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Bankruptcy Analysis On Coal Mining Companies Ramadhan, Yanuar; Laksono, Sherli Suci
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29185

Abstract

Financial distress is a condition in which the company is in an unhealthy state, but has not yet gone bankrupt. Therefore, it is important for companies to identify financial distress first as material for evaluation and early warning, especially since the world is currently experiencing an economic crisis due to the COVID-19 virus outbreak. This study aims to detect financial distress in coal mining sector companies. using the Altman Z-Score.The population used as research material was the Coal Mining Sector Company for the period 2016 - 2019. The sample technique used in this study was purposive sampling. The research sample was 22 companies in the coal mining sector with a research time of 4 years resulting in 88 samples. The data analysis technique used is descriptive analysis and logistic regression test using statistical test tools.Based on the testing of 5 (five) hypotheses, it is concluded as follows: Working Capital to Total Asset (WCTA), Retained Earning to Total Asset (RETA), Earning Before Interest and Tax to Total Asset (EBITTA), Market Value of Equity to Book Value of Liabilities (MVEBL), and Sales to Total Asset (STA) have no effect on financial distress
PENGENALAN JENIS REPTILE DI SEKOLAH KREATIVITAS ANAK NUSANTARA PADA ERA PANDEMIK Mulyani, Erry Yudhya; Baharudin, Erwan; Ernawati, Ernawati; Cahyadi, Lukman; Ramadhan, Yanuar
Jurnal Pengabdian Masyarakat AbdiMas Vol 7, No 02 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v7i2.4033

Abstract

The period from November to the end of March is the process of laying eggs to the hatching of snakes. After hatching, they will scatter in the environment to find food and survive. So it is not surprising that during that month many snakes enter residential settlements. The purpose of holding this community service activity is to provide knowledge related to the existence and ins and outs of several reptiles that live and breed in an environment close to humans. The scope of this research was conducted on teachers and students at the Sekolah Kreativitas Anak Nusantara in Jagakarsa, South Jakarta. This method of implementing community service activities was carried out during the pandemic, so that this activity was not carried out face-to-face with students, but was carried out through recordings with several school teachers. The results of this recording will then be shared with online media which the students of this school participated in. This activity takes place on November 13, 2020, from 08.00 to 12.00. The result of this community service activity is the transfer of knowledge related to the ins and outs of reptiles in the environment so that it is hoped that values can be manifested in local wisdom from an early age in students and teachers of the Sekolah Kreativitas Anak Nusantara. This activity concludes that the teachers who were in the location where the video was taken of this activity could identify and handle reptiles, especially snakes that enter the settlement. However, the drawback of this activity is the lack of interaction between the material giver with students and teachers because this activity does not take place face-to-face. Keywords: Reptile introduction, reptile handling, pandemic era education Periode bulan November sampai dengan akhir Maret merupakan proses bertelur sampai dengan penetasan ular. Setelah menetas, mereka akan berpencar di lingkungan untuk mencari makan dan bertahan hidup. Jadi tidaklah mengherankan apabila pada periode bulan tersebut banyak dijumpai ular-ular yang masuk ke dalam pemukiman perumahan. Tujuan diadakannya kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan terkait dengan keberadaan dan seluk beluk beberapa reptile yang hidup dan berkembang biak di lingkungan yang berdekatan dengan manusia. Lingkup penelitian ini dilakukan kepada para guru dan murid di Sekolah Kreativitas Anak Nusantara yang berada di Jagakarta Jakarta Selatan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan pada masa pandemi, sehingga kegiatan ini tidak dilakukan secara tatap muka dengan para siswa, melainkan dilakukan melalui rekaman dengan beberapa guru sekolah. Hasil rekaman ini kemudian akan di share ke media online yang diikuti oleh para siswa sekolah ini. Kegiatan ini berlangsung pada tanggal 13 November 2020, pukul 08.00 sampai dengan 12.00. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu adanya transfer pengetahuan terkait dengan seluk beluk reptile yang ada dilingkungan, sehingga diharapkan terbentuknya nilai-nilai yang terwujud dalam kearifan lokal sejak dini pada siswa maupun guru Sekolah Kreativitas Anak Nusantara tersebut. Kesimpulan dari kegiatan ini adalah para guru yang berada ditempat pengambilan video kegiatan ini dapat mengidentifikasi dan menangani reptile khususnya ular yang masuk ke pemukiman. Namun, kekurangan dari kegiatan ini adalah kurangnya interaksi antara pemberi materi dengan siswa dan guru karena kegiatan ini tidak berlangsung secara tatap muka. Kata kunci: Pengenalan reptile, Penanganan reptile, edukasi era pandemi
PENINGKATAN PENGETAHUAN TENTANG PENTINGNYA UPDATING DATA SINTA MELALUI EDUKASI ONLINE DI LINGKUNGAN UNIVERSITAS Baharudin, Erwan; Ernawati, Ernawati; Arianto, Henry; Cahyadi, Lukman; Ramadhan, Yanuar
Jurnal Pengabdian Masyarakat AbdiMas Vol 6, No 4 (2020): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v6i4.3631

Abstract

The spread of the COVID-19 is the cause of death with the highest number in the world so that the government enforce work from home rule.The work from home rule causes activities such as teaching and learning, training, and seminar conducted via online education. The purpose of this activity is to educate online about the importance of updating data in sinta. The method of activity is carried out with socialization (lecture) and FGD (Focus Group Discussion). The target of this activity is the campus community consisting of staff-bureaus, lecturers, and the rest of the university staff. The number of participants who participated was 79 people. Most were from the faculty of health sciences (25.3%), law (15.2%), economics and business (13.9%), psychology and engineering (11.4%). The results of the socialization showed that most participants understood about the importance of updating data in sinta; knowledge (good) 51.9%. The results of the FGD showed that participants mainly discussed the creating a sinta account (25%), synchronizing data from old institution to new institution (25%), consulting services in sinta (37.5%), and classifying expertise or research themes in sinta (12.5%). As many as 100% expressed an understanding about updating data in sinta. This activity increased knowledge about the importance updating data in sinta by 48.1%. Thus, it is important to carry out an educational activities especially with online methods routinely and periodically in an effort to increase knowledge regarding the conditions of the pandemic.  Keywords: Online Education, COVID-19, Knowledge, Sinta
THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION Rudy Budiatmaja; Yanuar Ramadhan
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.15

Abstract

Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan AkuntansiTujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi. Abstract - Three Strategies of Corporate Control and Accounting FraudMain Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.Method – This study uses the T-test as a method. The research sample is 105 company employees.Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.
Unit Cost Calculation of Indonesian National Health Insurance System (BPJS) Outpatient Care for Hypertension Diagnosis Patient in 2019 Over Harapan Keluarga Mataram Hospital Moch Fuad Fuad; Yanuar Ramadhan; M. Reza Hilmy
Journal of Multidisciplinary Academic Vol 5, No 1 (2021): Science, Engineering and Social Science Series
Publisher : Penerbit Kemala Indonesia

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

Abstract

Health financing often becomes an obstacle to accessibility of health services by the community. This situation especially occurs in situations where health financing must be borne by yourself (out of pocket) in the cash health service payment system (fee for service). Hypertension is a chronic disease that requires regular treatment and medication in daily basis. This causes a very high need of health services for hypertension patients. This study was a descriptive analysis using qualitative methods aimed to analyze unit costs of hypertension outpatients at Harapan Keluarga Hospital using the relative value unit (RVU) method. A total of 908 samples of hypertensive patients such as 292 (who used amlodipine and nifedipine), 64 (who used canderin, Abvask, and hyperil), 69 (who used concor and Abvask), 60 (who used hyperil, CPG, and Myonap), 67 (who used Abvask, CPG, and nifedipine), 55 (who used Abvask), 280 (who used amlodipine), 20 (who used nonprescription control). By this study, we can conclude that with a quality information system, top management can be helped in making the right decisions.
Kinerja Keuangan Sebagai Pemediasi: Likuiditas, Leverage, Corporate Tax, Nilai Perusahaan Farhan Al Farid; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.84 KB) | DOI: 10.36418/syntax-literate.v7i5.6933

Abstract

Nilai perusahaan mencerminkan nilai sekarang dari pendapatan yang diharapkan pada masa mendatang. Fungsi manajemen keuangan yaitu untuk memaksimalkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji Pengaruh Likuiditas, Leverage, dan Corporate Tax Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai variabel intervening pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2014-2020. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling dengan kriteria-kriteria yang telah ditentukan sehingga dapat terkumpul 13 perusahaan. Teknik analisis data yang digunakan pada penelitian ini adalah analisis jalur dan uji sobel. Hasil uji statistik menunjukkan bahwa secara simultan likuiditas, leverage, corporate tax, dan kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan. Adapun secara parsial likuiditas tidak berpengaruh secara langsung terhadap nilai perusahaan, namun berpengaruh setelah dimediasi oleh kinerja keuangan. Leverage berpengaruh positif dan signifikan terhadap nilai perusahaan baik sebelum maupun sesudah dimediasi oleh Kinerja Keuangan. Corporate Tax tidak memiliki pengaruh terhadap nilai perusahaan baik sebelum maupun sesudah dimediasi oleh Kinerja Keuangan
Pengaruh Kualitas Pelayanan terhadap Loyalitas Pasien yang Dimediasi Oleh Pemasaran Relasional dan Kepuasan Pasien Devis Pranata Indra; Yanuar Ramadhan; Endang Ruswanti
Jurnal Health Sains Vol. 3 No. 2 (2022): Jurnal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v3i2.418

Abstract

Progress in the economic field, indirectly has an impact on the rapid development in the field of health, especially hospitals. The best service is currently the main focus for each hospital to increase the competitiveness and selling power of the hospital. The study aims to analyze the effect of quality of service on patient loyalty at Kartika Pulomas Hospital East Jakarta, with patient satisfaction and relational marketing as intervening variables. The study was conducted by collecting quantitative data through the dissemination of questionnaires to 255 respondents. The analytical technique used is Structural Equation Modelling (SEM) with lisrel. The results showed that quality of service had a significant effect on patient loyalty with patient satisfaction and relational marketing as intervening variables; Quality of service has a significant effect on relational satisfaction and marketing, but has no effect on patient loyalty; Patient satisfaction and relational marketing have a significant effect on patient loyalty. Managerial implications based on the results of the study is that it is recommended that hospitals make information containers both printed and digital; evaluate the running of SPO (Standard Operating Procedure); Complete supporting inspection facilities; Improve employee abilities and skills through seminars or training
The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures Rudy Budiatmaja; Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.39313

Abstract

Main Purpose -  The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Method - Purposive sampling in the study when it was a saturated sample of 105 employees of a bakery company listed on the Jakarta Stock Exchange for the 2017-2021 period. This research is quantitative as the method so that the data is tested with SPSS IBM 22 through multiple regression approach.Main Findings - Internal control (PI) has a positive and significant effect on fraud prevention measures because high internal control reflects lower fraud risk according to the complexity of company procedures and the complexity of the business itself. The company's SOP (SP) has a positive and significant effect on fraud prevention because the company's SOP that is carried out properly by all company employees will provide guidelines for all employees to submit and do it. Auditor professionalism (AP) has a positive and significant effect on fraud prevention measures because it can be assumed that the quality and professional competence of auditors can implement higher standards in presenting financial information in a transparent and accountable manner.Theory and Practical Implications - The current research implications are focused on future investors, companies and researchers. The implication of this research concludes that with the implementation of internal control, company SOPs as well as high professional auditors and regular audit frequency can guarantee high quality of company financial information and free from fraud.Novelty – Previous researchers only focused on the fraud triangle theory with the location of service companies as indicators for pressure, opportunity and rationalization, but in this study the researchers took Gone theory which focused on the authority of power, the demands of life needs and the prestige of the leadership lifestyle that occurred in bread company.
Critical Analysis of Cases Violation Ethics and Public Accountant Standards in Indonesia Yuliana Resca; Yanuar Ramadhan
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1085

Abstract

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated,  the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP
ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY? Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.51122

Abstract

This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.
Co-Authors A.S., Barlia Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Afiffah, Junita Nur Agnes Fiyonita Hatuopar Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Apriliani, Syella Ar Rasit Arethusa, Dicky Andreas Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritonang, Ramona Ariyanti, Annisa Inas Ariza, Dani Arnanda, Rifky Arya Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Aulia Ayu Hartini Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Bintaya Zahriati Khayah Budiani, Selsa Mahfuza Caecilia Austin Flacia T Camelia, Madya Caprina, Tiffany Chooky Novalino Cita Restuningsih Daniel Daniel Daniel Nugroho Daniel Satrio Prakoso Danut, Yohana Darmatika, Winingtias Devis Pranata Indra Dewi Inggriyani Dewi Siswanti Sulim Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Duta Liana Dwi Anggraeni Edi Hamdi Ediansyah Ediansyah Eko Wahyu Irvan Saputro Elmi Yanti Endang Ruswanti Ernawati, Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Farhan Al Farid Faula Fardhotin R Fauzi, Alamin Felicia Nathania Fernandez, Azizah Fuad Fajri Gamila, Aulia Bilqis Gaus, Muh Giovany, Kenny Gunawan, Wawan Iwan Gustina Wulandari Harahap, Hanna Meyrani Hariyantob, Bryan Michael Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilda Amalia Hilmy, Mohammad Reza Idrus Jus’at Irdan Irma Nurfauzia Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Joko Isworo Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Karimah, Intan Devi Karnando, Joni Kevin Diaz Suith Kresencia Yolanda Andreas Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lukman Cahyadi Lydia Indah Permatasari M. Reza Hilmy Madjid, Suhirman Martin, Boyke Martina Gultom Mayshandi, Justin Misce Lina Rizki Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Hilmu Muhammad Ilham Kamal Muhammad Rizaldy Muhonis, Daniel Ananda Nabila, Salwa Nadia, Ananta Arta Najwan Fauzi Haris Nazruddin Safaat H Nazwa Hana Faradila Nofierni, Nofierni Nur Haristi, Alifia Nurhasanah Dewi Nusa Bangsa, Ikrar Olivia Pricilla Perwiro, Erlangga Orlen Pribadi D, Yanuar Purwantoro, Aletha Kevina Putri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mutiara Ramadhona Qamar, Syam Sawal Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Rehan Canta Yuda Restuningsih, Cita Rhian Indradewa Ridanti, Shalma Rosadi, Rizky Meydina Viersha Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja Sabrina , Salya Widya Safiani A. Faaroek Safitri, Balqis Yuliani Samuel, Binsar Sandy Sandy Sandy Sandy Saptari, Dhany Saputra Saputra Sekar Setyoningrum Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Siswanti Sulim, Dewi Siti Sahara Suci Zahara Sudiyono Sudiyono Suhendro Supriyantoro Supriyantoro Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Swandana, Yanuar Ajie Syam S. Qamar Syukriati, Selviana Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Teguh Susetiawan Teresia Sri Aritha Tjandra, Clarissa Tuti Alawiyah Ucok Jimmy Valentina Oktaviany Situngkir Viky Yulianti Wahyu Diana Widy Maulana Iqbal Wijaya, Marchella Kristy Wijaya, Suryanto Winta Hendrawati Bu’ulolo Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yudha Pangestu Yuli Tazkia Vidi Yuliana Resca Yulita, Wita Yuni Astuti Yus Dakaria Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua