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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) J-MAS (Jurnal Manajemen dan Sains) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Ekonomi KIAT Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Economica: Media Komunikasi ISEI Riau Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
Rasuli Rasuli
Fakultas Ekonomi Dan Bisnis, Universitas Riau, Pekanbaru, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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THE EFFECT OF LITIGATION RISK AND GOOD CORPORATE ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE YEAR 2012-2016 Rahma Purnami; Amir Hasan; M. Rasuli
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.369 KB) | DOI: 10.31258/pekbis.10.2.132 - 146

Abstract

The purpose of this study is to examine and analyze the effect of litigation risk,institutional ownership, managerial ownership, board of directors, independentcommissioners, and audit committee partially and simultaneously to the quality offinancial statements. The population of this study are all companies engaged inbanking that go public in Indonesia Stock Exchange in 2012 until the year 2016 asmany as 36 companies. Sampling using purposive sampling method. Samples thatmeet the criteria there are 31 companies, the method of data analysis using multiplelinear regression. Test results show that litigation risks, institutional ownership,independent commissioners, and audit committees have a significant influence onthe quality of financial statements. While managerial ownership and board ofdirectors have no significant effect to the quality of financial statements.Simultaneously the risk of litigation, institutional ownership, managerial ownership,board of directors, independent commissioner and audit committee affect the qualityof financial statements can be seen from F count (5.883)> F table (3.172).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INOVASI SDM TERHADAP KINERJA APARAT PEMERINTAH: KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH TINGKAT PROVINSI RIAU) Dwi Mardaniati; Yesi Mutia Basri; M. Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.795 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This research aims to analyze the effect of budgeting participation and humanresources innovation towards the performance of government officials withorganization commitment and organization culture as moderation variable ingovernment Riau province level. The technique of selecting samples was by usingpurposive random sampling which obtained 115 civil servants as samples. Theresearcher used multiple linear regression technique and moderation regressionmodel/modereted regression analysis (MRA). The research results show that: 1)budgeting participation has effect towards the performance of government officials,2) human resources innovation has effect towards the performance of governmentofficials, 3) commitment moderates the correlational effect between budgetingparticipation and the performance of government officials, 4) organizational culturemoderates the correlational effect between budgeting participation and theperformance of government officials, 5) commitment moderates the correlationaleffect of human resources innovation and the performance of government officials,6) organizational culture moderates the correlational effect of human resourcesinnovation and the performance of government officials.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGELOLAAN ASET TETAP DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Provinsi Riau) Jumavis Irvia Saputra; Amir Hasan; Muhammad Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.669 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

In the BPK-RI inspection report (LHP) on the Riau Provincial Government's financialstatements for 2017 there are still many findings related to internal control systemsand issues of non-compliance with statutory provisions. The purpose of this studywas to analyze the influence of human resource competencies, utilization ofinformation technology, management of fixed assets and the role of internal audit onthe quality of financial statement information with an internal control system as amoderating variable in the Riau Provincial Government. The population in this studyare officials or employees involved in the management of regional finances in theRegional Apparatus Organization (OPD) of Riau Provincial Goverment. Thesampling technique in this study using saturated or census sampling, with totalsample 120 (one hundred and twenty) people/respondents. The data collectionmethod is using survey method, data sources is using primary data and dataanalysis to test hypotheses is using multiple regression analysis. Research resultsshow that human resource competency, information technology utilization,management of fixed assets and the role of internal audit partially influence thequality of government financial statement information, internal control systemsmoderate the influence of fixed asset management and the role of internal audit ongovernment financial statement information quality, while internal control system isnot able to moderate the influence of human resources and the use of informationtechnology on the quality of government financial statement information.
PERAN INSPEKTORAT KABUPATEN : HARAPAN DAN TANTANGAN (Studi Kualitatif Pada Inspektorat Pemerintah Kabupaten Kepulauan Meranti) Tyara Miranda; Amir Hasan; M. Rasuli
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.028 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

The objective of this study is to evaluate the role of the Inspectorate of KabupatenKepulauan Meranti as an internal watchdog of government officials and know theexpectations and challenges for APIP in the future. The type of research used in thisstudy is qualitative research with grounded theory approach. The data used in thisstudy include primary data and secondary data, such are observation, in-depthinterview, literature study and documentation. The result of the research shows thatthe role of Inspectorate of Kabupaten Kepulauan Meranti as an internal supervisoryapparatus of government has been run well although not yet optimal because thereare some obstacles such as limited number of human resources, budgetrationalization and inadequate facilities and infrastructures. Nevertheless, the resultsof internal control conducted by the Inspectorate of Kabupaten Kepulauan Merantihave been reliable and utilized by stakeholders. Expectations for APIP in the futureare the increasing number of professional human resources, the increasing ofincome allowance, adequate facilities and infrastructure, the increasing of APIP staffcompetence, budget availability, leadership commitment, APIP become the third lineof defenses, clarity of roles, institutional improvement, synergy between BPKP andthe inspectorate, the existence of performance measurement systems, and theemergence of positive public participation. The challenges for APIP in the future areto balance the role of assurance and consulting, utilization of information technology,finding a way how to recover losses, follow up potential losses, improveprofessionalism and integrity, reliable reports, maintain the quality of governance,expanding knowledge, optimize the supervision of five prone areas corruption,providing recommendations that have a deterrent effect, breaking the 'lame'inspectorate stigma and increasing APIP's capability to level 5.
PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.408 KB) | DOI: 10.31258/pekbis.11.2.124

