Corporate Social Responsibility (CSR) On Financial Performance: A Comparative Study In Several Countries Ninda Maya Firnanda; Maidatus Zahroh; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2076

Abstract

The impact of corporate social responsibility (CSR) on financial performance across many nations is examined in this research. This study aims to examine the findings of studies conducted in different nations and sectors about the impact of CSR on CFP. This study's methodology, meta-analysis, makes use of secondary data from worldwide publications published in a number of nations, including southern Africa, Nigeria, Italy, Pakistan, and Jordan. The findings demonstrated that CSR does not always provide reliable outcomes. According to the study's findings, corporate social responsibility (CSR) may improve an organization's financial success, but how effective it is will vary greatly depending on the unique socioeconomic and regulatory circumstances of each nation and sector.
Analisa Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Sofinatus Solikhah; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.2061

Abstract

This academic study aims to investigate the influence of macro fundamental analysis, micro fundamental analysis, ownership structure, financial performance, and capital structure on firm value, with audit opinion as a moderating variable. The sample population consists of 5 transportation companies listed on the Indonesian Stock Exchange (IDX) over a 6-year period. The research employs a quantitative approach, utilizing secondary data in the form of company financial information. Data analysis is conducted using the SmartPLS application. The findings demonstrate that the examined variables have both positive and negative effects on firm value, although some of these effects are statistically insignificant. From a theoretical perspective, this study contributes to the understanding of how various firm-specific and external factors, as well as the moderating role of audit opinion, shape the value of transportation companies in the Indonesian market. The results provide insights that can inform managerial decision-making and strategic planning within the industry.
PERAN DAN MANFAAT SIA DALAM PENENTUAN STRATEGI PENJUALAN PRODUK PADA E- COMMERCE Elmiano Artanto Epot Erong; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.122 KB) | DOI: 10.55606/jekombis.v2i1.980

Abstract

The use of electronic media in generating income is a new method that has been intensively applied by many business actors recently. The use of electronic media in buying and selling transactions is better known as E-commerce. The media used in E-commerce, of course, very much depends on which media is considered the easiest to use by the party concerned. Because product marketing is being intensively carried out by many business actors, the competition in E-commerce is quite large and, as usual, those who are unable to compete will lose and are ready to bear losses. the most creative and innovative strategies in marketing products in every e-commerce that way, the products offered are still considered by consumers. As for determining this strategy, one of the most appropriate things to do is to use or implement an accounting information system (SIA). In simple terms, SIA can be interpreted as a system whose job is to prepare information obtained from collecting and processing transaction data that is useful for all users, both internal and external parties of the company.
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 Maurheen Queena Hamada 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