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Analisis Potensi Fraud Laporan Keuangan Perbankan: Studi Empiris Menggunakan F-Score Andreas, Kresencia Yolanda; Faradila, Nazwa Hana; Chandra, Monica; Prakoso, Daniel Satrio; Ramadhan, Yanuar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.9149

Abstract

This study aims to analyse indications of financial statement fraud in the banking sector classified as Core Capital Group (KBMI) 3 and 4 listed on the Indonesia Stock Exchange (IDX) for the period 2024. This study employs a quantitative approach using the Dechow F-Score as a tool to detect indications of fraud. The data used are sourced from the public financial statements of banking companies. The results of the study indicate that nearly all banks in KBMI 3 and 4 show no indications of financial statement fraud. This study contributes to the development of literature by applying the Dechow F-Score to the Indonesian banking sector. The main limitation of this study lies in the sample size of 13 companies. Nevertheless, the results of this study provide important implications for being more vigilant against indications of fraud.
Analisis Perbandingan Kebangkrutan dengan Metode Altman Z-Score, Springate, dan Zmijewski Raviani, Ukhti Apse; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7634

Abstract

The research was conducted to find out how much potential the company's bankruptcy is during this pandemic. Bankruptcy prediction is done by using Altman Z-Score, Springate, and Zmijewski methods. The study used a different test, namely the Kruskal-Wallis H Test. The companies used in this study were the hotel, restaurant, and tourism sub-sector companies listed on the Indonesia Stock Exchange. The research sample uses 16 hotel, restaurant, and tourism sub-sector companiesilisted on the Indonesia Stock Exchange for the 2016-2020 periods. Sample selection using a purposive sampling technique. From the hypothesis test conducted, the results show that there are differences between the Altman Z-Score, Springate, and Zmijewski prediction methods in predicting bankruptcy. In this study, the Zmijewski method is the most accurate prediction model with an accuracy rate of 98% with the results of 2 companies experiencing bankruptcy. Next is the Altman ZScore method with an accuracy rate of 61% with the results of 8 companies experiencing bankruptcy and the Springateimethod withianiaccuracyirate of 30% with the results of 11 companies experiencing bankruptcy.
Pengaruh Overinvestment Modal Kerja, Underinvestment Modal Kerja Terhadap Kinerja Perusahaan Santoso Adi Susatyo; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7772

Abstract

The main objective of this research is to dissect how different levels of Working Capital investment affect business results. The two separate studies that make up this research are the research of Overinvestment in Working Capital and the study of Underinvestment in Working Capital. Return On Assets (ROA), a measure that represents a measure based on how well a company performs. 11 companies involved in car production were part of this study. With 66 data points making up the sample. This research found that from 2018 to 2023, the financial performance of automotive manufacturing sector companies listed on the IDX was not affected by the amount of Working Capital invested, whether too much or too little. Company performance decreases when there is a lack of investment in Working Capital. In summary, the findings of this study add credence to the idea that controlling Overinvestment and Underinvestment of Working Capital is critical to a company's success and draw attention to risks that management must be aware of. To maximize profits, managers can utilize this study to optimize Working Capital for business prospects.
Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Komala, Sefrilia Sandra; Rahman, Fadillah Aditya; Putra, M Diarama Kurnia; Sulistiawati, Sulistiawati; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.
Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Darmatika, Winingtias; Ramadhan, Yanuar; Arzeta, Davina; Isnaeni, Wirdatul; Syukriati, Selviana; Caprina, Tiffany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8199

Abstract

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Efisiensi Investasi Pada Perusahaan Sektor Perbankan Terdaftar BEI Azzahra, Salsabila; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9821

Abstract

This study aims to analyze the effect of corporate governance on investment efficiency in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Corporate governance in this study is proxied through five variables adapted from the 2017 ASEAN Corporate Governance Scorecard (ACGS): shareholder rights, fair treatment of shareholders, stakeholder roles, disclosure and transparency, and board responsibilities. This study uses a quantitative approach with secondary data obtained from company annual reports. Data were analyzed using multiple regression analysis techniques with the help of SPSS. The results show that stakeholder roles have a significant effect on investment efficiency, while other variables have no statistically significant effect on investment efficiency. These findings suggest that strong stakeholder involvement, including regulatory oversight, can improve capital allocation efficiency by reducing over-investment practices.
Analisis Pengaruh Nilai Perusahaan, Penghindaran Pajak, dan Profitabilitas Terhadap Peluang Investasi Astriani, Elsa Yolanda; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9825

Abstract

This study aims to determine the effect of Firm Value, Tax Avoidance, and Profitability on Investment Opportunities. This study uses quantitative research. This study uses agency theory. This study uses Trading companies in the Retailing, Food and Staples Retailing subsector listed on the Indonesia Stock Exchange for the 2020-2023 period as research samples. Through a purposive sampling method, 11 companies were selected over the four-year study period, resulting in a total of 44 sample data. Data analysis uses multiple linear regression methods with Microsoft Excel and SPSS as supporting software for data analysis. The data used are secondary data derived from the company's annual report accessed through http://www.idx.co.id/ and the company's website. The results of this study indicate that Firm Value, Tax Avoidance, and Profitability have a positive and significant effect on Investment Opportunities. This indicates that good market perception and investor confidence are key factors in facilitating funding and realizing investment opportunities. Tax avoidance confirms that this practice triggers agency conflicts and creates risks that hinder company growth. High profits also influence investors' investment decisions. Therefore, these findings emphasize the importance of creating transparent long-term value and avoiding risky actions to maximize a company's investment opportunities.
Literature Review Of The Role Of Strategic Management Accounting Through Mitigation Measures Against Ransomware Attacks Yuni Astuti; Daniel Nugroho; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8377

Abstract

The massive wave of digital transformation has increased organizational exposure to cybersecurity threats, particularly ransomware, which poses significant financial impacts. Ransomware is no longer merely a technical issue but a strategic challenge requiring a multidisciplinary mitigation approach. This study aims to examine the role of strategic management accounting in supporting mitigation efforts against ransomware attacks through a systematic literature review (SLR). The method applied is an SLR of 20 Sinta-indexed journals (levels 1–4) published between 2020 and 2024. The study was conducted from January to March 2025. The analysis reveals that strategic management accounting contributes through the integration of monitoring technologies, the development of risk governance frameworks, strengthening of organizational security culture, and optimization of security systems. Strategic management accounting also supports data-driven decision-making regarding resource allocation and security investment evaluation. This study suggests the need for synergy between accounting and information technology professionals to enhance organizational resilience. The findings offer both theoretical and practical contributions for developing more integrated and adaptive cybersecurity strategies in the face of evolving ransomware threats.
Entering The ESG Era And Carbon Business Opportunities: A Literature Review Of The Role Of Strategic Management Accounting In The Sustainability Transition In Indonesia Fredy Rizaldi; Fabryan Suhandi; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8378

Abstract

The transformation towards a low-carbon economy encourages companies to align their business strategies with sustainability principles, including ESG integration and participation in carbon trading. This study aims to explore the role of strategic management accounting (SMA) in supporting the sustainability transition, particularly through the integration of emissions reporting, ESG strategy, and utilization of carbon business opportunities in Indonesia. This study uses a systematic literature review approach by analyzing 20 journals and professional reports published in the period 2020–2024. The results of the study indicate that SMA has the potential to be an information system that can bridge reporting compliance, environmental performance evaluation, and carbon-based strategic decision making. This study offers an initial conceptual model that simultaneously connects SMA, ESG, and carbon trading and identifies gaps in the literature and reporting practices in Indonesia. These findings provide conceptual contributions to the development of sustainability research and serve as a strategic reference for companies in adopting an adaptive business approach to climate pressures and green regulations.
The Role Of Strategic Management Accounting On Digital Payment Laora Safira; Galuh Pratiwi; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8381

Abstract

The advancement of digital technology has transformed how people conduct financial transactions, shifting from cash-based to faster, more convenient digital payments. However, this shift also introduces new risks, including increased threats of financial crimes such as money laundering and terrorism financing. This study aims to explore the role of strategic management accounting in supporting digital payment systems, particularly in improving operational efficiency and transaction security. The research employs a qualitative descriptive approach based on secondary data from literature studies. Findings indicate that strategic management accounting plays a vital role in automating transaction processes, managing digital service costs, and detecting suspicious activities early. The integration of accounting information systems enables organizations to enhance efficiency and strengthen financial monitoring through real-time data. Therefore, strategic management accounting is a key component in maintaining the integrity of digital financial systems amid growing cybercrime threats.
Co-Authors A.S., Barlia Abadi, Ferryal Achmad Chusanudin Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Afiffah, Junita Nur Agnes Fiyonita Hatuopar Agnes Marcelina Ahmad, Ardian Ainaya Nurulin Nafaril Alamsyah, Naditha Ersa Auryn Alexander Romulo Hutabarat Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Andika, Dade Andika, Dede Andreas, Kresencia Yolanda Angel Pintauli Rosita Apriliani, Syella Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Arihta Hosiana, Felicia Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritha, Teresia Sri Aritonang, Ramona Ariyanti, Annisa Inas Ariza, Dani Arnanda, Rifky Arya Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Audy Laura Gladisya Aulia Ayu Hartini Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budiani, Selsa Mahfuza Bunga Ayu Anggia Caecilia Austin Flacia T Cahayani, Wike Astrid Calista Margaretha Tumbelaka Camelia, Madya Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Daniel Daniel Nugroho Daniel Satrio Prakoso Danuri, Heri Danut, Yohana Darmatika, Winingtias Daulay, Agung P. Devi Ramadhaningsih Devis Pranata Indra Dewi Inggriyani Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Diva Syabila, Artana Duta Liana Dwi Anggraeni Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Ediansyah Ediansyah Effendi Tjahjadi Eka Triana Sulistyaningsih Eko Wahyu Irvan Saputro Elisabet Anandaputri Elmi Yanti Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawati Ernawati Erry Yudhya Mulyani Erwan Baharudin Fabryan Suhandi Fahri Hananto Yasin Fajar, Estika Triwidya Fajri , Fuad Faqieh Akbar, Muhamnad Faradila, Nazwa Hana Farhan Al Farid Fathira Nurul Jannah Faula Fardhotin R Fauzan, Alfian Kurnia Fauzi, Alamin Felicia Arihta Hosiana Felicia Nathania Felix Gunawan Fernandez, Azizah Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Fuad Fajri Galuh Pratiwi Gamila, Aulia Bilqis Gatot Apriantoro Gaus, Muh Gilang Surya Pratama Giovany, Kenny Gunawan, Wawan Iwan Gunawan, Yakub Gustina Wulandari Hana Angelina Harahap, Hanna Meyrani Hariyantob, Bryan Michael Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heri Danuri Heriyanti Heriyanti, Heriyanti Herman Prasetyo Heryanto Candra Hilda Amalia Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Idrus Jus’at Ika Ismiyar Indah Permatasari, Lydia Indradewa, Rhian Inviolata Dua Sareng Ira Aprilia Irdan Irianto, Hengky Prabowo Irma Nurfauzia Irvan Rizky Septian Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Joko Isworo Josephin Cornellius Junita Nur Afiffah Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Karimah, Intan Devi Karnando, Joni Kemas Dedy Kusdianto Kevin Diaz Suith Khayah, Bintaya Zahriati Komala, Sefrilia Sandra Kornelia Serafina Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Langgeng Harum Islami Laora Safira Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency Lydia Indah Permatasari M Safari, Jenjen M. Natsir Nugroho M. Natsir Nugroho, M. Natsir M. Reza Hilmy Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Maria IZA Martin, Boyke Martina Gultom Mawarda, Mei Iftita Mayshandi, Justin Melia Cahyanti, Ichtiar Metyasari, Dewi Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Ilham Kamal Muhammad Natsir Nugroho Muhammad Rizaldy Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nabila, Salwa Nadia, Ananta Arta Nadira Ardelia Putri Najwan Fauzi Haris Natsir Nugroho, Muhammad Nazruddin Safaat H Nelcie Mussa Nisrina Zulfa Khairani Nofierni, Nofierni Novita Rini Kumalasari Noviyanti ALAWIYAH Nur Haristi, Alifia Nurhaliza, Novia Dewi Siti Nurhasanah Dewi Nusa Bangsa, Ikrar Octaviani Lubis, Rima Oktavia, Intan Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Perwiro, Erlangga Orlen Prakoso, Daniel Satrio Pribadi D, Yanuar Pricilla, Olivia Purwantoro, Aletha Kevina Putri Pusvita, Ratna Putra, Jusintri Putra, M Diarama Kurnia Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mulia Rachmiaty Putri, Mutiara Ramadhona Qamar, Syam Sawal Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Rahman, Fadillah Aditya Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ratna Dewi SARI Raviani, Ukhti Apse Rehan Canta Yuda Restuningsih, Cita Ridanti, Shalma Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja S. Wolker Sihalolo Sabrina , Salya Widya Sabrina Najwa Octavia Saepul Ridwan Safiani A. Faaroek Safitri, Aulia Fadira Safitri, Balqis Yuliani Samuel, Binsar Sandrawati, Agnes Sandy Sandy Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Saptari, Dhany Saputra Saputra Sarumaha, Lutgardis H. Y. Sekar Setyoningrum Sella Oktavia Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Silvi Indah Julianingsih Sinaga, Emma Siswanti Sulim, Dewi Siti Sahara Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suci Zahara Sudiyono Sudiyono Suhendro Suherman, Ruben Suith, Kevin Diaz Sulistiawati Sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Susan Lalenoh Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Swandana, Yanuar Ajie Syalsha Aisya Fasha Syam S. Qamar Syukriati, Selviana Talaohu, Alma P. Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teguh Susetiawan Teresia Sri Aritha Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Viky Yulianti Wahono, Agung Tri Wahyu Diana Wahyuni Dian Purwati Wahyuni Dian Purwati Wanda Amelia Paramitha Widiawati, Lenny Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Marchella Kristy Wijaya, Silvie Adistiana Wijaya, Suryanto Winta Hendrawati Bu’ulolo Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudha Pangestu Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuli Tazkia Vidi Yuliana Yuliana Resca Yulita, Wita Yuni Astuti Yunira Az Zahra Amanda Arynova Yus Dakaria Yusi Sopianti Yusnaini ., Yusnaini Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua ‘Aisy, Nabilah Rohadatul