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- Hwihanus
Univeritas 17 Agustus Surabaya, Indonesia
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The Effect of Ownership Structure and Environmental Costs on Financial Performance With Company Characteristics and Cost Efficiency as Intervening Variables in Metal and Similar Sub-Sector Companies Listed on the Indonesia Stock Exchange Marcelia Adriana; Hwihanus
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.229

Abstract

This study is focused on investigating and evaluating the impact of Ownership Structure and Environmental Costs on Financial Performance using Company Characteristics and Cost Efficiency as Intervening Variables. All companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 that are part of the Metal and Similar Sub-Sector comprise the population used in this study. The Partial Least Square (PLS) method, which incorporates testing through the outer model and inner model, was used for data analysis and hypothesis testing. The study's findings show that ownership structure negatively influences financial performance, although the effect is not statistically significant. Meanwhile, ownership structure shows a positive and significant influence on company characteristics, and a negative yet significant influence on cost efficiency. Furthermore, environmental costs positively affect company characteristics but without significance, and they also negatively influence financial performance, although not significantly. In addition, company characteristics demonstrate a positive and significant effect on cost efficiency, while cost efficiency itself positively and significantly contributes to financial performance.
ANALISIS STRUKTUR KEPEMILIKAN, CSR DISCLOSURE, STRUKTUR MODAL, KINERJA KEUANGAN, DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN PERTAMBANGAN BATU BARA Indri Widya Wulandari; Hwihanus Hwihanus
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.751

Abstract

This study aims to analyze the influence of ownership structure, corporate social responsibility disclosure (CSRD), capital structure, financial performance, and earnings management on firm value, considering the role of corporate strategy. This study focuses on coal mining companies listed on the Indonesian Stock Exchange. Using a quantitative approach based on numerical data analysis through statistical methods, this study covers coal companies listed between 2020 and 2023. The sample consisted of 9 companies selected through a purposive sampling method. Data were collected from annual reports and sustainability reports available on the official website of the Indonesia Stock Exchange and the company websites. Data analysis was performed using SmartPLS software version 2.0. The results indicate that financial performance, earnings management, and capital structure have a positive and statistically significant impact on firm value. CSRD also has a positive and significant influence on earnings management. However, financial performance, ownership structure, and capital structure have a negative and significant influence on earnings management. CSRD was found to have a negative and significant influence on firm value. In addition, ownership structure and capital structure have a negative and significant impact on financial performance, while CSRD has a positive but insignificant influence on financial performance. Ownership structure also showed a positive but insignificant effect on firm value. This study ultimately revealed that corporate strategy moderated the influence of financial performance and earnings management on firm value.Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan, pengungkapan tanggung jawab sosial perusahaan (CSRD), struktur modal, kinerja keuangan, dan manajemen laba terhadap nilai perusahaan, dengan mempertimbangkan peran strategi perusahaan. Studi ini difokuskan pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia. Menggunakan pendekatan kuantitatif berbasis analisis data numerik melalui metode statistik, penelitian ini mencakup perusahaan batubara yang terdaftar antara tahun 2020 hingga 2023. Sampel terdiri dari 9 perusahaan yang dipilih melalui metode purposive sampling. Data dikumpulkan dari laporan tahunan dan laporan keberlanjutan yang tersedia di situs resmi Bursa Efek Indonesia serta situs masing-masing perusahaan. Analisis data dilakukan menggunakan perangkat lunak SmartPLS versi 2.0. Hasil penelitian menunjukkan bahwa kinerja keuangan, manajemen laba, dan struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. CSRD juga memiliki pengaruh positif dan signifikan terhadap manajemen laba. Namun, kinerja keuangan, struktur kepemilikan, dan struktur modal berpengaruh negatif dan signifikan terhadap manajemen laba. CSRD ditemukan memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, struktur kepemilikan dan struktur modal memberikan dampak negatif dan signifikan terhadap kinerja keuangan, sementara CSRD memiliki pengaruh positif namun tidak signifikan terhadap kinerja keuangan. Struktur kepemilikan juga menunjukkan pengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Penelitian ini akhirnya mengungkap bahwa strategi perusahaan mampu memoderasi pengaruh kinerja keuangan dan manajemen laba terhadap nilai perusahaan.
Pengaruh ABC Classification, Inventory Tracking Technology, dan Order Fulfillment Speed Terhadap Efektivitas Pengendalian Persediaan M. Ilham Syahrul Qur’ani; Adiatma Zefanya Loppies; Jilan Azzahra Salsabila; Supriatun Supriatun; Enisa Tunggal Dewi; Maria Yovita R. Pandin; Hwihanus Hwihanus
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1009

