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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 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) 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 Jurnal Ketenagakerjaan 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) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri 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 JAATB 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
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Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Lafau, Aryanti; Widiyati, Dian
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis 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 Rahma, Dini Amalia; Widiyati, Dian
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis 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
Contributing Factors of Carbon Emission Disclosure: Evidence From Transportation Companies In Indonesia Widiyati, Dian
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.1

Abstract

This study aims to determine the impact of capital expenditures, company age, independent commissioners, and profitability on carbon emission disclosures. This study employs annual reports as its data source, while its analysis unit is an entity sourced from the Indonesia Stock Exchange. The investigation utilized measurements at a single point in time between 2018 and 2020. This study's population comprises transportation-sector companies listed on the Indonesia Stock Exchange within the past three years (2018-2020). The sample selection procedure uses purposive sampling techniques, yielding 45 annual reports as samples. E-Views 10 was used in this study's analysis instruments.  This study concludes that capital expenditure has no effect on carbon emission disclosure (H1 rejected), company age affects carbon emission disclosure (H2 accepted), independent commissioners have no effect (H3 rejected), and profitability has no effect (H4 rejected). Future benefits of carbon emission disclosure necessitate that policymakers develop a policy regarding carbon emissions in light of this finding.
Company Value: Interest Rate, Financial Distress, And Reputation of KAP Saputri, Nathasya Yemima; Widiyati, Dian
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1854

Abstract

The value of the company is important, the higher the investment rate, the better the value received by the Bank. For example, in banking companies, interest rates can influence people to save funds. Thus, the selected bank will be trusted by customers and investors to increase. Financial distress at the Bank will affect the value of the company, judging by the ability to pay its obligations smoothly. The current phase of financial distress is triggered by the Covid-19 Pandemic. The financial sector, particularly banking, is in the public's spotlight in mitigating the possibility of the worst happening. Banking assessments can also be accepted from KAP assessments based on the banking financial statements themselves. The research that will be used is the quantitative associative approach, which is to describe systematically, the accuracy of facts, and characteristics regarding the effect of interest rates, financial distress and KAP reputation on firm value. The data in this study were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.com as well as several official banking websites from 2018 to 2021. The conclusion of the study based on EViews 9 with sample data of 20 banking companies concluded that empirically the interest rate has an insignificant effect on firm value. Empirical research on financial distress and KAP reputation has a significant influence on the company. Simultaneously, it is proven empirically that interest rates, financial distress, and KAP reputation have a significant effect on firm value.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
Peranan Sustainable Finance Pada Industri UMKM Indonesia: Peluang Dan Tantangan Valdiansyah, Riyan Harbi; Widiyati, Dian
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.713

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant environmental impact. They have the potential to innovate in terms of environmental science and make relevant contributions to technology and environmental improvement. This literature review aims to explore the role of MSMEs in promoting sustainable development and environmental conservation. This study employs descriptive analysis to systematically present collected data. The research findings assert that the primary obstacle to sustainable finance implementation is the need to persuade businesses and society that prioritizing nature and considering sociological effects will lead to more profitable and sustainable outcomes. To shift the mindset of economic actors from short-term profits to long-term welfare, we need innovative ideas. The challenges of green microfinance development in Indonesia can be attributed to external and internal credit constraints. By transitioning from conventional financing to sustainable financing, SMEs can reap long-term benefits. Understanding this concept will enable economic actors to participate in the significant shift towards a sustainable and inclusive economy. Stakeholders must collaborate to assist SMEs in facing the challenges of adopting sustainable finance. Promoting sustainable access to financing for SMEs requires a holistic approach from the government, financial institutions, and private sector. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam mencapai tujuan Pembangunan Berkelanjutan (SDGs), dan secara keseluruhan dapat memiliki dampak lingkungan yang signifikan, terkait dengan praktik produksi konvensional yang lebih mengedepankan sumber daya alam secara mendalam. UMKM juga memiliki potensi untuk berinovasi dari sisi lingkungan dan memberikan kontribusi yang relevan terhadap teknologi dan perbaikan lingkungan. Desain penelitian ini adalah tinjauan pustaka. Sifat penelitian ini adalah analisis deskriptif, yang menggambarkan data yang telah dikumpulkan secara teratur. Hasil penelitian ini menunjukkan bahwa tantangan terbesar dalam menerapkan keuangan berkelanjutan adalah meyakinkan pelaku usaha dan masyarakat bahwa upaya untuk menghasilkan keuntungan akan lebih baik dan berkelanjutan jika dilakukan dengan mempertimbangkan potensi alam dan efek sosiologi terhadap masyarakat. Oleh karena itu, diperlukan gagasan untuk mengubah cara berpikir pelaku ekonomi dari fokus pada keuntungan jangka pendek menjadi fokus pada kesejahteraan jangka panjang. Tantangan pengembangan keuangan mikro hijau di Indonesia dapat dijelaskan sebagai pembatasan kredit eksternal dan pembatasan kredit internal. Peralihan dari pembiayaan konvensional ke pembiayaan berkelanjutan dapat memberikan manfaat jangka panjang bagi UMKM. Selain peluang untuk mengembangkan usaha, pengenalan konsep ini juga akan memungkinkan para pelaku ekonomi untuk berpartisipasi dalam perubahan besar menuju perekonomian yang berkelanjutan dan inklusif.Para pemangku kepentingan yang terlibat juga perlu bekerja sama untuk membantu UMKM menghadapi tantangan yang dihadapi dalam mengadopsi keuangan berkelanjutan. Diperlukan pendekatan holistik dari pemerintah, lembaga keuangan, dan sektor swasta untuk menumbuhkan akses UMKM terhadap pembiayaan berkelanjutan.
Pengaruh Intellectual Capital, Kebijakan Dividen, dan Pertumbuhan Aset terhadap Kinerja Perusahaan dengan Komite Audit sebagai Variabel Moderasi Pattiselanno, Vanezha Wilhelmina; Widiyati, Dian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.688 KB) | DOI: 10.31629/jiafi.v6i2.5474

Abstract

This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.
Pendampingan Penanaman Nilai-Nilai Anti-Korupsi Sebagai Persiapan Memasuki Dunia Kerja Bagi Siswa SMKN 3 Surakarta Irawati, Wiwit; Sulistiani, Dwi; Ginting, Rafles; Widiyati, Dian; Sari, Dian Wulan; Setiawan, Ricky Yunisar; Abdullah, Mei K.; Rohmiatun, Erlyna Tri
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.44737

Abstract

Pengabdian Kepada Masyarakat di SMKN 3 Surakarta bertujuan menanamkan nilai-nilai antikorupsi kepada siswa sebagai persiapan memasuki dunia kerja. Korupsi di Indonesia telah menjadi tantangan serius yang menghambat kemajuan ekonomi dan merusak kepercayaan publik. Pendidikan menjadi solusi untuk membentuk generasi muda yang berintegritas. Dengan pendekatan Participatory Action Research (PAR), program ini mengajak siswa, guru, dan pemangku kepentingan untuk berperan aktif dalam mengidentifikasi, merencanakan, dan menjalankan kegiatan terkait anti korupsi di dunia kerja. Tahapannya mencakup diskusi kelompok, survei, lokakarya kolaboratif, dan simulasi skenario nyata untuk membantu siswa menghadapi dilema etika. Diharapkan program ini mencetak tenaga kerja yang memahami pentingnya integritas dan transparansi serta mampu menghindari perilaku korup di dunia profesional. Selain itu, kegiatan ini memperkuat reputasi SMKN 3 Surakarta dan berkontribusi kepada masyarakat lokal dengan menyiapkan lulusan beretika. Program ini menargetkan peningkatan pemahaman siswa mengenai antikorupsi, pengembangan keterampilan untuk mengenali dan menghindari praktik korupsi, serta penanaman nilai integritas. Evaluasi dilakukan melalui survei dan diskusi reflektif guna memastikan relevansi dan dampak jangka panjang bagi siswa dan masyarakat.
PELATIHAN PENERAPAN SISTEM AKUNTANSI BERBASIS DIGITAL PADA UMKM BATIK BALARAJA TANGERANG Widiyati, Dian; Ningsih, Indria; Indra, Jasmi
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46947

