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Pengaruh Debt Covenant, Tunneling Incentive, dan Mekanisme Bonus terhadap Keputusan Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Zulfa, Sabila; Meidiyustiani, Rinny
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7103

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh debt covenant, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing, serta untuk menganalisis tax minimization mampu memperkuat atau memperlemah hubungan antara debt covenant, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing. Praktik transfer pricing sering digunakan oleh perusahaan mutinasional dalam transaksi dengan pihak berelasi sebagai strategi dalam pengelolaan laba dan perencanaan pajak. Oleh karena itu, faktor- faktor yang memengaruhi keputusan transfer pricing menjadi penting untuk dikaji, terutama pada perusahaan sektor energi yang memiliki aktivitas bisnis lintas negara dan nilai transaksi yang besar. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2021-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh sampel sebanyak 36 perusahaan. Data yang digunakan merupakan data sekunder dari laporan keuangan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis (MRA) dengan menggunakan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa debt covenant berpengaruh negatif dan signifikan terhadap keputusan transfer pricing, tunneling incentive berpengaruh negatif dan signifikan terhadap keputusan transfer pricing, mekanisme bonus tidak berpengaruh signifikan terhadap keputusan transfer pricing, tax minimization mampu memperkuat pengaruh debt covenant terhadap keputusan transfer pricing, tax minimization tidak mampu memoderasi hubungan antara tunneling incentive terhadap keputusan transfer pricing, dan tax minimization tidak mampu memoderasi hubungan antara mekanisme bonus terhadap keputusan transfer pricing.
Pengaruh Pengungkapan Emisi Karbon, Agresivitas Pajak, Capital Intensity, dan Leverage Terhadap Nilai Perusahaan Andira, Reza; Meidiyustiani, Rinny
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7104

Abstract

Penelitian ini memiliki tujuan tujuan untuk mengetahui pengaruh pengungkapan emisi karbon, agresivitas pajak, capital intensity dan leverage terhadap nilai perusahaan. Topik ini menjadi penting karena semakin meningkatnya perhatian terhadap aspek lingkungan, kebijakan perpajakan, serta struktur keuangan perusahaan dalam menentukan persepsi investor terhadap kinerja dan nilai perusahaan. Populasi yang diteliti mencakup perusahaan-perusahaan dalam sektor energi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020 hingga 2024. Dalam menyusun sampel, penelitian ini menerapkan metode purposive sampling, yaitu teknik pemilihan sampel berdasarkan kriteria tertentu yang disesuaikan dengan kebutuhan penelitian. Berdasarkan kriteria yang telah ditetapkan, penelitian ini berhasil memperoleh data dari 46 perusahaan yang memenuhi syarat sebagai sampel penelitian. Data yang telah terkumpul kemudian dianalisis menggunakan analisis regresi linear berganda untuk mengetahui hubungan dan pengaruh anatara variabel independen terhadap variabel dependen. Proses pengolahan dan analisis data dilakukan dengan menggunakan sofware SPSS versi 22.0. Hasil penelitian menunjukkan bahwa agresivitas pajak memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Hal ini mengindikasikan bahwa strategi pengelolaan pajak tertentu dapat memberikan dampak terhadap peningkatan persepsi investor terhadap nilai perusahaan. Sebaliknya, capital intensity terbukti memberikan pengaruh negatif yang signifikan terhadap nilai perusahaan. Di sisi lain, pengungkapan emisi karbon dan leverage tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan dalam periode penelitian yang dilakukan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
Analisis Pengaruh Social Distancing, Work from Home dan Aplikasi Video Call terhadap Produktivitas Organisasi: Studi Kasus pada Permukiman di DKI Jakarta Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Ravindra Safitra Hidayat; Retno Fuji Oktaviani; Rinny Meidiyustiani
Studi Ilmu Manajemen dan Organisasi Vol 2 No 1 (2021): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v2i1.92

Abstract

Purpose: This research aimed to analyze the influence of Social Distancing, Work from Home and Video Call applications towards Organizational Productivity. Method: This type of research is a quantitative descriptive research. The analysis tool used in this study is SmartPLS 3.0. The population of this study is 9880 people. The samples studied were 130 people using the Simple Random Sampling method. The sampling technique refers to the Slovin formula. The results stated that the analysis of Social Distancing influence, Work From Home and Video Call application (0,052), (0,047) and (0,924). Results: Based on test of R Square, Productivity of the Organization as Endogenous variable affects 98.6% while the remaining 1.4% is influenced by other factors.
Optimasi Potensi UMKM melalui Pelatihan Literasi Digital dan Pembangunan Jaringan Internet Murah Imelda Imelda; Rinny Meidiyustiani; Subandi Subandi
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 4 No. 1 (2026): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v4i1.109

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in many regions require internet access to market their products. Affordable internet packages are still very limited. Even if available, they are often managed individually. The need for internet access is critical. The solution is to provide training on internet network infrastructure development and digital literacy. The goal is to improve MSMEs' ability to utilize affordable internet technology to optimize their business potential. The training was conducted face-to-face, involving MSMEs and the surrounding community. The training included outreach on affordable internet, building a simple internet network, digital literacy training, and product marketing practices. The training results demonstrated a significant increase in participants' understanding of internet network concepts and their application to product promotion activities through social media. Participants were able to build a local area network (LAN), perform RJ45 crimping, and independently upload products to digital platforms. This training has had a positive impact on improving MSMEs' digital skills and competitiveness.
PENGARUH SUSTAINABILITY REPORT, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Fara Frida Aulia; Rinny Meidiyustiani
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Report, Kepemilikan Institusional, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 54 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda yang dibantu dengan program SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa sustainability report, kepemilikan institusional, dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap kinerja keuangan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan
ANALISIS PERUBAHAN PSAK 24 KE PSAK 219 IMBALAN KERJA DAN DAMPAK YANG TIMBUL TERHADAP TRANSPARANSI LAPORAN KEUANGAN DI INDONESIA Novi Rahmadani; Kensani Laras Sekar; Kaela Atifa Armanny; Riska Amelia Arief; Rinny Meidiyustiani
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bxwtjb31

Abstract

The revision of financial accounting standards in Indonesia demonstrates an effort to maintain transparency and conformity with global practices. This study aims to analyze the evolution and implementation of Statements of Financial Accounting Standards, relating to employee compensation, particularly the transition from Statements of Financial Accounting Standards 18 to 226 and from Statements of Financial Accounting Standards 24 to 219. The method applied is desk research of literature, regulations, and updates released by the Indonesian Financial Accounting Standards Board (FASB IAI). The research findings indicate that these Statements of Financial Accounting Standards revisions aim to improve the relevance, accuracy, and comparability of financial statements, particularly regarding the disclosure of pension obligations and benefits. Statements of Financial Accounting Standards 226 offers more comprehensive guidance on reporting pension benefit plans, while Statements of Financial Accounting Standards 219 highlights the importance of transparency in the recognition and valuation of employee benefits. These updates lead to improvements in the quality of financial reporting, but also require companies to adjust their accounting systems, strengthen collaboration with actuaries, and enhance human resource capacity in the accounting sector. Overall, the revision of Statements of Financial Accounting Standards on employee benefits is a crucial step towards improving the accountability and reliability of financial statements in Indonesia.
ANALISIS DAMPAK PENERAPAN PSAK 221 TERHADAP PENGAKUAN,PENGUKURAN SELISIH KURS, DAN KUALITAS PELAPORAN KEUANGAN ENTITAS MULTINASIONAL DI INDONESIA Florentino Edoardo Christian Uwong; Azel Zahran Arsyfandy; Naomi Veronika Aprilia; Duta Achmad Hartono; Rinny Meidiyustiani
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c6eqwe85

Abstract

This study presents a critical analysis of the implementation of Statement of Financial Accounting Standards (PSAK) 221 regarding the Effects of Changes in Foreign Exchange Rates, which is a substantive adoption of IAS 21 and replaces the previous provisions in PSAK 10. Given the increasing exposure of Indonesian entities to exchange rate fluctuation risks, compliance with PSAK 221 is important to ensure the transparency and relevance of financial statements. This study aims to analyze the technical provisions of PSAK 221 related to the definition, recognition, measurement, and presentation of foreign exchange transactions and the description of overseas business activities, and to evaluate the effect of accounting treatment of exchange differences—transactional exchange differences (recognized in Profit or Loss) versus translation exchange differences (recognized in Other Comprehensive Income/OCI)—on net profit volatility and the informative value of financial statements. The method used is a descriptive qualitative case study based on document analysis (analysis of accounting policies and Notes to the Financial Statements of entities with significant foreign currency exposure, for the period 2023–2024). The main findings show that PSAK 221 reinforces the determination of functional currency and requires the separation of exchange rate differences based on their source, which in turn improves the quality and informative value of profit while changing the pattern of profit volatility. The contribution of this research is a more detailed technical interpretation and analysis of strategic implications.
Financial Literacy and Financial Attitude on Financial Satisfaction: Mediating Effect of Financial Well-Being Rinny Meidiyustiani; Heni Iswati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4312

Abstract

The involvement of women in the MSME sector has grown markedly, with female entrepreneurs playing a significant role in generating household income, creating employment opportunities, and supporting national economic development. Despite their important contributions, many women entrepreneurs continue to face challenges in financial management, emphasizing the need for strong financial literacy and constructive financial attitudes to achieve financial satisfaction and sustainable economic stability. This study examines the impact of financial literacy and financial attitudes on financial satisfaction, with financial well-being serving as a mediating variable. The research targets women-owned MSMEs in Indonesia, which are critical to the nation’s economic progress. Employing a quantitative approach with an explanatory research design, data were collected through a survey of 90 female entrepreneurs. Path analysis using Smart-PLS was conducted to test the proposed hypotheses. Findings reveal that financial literacy and financial well-being significantly enhance financial satisfaction, while financial attitudes do not exert a direct effect. Furthermore, financial well-being effectively mediates the influence of financial literacy on financial satisfaction but does not mediate the relationship between financial attitudes and satisfaction. These results highlight the importance of financial literacy in guiding financial decision-making and improving satisfaction among women MSME owners.
PERAN MODERASI PROFITABILITAS PADA PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rinny Meidiyustiani; Taufik Dwi Setiawan; Rachmat Arief
Jurnal Serasi Vol 23, No 2 (2025): Jurnal Serasi Vol 23 No 2 Oktober 2025
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/js.v23i2.3662

Abstract

Nilai perusahaan merupakan penilaian atau persepsi investor terhadap tingkat keberhasilan suatu perusahaan. Nilai perusahaan yang tinggi mencerminkan harga saham yang tinggi pula, sehingga berpotensi meningkatkan kesejahteraan pemegang saham. Dengan demikian, perubahan nilai perusahaan akan tercermin pada fluktuasi harga saham di pasar. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan, serta menguji peran profitabilitas sebagai variabel moderasi pada hubungan leverage dan ukuran perusahaan terhadap nilai perusahaan. Populasi penelitian adalah perusahaan subsektor makanan olahan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019–2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sampel ditentukan dengan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 27 perusahaan sebagai sampel. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan software SPSS versi 22.0. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, profitabilitas memperkuat pengaruh leverage terhadap nilai perusahaan, dan profitabilitas juga memperkuat pengaruh ukuran perusahaan terhadap nilai perusahaan. Penelitian ini merekomendasikan agar penelitian selanjutnya menambahkan variabel independen lain yang berpotensi memengaruhi nilai perusahaan serta memperluas populasi dan periode penelitian, sehingga dapat memberikan gambaran kondisi yang lebih komprehensif
Co-Authors Abdul Kudus Aghnia Gita Apralia Akbariani, Nurhaliza Vania Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Andira, Reza Anggraini, Eka Ranti ANISAH Ardati, Yulia Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aryanto, Puput Azel Zahran Arsyfandy Bunga Zenia Sawa Chairunisa Nabila Putri Cynthia Wulandari Dahlya Theresia Dafinta Damayanti, Devina Dendi Anggi Gumilang Desi Natalia Desi Susilowati Desi Susilowati Dewa Ayu Dita Sri Ardani Dewi Kusumaningsih Dewi Puspaningtyas Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Endah Sri Wahyuni Eny Retnoningrum Eryco Muhdaliha Fara Frida Aulia Ferliana Anggraini Florentino Edoardo Christian Uwong Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Harlis Setiyowati Haryatih, Haryatih Hayatul Khairul Rahmat Heni Iswati Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Hikmawati, Isnaini Nur Imelda Imelda Imelda Imelda, I Imelda, Imelda Indah Rahayu Lestari Inggit Anggraeni Innaya Ramadhanty Irfan Maulana, Irfan Iswati, Heni Ivo Rolanda Jihan Hasan Jihan Nur Armalia Julia Jaimega Kaela Atifa Armanny Karmia Delphina Kensani Laras Sekar Kristom Eko Kanika L. Gaol, Denada L. Gaol, Denada Faraswacyen Laksmiwati , Mia Laksmiwati, Mia Malik Alfi Kurniawan Malisa, Berlian Margaretha Yeniwati Maya Kusuma Dewi Mei, Linda Permatasari Loe Siu Mia Laksmiwati Mia Laksmiwati Muhamad Satrio Aditomo Muhammad Fikri Ramadhan Muhammad Iqbal Al 'Mudatsir Muhammad Ridwan Naomi Veronika Aprilia Nidya Kusumawardhany Nopaludin, Nopaludin Nora Adriana Brabo Nora Andira Brabo Novi Rahmadani Nur Ageng Sebayu Nur Fitri Septiani Panca Maulana Permatasari, Selviya Dwi Asi Prasetya, Rizky Eka Prawestri, Fatimah Azzahra Priyanto , Sugeng P Putri Febisianigrum Putri Suryandari Qodariah Qodariah Qodariah, Qodariah Rachmat Arief Rachmat Arief Rachmat Arief Ramadan, Rakhazia Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Retno Fuji Oktaviani Riska Amelia Arief Rismawandi, Rismawandi Rosa Amelia Rosita Rosita Sabila Resti Syafira Sabtara, Ardhina Dwi Salsa Indriyani Salsa Indriyani Salsabilla, Adinda Naya Salsabilla, Divyana Aprila Daung Sari, Nurma Elita Saskia Fadya Alifah Sayyidah, Hanna Sa’adah, Fathiatus Sekar Sari Seli Marcelinda Setyani Dwi Lestari Srie Hendraliany Subandi Subandi Sugeng Priyanto Suryani Suryani Syaiful Anwar Taufik Dwi Setiawan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Yuwono Yuwono Zulfa, Sabila