Abstract

This study aims to analyze the influence of ABC Classification, Inventory Tracking Technology, and Order Fulfillment Speed on the effectiveness of inventory control. The research is motivated by recurring issues of overstock, stockout, and stock record inaccuracies that reduce operational efficiency, increase storage costs, and lower service levels. A Systematic Literature Review (SLR) was conducted using 10 relevant articles published between 2020–2025, with thematic synthesis employed to identify consistent empirical findings. The results show that ABC Classification enhances inventory control effectiveness by prioritizing high-value items, improving picking accuracy, and reducing operational bottlenecks. Inventory Tracking Technology significantly increases stock accuracy, visibility, and reduces stockout risks while lowering holding costs through real-time monitoring. Meanwhile, Order Fulfillment Speed improves inventory turnover, maintains service levels, decreases lead time, and prevents excessive stock accumulation. Collectively, these three variables form a more responsive, efficient, and accurate inventory control system. The study contributes theoretically by strengthening evidence on the integration of classification methods, tracking technologies, and fulfillment strategies in inventory management. Practically, it recommends implementing digital tracking systems, applying ABC prioritization, and improving fulfillment speed to optimize inventory control across industries.
Peran Cost-Benefit Analysis, Short-Term Resource Allocation, dan Operational Flexibility terhadap Efektivitas Pengambilan Keputusan Taktis Feronika Arfianingrum; Yeni Kartika Dewi Nurjana; Lidh Iatul Izzah; Novita Melliyana Widyanti; Lebrina Lorince Tangpen; Elsy Margaritha Prastisye Rihi; Hwihanus Hwihanus; Maria Yovita R Pandin
ManBiz: Journal of Management and Business Vol. 4 No. 2 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v4i2.10619

Abstract

The current competitive and dynamic business era, encourages companies to be able to adapt and be able to make decisions quickly and appropriately. Short-term tactical decision making plays an important role in the company in maintaining the sustainability, profitability, and competitiveness of the company. In making tactical decisions, the integration between Cost-Benefit Analysis (CBA), Short-Term Resource Allocation (STRA), and Operational Flexibility (OF) plays an important role the purpose of this study to determine the role of Cost-Benefit Analysis, Short-Term Resource Allocation, and Operational Flexibility to the effectiveness of tactical decision making. This study comprehensively discusses how Cost-Benefit Analysis (CBA), Short-Term Resource Allocation (STRA), and Operational Flexibility (OF) work as three main pillars that complement each other in determining the quality of a company's tactical decisions. The CBA is tasked with evaluating financial viability through benchmarking relevant costs and benefits; the STRA ensures limited resources are allocated effectively according to priorities; while OF provides adaptability so that tactical decisions can be applied flexibly despite sudden changes in the business environment. The integration of the three concepts creates rational, efficient and adaptive tactical decisions. This study uses qualitative research methods with literature review approach.
The Influence of Earnings Per Share, Return on Assets, and Debt to Equity Ratio on Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Said Saleh Salihi; Hwihanus Hwihanus
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i3.4131

Abstract

This study aims to analyze the influence of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on the Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period. The results of this study are expected to serve as a foundation and reference for analyzing the effect of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on Stock Prices in the capital market. To obtain data, the author used documentation and literature study methods, while the analysis technique employed was multiple linear regression. The research results tested with the Coefficient of Determination (R Square) showed that Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio contribute to Stock Prices by 63.6%. The t-test results indicated that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio do not have a significant individual effect on Stock Prices. The F-test results showed that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio collectively have a significant effect on Stock Prices.
Analysis of Self-Control, Income Stability, and Problem-Solving Skills on Budgeting Behavior Abigaiel C. Lesbasa; Hwihanus
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.7350

Abstract

Migrant students often experience unstable financial conditions, face increasing living-cost pressures, and have limited experience in managing personal finances independently. These challenges require adequate financial adaptability to enable students to manage their expenditures effectively and maintain financial stability. This study aims to examine the effects of Self-Control, Income Stability, and Problem-Solving Skill on Budgeting Behavior, both directly and indirectly through the mediating role of Financial Adaptability and the moderating role of Cost of Living Level. A quantitative approach was employed involving 70 migrant students selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that Self-Control and Problem-Solving Skill have positive and significant effects on Financial Adaptability, whereas Income Stability does not significantly affect Financial Adaptability. Furthermore, Budgeting Behavior is positively and significantly influenced by Income Stability and Financial Adaptability, while Self-Control, Problem-Solving Skill, and Cost of Living Level do not have significant direct effects on Budgeting Behavior. In addition, Financial Adaptability does not mediate the relationships between the three independent variables and Budgeting Behavior. Likewise, Cost of Living Level does not moderate the relationship between Financial Adaptability and Budgeting Behavior. These findings demonstrate that income stability and financial adaptability play a more substantial role in explaining migrant students’ budgeting behavior than the psychological factors examined in this study. The study highlights the importance of strengthening financial adaptability and maintaining income stability as key determinants of effective budgeting behavior among migrant students. Keywords: Self-Control, Income Stability, Problem-Solving Skill, Financial Adaptability, Budgeting Behavior.
Analisis Fundamental Makro, Struktur Kepemilikan, Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Dan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Tambang Dari Tahun 2019-2023 Allesia Putri Wijaya Sutikno; Hwihanus
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1119

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fundamental makro, struktur kepemilikan, karakteristik perusahaan terhadap nilai perusahaan dengan mempertimbangkan struktur modal dan kinerja keuangan sebagai variabel intervening. Objek yang digunakan dalam penelitian ini merupakan perusahaan-perusahaan tambang yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode yang digunakan dalam penelitian ini meliputi metode kuantitatif dengan data yang diperoleh dari laporan keuangan tahunan perusahaan, publikasi resmi, serta sumber data pembantu lainnya. Analisis data ini menggunakan regresi linear berganda untuk menguji hubungan variabel independent (fundamental makro) dan variabel dependent (nilai perusahaan). Struktur modal dan kinerja keuangan dianalisis sebagai variabel intervening menggunakan metode moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa faktor fundamental makro memiliki pengaruh … terhadap nilai perusahaan. Struktur modal dan kinerja keuangan terbukti memperkuat hubungan antara fundamental makro dan nilai perusahaan. Selain itu, struktur kepemilikan, serta karakteristik perusahaan juga berperan penting dalam memoderasi pengaruh tersebut. Penelitian ini dapat memberikan kontribusi terhadap literatur terkait menunjukkan pentingnya mempertimbangkan variabel intervening dalam analisis suatu perusahaan, serta dapat memberikan implikasi praktis bagi suatu manajemen perusahaan dalam pengambilan strategi peningkatan nilai perusahaan melalui beberapa faktor fundamental dalam penelitian ini.
Analisa Fundamental Makro, Fundamental Mikro, Terhadap Kinerja Keuangan dengan Struktur Kepemilikan, Struktur Modal dan Karakteristik Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2023 Fernianda Wahyu Ramadanthy; Hwihanus
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1121

Abstract

The purpose of this research is to test the Macro Fundamentals and Micro Fundamentals on Financial Performance with Ownership Structure, Capital Structure, and Company Characteristics in the food and beverage Sector companies listed on the Indonesia Stock Exchange between 2018 and 2023. To test and analyze the population, consists of 30 food and beverage sector companies listed on the IDX. This research method uses random sampling with a sample size of five companies. The data analysis method in this study uses the Smart PLS (Partial Least Square) version 4 program. The research results indicate that out of the 13 hypotheses developed, 2 hypotheses are accepted, and 11 hypotheses are rejected.
Analisi Fundamental Makto Fundamental Mikro terhadap Nilai Perusahaan dengan Struktur Modal, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variabel Intervening pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Siti Ambar; Hwihanus
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1129

Abstract

Jurnal ini bertujuan untuk mengetahui pengaruh fundamental makro dan mikro terhadap nilai perusahaan dengan struktur modal, kinerja keuangan dan karakteristik perusahaan sebagai variable interverningnya. Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan aplikasi analisis SmartPLS Ver.4. Dari penelitian ini ditemukan adanya hubungan yang signifikan antar variable dengan salah satu diantaranya memiliki original sample (O) bernilai negative yang artinya berlawanan arah. Penelitian ini didasari dengan peneliti terdahulu sebagai referensinya. Fundamental makro dan mikro sebagai variable dependent memberikan respond dan ditemukan hubungan yang berbeda. Fundamental makro berhubungan positif tidak signifikan sedangkan fundamental mikro berhubungan positif dan signifikan. Untuk variable interverning ditemukan adanya ketidakharmonisan antar variable yakni pada variable struktur modal, sebagai variable interverning struktur modal diduga kurang cocok dalam menghubungkan antara fundamental makro dan mikro terhadap nilai perusahaan. Pada penelitian kali ini, terdapat beberapa indicator yang perlu di reduksi karena memiliki nilai yang tidak konveren. Setelah mereduksi indicator yang tidak konveren dilanjut dengan menggunakan bootstrapping untuk uji signifikansi serta arah penelitian yang kemudian didapat hasil penelitian lima hipotesa dengan original sampel (O) bernilai negative dan empat hipotesa dengan hubungan signifikan. Selain itu, peneliti menemukan hasil antar variable fundamental mikro dan karakteristik perusahaan yang berhubungan positif dan signifikan. Yang mana hasil penelitian tersebut menunjukkan apabila perusahaan memutuskan untuk meningkatkan indicator fundamental mikro maka akan meningkatkan karakteristik perusahaan
Pengaruh Pemahaman Akuntansi, Digitalisasi UMKM dan Inklusi Keuangan Terhadap Kualitas Laporan Keuangan dengan Efikasi Diri Sebagai Variabel Mediasi Martinus Budiantara; Hwihanus Hwihanus
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 2 (2024): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i2.3936

Abstract

The purpose of this study is to find: (1) The Influence of Accounting Understanding and Financial Inclusion Partially on the Quality of Financial Statements. (2) the effect of Accounting Understanding on the quality of MSME financial statements mediated by self-efficacy. (3) the effect of MSME digitization on the quality of MSME financial reports mediated by self-efficacy. (4) the effect of MSME financial inclusion on the quality of MSME financial statements mediated by self-efficacy. The methodology used in this study is quantitative. The research sample is 103 MSME entrepreneurs in Sleman, Special Region of Yogyakarta. The data was processed using the SmartPLS method The results of the study showed that Accounting Understanding had no effect on the Quality of MSME Financial Statements, MSME Financial Inclusion had a significant effect on the Quality of MSME Financial Statements in Sleman. Self-efficacy is not able to mediate the relationship between Accounting Understanding and Financial Inclusion on the Quality of Financial Statements, but it cannot mediate the relationship between MSME Digitalization and Financial Report Quality.
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