Abstract

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita Puspita Sari Hita; M Rasuli; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI Tiya Restika Putri; Muhammad Rasuli; Devi Safitri
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.16503

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The  results  ofthe  study  with  multiple  linear  regression analysis  showed  that organizational commitment, personal cost of reporting and moral intensity  had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENDAMPINGAN DESA DAN PEMANTAUAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA, PEMANFAATAN TEKNOLOGI SEBAGAI VARIABEL MODERASI (STUDI PADA DESA-DESA DI KABUPATEN SIAK PROVINSI RIAU) Susanti Susanti; Yesi Mutia Basri; Muhammad Rasuli
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267552

Abstract

Pemerintah desa harus bisa menerapkan prinsip akuntabilitas dalam pengelolaan keuangan desa, dimana semua akhir kegiatan penyelenggaraan pemerintah desa harus dipertanggungjawabkan kepada masyarakat desa sesuai ketentuan sehingga terwujud tata kelola pemerintahan desa yang baik (good village government). Ketepatan waktu melaporkan merupakan indicator mewujudkan akuntabilitas pengelolaan keuangan yang baik. Siak merupakan kabupaten di Propinsi Riau yang menjadi contoh oleh BPKP Pusat dalam tata kelola keuangan desa. Pendekatan penelitian ini bersifat kuantitatif. Dalam penelititan ini, peneliti membagikan angket kepada seluruh perangkat desa di Kabupaten Siak secara online menggunakan google form. Tujuan penelitian ini adalah Untuk menguji dan menganalisis pengaruh kompetensi sumber daya manusia, pendampingan desa dan pemantauan mempengaruhi akuntabilitas pengelolaan keuangan desa dengan pemanfaatan teknologi sebagai variabel moderasi. Pemanfaatan teknologi memoderasi kompetensi sumber daya manusia terhadap akuntabilitas pengelolaan keuangan desa, pemanfaatan teknologi memoderasi pendampingan desa terhadap akuntabilitas pengelolaan keuangan desa desa, pemanfaatan teknologi memoderasi pemantauan terhadap akuntabilitas pengelolaan keuangan desa. Kata Kunci: Akuntabilitas, Kompetensi, Pendampingan, Pemantauan, Teknologi  
Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) pada Satuan Pendidikan di Kabupaten Bengkalis Em Fikri Alfiansyah; Ruhul Fitrios; H M Rasuli
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.780

Abstract

This study aims to examine and analyze the influence of the competence of human resources contained in the treasurer and school leadership as well as community participation on the management of BOS funds in the Education unit in Bengkalis Regency. The population in this study were all elementary / junior high schools in the scope of the Bengkalis Regency Education Office, while the sample amounted to 176 schools consisting of 126 elementary schools and 50 junior high schools. Respondents were taken by means of random sampling, in order to obtain a total of 528 respondents consisting of the principal, teacher/treasurer and the local community/school committee. Data analysis uses quantitative analysis methods that use numbers and statistical calculations. The data analysis tool in this study uses structural equation modeling-partial least square (SEM-PLS) using WarpPLS version 5.0 software. Based on the results of the analysis, it can be concluded that the competence of treasurer human resources, managerial competence of school principals and community participation affect the management of boss funds in the education unit in Bengkalis Regency.
PENGARUH BUDAYA ORGANISASI DAN PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING Monica Monica; Nasrizal Nasrizal; Rasuli Rasuli
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2369

