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Determinan on Underpricing at The Initial Public Offering: Evidence Indonesia Stock Exchange Dirvi Surya Abbas; Abdul Rauf; Imam Hidayat; Djenny Sasmita
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.424 KB) | DOI: 10.35877/454RI.qems852

Abstract

The purpose of this study is to see how company size, earnings per share, profitability, financial leverage, and underwriter reputation affect underpricing during the initial public offering of companies listed on the Indonesia Stock Exchange (IDX). This study's object was selected utilizing a purposive sample approach with numerous provisions. Non-banking firms that conducted initial public offerings (IPOs) on the Indonesia Stock Exchange (IDX) between 2015 and 2019 were researched. Ninety-eight non-banking firms were collected as study samples from a total of 141. This is due to the fact that there are six banking businesses, sixty-two companies do not meet the requirements for inclusion in this study data, and thirteen companies do not exhibit underpricing. Two firms were relisted and delisted. Based on the findings of data analysis research, low earnings per share will also make investors not interested in buying shares of the company. So the company's level of uncertainty will increase. Underwriters also know more and more complete information about the market so that issuers are needed to determine primary market prices and investors to consider investing in the capital market. Meanwhile, the level of underpricing cannot be measured by the level of ROA generated by a company and the distrust of investors towards the financial statements produced by companies that conduct IPOs. DER cannot be used as a benchmark in considering the initial return expected by investors based on the findings of data analysis research. the author assumes investors' incompetence in analyzing a company's performance and relies solely on the stock price offered. The phenomenon of stock price underpricing caused by limited information about companies conducting initial public offerings (IPOs) motivates the authors to conduct this research to determine whether the information available in financial statements and information surrounding investors can be used as benchmarks in determining investment decisions. and calculate a stock's initial rate of return.
Competitive Advantage as Role Moderation Between System-Driven Performance and Economic Performance Dirvi Surya Abbas; Daniel Rahandri; Imas Kismanah; Anita Ardiyanti
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.61 KB) | DOI: 10.35877/454RI.qems886

Abstract

This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the increase in good company performance generally comes from companies that pay attention to corporate social responsibility, so that they can have an advantage in competition in the market. Based on the research approach method used, this is a weakness of this study because this research cannot be generalized. It is hoped that future researchers will be able to explore the proportions of other variables that can be used in further research. These results support the legitimacy theory; one of the arguments (O’Donovan 2002) states that in the view of legitimacy, the relationship between profitability and the level of social performance is when the company has a high level of profit, the company considers it unnecessary to report things that can interfere with information. Consumers who are increasingly aware of environmental issues will look for environmentally friendly products. As a follow-up impact, the company will look for suppliers who can solve ecological problems; this will affect increasing the selling power of products or services and can improve the company's economic performance. This paper fulfills the identified need to study how environmental performance supports business excellence thereby improving company performance
Pelatihan Pembukuan Sederhana Bagi Pelaku Usaha Pada UKM KSPPS Abdi Kerta Raharja Dirvi Surya Abbas; Basuki; Siti Asriah Immawati; Mulyadi
Journal of Community Dedication and Development (Pengabdian Kepada Masyarakat) Vol. 1 No. 1 (2021): (Januari - Juni 2021)
Publisher : Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1643.471 KB)

Abstract

Tujuan dari kegiatan Program Layanan Masyarakat melalui PkM (Program Kemitraan Masyarakat) pada pelatihan pembukuan sederhana bagi pelaku usaha UMKM Kspps Abdi Kerta Raharja di Kecamatan Karawaci, Kota Tangerang adalah memberikan pemahaman kepada pelaku usaha mengenai faktor-faktor pendukung kegiatan usaha yaitu faktor akuntansi, pembukuan adalah suatu proses pencatatan yang dilakukan secara teratur untuk mengumpulkan data dan informasi keuangan yang meliputi harta, kewajiban, modal, penghasilan, dan biaya, serta jumlah harga perolehan dan penyerahan barang atau jasa, yang ditutup dengan menyusun laporan keuangan berupa neraca, dan laporan laba rugi untuk periode tahun pajak tersebut. Metode yang digunakan dengan cara pelatihan. Hasil yang diperoleh dari kegiatan pelatihan ini adalah pelaku usaha mengalami peningkatan pemahaman mengenai tentang akuntansi dasar. Kedua, pelaku usaha juga mengalami peningkatan pemahaman mengenai alur proses akuntansi terkait dari pengumpulan bukti-bukti transaksi yang perlu disiapkan oleh pelaku usaha untuk sebagai dasar pencatatan sumber angkanya , lalu mengenai pengertian persamaan akuntansi dari sisi wujud kekayaan dan sumber kekayaan, dan terkait tentang penjelasan jenis-jenis akun serta golongannya. Ketiga, pelaku usaha mengalami peningkatan pemahaman mengenai tentang pembuatan pembukuan akuntansi sederhana. Dengan dilaksanakannya program ini, maka terjadi perbaikan tatanan nilai masyarakat di bidang pendidikan khususnya bidang ilmu ekonomi. Simpulannya yaitu pelatihan pembukuan sederhana mendapat respon yang positif dan pelaku usaha mendapatkan pengetahuan dan keterampilan mengenai wawasan baru dalam menjalankan usahanya melalui pembukuan/pencatatan keuangan sederhana yang mudah diaplikasikan
DETERMINANT SIGNALING DAN PRUDENCE ACCOUNTING Dirvi Surya Abbas; Imam Hidayat
Jurnal Akuntansi Bisnis Vol 15, No 1 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i1.2917

Abstract

ABSTRACT : The goal of this study was to see how liquidity, leverage, firm size, political cost, and profitability affected accounting conservatism. This study focuses on utility, infrastructure, and transportation firms that were listed on the Indonesia Stock Exchange between 2017 and 2018. Purposive sampling was used to choose the sample, which yielded 30 organizations. The population collected samples analyzed were 15 companies chosen using the purposive sampling approach. Secondary data received from the Indonesia Stock Exchange website is utilized. Panel data regression was used in the data analysis technique, which was carried out using the Eviews 9.0 program. This study's findings indicate that accounting conservatism is impacted by corporate size and political cost. Profitability, liquidity, and Prudent Accounting have no relationship. This means that a company's wealth can easily tolerate political expenditures; as a result, management is constantly pressured by the owner to be more cautious in disclosing information in its financial accounts. Keywords: Prudence Accounting, Liquidity, Leverage, Company size, Political Cost, Profitability  ABSTRAK : Tujuan dari penelitian ini adalah untuk mengetahui bagaimana likuiditas, leverage, ukuran bisnis, biaya politik, dan profitabilitas mempengaruhi akuntansi prudence. Penelitian ini berfokus pada perusahaan-perusahaan di sektor utilitas, infrastruktur, dan transportasi yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2018. Sampel dipilih melalui purposive sampling, yang menghasilkan 30 organisasi. Populasi yang dijadikan sampel dan diteliti adalah 15 perusahaan yang dipilih dengan menggunakan strategi purposive sampling. Data sekunder dari website Bursa Efek Indonesia digunakan. Pendekatan analisis data meliputi regresi data panel, yang dilakukan dengan menggunakan aplikasi Eviews 9.0. Hasil penelitian ini menunjukkan bahwa ukuran bisnis dan biaya politik memiliki pengaruh terhadap akuntansi prudence. Profitabilitas, likuiditas, dan Akuntansi Prudent tidak berhubungan. Hal ini menunjukkan bahwa kekayaan perusahaan dapat dengan mudah menyerap pengeluaran politik, akibatnya, pemilik terus mendesak manajemen untuk lebih berhati-hati dalam memberikan informasi dalam catatan keuangannya. Kata Kunci: Prudence Accounting, Likuiditas, Leverage, Ukuran Perusahaan, Political Cost, Profitabilitas
PENGARUH DEWAN KOMISARIS, LEVERAGE, PROFITABILITAS DAN LIPUTAN MEDIA TERHADAP ENVIROMENTAL DISCLOSURE Anis Viona; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.881 KB) | DOI: 10.58192/ebismen.v1i4.147

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh dewan komisaris, leverage,profitabilitas dan liputan media terhadap Enviromental Disclosure pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data sekunder yang diperoleh dari analisis laporan keuangan perusahaan. Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2021.Populasi penelitian ini meliputi seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program pengolah data eviews 9.0.Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Liputan Media tidak berpengaruuh terhadap Enviromental Disclosure, Sedangkan Leverage berpengaru terhadap Enviromental Disclosure.
PENGARUH KEPEMILIKAN MANAJERIAL, DEBT CONVENANT DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Cindi Furwati; Dirvi Surya Abbas; Hamdani Hamdani; Seleman Hardi Yahawi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1018.525 KB) | DOI: 10.58192/ebismen.v1i4.149

Abstract

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DEWAN KOMISARIS INDEPENDEN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Dewi Aprianti; Dirvi Surya Abbas; Imam Hidayat; Basuki Basuki
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.347 KB) | DOI: 10.58192/ebismen.v1i4.151

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan dividen, dewan komisaris independen, corporate social responsibility terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2017-2020. Populasi penelitian ini meliputi seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 18 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logisik data panel di dukung dengan aplikasi program Eviews 12. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, kebijakan deviden tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen berpengaruh terhadap nilai perusahaan dan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Leverage, Environmental Performance, Ukuran Perusahaan, Profit Margin, dan Environmental Disclosure Terhadap Economic Performance Ibnu Fajar Saleh; Dirvi Surya Abbas; Imam Hidayat; Ahmad Jayanih
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1115.414 KB) | DOI: 10.58192/ebismen.v1i4.153

Abstract

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. 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 environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.
Pengaruh Corporate Social Responbility, Struktur Modal, Enterprise Risk Management dan Ukuran Perusahaan terhadap Nilai Perusahaan Irdawati Irdawati; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1334.399 KB) | DOI: 10.58192/ebismen.v1i4.154

Abstract

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.
Analysis of determinant factors in influencing stock return: Panel data analysis approach Dirvi Surya Abbas; Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Danty Aulia Rachmi
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.315 KB) | DOI: 10.35877/454RI.daengku1205

Abstract

The goal of this study was to examine the influence of trading volume, market value added, dividend payment ratio and systematic risk on stock return of businesses listed on the Indonesia Stock Exchange in the construction and building sub-sector. Purposive sampling was used, with 35 samples drawn from financial reports covering the years 2011-2017. The analytical approach used was panel data regression analysis. trading volume and market value added have a substantial impact on stock returns. Meanwhile, dividend payment ratio and systematic risk have no effect on stock returns. Construction and building industry sub-sector businesses were chosen as a sample in this study. Furthermore, there are few comparable studies that employ samples from industrial construction and building sub-sector businesses. The sample was chosen because it is seen as a constant contributor to the country's economic success. This is evident in the long-term development of government infrastructure, such as toll roads, airports, public housing, and other public amenities. According to Central Statistics Agency (BPS) study, the construction sector is one of the three key contributors to Indonesia's economic development. This is what makes this study interesting. Researchers should find the research useful in broadening their knowledge and skills on the subject issue, debating the research item, and applying principles learnt in lectures. Companies are required to provide information that would assist them in developing strategic plans and making decisions that will improve their performance. a limited number of samples and a short time period (just 2011 to 2017), which is most likely leading the data computation findings to be less than optimal Furthermore, not all firms provide dividends on a yearly basis.
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