Abstract

Kegiatan Pengembangan dan Pendampingan Sistem Akuntansi Berbasis digital untuk UMKM Batik Balaraja dilaksanakan pada Jumat, 22 November 2024. Kegiatan ini bertujuan untuk membantu UMKM Batik Balaraja dalam meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi berbasis digital. Sistem ini diharapkan dapat mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana UMKM. Kegiatan ini akan melibatkan tiga dosen dari Program Studi Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang (UNPAM), yang akan memberikan pelatihan dan pendampingan intensif kepada pengurus UMKM Batik Balaraja. Beberapa aspek penting yang akan dibahas meliputi pelatihan penggunaan perangkat lunak akuntansi berbasis digital, pengembangan kapasitas SDM, serta evaluasi dan pemantauan berkelanjutan setelah implementasi sistem. Pelatihan ini dirancang untuk memastikan pengurus UMKM Batik Balaraja dapat menggunakan sistem dengan baik dan memahami manfaatnya, seperti pencatatan transaksi yang efisien dan pembuatan laporan keuangan yang lebih akurat. Selain itu, kegiatan ini juga mencakup peningkatan infrastruktur teknologi di UMKM, seperti akses internet yang memadai, guna mendukung pengoperasian sistem secara optimal. Dengan solusi yang ditawarkan ini, diharapkan UMKM Batik Balaraja mampu mengelola UMKM secara lebih efektif, mendukung pembangunan UMKM yang berkelanjutan, dan memperkuat perekonomian lokal.
Edukasi Efektivitas Pelaporan Keuangan untuk Optimalisasi Keuangan UMKM di Ciputat Rahmah, Saskia Auliya; Triyana, Mimi; Pradisa, Riska; Maulana, Muhamad Firman; Winardi, Agung; Widiyati, Dian
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 7 (2025): Oktober
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17453652

Abstract

The Community Service Program (PKM) titled “Financial Reporting Effectiveness Education for Optimizing MSME Financial Management in Ciputat” aims to enhance the ability of micro, small, and medium enterprises (MSMEs) to prepare and utilize financial reports effectively. The main issue faced by MSME actors in Ciputat is the low understanding of financial recording and reporting, which affects cash flow control and business decision-making. The program was carried out through several stages, including data collection, training, mentoring, and evaluation. The training focused on preparing income statements, cash flow reports, and simple balance sheets suited to the participants’ business characteristics, while mentoring ensured optimal application of the materials. The results show a significant improvement in participants’ ability to compile financial reports systematically and use them for business evaluation. Furthermore, the activity encouraged more disciplined and transparent financial recording practices. Although differences in digital literacy remain a challenge, the program has had a positive impact on strengthening financial management capacity and enhancing MSME competitiveness in Ciputat.
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 Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia 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 Gow, Irene Stephanie Gunawan, Hiemelda Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani, Heni Heni Pujiastuti Hidayat, R Taufik Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Irawati, Wiwit Irenne Putren Irsyad Asy’ari Iryanis, Iryanis Jakaria Jakaria Jasmi Indra Jatmika, Windy Juniati Gunawan Juniati Gunawan, Juniati Junjunan, Mochammad Ilyas Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Kurniawan, Budi Santoso Lafau, Aryanti Lukmana, Fariz Mardjuki, Vicky Cesar Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mohammad Mahsun Mulyadini , Diska Muntazar, Fadhil 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 Novita Wulandari Nuraini, Saroyah Nurazizah Harahap Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri, Rahma Putri, Yolanda Dwi Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rizky, Muhammad Ade Al Rofiudin, Ahmad Rosini, Iin Ruhiyat, Endang Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Setianingsih Sihombing, Triniasi Eunike Simatupang, Lusiana Fransiska Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Utami, Gusti Made Widya Uus Nursyamsu Wardana Wardana Widyana, Mellania Fitria Wijaya, Dede Satia Winardi, Agung Wulandari, Rosita Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah