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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Sinar Manajemen Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Manajemen Strategi dan Aplikasi Bisnis JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Online Insan Akuntan ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Akubis: Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam JIEB : Jurnal Ilmiah Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Sekretari & Administrasi (Serasi) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal PkM (Pengabdian kepada Masyarakat) International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomika dan Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Publikasi Ilmu Manajemen Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Akuntan Publik Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Nirta: Studi Inovasi Journal of Islamic Digital Economics and Management Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Tekno Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Riset Multidisiplin Edukasi Trends in Applied Sciences, Social Sciences, and Education Indonesian Journal of Emerging Trends in Community Empowerment Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Cakrawala Akademika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rinny Meidiyustiani
Universitas Budi Luhur
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Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi Imelda, I; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.28

Abstract

The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statements for businesses, (4) difficulties in obtaining funding from banks, (5) Has ever made financial statements using computer. The solutions are: (1) providing basic knowledge abaout financial statements, (2) introducing types of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs), (3) Explaining the importance of financial statements for business progress, (4) Providing training and skill in preparing financial reports based using FAS MSMEs, (5) Using accounting information system application to facilitaate MSMEs for preparing financial statements. The method are: preparation, implementation which is an evaluation of activities. The activity material included the introduction of basic concepts of financial statements, introduction of financial satements benefit, to the preparation of financial statements based on FAS MSMEs using lamikro application which made by Cooperatives and Small Micro Enterprises Ministry (CSMEs Ministry). After the training, increased understanding and improvement of MSMEs skill for preparing financial statements, especially using Lamikro application, to supporting their businesses. coaching periodically until MSMEs can preparing financial statements independently.
PERAN LITERASI DIGITAL TERHADAP WIRAUSAHA MUDA: STUDI KASUS PADA MAHASISWA DI JAKARTA Oktaviani, Retno Fuji; Meidiyustiani, Rinny; Qodariah, Qodariah; Arif, Rachmat
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i1.1917

Abstract

ABSTRAKIntensi berwirausaha di Indonesia masih tergolong rendah. Rendahnya kesadaran berwirausaha oleh generasi muda karena kurangnya literasi dan pendidikan yang mereka dapatkan. Sedangkan bagi generasi muda literacy digital mereka sudah menunjukkan perkembangan yang sangat tinggi. Penelitian ini ingin meneliti lebih lanjut faktor pendidikan formal dan nonformal dengan literasi digital sebagai moderasi dapat mempengaruhi intensi seseorang untuk berwirausaha serta dampaknya terhadap tindakan actual entrepreneurship. Penelitian ini menggunakan pendekatan kuantitatif melalui model path analysis. Populasi dari penelitian ini adalah mahasiswa Universitas Budi Luhur. Hasil penelitian menunjukkan bahwa formal education dan nonformal education dapat mempengaruhi intention entrepreneur dan intention entrepreneur dapat mempengaruhi seseorang untuk menjadi actual entrepreneur. Sedangkan digital literacy tidak dapat memoderasi formal dan informal education.Kata Kunci: Literasi Digital; Niat; Wirausaha; Pendidikan; ModerasiABSTRACTEntrepreneurial intention in Indonesia is still relatively low. The low awareness of entrepreneurship by the younger generation is due to the lack of literacy and education they get. Whereas for the younger generation, their digital literacy has shown very high development. This study wants to further examine the factors of formal and non-formal education with digital literacy as moderation can affect a person's intention to become an entrepreneur and its impact on actual entrepreneurship actions. This research uses a quantitative approach through a path analysis model. The population of this study were students of Budi Luhur University. The results showed that formal education and non-formal education can influence entrepreneurial intention and entrepreneurial intention can influence a person to become an actual entrepreneur. While digital literacy cannot moderate formal and informal education.Keywords: Digital Literacy; Intention; Entrepreneur; Education; Moderating
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Meidiyustiani, Rinny; Nopaludin, Nopaludin
Bhinneka Multidisiplin Journal Vol. 1 No. 1 (2024): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v1i1.6

