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IMPLEMENTATION OF SAK EMKM AS A BASIS FOR FINANCIAL REPORT PREPARATION IN THE TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL REPORTS FOR PURNAMA LEATHER BAGS IN KLUDAN, TANGGULANGIN, SIDOARJO Putra, Restu Frandana; Anwar, Chairil; Fahriani, Dian; Wicaksono, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13091

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is a strategic step to enhance the transparency and accountability of financial reports for Micro, Small, and Medium Enterprises (MSME) in Indonesia. However, many MSMEs, including Purnama Leather Bags in Kludan, Tanggulangin, Sidoarjo, face challenges in applying these standards due to limited financial literacy and resources. This study aims to analyze the implementation of SAK EMKM in improving financial reporting at Purnama Leather Bags MSME. Using a quantitative descriptive approach, data was collected through structured surveys and financial document analysis. The findings reveal that SAK EMKM implementation enhances financial report quality by providing a structured framework, increasing transparency, and ensuring accountability. However, financial literacy barriers remain a major limitation. The novelty of this study focus on the leathercraft sector, highlighting sector-specific challenges in adopting financial standards. This research implies that increased financial training and digital accounting tools are crucial for ensuring better compliance and sustainability of MSMEs.
Pengaruh penawaran diskon dan kemudahan pembayaran terhadap peningkatan penjualan e-commerce Nafis, M. Azie Azizman; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.88

Abstract

This study aims to examine the influence of discount offers and payment convenience on consumer behavior to increase e-commerce sales at SRC Woro Beringin Kembar in Sepande Village. The research focuses on how marketing strategies affect purchasing decisions within the context of small-scale e-commerce operations. The study population consisted of 328 consumers, with a sample of 80 respondents determined using the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS version 21. The results indicate that both discount offers and payment convenience have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. These findings suggest that implementing appropriate discount strategies and enhancing payment flexibility are effective approaches to stimulate consumer interest and drive sales growth. This study provides practical insights for micro and small e-commerce businesses in optimizing marketing strategies aligned with consumer preferences.
LOCATION QUOTIENT ANALYSIS IN DETERMINING BASE AND NON-BASIC SECTORS IN EAST JAVA PROVINCE Anwar, Chairil
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v3i2.83

Abstract

One of the important factors in improving people's welfare is through the creation of an investment climate that is easy, fast and conducive. There are two positive impacts that can be enjoyed by the regions, when investment is growing fast and conducive. First, investment will be followed by other economic activities through the opening of new jobs so that people's income will automatically increase and will be followed by massive regional economic growth. Second, investment also provides opportunities for potential economic resources to be processed into renewable economic power in the real sector, which will ultimately lead to economic growth to increase people's welfare and reduce poverty. For this reason, it is necessary to identify the basic sectors and sub-sectors which are one of the stages in planning the expansion of strategic areas as centers of new economic growth. Therefore, Location Quotient Analysis is needed to determine the level of specialization of the economic sector in a particular area in utilizing its base sector or superior sector. The basic sector can be determined using the Location Quotient (LQ) method. The variable used to calculate the economic basis is the GRDP of an activity that is focused on activities within the local economic structure. Gross Domestic Product (GDP) is an important indicator to determine the economic condition of East Java Province in a certain period, both based on current prices and constant prices. The data collection process was carried out using a secondary data survey based on documents from the East Java Province and National BPS. from 2021 to 2022 per Quarter, the manufacturing sector, electricity and gas procurement, wholesale and retail trade, car and motorcycle repair, provision of food and drink accommodation, and the information and communication sector will be a stable basis in terms of increasing LQ scores and its GDP in a period of analysis. It is possible that these sectors have contributed to the increase in GRDP of East Java Province including all other sectors which are also the basis such as the Mining and Quarrying sector, the agricultural sector and others. Keywords: Sector Base, Location Quotient, GRDP, East Java Province
ANALYSIS OF COST OF GOODS SOLD CALCULATION IN MSMEs PAHALA GEPREK & CHICKEN Wicaksono, Achmad; Anwar, Chairil
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.102

Abstract

This research was carried out with the aim of knowing how the calculation of the cost of goods sold in MSMEs Pahala Geprek & Chicken, and what obstacles experienced by owners in calculating the cost of goods produced. The method used in this study is a qualitative method with a descriptive approach. Research data were obtained through observation and semi-structured interviews with owners and employees. The data obtained is then analyzed descriptively to answer the formulation of the problem raised. The results showed that so far MSMEs Pahala Geprek & Chicken have calculated the cost of goods sold according to the understanding possessed by the owner. The calculation is done simply, namely by adding the cost of raw materials with the cost of employee salaries in one production process. In doing calculations, owners often experience difficulties in determining the cost of goods produced due to relatively fast changes in raw material prices. Keywords: Cost Of Goods Sold, MSMEs, Pahala Geprek & Chicken
Islamic Multicultural Education Innovation Through Transformational Leadership: An Analysis of the Cadre Model at the Pondok Modern Darussalam Gontor Hajar, Aprilita; Maskuri, Maskuri; Anwar, Chairil
Jurnal Pendidikan Islam Vol 15 No 1 (2025): May
Publisher : Research Departement of Darullughah Wadda'wah International Islamic University Bangil, Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/jpi.v15i1.2310

Abstract

Regeneration of leadership that is less structured in some boarding schools is a challenge in maintaining the quality of the institution. One of the main factors contributing to this problem is the weak regeneration system. This study aims to analyze the application of transformative leadership in the regeneration system in Pondok Modern Darussalam Gontor and its impact on the development of multicultural Islamic education. This study uses a descriptive qualitative approach to data collection techniques through the study of literature and analysis of regeneration systems and educational innovation in Gontor. The results showed that transformative leadership in Gontor was able to integrate Islamic values with a modern multicultural-based approach. The regeneration Model applied includes value and character education, habituation, santri organization system, and sustainable leadership training. This transformative leadership contributes to the development of Islamic education that is innovative, inclusive, and relevant to global demands. The implications of this study indicate that the success of the regeneration system in Gontor plays a role in maintaining the existence of the institution for almost a century and producing alumni who take part in various fields, including politics, education, and social. The study provides an academic contribution in understanding the role of transformative leadership in Islamic education as well as offering recommendations for other Islamic educational institutions in adapting the model of regeneration as a strategy to ensure continuity of leadership and maintain the relevance of education in the modern era.
KARAKTERISASI PUPUK ORGANIK CAMPURAN LIMBAH SAYUR DAN KULIT BUAH MELALUI PROSES FERMENTASI ANAEROB Fadela, Dian Mira; Zakaria, Ahmad; Lestari, Endang Sri; Tambunan, Jenny Anna Margaretha; Aynuddin, .; Djanis, Ratnawati L.; Styani, Erna; Rosalina, .; Nurdiani, .; Rachmi, Silvia; Anwar, Chairil; Fachrurrazie, .; Djasmasari, Wittri
Ekologia: Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup Vol 24, No 2 (2024): Ekologia : Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/ekologia.v24i2.10897

Abstract

Food waste is a significant environmental issue, leading to resource wastage and greenhouse gas emissions. This study examines the treatment of food waste through anaerobic fermentation (AF) and composting, aiming to recover value from waste and reduce negative environmental impacts. In this research, food waste, fruit peels waste, dry leaves, rotten kale and mustard greens, and other organic materials were composted using an anaerobic composter, with observations covering pH, temperature, moisture content, and nutrient levels such as nitrogen, phosphorus, and heavy metals. The results show that the compost pH ranged between 7.2 and 7.4, meeting the standards of SNI 19-7030-2004. Total nitrogen content reached 1.78-3.10%, while phosphorus ranged from 0.5-1.2%. Heavy metal concentrations, including lead (Pb) and cadmium (Cd), were below the safe limits for organic fertilizers. In conclusion, AF and composting techniques effectively convert food waste into high-quality organic fertilizer that meets national standards, with the potential to reduce environmental pollution.
Analisis Pengelolaan Persediaan Dan Harga Pokok Penjualan Dalam Meningkatkan Laba Pada Minimarket Wakaf Mart Praciana, Yuvi Arinta; Fahriani, Dian; Anwar, Chairil; Muzakki, Kafidin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24749

Abstract

Tujuan Penelitian: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan persediaan dan penghitungan Harga Pokok Penjualan dalam meningkatkan laba pada minimarket Wakaf Mart.Metode Penelitian: Penelitian ini menggunakan metode deskriptif kualitatif. Dimana data dikumpulkan melalui observasi, wawancara, serta dokumentasi.Originalitas/Novelty: Kebaruan penelitian ini dilihat dari tujuan minimarket Wakaf Mart yang tidak hanya untuk mencari keuntungan saja, akan tetapi memiliki misi sosial dalam mengelola usaha ritel berbasis wakaf. Hal itu yang belum banyak dikaji oleh peneliti sebelumnya.Hasil Penelitian: Hasil penelitian menunjukan laba minimarket mengalami peningkatan setiap bulan, yang mengindikasikan bahwa pengelolaan persediaan dan pencatatan Harga Pokok Penjualan berkontribusi positif terhadap profitabilitas usaha.Implikasi: Implikasi dari penelitian ini adalah Pemerintah dan lembaga keuangan syariah dapat mempertimbangkan untuk mendukung usaha ritel berbasis wakaf dengan memberikan pelatihan atau bantuan teknologi agar dapat lebih berdaya saing. Research Objectives: The purpose of this study was to determine inventory management and calculation of Cost of Goods Sold in increasing profits at the Wakaf Mart minimarket.Research Method: This study uses a qualitative descriptive method. The data collection techniques used are observation, interviews, and documentation.Originality/Novelty: The novelty of this research is seen from the purpose of the Wakaf Mart minimarket which is not only to seek profit, but also has a social mission in managing a waqf-based retail business. This has not been widely studied by previous researchers.Research Results: The results of the study showed that minimarket profits increased from month to month, which indicates that inventory management and recording of Cost of Goods Sold contribute positively to business profitability.Implications: The implication of this study is that the Government and Islamic financial institutions can consider supporting waqf-based retail businesses by providing training or technological assistance to make them more competitive.
Pemberdayaan Masyarakat dalam Penguatan Kemandirian dan Ekonomi Desa Berbasis Potensi Lokal Ristanti, Ririn; Anwar, Chairil; Arifuddin, Maulana Rizqi; Nuraini, Kalila; Niharo, Nishfu Syahrin
Nusantara Community Empowerment Review Vol. 3 No. 1 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v3i1.1379

Abstract

Program pengabdian di RT.03 RW.02 Desa Semambung Kecamatan Wonoayu Sidoarjo bertujuan untuk memberdayakan masyarakat melalui penguatan kemandirian dan ekonomi desa. Fokus kegiatan pengabdian masyarakat ini terletak pada pengembangan potensi lokal yang telah menjadikan RT ini juara kategori Mandiri Sejahtera. Metode deskriptif kualitatif diterapkan dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasilnya meliputi pelatihan ecoenzyme, pengajaran di sekolah, pembuatan website, pemetaan lokasi, dan pembuatan Nomor Induk Berusaha (NIB) untuk usaha kecil. Program ini menunjukkan temuan penting terkait peran aktif aparat desa dan warga dalam memperkuat ekonomi lokal. Dampak dari program ini adalah peningkatan kapasitas masyarakat dalam memanfaatkan teknologi, mengelola lingkungan, dan mengembangkan usaha ekonomi mandiri. The community service program in RT.03 RW.02 Semambung Village, Wonoayu District, Sidoarjo aims to empower the community by strengthening village independence and economy. This community service activity focuses on developing local potential, which has made RT the winner of the Mandiri Sejahtera category. Qualitative descriptive methods are applied by collecting data through interviews, observations, and documentation. The results include ecoenzyme training, teaching in schools, website creation, location mapping, and creation of Business Identification Numbers (NIB) for small businesses. This program shows essential findings related to the active role of village officials and residents in strengthening the local economy. The impact of this program is increasing community capacity in utilizing technology, managing the environment, and developing independent economic businesses.
Evaluasi pencapaian break even point sebagai strategi menentukan volume penjualan optimal dengan pendekatan dynamic capability Choiri, Efendi; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.170

Abstract

Public Fuel Filling Stations (SPBU) operate within a highly dynamic and competitive business environment. Fluctuating fuel prices, Government regulations, and changing consumer behavior pose significant challenges to maintaining operational sustainability and profitability. This study examines the application of Break Even Point (BEP) analysis and the Dynamic Capability approach in determining the optimal sales volume at SPBU Siwalan Panji. The research employs a qualitative descriptive method, utilizing data collection techniques such as interviews and documentation and data analysis involving reduction, presentation, and conclusion drawing. The findings indicate that BEP analysis is critical in identifying the minimum sales volume required to avoid losses and is a strategic tool for managerial evaluation and decision-making. Moreover, implementing Dynamic Capability through the digitalization of payment systems, inventory management using IoT, and service quality improvements has proven effective in enhancing operational efficiency and customer satisfaction. These innovations enable the SPBU to adapt to environmental changes and maintain optimal sales performance. The study recommends that other SPBUs adopt an integrated application of BEP and Dynamic Capability to support sustainable business growth in the evolving fuel retail industry.
Pengaruh Literasi Keuangan dan Financial Distress Terhadap Perilaku Keuangan Pada Pelaku UMKM di Desa Sepande Sharfina, Diana; Muzakki, Kafidin; Anwar, Chairil; Fahriani, Dian
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1696

Abstract

Judul dari penelitian ini adalah Pengaruh Literasi Keuangan Dan Financial Distress Terhadap Perilaku Keuangan Pada Pelaku UMKM Desa Sepande. Berdasarkan rumus slovin maka ditetapkan sampel sebanyak 233 responden dari minimal yang mewakili populasi sebanyak 500 UMKM sesuai dengan kriteria sampel sumber data yang digunakan dalam penelitian ini adalah data primer. Data primer ini diperoleh melalui kuisioner yang dibagikan kepada Usaha Mikro dan Kecil (UMK) desa sepande. Metode yang dilakukan adalah dengan pendekatan kuantitatif. Hasil Uji t Variabel Literasi Keungan (X1) Nilali thitung Literasi Keuangan didapatkan senilai 14.979 > dari ttabel 1.971 dengan tingkat signifikansi senilai 0.001 < 0.05, sehingga hipotesis diterima. Hal ini bermakna bahwa literasi keuangan berpengaruh terhadap perilaku keuangan dengan taraf signifikan a = 0.05. Hasil menunjukkan bahwa, Hasil Uji t Variabel Financial Distress (X2) Nilali thitung Financial Distress didapatkan senilali 0.362 < dari ttabel 1.971 dengan tingkat signifikansi senilai 0.178 > 0.05, sehingga hipotesis ditolak. Hal ini bermakna bahwa Financial Distress tidak berpengaruh terhadap perilaku keuangan dengan taraf signifikan a = 0.05. Fhitung sebesar 114.894 > Ftabel 3,04 dan signifikansi 0.000 < 0.05 maka dapat disimpulkan bahwa Hipotesis diterima, artinya variabel Literasi Keuangan, Financial Distress secara simultan berpengaruh terhadap perilaku keuangan. Peneliti berharap dapat memberikan kontribusi yang lebih mendalam dan relevan dalam literatur mengenai literasi keuangan, financial distress, dan perilaku keuangan, khususnya dalam konteks UMK di negara berkembang seperti Indonesia.
Co-Authors A.S. Nasution Achmad Wicaksono Achmad Wicaksono Adeliyah, Novita Dwi Adiwar Adiwar Adiwar Adiwar Adiwar, Adiwar Afdhilah, Nur Aini Afriyani, Hapin Agustian, Rolando Agustina Ahmad Ghiffari Ahmad Zakaria Aidil Fitriansyah Aini, Marsela Intan Nur Aini, Nehlam Nur Aji Laksono, Ilham Al Ghassani, Esty Badzlina Alifiana Rahmawati Almufidah, Evi Zahroh Alvi Ariyanti, Sindy Rosita ambartiasari, Geta Amri Amri Ananda Faridhatul Ulva anandika maharani, Azzahra ayu Anastasya Lie, Cienta Michelle Andi Hairil Alimuddin Andri Buang Andriana, Reni Andriani, Rena Angel Litaay, Queen Anggraeni, Putri Dian Anggraini, Alfira Dwi Anggraini, Rizki Maulidianti Anliyanita, Roza Aprilita Hajar Arafat, Muhammad Fathin Argentina, Fiva Arif Bimantara Arifiani Agustin Amalia Arifuddin, Maulana Rizqi Arisusanto, Wahyu Puput Artanto, Ardi aryani, Inda astri Aryani, Indah Astri Asmalia, Resy Asriani Hasanuddin Asya, Nur Aulia Zikri, Syafanissa Aulyawati, Nurwardian Aynuddin, . Aynuddin, Aynuddin Ayu Shavira, Febriana Azhari, Dalilah Bagus Widyantara, Aji BAMBANG KUNARTO Bin Amiruddin, Iponsyah Putra Bonaventura, Ridho BTAG, Noer Laelly Budi Santoso Budi Utama, Budi Busroni Bustam, Lusiana Cahyani, Khiara Asriningtias Cahyowati, Meireni Choiri, Efendi Choiriyyah, Rif’atul Cicilia Nancy, Cicilia Cindy Kesty Cut Nelly Dahlang Tahir Dalila, Dalila Dalilah Dalilah Darise, Ramla Ilham Desi Suci Handayani Desrina, R Devi Nur Anisa Dewantoro Lase Dewi Arsinta Dewi Sri Rahayu, Dewi Sri Dewi Yana Dewi Yana Dian Adhe Bianggo Naue Dian Fahriani Dinda Andini Putri Djanis, Ratnawati L. Djanis, Ratnawati Lilasari Djasmasari, Wittri Djirimu, Moh. Ahlis Djuhria Wonggo Djuhria Wonggo Dwi Budi Santoso Dwi Handayani Dwi Handayani Dwi Putra Wijaya E. Jasjfi Edi Suryanto Edo Tondas, Alexander Edy Suandi Hamid Eichi Septiani Eko Jokolelono Elvi Sunarsih Elviani, Rosyada Endang Sri Lestari Endiyani Endiyani Endiyani Endiyani, Endiyani Erlyna Tri Rohmiatun Erlyta Septa Rosa Estin Nofiyanti Eunike Mongi Fachrurrazi, Dedy Fachrurrazie, . Fachry Abda El Rahman Fadela, Dian Mira Fadilla, Azura Raihan Fahmi Fahmi Failur Rahman Fajri Fajri Faradila, Faradila Faradisha, Fahreza Eka Farida Millias Tuty Fetty Herlina Fikroh, Retno Aliyatul Fitriana, Riezca Nur Ghifari, Ahmad Gita Dwi Prasasty Gleda, Amaliaburga Gianina Gunawan, Zulfaa Gusrizal Gusrizal Hadi, Wahid Syamsul Haerul Anam Hafsah Hafsah Hafyarie Harnan Halidah Halidah, Halidah Hanapi, Hariani Hanif Hanif Hapin Afriyani Hariyanto, Widia Eka Haryanto, Didid Hasan Hasan, Afdhal Hatipah Hayati, Sakina Nur Hayatun Nufus Herizal Herizal Hernita Hernita Herry Hermansyah Hidayat, Ridhaul Hilmawan, Tanta Holisoh, Holisoh Humeira Hutagalung, Fajar Ibad, Irsyadul Iche Andriyani Liberty, Iche Andriyani Ika Rezvani Aprita Ika Rezvani Aprita Indra Akbar Indrayani Iponsyah Putra Irfannuddin Irfannuddin Irhami Irhami Irhami Irhami Irhami Irhami, Irhami Irmayanti Irmayanti Irmayanti Irmayanti Irmayanti, Irmayanti Irmayanti, Miss Irna Nursanti Irsan Saleh Irwansyah, Abdullah Irwansyah, Defi Istanta, Qoonitah Salsabiil Putri Istiarto Istiarto Izzulhaq, Muhammad Agung Jafar, Moh. Ikram Jannah, Roudhotul Lu'luul Januar Sitorus, Rico Jhon Riswanda Jojo Hidayat Jumina Jumina Kafidin Muzakki Kalvin Albert Parinding Kamarza Mulia Kamarza Mulia, Kamarza Kemalawaty, Mulla Khamistan, Khamistan Khoiroh, Fastabiqul Kurnia Kurniawan, Muh Kurniawan, Yehezkiel Steven Kussuryani, Yanni Kussuryani, Yanni Laendatu Paembonan Lestari, Dewi Arum Lien Damayanti Lukman Martunis Lukmannulhakim Putra Lukmanul Hakim M. Athuf Thaha Magfirah MAGHFIRAH Maghfirah Maghfirah Marhawati Mappatoba Marlina Martadiansyah, Abarham Maskuri Masyitah Maulidan Firdaus Mayrena, Whindi Ayu Melpa Yohana Sianipar Miftahurrizqiyah, Miftahurrizqiyah Mirza, Muhammad Raffi Mirza, Raffi Mizar Liyanda Moh. Rasyid Ridho Mohamad Ichwan Mongi, Eunike Muammar Khaddafi Mudinillah, Adam Muh Kurniawan Muhaimin Ramdja Muhammad Afdal Muhammad Baharul Iman Muhammad Irsan Saleh Muhammad Noval Muhammad Ridho Sadewa Muhammad Syahrul Mubarok Mulla Kemalawaty Mulyaningtyas, Wishni Lestarini Mulyanti Munandar, Nurharis Munawarah, Syirqi Nijam Mustofa Mustofa Mutia, Intan Muzaffar, Anis Fikri Muzakki , Kafidin Mu’awanah, Isnin Aulia Ulfah Nadia, Syarifah Nafis, M. Azie Azizman Nahda Maidina Arifin Nahrani, Ulya Najmah, Najmah Nasliman Sani Nasrita NauE, Dian Adhe Bianggo nFN Supriyanto nFN Sutardi Niharo, Nishfu Syahrin Nolly Julfery Nompo, Sahara Novita Dwi Adeliyah Noviyanti Eliska Nur Alam Fajar Nur Alam Fajar Nur Qomariyah Nur, Asya Nuraini, Kalila Nurdiani Nurdiani, Nurdiani Nurdiani, . Nurhatijah Nurhayati Nurhayati Damiri Nurjanah, Novi Nurohmah, Beta Achromi Nurul Qamariah, Nurul Nuswil Bernolian Oktarisa Nurul Mukminin Oktaviani, Suci Pambudi, Wisnu Paskual, Meity Ferdiana Permana, Adhi pian, Intan Tirsa Praciana, Yuvi Arinta Prameswarie, Thia Prasasti, Gita Dwi Pratama, Ardhya Ayu Prayitno, Tono Eko Priastomo, Yoga PUJI LESTARI Purnomo, Abdul Harits Puspianto, Endar Putra, Dimas Ananda Putra, Restu Frandana Putri Meutia Sari Putri, Dinda Andini R Desrina R. A. Leni Septiana R. Desrina Rachmi, Silvia Rachmy, Silvia Rahayu, Khoiyum Putri Rahman, Maizar Rahmatullah, Ilham Rahmiati, Tengku Mia Ramadhantri, Rizkha Ramayanti, Indri Randana, Muhammad Prima Cakra Rasidin Afsa, Rivaldi Fatwatur Ratika Febriani Reinner Ishaq Lerrick Reski Awalia Respati ., Respati Retno Aliyatul Fikroh Rico Januar Sitorus Ridhaul Hidayat Ristanti, Ririn Risti, Sanely Rita Sunartaty Rita Yunus Rizal, Faisal Rizki Amy Lavita Rosalina Rosalina Rosalina, . Rostika Flora Rostika Flora Rosyida, Riska Ainur Rotama, Bintang Armando Sabirin Matsjeh Saharani, Aliefia Enggal Saharja, Komda Salman, Nurcholis Salni Salvari Gusti Ayu Dwi Putri Saprudin Saprudin Saraswati Annisa Sari, Putri Meutia Saudah Sharfina, Diana Shiddiq, Abdul Halim Shobih Shobih Siddik, Jafar Sinung Hendratno, Sinung Siswahyudianto Siswara, Hamzah Nata Sita Dewi, Aditya Siti Rohani Sitorus, Rico J Soetrisno Hadi Sri Agustina Sri Juari Santosa Sri Raviani Styani, Erna Sudirman Sukandar Djokosuhardjo Sumardjo, Damin suparman suparman Suraiya Nazlia Suri Purnama Febri Surmin, Azalia Sabila Andi Susilawati Susilawati Susilawati, Susilawati Susiwati, Susiwati Switha, Elfinchia Tiara Syafriyandi Syamsuddin HM Syaputra, Dadang Syarif'ah, Siti Nur Syarifah Nadia Tambunan, Jenny Anna Margaretha Taslimah Taslimah Telaumbanua, Faudunasokhi Theodorus Theodorus Titin Aryani Tri Joko Raharjo Tri Muji Susantoro Tri Muji Susantoro, Tri Muji Triyono Triyono Tutik Dwi Wahyuningsih Tyas, Khairunnisa Cahya Panglipuring Umar H A Veri Ilhadi Verly Dotulong, Verly Virna Muhardina Virna Muhardina, Virna Wadhah, Ambar Nabilah Wahab, Bakhtiar A Wahyu Hidayat WARDAH, ZAHROTUL Wardani, Anifah Tiara Kusuma Wega Trisunaryanti Wega Trisunaryanti Widiantara, Aji Bagus Widyantara, Aji Bagus Winarto Haryadi Wintona, Handri Wirda, Shafia Wulandari Widya Kusuma, Yeni Wulandari, Lucia Putri Yanuar, Ananto Yolanda, Nadhea Yulisda, Desvina Yunus, Santi Yuny Erwanto yusnita, Reni Yusran Akbar Zen Hafy Zubaidah, Tantri Risda Zulkarnain, Mohammad Zulkifli Zulkifli Zulvia Maika Letis