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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANCIAL : JURNAL AKUNTANSI Jurnal Dinamika UMT BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA JBMR: Journal of Business and Management Review JES (Jurnal Ekonomi Syariah Journal of Sustainable Tourism and Entrepreneurship International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Multicience INTELEKTIVA Jurnal Akuntansi Bisnis Pelita Bangsa Daengku: Journal of Humanities and Social Sciences Innovation Dynamic Management Journal JCDD Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance

Abbas, Dirvi Surya

Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia

Author-ID : 1021962

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PENGARUH GROWTH OPPORTUNITY, NWC, CASH CONVERSION CYCLE, IOS DAN LEVERAGE TERHADAP CASH HOLDING Dirvi, Dirvi Surya Abbas; Eksandy, Arry; Mulyadi, Mulyadi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Penelitian ini bertujuan untuk mengetahui apakah informasi Growth Opportunity, Net Working Capital, Cash Conversion Cycle, Investment Opportunity Set dan Leverage digunakan dalam memberikan sinyal kepada investor atas Cash Holding. Penelitian ini menggunakan sampel perusahaan sektor Makanan dan Minuman selama tahun 2014-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi berganda dengan bantuan SPSS versi 16.0. Hasil Penelitian dari pengujian ini menghasilkan bahwa Variabel Net Working Capital dan Investment Opportunity Set secara parsial berpengaruh terhadap Cash Holding. Sedangkan variabel Growth Opportunity, Cash Conversion Cycle dan leverage tidak memiliki pengaruh terhadap Cash Holding.

Pemilihan Profesi Akuntan: Pengaruh Persepsi Penghargaan Finansial, Pelatihan Profesional, Nilai-Nilai Sosial Dan Lingkungan Kerja (Studi Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang) abbas, Dirvi surya; Eksandy, Arry; Hakim, Mohamad Zulman
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2218

This study aims to obtain evidence regarding the influence of Perception of Financial Awards, Professional Training, Social Values and Work Environment on the Selection of the Accounting Profession. This study uses purposive sampling and accidental sampling techniques and obtained a sample of 101 accounting students in 2016 taken in the academic year 2018/2019. Hypothesis testing in this study was conducted using multiple linear regression analysis.The results of the first research hypothesis indicate that in the model there is a significant positive effect of the Perception of Financial Awards on the Accountant's Professional Selection, with the results of tcount 3,517> ttable 1,985 and sig. 0.001 <0.05, then the results of the second research hypothesis indicate that in the model there is a significant positive effect of Professional training on the Accountants Professional Selection, with tcount 3,772> ttable 1,985 and sig. 0,000 <0.05, then the results of the third research hypothesis show that in the model there is no significant effect of social values on the Professional Selection of Accountants, with tcount -1.254 < ttable 1,985 and sig. 0.213> 0.05, and then the results of the fourth research hypothesis indicate that in the model there is a significant positive effect of the Work Environment on the Professional Selection of Accountants, with tcount 2.212> ttable 1.985 and sig. 0.029 <0.05.

Economic Performance of Indonesian Manuffacturing Ccompanies With Factors Dirvi Surya Abbas; Arry Eksandy; Mulyadi
International Journal of Science, Technology & Management Vol. 1 No. 4 (2020): November
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i4.99

purpose of this research is to determine the effect of Enterprise Risk Management (ERM), Inventory Intensity, Corporate Image and Intangible Asset to Economic Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 4-year period 2015-2018. This study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is linear regression analysis of panel data.The results showed that Inventory Intensity and Corporate had a significant effect on Economic Performance. while Enterprise Risk Management and Intangible Asset has no effect on intellectual capital.

PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON DIRVI SURYA ABBAS; ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; ISMAIL SYAM
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Effects of Fraud Indications on Fraudulent Financial Statements in Pentagon Fraud Perspectives on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the 2016-2018 Period. The time period of the study is 3 years, the period 20162018. The F-Score is used to determine financial statement fraud. The population of this study includes the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2016-2018 period totaling 19 companies. The sampling technique uses purposive sampling technique. The results showed that in terms of financial stability, the nature of the industry, the number of photos of changes in directors had no effect on financial statement fraud. However, changes in the auditor's influence on financial statement fraud

NALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD SCORE MODEL DIRVI SURYA ABBAS; MULYADI; BASUKI; SANI FATIKA
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Effects of Fraud Triangle Analysis in Detecting Fraud Financial Statements Using the Fraud Score Model on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the 2015-2018 period. This research population includes Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The time period of the study is 4 years, namely the 2015-2018 period. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that external pressure and turnover had a significant positive effect on Financial Statement Fraud, and financial stability, ineffe

Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors Dirvi Surya Abbas; Arry Eksandy
International Journal of Science, Technology & Management Vol. 2 No. 2 (2021): March 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i2.176

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

Growth Profit In Islamic Commercial Banks Registered In The Indonesia Financial Services Authority With The Camel Ratio Dirvi Surya Abbas; Imam Hidayat
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3848

Abstrak Tujuan dari penelitian ini untuk mengetahui pengaruh Capital Adequacy Ratio, Non Performing Finance, Net Profit Margin, Return On Assets, dan Finance to Deposit Ratio terhadap Pertumbuhan Laba pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2018. Populasi penelitian ini meliputi seluruh bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Otoritas Jasa keuangan dan masing-masing website bank umum syariah. Metode analisis yang digunakan adalah analisis regresi logisik data panel. Hasil penelitian menunjukkan bahwa Capital yang diproksikan dengan CAR, Management yang diproksikan dengan NPM, dan Earnings yang diproksikan dengan ROA berpengaruh positif terhadap Pertumbuhan Laba, sedangkan Asset Quality yang diproksikan dengan NPF dan Liquidity yang diproksikan dengan FDR tidak berpengaruh terhadap Pertumbuhan Laba. Abstract The purpose of this study was to determine the effect of Capital Adequacy Ratio, Non-Performing Finance, Net Profit Margin, Return On Assets, and Finance to Deposit Ratio on Profit Growth in Islamic commercial banks listed in the Financial Services Authority in the 2015- 2018 period. Population This research is all Islamic commercial banks registered with the Financial Services Authority for 2015-2018. The sampling technique used a purposive sampling technique. Based on predetermined criteria, nine companies were obtained. The data used is secondary data obtained from the Financial Services Authority website and the respective Islamic commercial bank websites. The analysis method used is a logistic regression analysis of panel data. The results showed that CAR's capital, management proxied by NPM, and profit proxied by ROA positively affect profit growth, while asset quality proxied by NPF and liquidity proxied by FDR have no impact on profit growth.

SOSIALISASI PELAPORAN SPT TAHUNAN PPH OP 1770 S MELALUI E-FILING PADA UMKM KSPPS ABDI KERTA RAHARJA Dirvi Surya Abbas; Arry Eksandy; Mohamad Zulman Hakim; Sigit Budi Santoso
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2020): Agustus 2020
Publisher : LPPM Universitas Bina Sarana Informatika

Tujuan dari kegiatan Program Layanan Masyarakat melalui PkM (Program Kemitraan Masyarakat) pada Sosialisasi Pelaporan Spt Tahunan Pph Op 1770 S Melalui E-Filing UMKM yang merupakan anggota dari KPPS ABDI KERTA RAHARJA di Kecamatan Karawaci, Kota Tangerang adalah memberikan pemahaman kepada pelaku usaha mengenai faktor pendukung kegiatan usaha yaitu faktor Perpajakan, Sebagai warga negara yang baik, membayar pajak sesuai ketentuan merupakan kewajiban yang harus dilaksanakan. Bentuk ketaatan dalam membayar pajak adalah dengan selain memiliki NPWP (Nomor Pokok Wajib Pajak), namun juga haruslah tertib dalam pelaporan pajak pribadi atas penghasilannya. pengertian dari E-filling adalah cara penyampaian SPT atau pemberitahuan perpanjangan SPT Tahunan yang dilakukan secara online dan real-time melalui website e-filing pajak DJP Online atau aplikasi yang disediakan ASP (Application Service Provider/Penyedia Jasa Aplikasi) pajak. Metode yang digunakan dengan cara Sosialisasi dan diskusi. Hasil yang diperoleh dari kegiatan Sosialisasi ini adalah Pertama, pelaku usaha mengalami Peningkatan pemahaman tata cara pengajuan formulir permohonan e-FIN. Kedua, Mampu melakukan Registrasi akun e-filling serta mengaktivasi akun e-filling untuk membuat akun e-filling dalam menyelenggarakan Pelaporan PPh OP 1770 S. Ketiga, Mampu menerapkan pengisian SPT Online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan Pelaporan PPh OP 1770 S melalui e-filling. Dengan dilaksanakannya program ini, maka terjadi perbaikan tatanan nilai masyarakat di bidang pendidikan khususnya bidang ilmu akuntansi perpajakan (ekonomi). Simpulannya yaitu Sosialisasi Pelaporan Spt Tahunan Pph Op 1770 S Melalui E-Filing mendapat respon yang positif dan pelaku usaha mendapatkan pengetahuan dan keterampilan mengenai wawasan baru dalam menjalankan usahanya dan mudah diaplikasikan.Kata Kunci : e-filing, SPT Tahunan, PPh Op, Perpajakan

Faktor Keuangan dan Return on Asset melalui Debt Equity Ratio Dirvi Surya Abbas; Arry Eksandy; Mohammad Zulman Hakim
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.106-130

The purpose of this study is to determine the effect of the Current Ratio, Debt Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio and Debt to Equity Ratio to the Ratio of Return on Assets. The sample used was 12 automotive sub-sector companies and components that met the criteria for the distribution of 2011-2018. The method of collecting data using purposive sampling method. Data is obtained from annual reports that are listed on the Indonesia Stock Exchange. The analytical tool used in this study uses multiple linear regression analysis. The results of this study indicate that the Current Ratio and Total Asset Turnover Ratio have a significant positive effect on the ratio of return on assets. Variable Accounts Receivable Ratio and Debt to Equity Ratios have a significant negative effect on the ratio of return on assets. Based on path analysis and the Sobel Test, it can be concluded that the debt to equity ratio only mediates the effect of the Current Ratio to the Ratio of return on assets.

PENGARUH ALTMAN Z-SCORE” DAN SPRINGATE S-SCORE SEBAGAI ALAT PREDIKSI POTENSI KEBANGKRUTAN TERHADAP HARGA SAHAM (pada perusahaan batubara yang listing di bursa efek indonesia periode 2016-2018) Dirvi surya abbas; Kusdianto Kusdianto; Lailatul Inayah
Dynamic Management Journal Vol 4, No 1 (2020): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i1.2083

Penelitian ini bertujuan untuk mengetahui apakah informasi Altman Z-Score” dan Springate S-Score digunakan oleh investor untuk mengambil keputusan investasi yang tercermin dari Harga Saham. Altman Z-Score” dan Springate S-Score yang diukur dengan rasio keuangan yang mencakup yaitu working capital to total asset, retained earning to total asset, earning before interest and taxes to total asset, book value of equity to book value of total debt, net profit before taxes to current liabilities, dan sales to total assets. Penelitian ini menggunakan sampel perusahaan sektor Batubara selama tahun 2015-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 12 perusahaan selama 3 tahun yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan SPSS versi 16.0. Hasil penelitian ini menunjukan bahwa secara parsial Altman Z-Score” dengan Nilai t-hitung Altman Z-Score” sebesar 4,536, sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Altman Z-Score” (4,536) > ttabel (1.690) dan nilai Sig. 0,000 < 0,05 maka dapat disimpulkan bahwa variabel Altman Z-Score” dalam penelitian ini memiliki pengaruh terhadap Harga Saham. Altman Z-Score” mempunyai koefisien regresi kearah positif sebesar 20,871 (20,87%) dengan Konstanta kearah negatif sebesar -6.900, sementara Nilai t- hitung Springate S-Score sebesar -1.954 sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Springate S-Score (-1.954) > ttabel (1.690) dan nilai Prob. 0.059 > 0,05 maka dapat disimpulkan bahwa variabel Springate S-Score dalam penelitian ini tidak memiliki pengaruh terhadap Harga Saham. Springate S-Score mempunyai koefisien regresi kearah negatif sebesar -6,220 (62,20%) dengan Konstanta kearah negatif sebesar -6.900.

Co-Authors Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Mubbarok Ahmad Zaki Mubbarok Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Ananda, Carisa Dea Anggi Aprilia Anggi Wahyuni Nasution Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Ardiyanti, Anita Arnetta Valencia Qoys Arry Eksandy Asri Fitri Annisa Atika Meliana Putri Awaliah, Hilda Nur Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari Basuki BASUKI Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Budi Rohmansyah Budi Rohmansyah Cahya sinta sari Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Dewi Aprianti Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Fani Apriliyani Fani Apriliyani Fany Dewi Irma Purba Farah Fauziah Fauzia, Elsa Febry Valentina Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imma Maharani Fitriah Immawati, Siti Asriah Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Irdawati Irdawati Irfan Fadholi Putra ISMAIL SYAM Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kusdianto Kusdianto Lailatul Inayah Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Melin Fitryani Melin Fitryani Mellani Devita Putri Mia Novianti Moh Khoirul Anam Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Taqi Mulyadi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nela Dharmayanti Nindhy Sellyna Pratiwi Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nurfitriani, Chantika Nurhuda, Hengki Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Putri Marliana Nuril Azmi Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramdanu Nugroho Reni Anggraeni Reni Anggraeni Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi Rosedian Andriani RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan Sasa Suratman Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Septi Ludianah Setiawan, Miyah Maulidah Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siregar, Rizki Bella Andhika Siroj Tholibin Siti Fatimah Siti Fazriani Siti Munajah Siti Nurjanah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umi Masruroh, Umi Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud

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