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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL RELASI STIE MANDALA JEMBER JURNAL SOSIAL HUMANIORA (JSH) Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Media Mahardhika Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Behavioral Accounting Journal Unram Journal of Community Service (UJCS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Akuntansi'45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Bisnis, Logistik dan Supply Chain Jurnal Manajemen, Bisnis dan Kewirausahaan Asian Journal of Management Analytics Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Jurnal Pengabdian Masyarakat Bangsa JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Basic and Applied Accounting Research Journal Jurnal Pengabdian Masyarakat Indonesia Sejahtera Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Relasi : Jurnal Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah MERDEKA: Jurnal Ilmiah Multidisiplin Inovasi Sosial: Jurnal Pengabdian Masyarakat
Budiwitjaksono, Gideon Setyo
Universitas Pembangunan Nasional Veteran Jawa Timur
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FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN Wahyuni, Wahyuni; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.437 KB) | DOI: 10.24912/ja.v21i1.133

Abstract

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Mianti, Yosy Fryli; Budiwitjaksono, Gideon Setyo
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.
Strategi Pengelolaan Badan Usaha Milik Desa (BUMDes) Dalam Upaya Meningkatkan Pendapatan Asli Desa Di Desa Bungurasih Etha Listiany Supardi; Gideon Setyo Budiwitjaksono
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 2 (2021): September 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i2.733

Abstract

AbstrakTujuan dari riset ini adalah untuk menganalisis strategi pengelolaan bumdes di Desa Bungurasih serta menganalisis strategi yang diterapkan bumdes dalam meningkatkan pendapatan asli di Desa Bungurasih. BUMDes Rosa Bungur Mandiri adalah sebuah bumdes yang berlokasi di Desa Bungurasih serta telah aktif sejak tahun 2018. Jenis riset yang dipergunakan adalah riset deskriptif serta menggunakan metode kualitatif. Fokus riset ini adalah pengelolaan aset desa yang dikelola oleh BUMDes Rosa Bungur Mandiri. Proses pengumpulan data yang dipergunakan adalah studi lapangan (wawancara dan observasi) serta dokumen pendukung dari BUMDes Rosa Bungur Mandiri. Keyman yang digunakan dalam riset ini berjumlah 5 (lima) orang yang terdiri dari direktur BUMDes Rosa Bungur Mandiri, sekretaris BUMDes Rosa Bungur Mandiri, dan 3 orang pengelola unit usaha BUMDes Rosa Bungur Mandiri. Proses analisis yang dipergunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil riset dapat disimpulkan bahwa strategi yang diterapkan BUMDes Rosa Bungur Mandiri dapat dikatakan belum sepenuhnya optimal namun BUMDes Rosa Bungur Mandiri mampu menyumbang pendapatan asli di Desa Bungurasih dengan unit usaha yang dimiliki. Kata kunci: BUMDes, PADes, Pengelolaan Aset Desa, Strategi AbstractThe purpose of this research is to analyze the management strategy of bumdes in Bungurasih Village and to analyze the strategies applied by bumdes in increasing real income in Bungurasih Village. BUMDes Rosa Bungur Mandiri is a bumdes located in Bungurasih Village and has been active since 2018. The type of research used is descriptive research and qualitative methods. The focus of this research is the management of village assets managed by BUMDes Rosa Bungur Mandiri. The data collection process used was field studies (interviews and observations) and supporting documents from BUMDes Rosa Bungur Mandiri. The keyman used in this research amounted to 5 (five) people consisting of BUMDes Rosa Bungur Mandiri director, BUMDes Rosa Bungur Mandiri secretary, and 3 managers of the BUMDes Rosa Bungur Mandiri business unit. The analysis process used is data reduction, data presentation, and drawing conclusions. Based on the results of the research, it can be concluded that the strategy applied by BUMDes Rosa Bungur Mandiri can be said to have not been fully optimal, but BUMDes Rosa Bungur Mandiri is able to contribute the original income in Bungurasih Village with its business.Keywords: BUMDes, PADes, Management of village assets, Strategy
ANALISIS KREDIT MACET DALAM MENENTUKAN KEBIJAKAN RESTRUKTURISASI PADA BANK BRI JOMBANG Diah Ayu Woro Ambarini; Gideon Setyo Budiwitjaksono
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study aims to analyze and find out how to resolve bad debts with restructuring and the obstacles in completing them. This research was conducted using qualitative methods. The data used are primary data obtained directly through interviews, observations, and secondary data obtained in the form of related BRI Jombang documents. The primary data in this study were collected from informants, namely the Marketing Manager and AO NPL. The results of the study concluded that Bank BRI Jombang implemented a restructuring policy as an effective and efficient way to reduce the level of bad loans. The obstacles to be overcome are the number of debtors who do not have good intentions and the sale of assets that are less marketable. Suggestions from the author, it is hoped that BRI will provide more insight, detailed explanations for debtors who will apply for credit so that they can minimize the occurrence of bad loans. And it is hoped that when surveying debtors' collateral/assets, BRI will be able to check in more detail on their assets, so that in the future BRI will not lose money due to the sale of assets that are less marketable. Penelitian ini bertujuan untuk menganalisis dan mengetahui bagaimana cara menyelesaikan kredit macet dengan restrukturisasi dan hambatan dalam menyelesaikannya. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Data yang digunakan adalah data primer yang didapat secara langsung melalui wawancara, observasi, dan data sekunder yang didapat berupa dokumen BRI Jombang yang terkait. Data primer di penelitian ini dikumpulkan dari informan yaitu Manajer Pemasaran dan AO NPL. Hasil penelitian disimpulkan bahwa Bank BRI Jombang menerapkan kebijakan restrukturisasi sebagai cara yang efektif dan efisien untuk menurunkan tingkat kredit macet. Adapun hambatan yang dilalui ialah banyaknya debitur yang tidak beritikad baik dan penjualan aset yang kurang marketable. Saran dari penulis, diharapkan BRI lebih memberikan wawasan, penjelasan secara detail bagi debitur yang akan mengajukan kredit sehingga dapat meminimalisir terjadinya kredit macet. Dan diharapkan saat survey agunan/aset milik debitur, pihak BRI mampu mengecek lebih detail atas asetnya, agar dikemudian hari pihak BRI tidak merugi karena penjualan aset yang kurang marketable
Kepatuhan Wajib Pajak Dalam Implementasi e-Faktur Dengan Pemahaman Internet Sebagai Efek Moderasi Nandia Ega Pratama; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2366

Abstract

Taxpayer compliance is a condition where taxpayers carry out all their tax obligations and rights in formal and material forms. The purpose of this study was to analyze the effect of the Electronic Tax Invoice Application on Corporate Taxpayer Compliance which is moderated by Understanding the Internet. This type of research is descriptive quantitative. The sample in this study was 98 taxable entrepreneurs (PKP) who were active in KPP Pratama Surabaya Rungkut as many as 98 respondents using the calculation of Slovin. The analysis technique in this research is using Partial Least Square analysis. The results of the analysis in this study prove that e-Invoice Reporting has a significant effect on corporate taxpayer compliance. The results of the analysis also prove that understanding of the internet cannot moderate the relationship between e-invoice reporting and corporate taxpayer compliance. Taxable entrepreneur (PKP) at KPP Pratama Surabaya Rungkut complained if they didn’t understand the internet so they came to the KPP Pratama office.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Kevin Pratama Nugraha; Gideon Setyo Budiwitjaksono; Dwi Suhartini
Jurnal MEBIS (Manajemen dan Bisnis) Vol 5 No 1 (2020): Juli 2020
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v5i1.97

Abstract

Tujuan perusahaan didirikan ialah untuk menghasilkan laba dari kegiatan operasionalnya serta meningkatkan kesejahteraan pemegang saham dan menaikkan nilai perusahaan dimata investor, tujuan penelitian ini dilakukan adalah untuk mnguji dan menganalisa hubungan profitabilitais dan likuiditas terhadap nilai perusahaan serta kebijakan dividen sebagai memoderasinya. Sample penelitian berjumlah 72 data laporan keuangan berasal dari 18 perusahaan selama 4 periode yang diambil dengan teknik purposiive sampling. Teknik analisis data menggunakan PLS. Hasil penelitian menunjukan bahwa investor tertarik pada entitas bisnis yang dapat menciptakan laba dan mampu menjaga tingkat kemampuannya dalam membayar kewajiban saat ini sehingga mampu memberikan dampak pada nilai perusahaan, namun besaran dividen yang telah dibagikan tidak memberikan reaksi pada nilai perusahaan.
THE EFFECT OF KNOWLEDGE, TAXPAYER AWARENESS AND TAX SANCTION ON THE TAX COMPLIANCE Yosy Fryli Mianti; Gideon Setyo Budiwitjaksono
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.198

Abstract

This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2017 - 2019 Pandu Wiratama; Gideon Setyo Budiwitjaksono
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.413

Abstract

The aim of this research is to provide empirical evidence the effect of firm size, leverage, profitability, Chief Executive Officer (CEO) educational background, and Chief Executive Officer (CEO) in the final year of his services on earnings management. The population in this study are State-Owned Enterprises (SOE) listed on the Indonesia Stock Exchange (IDX) 2017 - 2019. This research used 16 State-Owned Enterprises (SOE), selected using purposive sampling method. Data were analyzed using multiple regression. Based on the result of analysis concluded that all the independent variables, firm size, size, leverage, profitability, Chief Executive Officer (CEO) educational background, and Chief Executive Officer (CEO) in the final year of his services had no significant effect on earnings management. Keywords: Earnings management, Firm size, Leverage, Profitability, CEO educational background, and CEO in the final year of his services
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Yosy Fryli Mianti; Gideon Setyo Budiwitjaksono
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.
Fraud Pentagon for Detecting Financial Statement Fraud Ananda Putra Nindhita Aulia Haqq; Gideon Setyo Budiwitjaksono
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1788

Abstract

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Amanda Meiliya Amanda Okky Wijaya Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari Aprilia, Fatma Yunita Ardian Christyanti Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia, Nila Azhahra Divia Putri A’isy Sufyaan Alim Pamuji Batara, I Wayan Darma Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Evi Yuli Susanti Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Frediyanto, Jaya Gabriella Gian Pitaloka Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hakim, Moh Irman Haq, Jelita Arinal Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Isfia Diana Putri Jessica Putri Adiyoga Kalya Rachel Rosita Kevin Pratama Nugraha Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Larasati Kusuma Wardani Lila Tauristasari Lolita Regina Cahyani M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mianti, Yosy Fryli Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Nirmalasari, Ika Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Puspita, Tasya Dwi Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Siswoko, Danang Bayu Solly Aryza SRI WINDARI Susanti, Evi Yuli Syafira Puteri Maharani Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tituk Diah Widayantie Ulum Anggun Setyaningrum Vanessa Adelia Sandjaja Vica, Monica Vicky Vendy Vira Damayanti wakhidatul ummah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Zainal Abidin Achmad Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa