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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Auditing Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JAKPI International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Social Society Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
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 Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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THE INFLUENCE OF EARNINGS MANAGEMENT ON FIRM PERFORMANCE: DOES GENDER DIVERSITY MATTER? Rahmawati, Fani Putri; Widiyati, Dian; Isnatsaqif, Hanif
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.3369

Abstract

The goal of this study is to ascertain how earnings management influences firm performance and whether board gender diversity can either enhance or weaken this relationship. The sample comprises 21 property and real estate firms that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, which is analyzed using moderation regression analysis and the panel data approach. Results indicate that earnings management has a significant positive effect on firm performance, as reflected in the Return on Assets (ROA), supporting the view that it is used to meet short-term targets. However, gender diversity does not significantly moderate this relationship. These findings suggest that gender diversity has not effectively enhanced management, indicating the need for further evaluation of board composition to strengthen oversight.
Pengaruh Kinerja Keuangan, Intellectual capital dan Growth opportunity terhadap Nilai Perusahaan Muhammad Ade Al Rizky; Dian Widiyati
Journal Social Society Vol. 5 No. 2 (2025): Juli - Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.2.2025.906

Abstract

Urgensi dari penelitian ini adalah untuk memahami faktor-faktor yang memengaruhi nilai perusahaan pada sektor perindustrian yang terdaftar di Bursa Efek Indonesia. Tujuan penelitian ini yaitu mengungkap pengaruh kinerja keuangan, intellectual capital, dan growth opportunity  terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Teknik pengumpulan data dilakukan melalui dokumentasi dengan mengakses laporan tahunan dan laporan keuangan perusahaan sektor perindustrian yang dipublikasikan di Bursa Efek Indonesia periode 2019–2023. Instrumen penelitian berupa lembar observasi data sekunder, yang memuat variabel-variabel penelitian seperti kinerja keuangan (ROA, ROE, DER), intellectual capital (VAIC), growth opportunity  (rasio pertumbuhan aset/penjualan), serta nilai perusahaan (Tobin’s Q). Teknik analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews versi 13. Populasi penelitian mencakup 67 perusahaan sektor perindustrian, sedangkan sampel ditentukan dengan purposive sampling dan menghasilkan 8 perusahaan dengan total 40 data observasi. Hasil penelitian menunjukkan bahwa kinerja keuangan, intellectual capital, dan growth opportunity  secara simultan berpengaruh signifikan terhadap nilai perusahaan (F-statistik = 5,327, Prob(F-stat) = 0,003 < 0,05). Namun, secara parsial hanya kinerja keuangan yang berpengaruh signifikan (t-statistik = 3,215, Prob = 0,002 < 0,05), sedangkan intellectual capital (t-statistik = 1,024, Prob = 0,312) dan growth opportunity  (t-statistik = 0,874, Prob = 0,387) tidak berpengaruh signifikan. Koefisien determinasi (R²) sebesar 0,482 menunjukkan bahwa 48,2% variasi nilai perusahaan dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya 51,8% dipengaruhi oleh faktor lain di luar penelitian. Temuan ini mengindikasikan bahwa kinerja keuangan memiliki peran penting dalam menentukan nilai perusahaan, sementara intellectual capital dan growth opportunity  belum menunjukkan pengaruh yang berarti. Penelitian ini memberikan kontribusi bagi pengembangan ilmu akuntansi, khususnya dalam pengambilan keputusan terkait manajemen nilai perusahaan. Penelitian ini juga diharapkan menjadi referensi akademik bagi Universitas Pamulang, terutama pada Program Studi Akuntansi dalam memperkaya literatur mengenai faktor-faktor yang memengaruhi nilai perusahaan.
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Aryanti Lafau; Dian Widiyati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8569

Abstract

This research aims to determine the influence of tax service quality, understanding of taxation and tax incentives on taxpayer compliance. This type of research is quantitative research using a random method (Random Sampling) in collecting data samples and the type of data used is primary data. The population of this research is Taxpayers registered at KPP Pratama Serpong. The number of samples distributed was 55 respondents. The data analysis techniques used are descriptive statistics, data quality testing, classical assumption testing and hypothesis testing. The research results show that the results of the F statistical test show that simultaneously the value of Fcount > Ftable (11.531 > 2.79), so it can be concluded that the Quality of Fiscus Services, Understanding of Taxation and Tax Incentives simultaneously have a significant effect on Taxpayer Compliance. The quality of Fiscus Services in particular has no effect on Taxpayer Compliance. Understanding Taxation partially influences Taxpayer Compliance. Partial tax incentives have no effect on Taxpayer Compliance.
Pengaruh Kebijakan Hutang, Keputusan Investasi dan Free Cash Flow Terhadap Nilai Perusahaan Dini Amalia Rahma; Dian Widiyati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8735

Abstract

This research aims to analyze the influence of debt policy, investment decisions and free cash flow on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample used in the research was 11 companies or 55 observation data from the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during 2018-2022 using quantitative methods with a sampling technique using purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Debt Policy (X1) as the first independent variable, Investment Decision (X2) as the second independent variable, and Free Cash Flow (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using the EViews 11 Student Version Lite device. The results of this research show that the best model is the Fixed Effect Model (FEM). The results of this research t test (partial) show that Debt Policy partially has no effect on Company Value, Investment Decisions partially have an effect on Company Value
Pengaruh Kepemilikan Manajerial dan Environmental, Social, Governance Terhadap Kinerja Keuangan Putri Septiani; Dian Widiyati
Jurnal Intelek Insan Cendikia Vol. 3 No. 7 (2026): JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan enviromental, social, governance (ESG) terhadap kinerja keuangan pada perusahaan sektor basic materials dan industrials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) perusahaan. Jumlah sampel yang digunakan dalam penelitian ini adalah 8 perusahaan sektor basic materials dan industrials dengan periode pengamatan selama 4 (empat) tahun, sehingga diperoleh 32 observasi. Teknik analisis yang digunakan adalah analisis regresi data panel dengan bantuan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa secara simultan kepemilikan manajerial dan environmental, social, governance berpengaruh terhadap kinerja keuangan. Secara parsial, kepemilikan manajerial berpengaruh terhadap kinerja keuangan, sedangkan environmental, social, governance tidak berpengaruh terhadap kinerja keuangan.
CREATIVE ACCOUNTING: TINJAUAN LITERATUR ATAS INOVASI DAN INTEGRITAS PELAPORAN KEUANGAN Riyan Harbi Valdiansyah; Dian Widiyati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 3 (2026): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i3.8056

Abstract

This study aims to provide a comprehensive literature review on creative accounting practices that are at the intersection of innovation and quality in financial statements. Some creative measures are used to make reports more attractive to investors. More often, however, they can also lead to highly unethical data manipulation. The purpose of this study is to provide a thorough review of creative accounting practices. In a Systematic Literature Review-based study will be analyzed from leading articles during the period 2020 - 2024, Researchers used specific search terms to find relevant publications (“Creative accounting”) The results showed that creative accounting can provide flexibility, but if used inappropriately, it can have serious consequences. Not only does this risk a loss of credibility, but there are also legal risks and sanctions. This research is highly dependent on the literature reviewed due to the lack of empirical data from various regional contexts. However, the findings suggest that regulation, supervision, and professional ethics are important to limit creative accounting, and this research will provide suggestions that academics, practitioners, and policy makers are to study in the future.
PENGARUH AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN BIAYA LINGKUNGAN SEBAGAI VARIABEL MODERASI Dede Yati Rosmiati; Dian Widiyati; Iin Rosini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/k935n490

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi lingkungan dan kinerja lingkungan terhadap kinerja keuangan dengan biaya lingkungan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2024. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 37 perusahaan dengan total 222 data observasi. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Random Effect Model dan Moderated Regression Analysis menggunakan EViews. Hasil penelitian menunjukkan bahwa akuntansi lingkungan berpengaruh negatif signifikan terhadap kinerja keuangan. Sementara itu, kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan. Hasil pengujian moderasi menunjukkan bahwa biaya lingkungan tidak mampu memoderasi hubungan antara akuntansi lingkungan dan kinerja keuangan. Selain itu, biaya lingkungan juga tidak mampu memoderasi hubungan antara kinerja lingkungan dan kinerja keuangan. Temuan ini mengindikasikan bahwa informasi dan pengeluaran terkait lingkungan pada perusahaan sektor keuangan belum sepenuhnya menjadi faktor yang dipertimbangkan investor dalam menilai kinerja keuangan perusahaan. Penelitian ini memberikan kontribusi dalam pengembangan literatur akuntansi lingkungan, khususnya pada sektor keuangan di Indonesia  
PENGARUH GREEN INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEBERLANJUTAN DENGAN ECO-EFFICIENCY SEBAGAI PEMODERASI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA Rahmat Fauzi; Dian Widiyati; Iin Rosini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kgda2851

Abstract

Penelitian ini menguji pengaruh Green Intellectual Capital (GIC) dan dua mekanisme Good Corporate Governance — proporsi Dewan Komisaris Independen dan ukuran Komite Audit — terhadap Kinerja Keberlanjutan perusahaan, sekaligus menguji peran Eco-Efficiency yang diproksikan melalui kepemilikan sertifikat ISO 14001 sebagai variabel pemoderasi. Riset ini dilatarbelakangi oleh semakin ketatnya tekanan regulasi keberlanjutan di Indonesia (POJK No. 51/2017 dan POJK No. 18/2023) serta standar internasional IFRS S1 dan S2, yang menjadikan sektor energi sebagai konteks pengamatan yang relevan mengingat eksternalitas lingkungannya yang tinggi. Penelitian dirancang secara kuantitatif-asosiatif dengan data panel seimbang dari 16 perusahaan sektor energi yang tercatat di Bursa Efek Indonesia selama periode 2019–2024, menghasilkan 96 unit amatan firm-year yang diperoleh melalui purposive sampling. Data diestimasi menggunakan regresi data panel Cross-Section Random Effects (estimator Swamy-Arora) yang diperluas dengan Moderated Regression Analysis (MRA) berbantuan EViews 12. Hasil pengujian menunjukkan bahwa Dewan Komisaris Independen berpengaruh positif dan signifikan terhadap Kinerja Keberlanjutan (β = 0,471; p = 0,026), sementara GIC, Komite Audit, dan Eco-Efficiency tidak menunjukkan pengaruh langsung yang signifikan pada model utama. Pada model moderasi, Eco-Efficiency justru memperlemah pengaruh GIC terhadap Kinerja Keberlanjutan secara signifikan (β = -0,036; p = 0,017), mengindikasikan adanya relasi substitutif antara kapabilitas pengetahuan hijau dan sistem manajemen lingkungan formal. Adjusted R² meningkat dari 7,55% menjadi 15,43% setelah interaksi dimasukkan ke dalam model. Temuan ini memperkaya diskursus Resource-Based View, Teori Legitimasi, dan Teori Keagenan dalam literatur akuntansi keberlanjutan, serta memberikan masukan praktis bagi manajemen perusahaan energi, investor berorientasi ESG, dan regulator pasar modal.  
DO ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND GREEN INTELLECTUAL CAPITAL BOOST FINANCIAL PERFORMANCE THROUGH CAPITAL STRUCTURE? Dian Widiyati; Riyan Harbi Valdiansyah; Faith Njaramba
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7710

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) and Green Intellectual Capital on corporate financial performance, with capital structure as a moderating variable. It is motivated by increasing stakeholder attention to sustainability practices and inconsistent empirical findings regarding their financial implications. Using a quantitative explanatory approach, this study analyzes panel data from 14 companies listed on the Indonesia Stock Exchange that consistently published annual and sustainability reports during the 2019–2023 period. The data were analyzed using Moderated Regression Analysis after passing classical assumption tests. The results indicate that ESG disclosure has no significant effect on financial performance. In contrast, Green Intellectual Capital has a positive and significant effect on financial performance. Capital structure also shows a positive and significant impact on financial performance. Furthermore, capital structure does not moderate the relationship between ESG disclosure and financial performance but significantly weakens the effect of Green Intellectual Capital on financial performance. Robustness tests conducted before and after the COVID-19 period confirm the increasing relevance of Green Intellectual Capital in the post-pandemic era. These findings contribute by highlighting the strategic role of green intellectual assets, supported by a sound financing structure, in achieving sustainable financial performance.
The Determinant Factors of Company Value in Consumer Non-Cyclicals Companies: Two Pathways Analysis Napisah Napisah; Dian Widiyati; Nurhayati Nurhayati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12999

Abstract

The objective of this study is to examine the impact of capital structure, good corporate governance, audit quality, and integrated reporting on firm value in consumer non-cyclicals enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A company's firm value is a key indicator of its sustainability, potential for growth, and appeal to investors. Capital structure is measured by the debt-to-equity ratio, and GCG is represented by the board of directors, independent commissioners, and institutional ownership. Public Accounting Firm reputation is used to evaluate audit quality, whereas disclosure ratings on sustainability and strategic reporting components are used to evaluate integrated reporting. This study makes use of panel data regression analysis, a kind of associative quantitative research. Firm value is positively affected by several factors, according to the research. These factors include capital structure, institutional ownership, independent commissioners, audit quality, and integrated reporting. In contrast, the board of directors does not have a significant effect. These findings support signaling theory and agency theory, indicating that companies with optimal capital structures, strong corporate governance mechanisms, high audit quality, and transparent integrated reporting are more likely to attract investors and enhance market valuation.
Co-Authors A, Aprida Abdul Hadi Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anggraeni, Windi Ariesty Anisah, Astri Lutfiatul Aripin, Irpan Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Budi Santoso Kurniawan Daeli, Sadari darmawan, Sabrina Maharani Dede Satia Wijaya Dede Yati Rosmiati Dini Amalia Rahma Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Fachruli Hayu Biyantarimelia Fadhil Muntazar Faith Njaramba Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitria Herlina Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Gregorius Teja Sukma Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani Heni Haryani, Heni Heni Pujiastuti Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Intan Siti Aropah Irawati, Wiwit Irenne Putren Irsyad Asy’ari Isnatsaqif, Hanif Jasmi Indra Jatmika, Windy Juniati Gunawan Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mochammad Ilyas Junjunan Mohammad Mahsun Muhammad Ade Al Rizky Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurfauzia, Fathima Nurhayati Nurhayati Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri Septiani Putri, Yolanda Dwi Rafles Ginting Rahma Putri Rahma, Dini Amalia Rahmah, Saskia Auliya Rahmat Fauzi Rahmawati, Fani Putri Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rofiudin, Ahmad Ruhiyat, Endang Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Septiawan, Andhika Yusuf Setianingsih Simatupang, Lusiana Fransiska Siti Nurhasanah Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Uus Nursyamsu Vicky Cesar Mardjuki Wardana Wardana Widyana, Mellania Fitria Winardi, Agung Yanti Sri Wahyuni Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah