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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MNJ (Malang Neurology Journal) AFRE Accounting Financial Review TESLA: Jurnal Teknik Elektro International Journal of Nursing and Health Services (IJNHS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Dialektika: Jurnal Ekonomi dan Ilmu Sosial International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Nursing and Public Health (JNPH) Jurnal Health Sains Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Jurnal Ekonomi Efektif Journal La Sociale Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Jurnal Manajemen Stratejik dan Simulasi Bisnis Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen MES Management Journal MAHADAYA Jurnal Bahasa, Sastra, dan Budaya International Journal of Accounting & Finance in Asia Pasific Jurnal Manajemen Bisnis Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Teknologi Rekayasa Jurnal Sosial dan Sains Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Mutiara: Multidiciplinary Scientifict Journal Sinergi International Journal of Accounting and Taxation IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Nozzle : Journal Mechanical Engineering Asian Journal of Social and Humanities ENDLESS : International Journal of Future Studies journal of social and economic research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Management: International Journal of Management Science and Entrepreneurship Jurnal Publikasi Ekonomi dan Akuntansi
Yanuar Ramadhan
Univeristas Esa Unggul
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Analisa Kinerja Keuangan Rumah Sakit Murni Dengan Rumah Siloam Sebagai Kompetitornya Yanuar Ramadhan; Chooky Novalino; Valentina Oktaviany Situngkir; Muhammad Hilmu; Muhamad Ramdani; Dita Purnama Sari
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5860

Abstract

Kemampuan perusahaan dalam memperoleh keuntungan menjadi kunci berhasilnya perusahaan karena keuntungan menjadi komponen laporan keuangan yang dipakai sebagai alat menilai baik tidaknya kinerja perusahaan. Penelitian ini bertujuan guna membandingkan kinerja keuangan dari dua perusahaan yang bergerak di bidang kesehatan. Metode penelitian yang dipakai dalam penelian ini yaitu menggunakan analisis deskriptif dengan pendekatan kuantitatif guna menemukan jawaban pada masalah yang di teliti dengan menggambarkan kinerja keuangan PT. Murni Sadar Tbk dan PT. PT Siloam International Hospitals TBK menggunakan metode analisis horizontal (trend Analysis), analisis vertikal (common size analysis), dan Analisis Rasio Keuangan. Hasil penelitian ini menemukan bahwa secara keseluruhan, PT Murni Sadar Tbk menunjukkan kemajuan positif pada tahun 2024 dengan meningkatnya profitabilitas dan efisiensi operasional. Namun, perusahaan perlu lebih memperhatikan pengelolaan likuiditas dan modal kerja agar dapat mendukung pertumbuhan yang lebih stabil di masa depan. Skala bisnis PT. Siloam lebih besar namun PT. Murni Sadar lebih unggul dari sisi efisiensi dan pengelolaan risiko keuangan. Oleh karena itu, untuk menjaga keberlanjutan kinerja jangka panjang, PT. Siloam perlu meningkatkan efisiensi operasional dan mengelola beban secara lebih optimal, sementara PT. Murni Sadar dapat terus mengembangkan skala usahanya dengan tetap mempertahankan struktur keuangan yang hati-hati.
Profesionalisme, Integritas, dan Tanggung Jawab Akuntan Publik dalam Menegakkan Kode Etik: Studi Kasus Luckin Coffee Aulia Bilqis Gamila; Syella Apriliani; Jenifer Setiafanyson; Arina Ramadhani; Vinsensia Rosalina Elisabeth Tamba; Yanuar Ramadhan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13324

Abstract

Kasus pelanggaran etika akuntan publik, seperti skandal Luckin Coffee pada tahun 2020, menunjukkan betapa pentingnya menjaga kredibilitas laporan keuangan dengan profesionalisme, integritas, dan tanggung jawab.  Tujuan dari penelitian ini adalah untuk mengevaluasi peran ketiga nilai etika dalam menegakkan kode etik profesi akuntan publik. Tinjauan literatur nasional dan internasional yang diakui (Sinta dan jurnal bereputasi) sebanyak 22 yang diterbitkan antara tahun 2020 dan 2025 digunakan sebagai dasar untuk melakukan analisis ini.  Hasil penelitian sebelumnya dikelompokkan ke dalam tiga tema utama: profesionalisme, integritas, dan tanggung jawab profesional. Studi ini juga mengaitkannya dengan kasus Luckin Coffee yang tidak melakukan audit. Hasil tinjauan menunjukkan bahwa profesionalisme auditor meningkatkan kualitas audit, integritas meningkatkan kepercayaan publik, dan tanggung jawab profesional meningkatkan akuntabilitas dan transparansi laporan keuangan.  Penelitian ini diharapkan untuk menambah literatur tentang etika profesi akuntan publik karena ketiga elemen ini saling berhubungan dan menjadi pilar utama dalam menjaga kepercayaan publik terhadap profesi akuntan. Selain itu, hal ini diharapkan menjadi rujukan bagi organisasi profesi, auditor, dan regulator dalam memperkuat budaya etika dan akuntabilitas di bidang audit.
Peran Mediasi Pengalaman Pasien dalam Meningkatkan Niat Merekomendasikan pada Pasien Rumah Sakit Kelas C Cikarang Elmi Yanti; Supriyantoro Supriyantoro; Yanuar Ramadhan
Jurnal Ilmu Manajemen Terapan Vol. 7 No. 3 (2026): Jurnal Ilmu Manajemen Terapan (Januari - Februari 2026)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jimt.v7i3.7806

Abstract

Rendahnya BOR (Bed Occupancy Rate) atau dikenal dengan istilah tingkat hunian tempat tidur yang mengalami peningkatan kecil sebesar 20% dari tahun 2023 menjadi 26% pada tahun 2025. Penelitian ini bertujuan untuk menganalisis pengaruh penanganan keluhan dan hubungan dokter-pasien terhadap niat merekomendasikan melalui mediasi pengalaman pasien. Metode penelitian menggunakan pendekatan kuantatif sebab akibat. Responden penelitian sebanyak 240 orang pasien rawat inap. Teknik pengambilan sampel berupa purposive sampling dengan kriteria yang telah ditetapkan oleh peneliti. Pengambilan data menggunakan kuesioner dengan empat pilihan jawaban. Metode analisis data menggunakan PLS SEM. Hasil penelitian menemukan bahwa penangan keluhan, hubungan dokter-pasien, pengalaman pasien baik secara simultan dan sendiri-sendiri berpengaruh positif terhadap niat merekomendasikan. Penanganan keluhan, hubungan dokter-pasien berpengaruh positif terhadap pengalaman pasien. Pengalaman pasien mampu memediasi pengaruh penanganan keluhan dan juga hubungan dokter-pasien terhadap niat merekomendasikan. Rumah sakit dapat memberikan dukungan penuh dalam bentuk Standard Operating Procedure (SOP), Pedoman, dan Kebijakan di Rumah Sakit Kelas C Cikarang, agar mendukung inisiatif petugasnya ketika menangani keluhan pasien. Rumah sakit mengadakan pelatihan komunikasi efektif, service excellent, kepada para dokter untuk membentuk hubungan yang baik dengan pasiennya, Bagian HRD menghitung beban kerja masing-masing petugas agar diketahui jumlah beban kerja tersebut berlebih, cukup atau kurang.
Tekanan Investor dan Tanggung Jawab Profesi: Studi Etika Akuntan pada Kasus eFishery Nisrina Zulfa Khairani; Estika Triwidya Fajar; Salsabila Tuhfatul Aulia; Cindy Apriliany Laura; Yanuar Ramadhan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5973

Abstract

This study examines violations of accounting professional ethics in the case of financial statement manipulation at eFishery, which reflects a dilemma between investor pressure and accountants’ professional responsibility. The pressure to demonstrate rapid growth and high valuation prompted management to engage in manipulative practices involving accountants in the preparation of financial reports that deviated from the principles of integrity and objectivity. The purpose of this study is to analyze the forms of ethical violations against the five fundamental principles of the Code of Ethics for Professional Accountants, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The research employs a qualitative descriptive approach through 26 literature reviews of academic journals, reports, and accounting profession regulations. The findings indicate that ethical violations in the eFishery case are systemic, influenced by structural pressure and an organizational culture that normalizes opportunistic behavior. Analysis based on deontological, utilitarian, and agency theories confirms that such manipulative actions cannot be morally justified, as they cause long-term harm to public trust and the reputation of the accounting profession. This study emphasizes the importance of strengthening ethical awareness, moral education within the profession, and implementing internal control mechanisms and whistleblowing systems within startups as preventive measures to uphold the integrity of the accountant profession.
The Effect of the Fraud Hexagon Model on Fraudulent Financial Reporting in State-Owned Enterprises Meyrani, Hanna; Ramadhan, Yanuar; Munandar, Agus; Wahyuni, Endah Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6709

Abstract

Fraud cases in Indonesia are largely “dominated by state-owned enterprises (SOEs), ironically, these state-owned enterprises are agents of development and drivers of national economic growth (Sari et al., 2023). The purpose of this study is to analyze the influence of the hexagon theory on detecting fraud in the financial reporting of SOEs listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. The research methodology used was a quantitative method with multiple linear regression analysis. The results of this study indicate that pressure, rationalization, and collusion have a positive effect on the risk of fraudulent financial reporting. Meanwhile, opportunity, capability and ego factors do not have a positive effect on fraudulent financial reporting. It is recommended that future research combine quantitative and qualitative methods to obtain a comprehensive picture of the measurement of the six hexagon elements that are risk factors for fraudulent financial reporting. Future research can also analyze the measurement of independent variables in more depth. Furthermore, it is recommended to find other measurements for variables that, based on the results of this study, do not have an influence on fraudulent financial reporting. The contribution of this research to companies is that companies can map the risk factors for fraudulent financial reporting so that they can take preventive measures by implementing a code of conduct. Furthermore, stakeholders should be more discerning in their response to audit opinions received by companies.
The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions Putri, Yessica Mega; Artia, Wa Ode Tri; Fadilah, Erna Shaira; Shuyuan, Liu; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6980

Abstract

This study analyzes the formation of carbon management accounting (CMA) systems through a systematic literature review focusing on driving factors, mechanisms, and contextual conditions. A PRISMA-based SLR yielded 21 final articles from Scopus (2020–2026) selected on the basis of direct conceptual relevance to CMA. Findings reveal that CMA system formation results from the simultaneous interaction of regulatory and internal organizational pressures, carbon information measurement and integration mechanisms, and contextual conditions encompassing industry characteristics, institutional maturity, and carbon financial risk exposure. This study advances theoretical integration within a domain that remains fragmented, offering an explicit multi-dimensional framework with particular implications for firms navigating mandatory sustainability reporting obligations in emerging economy contexts.
THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SUPPORTING COMPANY ENVIRONMENTAL PERFORMANCE Yanuar Ramadhan; Novita Rini Kumalasari; Kurnia Hidayanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1315

Abstract

This study aims to analyze the strategic role of Environmental Management Accounting (EMA) in supporting corporate Environmental Performance (EP). With the increasing importance of environmental sustainability and pressure from stakeholders, companies are encouraged to integrate environmental accountability into their decision-making processes, particularly in addressing global issues such as the increase in electronic waste (e-waste). Using a Systematic Literature Review (SLR) of 20 research articles published between 2021 and 2025, the results of this study indicate that EMA has a significant positive impact on corporate environmental performance. EMA serves as a comprehensive information system that identifies, measures, and analyzes environmental costs (monetary) and physical data (such as waste and emissions). The implementation of EMA not only helps companies manage resources efficiently, reduce waste, and improve regulatory compliance, but also encourages Green Innovation, which acts as a key mediating pathway for improving environmental performance. The effectiveness of EMA is strengthened by several factors, namely top management support, institutional and regulatory pressure, and stakeholder integration. In addition, the influence of EMA on environmental performance is found to be stronger in developing countries compared to developed countries. Conceptually, the role of EMA is supported by Legitimacy Theory and Stakeholder Theory, as well as the Natural Resource-Based View (NRBV) perspective. Thus, this study confirms that EMA is an essential strategic sustainability tool in supporting the achievement of Sustainable Development Goals (SDGs) 12 and 13, namely Responsible Consumption and Production and Addressing Climate Change.
THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SUPPORTING COMPANY ENVIRONMENTAL PERFORMANCE Yanuar Ramadhan; Novita Rini Kumalasari; Kurnia Hidayanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1349

Abstract

This study aims to analyze the strategic role of Environmental Management Accounting (EMA) in supporting corporate Environmental Performance (EP). With the increasing importance of environmental sustainability and pressure from stakeholders, companies are encouraged to integrate environmental accountability into their decision-making processes, particularly in addressing global issues such as the increase in electronic waste (e-waste). Using a Systematic Literature Review (SLR) of 20 research articles published between 2021 and 2025, the results of this study indicate that EMA has a significant positive impact on corporate environmental performance. EMA serves as a comprehensive information system that identifies, measures, and analyzes environmental costs (monetary) and physical data (such as waste and emissions). The implementation of EMA not only helps companies manage resources efficiently, reduce waste, and improve regulatory compliance, but also encourages Green Innovation, which acts as a key mediating pathway for improving environmental performance. The effectiveness of EMA is strengthened by several factors, namely top management support, institutional and regulatory pressure, and stakeholder integration. In addition, the influence of EMA on environmental performance is found to be stronger in developing countries compared to developed countries. Conceptually, the role of EMA is supported by Legitimacy Theory and Stakeholder Theory, as well as the Natural Resource-Based View (NRBV) perspective. Thus, this study confirms that EMA is an essential strategic sustainability tool in supporting the achievement of Sustainable Development Goals (SDGs) 12 and 13, namely Responsible Consumption and Production and Addressing Climate Change.
Optimalisasi Strategi Pemasaran PT Telkomsel Melalui Pemanfaatan Sistem Informasi Pemasaran Berbasis Teknologi Digital Yanuar Ramadhan; Balqis Yuliani Safitri; Salwa Nabila; Anisyah Ramadhani
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 11 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i11.2755

Abstract

Penelitian ini mengkaji penerapan sistem informasi pemasaran di PT Telkomsel dan dampaknya terhadap pengelolaan data pelanggan serta efisiensi operasional pemasaran. Menggunakan metode penelitian deskriptif dengan studi kasus di Telkomsel, penelitian ini menunjukkan bahwa Sistem Informasi yang terintegrasi dapat meningkatkan akurasi dalam Analisis Data Pasar dan mendukung pengambilan keputusan yang lebih tepat waktu dan berbasis data. Implementasi sistem ini berfokus pada pemanfaatan teknologi Advanced dalam memonitor dan mengevaluasi kinerja pemasaran, serta dalam merancang program pemasaran yang lebih terarah dan Efektif. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan sistem informasi yang lebih baik, tidak hanya di Telkomsel tetapi juga untuk industri telekomunikasi pada umumnya.
Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises Yanuar Ramadhan; Yusup Setiawan; Ucok Jimmy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.914

Abstract

Climate change is a global challenge that demands active responsibility from the corporate sector, particularly the energy industry, which is the largest contributor to carbon emissions in Indonesia. In this context, Strategic Management Accounting (SMA) plays a crucial role in integrating business strategy with sustainability objectives to support the achievement of Sustainable Development Goal (SDG) 13 – Climate Action. This study aims to analyze how SMA helps energy companies to design, implement, and evaluate climate strategies through governance mechanisms, management control systems, and environment-based performance metrics. This study offers a unique contribution by positioning SMA as an institutional mediator—a role that remains underexplored in the Indonesian context. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. The study was conducted through the selection and synthesis of academic literature, research reports, and publications from international institutions relevant to the context of energy companies in Indonesia. The findings reveal that SMA acts as an institutional bridge connecting external pressures—such as regulatory mandates, investor expectations, and professional norms—with internal mechanisms like management control systems, performance metrics, and incentive structures. The integration of the Sustainability Balanced Scorecard (SBSC), carbon accounting, and internal carbon pricing enhances the alignment between financial performance and climate objectives. This study concludes that SMA plays a transformative role in embedding sustainability into corporate governance and operational systems. The findings underscore the need for corporate leaders and policymakers to strengthen SMA-based governance architectures, as doing so can significantly enhance Indonesia’s progress toward SDG 13 and accelerate its broader transition toward a low-carbon economy.
Co-Authors Abadi, Ferryal Achmad Chusanudin Achmad Rifai ACHMAD RIFAI Adiba, Rizqi Hasna Agnes Fiyonita Hatuopar Agnes Marcelina Agris Haryanto Prakasa Agus Munandar Agusdini Banun Saptaningsih Ahmad Muharom Ahmad, Ardian Ainaya Nurulin Nafaril Alexander Romulo Hutabarat Alifia Nur Haristi Ameliya Silaning Utami Andika, Dade Andika, Dede Angel Pintauli Rosita Anisyah Ramadhani Annisa Inas Ariyanti Aqila Hanna Latifa Arifin, M Rais Arihta Hosiana, Felicia Arina Ramadhani Artana Diva Syabila Artia, Wa Ode Tri Arzeta, Davina Audy Laura Gladisya Aulia Bilqis Gamila Aulia Fadira Safitri Ayu Anggia, Bunga Balqis Yuliani Safitri Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budi Mulia Kurniawan Bunga Ayu Anggia Cahayani, Wike Astrid Calista Margaretha Tumbelaka Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Chooky Novalino Cindy Apriliany Laura Cita Restuningsih Clarissa Tjandra Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Satrio Prakoso Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Devi Ramadhaningsih Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Dita Purnama Sari Dita Purnama Sari Diva Syabila, Artana Duta Liana Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Edi Hamdi Effendi Tjahjadi Eka Triana Sulistyaningsih Eko Wahyu Irvan Saputro Elisabet Anandaputri Elmi Yanti Elok Hikmawati Endah Sri Wahyuni Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawan Dwi Hanartyo Estika Triwidya Fajar Fabryan Suhandi Fadilah, Erna Shaira Fadillah Aditya Rahman Fahri Hananto Yasin Faqieh Akbar, Muhamnad Fathira Nurul Jannah Fauzan, Alfian Kurnia Felicia Arihta Hosiana Felix Gunawan Ferry Hendro Basuki Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Galuh Pratiwi Gatot Apriantoro Gilang Surya Pratama Giovany, Kenny Hana Angelina Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy HENGKY PRABOWO IRIANTO Heri Danuri Heryanto Candra Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Ika Ismiyar Indah Permatasari, Lydia Inta Budi Setya Nusa Intan Devi Karimah Intan Oktavia Inviolata Dua Sareng Ira Aprilia Irvan Rizky Septian Isnaeni, Wirdatul Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Jenifer Setiafanyson Junita Nur Afiffah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Kemas Dedy Kusdianto Kornelia Serafina Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Langgeng Harum Islami Laora Safira Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho M. Natsir Nugroho, M. Natsir Maharani, Novera K. Maharani, Novera Kristianti Malika, Ghina Wafa Maria IZA Mawarda, Mei Iftita Melia Cahyanti, Ichtiar Metyasari, Dewi Meyrani, Hanna Monica Chandra Muh Gaus Muhamad Ramdani Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Mukti, Chitra Munawaroh, Faridatul Nadira Ardelia Putri Natsir Nugroho, Muhammad Nelcie Mussa Nisrina Zulfa Khairani Novi Afriyani Ramdani Novia Rosita Novita Rini Kumalasari Noviyanti ALAWIYAH Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Pusvita, Ratna Putra, Jusintri Putri, Mulia Rachmiaty Putri, Yessica Mega Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Ramzy, Wahyu Ratna Dewi SARI Rhian Indradewa Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Roviuddin Roviuddin S. Wolker Sihalolo Sabrina Najwa Octavia Saepul Ridwan Salsabila Tuhfatul Aulia Salwa Nabila Sandrawati, Agnes Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sella Oktavia Shuyuan, Liu Silvi Indah Julianingsih Sinaga, Emma Siti Muallifah Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Suryanto Wijaya Susan Lalenoh Syalsha Aisya Fasha Syella Apriliani Sylvia Marcellina Syukriati, Selviana Talaohu, Alma P. Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teresia Sri Aritha Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Vinsensia Rosalina Elisabeth Tamba Wahono, Agung Tri Wahyuni Dian Purwati Wahyuni Dian Purwati Wanda Amelia Paramitha Widiawati, Lenny Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuliana Yunira Az Zahra Amanda Arynova Yusi Sopianti Yusup Setiawan Zega, Yosua ‘Aisy, Nabilah Rohadatul