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Hajj Financing Transparency in Islamic Cooperatives: Evidence from KSPPS Artha Bahana Syariah Nasiroh, Fandilatun; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28768

Abstract

Transparency in the management of Hajj bailout funds is a crucial aspect for Islamic financial institutions to enhance customer trust and understanding of the contracts used. However, in practice, there are still challenges in conveying information related to costs, contract mechanisms, and the inherent risks of this financing scheme. This study aims to analyze the implementation of transparency in Hajj funds at KSPPS Artha Bahana Syariah and to examine the institution’s compliance with Islamic accounting standards, particularly PSAK 107.This research employs a qualitative method with a transparency-based approach to analyze information disclosure in Hajj bailout financing. Data were collected through in-depth interviews, direct observations, and document analysis related to Hajj bailout financing. A triangulation technique was applied to ensure the validity of the data obtained.The findings indicate that transparency in Hajj funds at KSPPS Artha Bahana Syariah still faces obstacles, especially in delivering information concerning costs and risks to customers. Although the institution has attempted to apply Sharia principles through the ijarah contract, improvements in information disclosure are still needed to align with PSAK 107 and enhance customer trust.The benefits of this research include providing strategic input for KSPPS and other Islamic financial institutions in strengthening the implementation of transparency principles, particularly in Hajj funds. The practical implications suggest that this study can serve as a reference for regulators, academics, and Islamic finance practitioners in developing guidelines and policies that support greater information disclosure and compliance with Islamic accounting standards.
The Role of PSAK 105 in Mudharabah Financing Practices: A Case Study of KSPPS BMT Tumang Risydiyani, Wilda; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28777

Abstract

The Statement of Financial Accounting Standards (PSAK) 105 serves as the main reference in recording mudharabah transactions in Islamic financial institutions, including Islamic cooperatives. This study aims to examine the implementation of PSAK 105 in mudharabah financing at KSPPS BMT Tumang by reviewing four main aspects: recognition, measurement, presentation, and disclosure. The research uses a qualitative approach through case studies, with data obtained through in-depth interviews, field observations, and documentation studies during the period from December 2024 to January 2025. The research results show that the aspects of recognition and presentation are in accordance with the provisions of PSAK 105, especially in cash-based transactions. However, in the aspects of measurement and disclosure, limitations are still found, particularly in handling non-cash transactions and the transparency of external reports. Factors such as limited understanding of human resources, the absence of written policies, and minimal technical oversight by the Sharia Supervisory Board also affect the implementation of the standards. This study recommends strengthening internal capacity, formulating technical policies based on PSAK 105, and developing a more informative external reporting system to enhance the accountability and transparency of sharia microfinance institutions.
Effectiveness of Installment Payment Management Using Recurring Scheduling to Cashier Performance Aini, Qurotul; Alwiyah, Alwiyah; Putri, Dian Mustika
APTISI Transactions on Management (ATM) Vol 3 No 1 (2019): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.499 KB) | DOI: 10.33050/atm.v3i1.706

Abstract

The purpose of writing this paper is to provide an overview of the progress of cloud-based accounting systems that are applied to Student Financial Services (cashiers) at Raharja College. Implementation of this system is due to the existence of good management in college to solve the problem. This recurring scheduling feature in the cloud-based accounting system is a new breakthrough that is useful for paying for lectures that use the installment payment system. Where, students can pay tuition twice in installments, namely the period before the midterm exam and before the final exam. This feature is useful to minimize the existence of human error because it forgets billing input, bills are inputted twice with the same nominal, and sending invoices via email is not monitored. So, with the implementation of this system, the cashier's work on students in the installment system can be more effective and have a positive impact on the cashier's performance. This research was conducted using the literature review research method, to find useful theoretical foundations as a reference for solving problems that occur.
Utilization of Scientific Publication Media to Improve the Quality of Scientific Work Aini, Qurotul; Handayani, Indri; Lestari, Fauziyyah Husna Nurdiayanah
APTISI Transactions on Management (ATM) Vol 4 No 1 (2020): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.272 KB) | DOI: 10.33050/atm.v4i1.711

Abstract

The publication of scientific work is an absolute thing that must be owned and produced by academics at this time. Moreover, when referring to the Minister of Administrative and Bureaucratic Reform (PAN RB) Regulation No. 17 of 2013 and the Minister of Education and Culture Regulation No. 92 of 2004 which states that the increase in the academic level of lecturers requires publication of accredited national scientific journals and journals internationally reputable in their field. In addition to being very important for the performance of lecturers, the publication of scientific papers has become a government regulation through the Director General of Higher Education, which requires S1, S2 and S3 students to make a summary of scientific work published both online and in print as one of the graduation requirements. Seeing this, Raharja College has participated in providing publication media for scientific works, especially in online forms, one of which is iLearning Journal Center (iJC). Until now iLearning Journal Center has overseen 5 (five) journals in it with different scope of research. However, the problems that occur at this time are still a lack of the general public to know especially in the Higher Education environment regarding the iLearning Journal Center (iJC) as a publication media for online scientific work. In this study will be discussed about the steps or methods taken to maximize the use of iLearning Journal Center (iJC) as an online journal publication media to improve the quality and quantity ofscientific works. This study uses SWOT analysis method and system design using the Unified Modeling Language (UML) and the applications used in this study by applying the Open Journal System (OJS) which is known as management software and publishing online journals. The results of this study are a governance or management that can be done as a step to maximize the increase of publication of online scientific works for the academic community.
Effects of iLearning Media on Student Learning Motivation Aini, Qurotul; Dhaniarti, Iswachyu; Khoirunisa, Alfiah
APTISI Transactions on Management (ATM) Vol 3 No 1 (2019): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.848 KB) | DOI: 10.33050/atm.v3i1.714

Abstract

As we know today, Indonesia has entered the era of revolution 4.0 which in that era had a major influence on the changes that took place in all fields. Including in the field of education, in particular, the changes that occur in the world of education today are so rapid with the abandonment of learning methods that still use conventional methods. Doing tasks with books, face-to-face communication, collecting assignments in hard copy, which will certainly cause a lot of losses in a certain period of time, such as many assignments that are long buried and difficult to find when needed. This method is certainly considered a boring and time-consuming method, where students cannot explore in the learning process which will take a long time to do a manual search for the number of files that have been collected. At present, the application of learning methods with concepts organizes many reports on the work of assignments on a website content management system. This learning method is made to maximize the way to organize student assignment reports for time management efficiency, therefore this learning method can be applied as the management of education in higher education. It is expected that the existence of this method can improve time management in learning so that it motivates to explore abilities in the existing learning process
Effects of Credit Memos on Performance Accountant on Uncollectible Receivables Aini, Qurotul; Simbolon, Rosdiana; Dewi, Shylvia Ratna
APTISI Transactions on Management (ATM) Vol 3 No 2 (2019): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.047 KB) | DOI: 10.33050/atm.v3i2.716

Abstract

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.
Management Measurement Scale As A Reference To Determine Interval In A Variable Aini, Qurotul; Zuliana, Siti Ria; Santoso, Nuke Puji Lestari
APTISI Transactions on Management (ATM) Vol 2 No 1 (2018): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.948 KB) | DOI: 10.33050/atm.v2i1.775

Abstract

The scale is usually used to check and determine the value of a qualitative factor in quantitative measures. The measurement scale is a management in agreement that is used as a reference to determine the short length of the interval that is in the measuring instrument, so that the measuring instrument when used in measurements will produce quantitative data. The results of the scale management calculation must be interpreted carefully because in addition to producing a rough picture, the respondent's answers are not just straightforward to be trusted. Types of measurement scales: Likert scale, Guttman scale, semantic differential scale, rating scale, Thurstone scale, Borgadus scale, and various other measurement management scales. One of the most difficult jobs for information technology researchers faced with the necessity of measuring variables is: finding directions in the midst of many existing sizes. If there is a good size for a particular variable, it seems that there are not many reasons to compile a new size yourself. Keywords: Scale, Measurement, Variables.
The Effect of Rinfogroups as a Discussion Media in Student Learning Motivation Rahardja, Untung; Aini, Qurotul; Khoirunisa, Alfiah
APTISI Transactions on Management (ATM) Vol 2 No 1 (2018): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.356 KB) | DOI: 10.33050/atm.v2i1.784

Abstract

In the current era of globalization, technology management has touched every aspect of human life. The combination of these two factors will become an innovation in the management of education. At Raharja College, the entire academic community has facilities in the form of an official e-mail, namely Information which functions as a communication medium. However, there is no place for discussion management between students and lecturers, so that the discussion process of learning is considered to be ineffective and inefficient because it is still done directly. Therefore, it is necessary to optimize the use of RinfoApps which is used as a discussion medium for online learning. RinfoGroups is one of the Google System features that can be used as a formal media for the online learning discussion management process. By creating a forum called the class mailing list at RinfoGroups, students and lecturers can discuss anytime, students can share about learning material, and lecturers can also monitor the effectiveness of student discussions, this certainly has a significant influence on student learning motivation. Supported by 2 (two) research methods, namely library research and observation methods. The final results of the research that has been achieved are the formation of a discussion media that is easily accessible anywhere and anytime so that the discussion process between students and lecturers becomes more effective and efficient. Keywords: Rinfogroups, Media Communication, Students, Discussion
Compilation of Criteria for Types of Data Collection in Management of Research Methods Aini, Qurotul; Zaharuddin, Zaharuddin; Yuliana, Yuliana
APTISI Transactions on Management (ATM) Vol 2 No 2 (2018): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.007 KB) | DOI: 10.33050/atm.v2i2.787

Abstract

Writing activities are an integral part of the learning process. Writing means managing ideas systematically and expressing them explicitly. Writing can mean lowering or describing graphic symbols that describe a language understood by someone. For a researcher, compiling a research management is a very important step because this step greatly determines the success or failure of all research activities. Research activities are one of the activities that are scientific in nature. Before someone starts with research activities then he must make a written plan commonly referred to as the management of research data collection. In addition, scientific research management has a clear purpose, which can later be useful as a study material about a matter and most importantly as a reference in making decisions both for the benefit of the public or government or the private sector or company.
Effect of iDu (iLearning Education) on Lecturer Performance in the Lecture Process Rahardja, Untung; Aini, Qurotul; Khoirunisa, Alfiah
APTISI Transactions on Management (ATM) Vol 2 No 2 (2018): ATM (APTISI Transactions on Management)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.509 KB) | DOI: 10.33050/atm.v2i2.813

Abstract

All fields have been supported by technology, especially in the world of education in theteaching and learning process to determine the quality of graduates of a university. In theworld of education Raharja College has implemented iLearning learning methods to achievelearning goals. Students are given learning experiences using the iLearning method which isthe learning process using the Ten Pillar IT iLearning (TPI) media. But the learning processis not working properly and is still using all the paper-based nuances such as learningmethods in general, of course it is considered to be ineffective and efficient. Therefore,nowadays to achieve highly effective learning goals so that the Learning ManagementSystem (LMS) is implemented using iDu where lecturers can provide assignments onlineanytime and anywhere easily that can convey information online, i.e. on the mediaapplication iDu via e-mail Rinfo. So that with the delivery of information via E-mail Rinfo canbe done anywhere and anytime without having to come to campus which of course has aninfluence on the performance of lecturers in giving assessments to students, besides that theinformation delivered is more comprehensive and precise to students not limited by spaceand time.
Co-Authors Aa Mustopa AA Sudharmawan, AA Abas Sunarya, Po Abdul Abdul Arribathi Abdul Hamid Arribathi Abdul Hayat Achmad Badrianto Achmad Nizar Hidayanto Adam Faturahman Ade Iriani Adi Fahrudin Aditiya Lityanian Al Nasir Afitri, Afni Agung Rizky Ahmad Roihan Ahmad Roihan, Ahmad Aisiyah, Nurul Aisiyah Akhmad Taufik Akhmadi Abbas, Akhmadi Al Anwar, M. Albertus Djoko Lesmono Alfiah Khoirunisa Alfiah Khoirunisa Alfiah Khoirunisa Alfian Dimas Ahsanul Rizki Ahmad Alfiansah, Reza Alwiyah Alwiyah Amelia, Sindy Ameliya, Ratna Aminuyati Amroni, Amroni Ana Nur Filiya Ana, Yuli Anam, Reza Khaerul Ananda, Aulia Rahma Andhika Dwi Putra Angga Febrianto, Angga Anggi Ariyanti Anggraeni, Mey Anggun Oktariyani Anggy Fatillah Anggy Giri Prawiyogi Anisatur Rofiqah, Siti Anjani, Sheila Aulia Anoesyirwan Moeins Anoesyirwan Moeins Anoesyirwan, Anoesyirwan Apriliasari, Dwi Ardila, Natta Arief Muhammad Nurhasan Arifah Aristo, Nabila Cynthia Arribathi, Abdul Abdul Asep Saefullah Astriyani, Erna Aulia Edliyanti Ayi Rakhmat Ramdani Ayu Martha Wardani Ayu Sanjaya, Yulia Putri Ayyusuf, Imanul Achmad Al Amir Azis, Priyatna Abdul Badrianto, Achmad Bein, Adrian Sean Bist, Ankur Singh budiarty, frizca Cahyo Anggoro Seto Cheetah Savana Putri Daelami Ahmad Danny Manongga Danny Pratama Desi Sartika Desi Suci Handayani Desy Apriani Dewi Mariana Apriani Dewi Marliyana, Soerya Dewi, Shylvia Ratna Dewi, Tri Rachma Dewi, Yustin Novita Diah Aryani Diah Aryani Diah Aryani, Diah Dian Mustika Putri Dwi Nur Ramadhan Dyatmika, Sutama Wisnu Edward Guustaaf Efa Ayu Nabila Efendy, Rifan Effendi Effendi Eko Sediyono Elmanda, Vonda Endah Retnani Wismaningsih, Endah Retnani Erawati, Meisa Erick Febriyanto Euis Sitinur Aisyah Fahmi, Qoedbudin Fajariya, Ainun Qorif Farida Agustin, Farida Faturahman, Adam Fauzul Muna Febiani, Dyah Ayu Femi Allamiah Femi Allamiah Fernanda Setyobudi Armansyah Feti Fatimah Fika Rizkia Firman Hanafi Fitra Putri Oganda Fitri Faradilla Fitriani, Radifa Rahma Fitriawati, Noura Fitriyani, Yeny Fuad Akhmad Yanuar Rifai Fuad, Azharul Ginting Munthe, Rusli Girinzio, Iqbal Desam Goh, Thomas Sumarsan Green, Thomas Guustaaf, Edward Handayani, Indri Hani Dewi Ariessanti Hani Dewi Ariessanti Harahap, Eka Purnama Harlis Setiyowati Harries Madiistriyatno Harries Madiistriyatno, Harries Haryandi, Yopi Henderi Hendra Kusumah Hendra Setiawan Heni, Tianna Hikam, Ihsan Nuril Iim Ilmiah Agustina Ikhsan, Ramiro Santiago imam sukwatus sujai Indahtul Mufidah Indri Handayani Indri Handayani Indri Handayani, Indri Irwan Sembiring Irwin, Rubin Hakita Isabella Yaumil Annisa Istighosah, Nurul Iswachyu Dhaniarti Iwan Ridwan Joko Tri Prasetyawan Julianingsih, Dwi Juniar, Hega Lutfilah Juniar Karwandi Karwandi Karwandi, Karwandi Khairunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Kristanti, Citra Yulian Leffia, Abigail leli honesti Lestari Santoso, Nuke Puji Lestari, Fauziyyah Husna Nurdiayanah Lidya Wijayanti Lim, Clara Pasha Luthfiya, Lulu' M. Pudail Made Bunga Thalia Maharani, Afnida Putri Maharani, Herliana Wahyu Marjayanti, Eka Marviola Hardini Maulana, Sabda Maulidan Firdaus Meilinda Lana Yahya Meisa Erawati Meytasari, Rista Miftakhul Khasanah Millah, Shofiyul Mochamad Heru Riza Chakim Mochamad Mansur Moh. Yusuf Dawud Mohammed Iftequar Ali Mohammed, Datu Muhamad Abdul Roziq Asrori Muhamad Yusup Muhammad Iqbal Muhammad Suzaki Zahran Muhammad Suzaki Zahran Muhammad Widyo Wartono, Muhammad Widyo Muhibin, Ahmad Mukti Budiarto Muna Nabila Ovia Afirka Mustofa, Kenny Ilyas Nabila, Efa Ayu Nasiroh, Fandilatun Natalia, Ester Ananda Naurah, Syahla Neng Enay Nesti Anggraini Santoso Ninda Lutfiani Ningsih Dewi Sumaningrum, Ningsih Dewi Novi Cholisoh Novita Heriyani Novita Sari Novitasari, Dewiana Nugraheni, Latif Sofiana Nuke Puji Lestari Santoso Nur Azizah NURAENI, RANI Nuraini, Ana Nurani, Dita Lintang Nuril Huda Nurissalma, Maulidiyah nursaputri, Pipit Oktaviani, Fanni P. O. H. Putra Panca Oktavia Hadi Putra Pasha, Lukita Permatasari, Silvia Pertiwi, Komala Dwi Pibriyanti, Kartika Po Abas Sunarya Prasetiyorini, Pudhak Prianingsih, Farida Ika Prihastiwi, Wahyu Yustika Primasatria Edastama Primawan, Afan Pudail, M. Puji Lestari Santoso, Nuke Puranti, Ayu Purnama Harahap, Eka Purwanto, Purwanto Putri, Dian Mustika Putri, Khairunnisa Hasna Queen, Zabenaso Rahardja.,M.T.I.,MM, Dr. Ir. Untung Rahman Rahman Raihan Raihan, Raihan Rakhman Wibowo, Fajar Ramadan, Ahmad Ramadhan, Tarisya Rawat, Bhupesh RH. Fitri Faradilla Rifai, Fuad Yanuar Ahmad Rini Rindrayani, Sulastri Riska Laina Ulfa Risydiyani, Wilda Rizki Galang Rahmadani Romzi Syauqi Naufal Rostikawati, Diana Ayu Rosyida, Alya Ruli Supriati, Ruli Sabda Maulana Salam, Rahmat Santoso, Nesti Anggraini Santoso, Nuke Puji Lestari Sasono, Ipang Saulina Panjaitan, Aropria Septian, Rafly Ananda Dwi Septiani, Nanda Setiawan, Muhammad Ikhsan Setiwawan, Asep Shylvia Ratna Dewi Sihotang, Sondang Visiana Silawati, Emira Tri Silvia Permatasari Simbolon, Rosdiana siti Nurindah Sari Siti Ria Zuliana Siti Ria Zuliana, Siti Ria Solihin, Danna Somantri, Somantri Spits Warnar, Harco Leslie Hendric Sri Wahyuni Sri Yulianto Joko Prasetyo Suci, Kitab Sudaryono Sudaryono Sugeng Santoso Sugeng Santoso Sulastri Rini Rindrayani Sulastrini, Lily Ratna Sulistiawati Sulistiawati Sulistiawati Sulistiawati, Sulistiawati Sunarjo, Richard Andre Supriyanti, Dedeh Supriyati, Ruli Suryaman, Fitria Marwati Suryari Purnama Suryari Purnama Susilo, David Kristian Sutarto Wijono Sutedja, Indrajani Tan, Pauline H. Pattyranie Tangkaw, Melani Rapina Taqwa Hariguna Taqwa Hariguna Tarisya Ramadhan Tasya Novelia Thomas Green Tri Astuti Handayani Triana Kusumaningsih Umi Kulsum Untung Rahardja Utami, Noviani Van Persie, Iky Vatmala, Viyayanti Venty Suryanti Vivid Kristiani Alfad Zebua Wahid, Syahrul Mu'Arif Wahyu Yustika Prihastiwi Wardani, Ayu Martha Wardhani, Listinia Wibowo, Yohanes Gunawan Widhy Setyowati Yeny Fitriyani Yessy Oktavyanti Yoke Dwi Martianda Setiaji Yuliana Isma Graha Yuliana Yuliana Yulianto Yulianto Yulianto Yulianto Zaharuddin Zaharuddin, Zaharuddin Zahran, Muhammad Suzaki