Abstract

ABSTRACT The purpose of this study was to examine the effect of organizational culture and the role of internal audit on prevention with internal control as an intervention variable. at the Regional Apparatus Organization of Riau Province. The population in this study were 40 (forty) Regional Apparatus Organizations in the Riau Provincial Government, which consisted of: 1 (one) Regional Secretariat, 1 (one) DPRD Secretariat, 1 (one) Inspectorate, 1 (one) Civil Service Police Unit , 3 (three) hospitals, 9 (six) agencies and 24 (twenty four) offices. The sample in this study is the Regional Apparatus Organization that has been audited in the Riau Provincial Government. From each OPD, 3 (three) respondents will be taken so that a sample of 105 people is obtained. The type of data used in this study is primary data obtained from questionnaires. The data analysis tool in this study was carried out with Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS version 3.2 software. The results show that culture has an effect on fraud prevention, internal audit has no effect on fraud prevention, organizational culture has an effect on internal control, internal audit has an effect on internal control, internal control has an effect on prevention, organizational culture has an effect on prevention through internal control, and internal audit effect on prevention prevention through internal control Keywords: organizational culture; internal audit; fraud prevention; internal control ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh pengaruh budaya organisasi dan peran audit internal terhadap pencegahan kecurangan dengan pengendalian internal sebagai variabel intervening.pada Organisasi Perangkat Daerah Provinsi Riau. Populasi dalam penelitian ini adalah 40 (empat puluh) Organisasi Perangkat Daerah di Pemerintah Provinsi Riau, yang terdiri dari: 1 (satu) Sekretariat Daerah, 1 (satu) Sekretariat DPRD, 1 (satu) Inspektorat, 1 (satu) Satuan Polisi Pamong Praja, 3 (tiga) Rumah Sakit, 9 (sembilan) Badan dan 24 (dua puluh empat) Dinas. Sampel dalam penelitian ini adalah Organisasi Perangkat Daerah yang sudah diaudit di Pemerintah Provinsi Riau, Dari setiap OPD akan diambil 3 (tiga) responden sehingga diperoleh sampel sebanyak 105 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner. Alat analisis data dalam penelitian ini dilakukan dengan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan menggunakan software SmartPLS versi 3.2. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap pencegahan kecurangan, peran audit internal tidak berpengaruh terhadap pencegahan kcurangan, budaya organisasi berpengaruh terhadap pengendalian internal, peran audit internal berpengaruh terhadap pengendalian internal, pengendalian internal berpengaruh terhadap pencegahan kecurangan, budaya organisasi berpengaruh terhadap pencegahan kecurangan melalui pengendalian internal, dan peranaudit internal berpengaruh terhadap pencegahan kecurangan melalui pengendalian internal Kata Kunci: budaya organisasi; audit internal; pencegahan kecurangan; pengendalian internal
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L ' Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Amir Hasan Anak Agung Gede Sugianthara Ananda Chika Bintani Andewi Rokhmawati Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Arbianti Arbianti Ari Andika Perdana Ariesty Ariesty Arini Arini Atika Zarefar Atika Zarefar Bagus Laksana Hari, Bagus Bhima Azis Usman Darlis Edfan Delly Ria Desilia Tanzerina Devi Safitri Dewi Astri Sasmita Dhermawan, Dhermawan Dian Sari Apriwinata Dina Hastria Djamil, Sri Hayati Djonathan Kevin Kegen Hutagalung Dwi Mardaniati Dwiki Kurniawan Edfan Darlis Edfan, Darlis Eka Haryani Eka Haryani, Eka Em Fikri Alfiansyah Emrinaldi Nur DP Enni Savtri Enny Savitri Errin Yani Wijaya Fadhilla, Riska Fadila, Melisa Fahmi, Al Fajar Odiatma Fajar, Yundeya Muhammad Febrian, Boy Febriansyah, Erwin Febriati Rusyda D. Sagala Fitr Yani Fitrisyah, Aidil Gerryan Putra Ginting, Rahmi Giovanny Vermico Aritof Gita, Yolanda Gusnita, Jumeilia Habibullah Azzuhri Handayani, Silvi Harbi, Muhamad Hardi Hardi Hardi Hardi, Hardi Hazrita, Fadilah Hendriko Pardede, Hendriko Heptariani.Z, Susi Herawati, Yesi Hesty Rahmawati Hita Puspita Sari Hita Hita, Hita Puspita Sari Humaira Basri Ika Wulandari Illa Sasmi Herja Irjanti, Fany Audia Ivonita, Azzahra Jalius, M Fajri Johari, Razana Juhaida Julita Julita Julita, Julita Jumavis Irvia Saputra Justika Zebua Kamaliah ' Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kiki Candri Kirmizi Kirmizi Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melisa Ermis Melynda, Mira Dewi Miftah Urrahmi Monica Monica Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Nitia Wijaya Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nurazlina ' Nurbaity, Cahya Nurjannah ' Nursanti, Elsa Oktari, Yona Oktari, Yona Oviliza Harzuli Pipin Kurnia Pipin Kurnia R. Albeta, Febrina Rahma Purnami Ramsiah Ramsiah Razana Juhaira Johari Reji Hendria Ria Nelly Sari Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika rofika rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Ruhul Fitrios Rusli ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' Supriono Supriono Suryadi, Ari Susanti Susanti Susanti, Depa Susilatri Susilatri Syahrul Syahrul Syahrul Syahrul Syaputra, Haizil Adam Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Trinisia, Karyn Tyara Miranda Vella Kurniasih Fitri Vera Oktari Vika Miftahul Jannah Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Welly Hermanto Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yesi Mutia Basri Yolanda Gita Yona Oktari Yuari Ade Sasmana Siregar Yulia Efni Yuneita Anisma Yurisa Ratnasari Zaferar , Arumega Zarefar, Arumega Zarefar, Arumge