Abstract

This study was conducted to analyze the factors that influence financial statement fraud. This research was conducted at food &beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample determination method in this study used the purposive sampling method with a sample of 19 food &beverage subsector manufacturing companies that had met the sample criteria. The study used multiple linear regression analysis techniques and used the SPSS version 22.0 statistical test tool. The results of this study showed that financial target and external pressure variables had a positive and significant effect on the detection of financial statement fraud and audit opinions had a negative and significant effect on the detection of financial statement fraud, but the variables of financial stability, nature of industry, and change of directors had no effect on the detection of financial statement fraud
PERSUASI LITERASI KEUANGAN UNTUK ANAK USIA DINI PADA TK DIAN EKAWANTI JAKARTA Meidiyustiani, Rinny
Jurnal Pengabdian Masyarakat Berbasis Teknologi Vol 4 No 1 (2023): Volume 4, Nomor 1, Mei 2023
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/abdimastek.v4i1.1729

Abstract

Siswa-siswa TK Dian Ekawanti Jakarta merupakan peserta yang diajak oleh Tim Program Pengabdian Kepada Masyarakat Fakultas Ekonomi Universitas Budi Luhur untuk mehami mengenai literasi keuangan melalui gerakan mari menabungnya. Kegiatan persuasif ini memberikan inovasi dalam gerakan menabung untuk anak usia dini, yang unik, kreatif dan menyenangkan. Tim mengajak siswa untuk menabung, sikap mandiri, tidak tergantung pada orang lain, tanggung jawab dan belajar memenuhi kebutuhannya sendiri di kemudian hari. Agenda diisi dengan simulasi dan kegiatan menghias tabung celengan mereka semenarik mungkin yang akan mengasah kreativitas anak-anak. Hasil dari kegiatan ini yaitu para siswa mampu memahami tentang menabung serta membuat mereka lebih mudah menghargai orang tua dan menyadari kerja keras yang dilakukan orang tua untuk memenuhi kebutuhan hidupnya.
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 Perubahan dan Dampak Penerapan PSAK 216 Terhadap Pengakuan Aset Tetap Sebagai Pengganti PSAK 16 di Indonesia Anisah; Dita Dwy Cahyani; Jihan Nur Armalia; Muhammad Ridwan; Rinny Meidiyustiani
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1291

Abstract

This study aims to analyze the changes and impacts of implementing PSAK 216 as a replacement for PSAK 16 in the accounting treatment of fixed assets in Indonesia. The research employs a descriptive qualitative method through a systematic literature review of 13 academic studies published between 2021 and 2025. The findings indicate that PSAK 216 enhances transparency, relevance, and comparability of financial reporting, particularly in the recognition, measurement, depreciation, and disclosure of fixed assets. However, implementation challenges remain, including the limited readiness of accounting information systems, insufficient human resource competence, inconsistent recognition of impaired assets, and discrepancies between accounting and taxation standards. The 2023 amendments to PSAK 216 also reduced net income because proceeds from pre-use testing must now be recorded as revenue. Overall, this study highlights that the successful adoption of PSAK 216 requires policy readiness, adequate human resources, and strong managerial commitment to improving the quality of financial reporting in Indonesia.
Analisis Dampak Transisi dari PSAK 13 ke PSAK 240 terhadap Kebijakan Pengukuran Nilai Wajar Properti Investasi pada Perusahaan Publik di Indonesia Arya Putra Maulana; Margaretha Yeniwati; Duwi Duwi; Dewa Ayu Dita Sri Ardani; Rinny Meidiyustiani
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.101

Abstract

This study discusses the transition from PSAK 13 to PSAK 240, which will come into effect in 2024, particularly in relation to the measurement of fair value of investment properties in Indonesian public companies. This change in standards aims to strengthen alignment with IFRS (IAS 40) and promote transparency and comparability of financial statements. Through a Systematic Literature Review (SLR) approach of publications from 2021 to 2024, this study found that the use of fair value methods can increase the relevance of financial information and attract investor interest, although it has the potential to cause volatility in financial statements. The results of the study show that the successful implementation of PSAK 240 is influenced by the quality of governance, the availability of market data, and the readiness of the company's information system. In addition, factors such as company size, leverage, and managerial ownership also influence the choice of valuation method. Thus, the transition to PSAK 240 is not only a technical change but also a strategic step to strengthen the credibility of the Indonesian capital market.
Transformasi Kebijakan Akuntansi Persediaan dalam Implementasi PSAK 202 dan Dampaknya terhadap Nilai Persediaan, Pengungkapan, serta Akuntabilitas Perusahaan Publik di Indonesia Ramadan, Rakhazia; Prawestri, Fatimah Azzahra; Mei, Linda Permatasari Loe Siu; Sayyidah, Hanna; Meidiyustiani, Rinny
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4073

Abstract

Penelitian ini membahas transformasi kebijakan akuntansi persediaan dari PSAK No. 14, yang berbasis biaya perolehan, menuju PSAK No. 202 tentang Akuntansi Produk Agrikultur yang menggunakan pendekatan nilai wajar dikurangi biaya untuk menjual (FVLCS). Perubahan ini dianalisis melalui metode Systematic Literature Review (SLR) terhadap 10 literatur primer periode 2021–2025 yang diperoleh dari Google Scholar, ResearchGate, dan situs resmi IAI. Studi ini mengkaji proses transisi standar yang diadaptasi dari IAS 41 untuk meningkatkan relevansi dan kualitas pelaporan keuangan sektor agrikultur di Indonesia. Hasil sintesis menunjukkan bahwa penerapan PSAK 202 mampu meningkatkan relevansi nilai persediaan karena nilai yang disajikan lebih mencerminkan kondisi pasar terkini. Namun demikian, penggunaan nilai wajar menimbulkan volatilitas laba, terutama ketika estimasi didasarkan pada input Level 3 dalam Hierarki Nilai Wajar yang mengandung subjektivitas tinggi. Selain itu, terdapat tantangan implementasi seperti kesenjangan kompetensi SDM, keterbatasan data pasar, serta meningkatnya kebutuhan pengungkapan yang lebih detail dan transparan. Di sisi lain, PSAK 202 memberikan dampak positif berupa peningkatan transparansi dan akuntabilitas perusahaan melalui penguatan tata kelola perusahaan (GCG). Meski demikian, trade-off antara relevansi dan reliabilitas tetap menjadi isu utama dalam penerapannya. Penelitian ini menyimpulkan perlunya program pelatihan SDM, standardisasi data pasar oleh regulator seperti IAI dan OJK, serta penelitian empiris lanjutan untuk mengukur dampak agregat terhadap kinerja perusahaan. Temuan ini berkontribusi pada penguatan harmonisasi standar akuntansi Indonesia dengan praktik internasional.
Penerapan PSAK 57 terhadap Kualitas Laporan Keuangan Perusahaan Publik di Indonesia Inggit Anggraeni; Innaya Ramadhanty; Maya Kusuma Dewi; Nur Ageng Sebayu; Rinny Meidiyustiani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1784

Abstract

This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public companies listed on the Indonesia Stock Exchange (IDX) within a certain period. The evaluation was conducted to measure the degree of compliance with PSAK 57 and its relationship with financial statement quality parameters, such as relevance, reliability, and comparability. The research findings indicate that the implementation of PSAK 57 has a positive impact on the quality of financial statements, as entities that consistently adopt this standard demonstrate higher levels of transparency and accountability. This conclusion conveys a crucial message to practitioners and regulators to continue to deepen their understanding and implementation of PSAK 57 in order to strengthen the quality and integrity of financial reporting in Indonesia.
PENGARUH PROFITABILITAS, TOTAL ASSET TURN OVER (TATO), ARUS KAS OPERASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2022) Desi Susilowati; Rinny Meidiyustiani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2080

Abstract

This study aims to determine the effect of profitability, total asset turnover (TATO), operating cash flow, company size on company value in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 84 companies. The sampling technique in this study used a purposive sampling method and obtained a sample of 44 companies. The analysis technique used is multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) software version 22.0. The results of this study indicate that profitability and operating cash flow have no effect on firm value, while total asset turnover (TATO) and firm size have a positive effect on firm value.
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 Aulia, Fara Frida 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 Dodi Hermawan Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Endah Sri Wahyuni Eny Retnoningrum Eryco Muhdaliha 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 Hidayat, Ravindra Safitra Hikmawati, Isnaini Nur 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 Novita Lorenza Widya 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 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 Sugeng Priyanto Suryani Suryani Syaiful Anwar Syifa Risti Ramadhan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Wuri Septi Handayani Yuwono Yuwono Zulfa, Sabila