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Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Jurnal Ilmu Multidisplin Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Journal of Social Science Jurnal Informatika Ekonomi Bisnis Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah International Journal of Educational Narratives
Agus Munandar
Universitas Esa Unggul
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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.
ANALISIS ACCOUNTS RECEIVABLE TURNOVER DAN FIXED ASSETS RATIO TERHADAP PROFITABILITAS PADA SEKTOR BARANG KONSUMSI Agus Munandar; Fitriyani Khasanah; Winda Amelia
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2947

Abstract

The purpose of research in this scientific journal is to examine and analyze in depth the relationship between receivables and fixed asset turnover with profitability in consumer goods companies on the IDX for the 2018-2020 period. The research method used in this scientific journal is a quantitative method where quantitative methods allow objects to be analyzed to make them look more real. As the basis for this study, we use financial reporting tables for consumer goods. The data in this study is sourced from the consumer goods manufacturing industry per year from 2018 to 2020. This scientific journal examines 3 companies that will be included in the research by collecting financial data released by the IDX for 3 consecutive years. The results of this scientific journal research show that receivables and fixed asset turnover affect the profitability of consumer goods companies on the Indonesia Stock Exchange during the 2018-2020 period. Accounts receivable turnover partially affects the profits of consumer goods sector companies on the IDX for the 2018 - 2020 period. Fixed assets have a partial and insignificant effect on company profits.
Pengaruh E-Literacy terhadap Perencanaan Keuangan Generasi Z Wa Ode Tri Artia; Agus Munandar
Jurnal Impresi Indonesia Vol. 4 No. 8 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i8.6956

Abstract

This study aims to analyze the influence of e-literacy on Generation Z's financial planning in Indonesia using a comparative literature study method. E-literacy consists of technical, evaluative, and strategic skills in accessing and utilizing digital information, which plays a crucial role in the financial behavior of the younger generation. This study shows that a high level of e-literacy significantly contributes to personal financial management, budgeting, consumer debt control, and Generation Z's investment skills. The results also indicate that e-literacy not only improves the efficiency of financial applications but also strengthens valid digital-based decision-making processes. The development of e-literacy is crucial in fostering Generation Z's financial resilience. Therefore, inclusive collaboration between the education sector, regulators, and digital technology players is needed. The power of e-literacy is a key factor in creating a young generation that is not only technologically savvy but also financially savvy.
Analisis Efektivitas dan Efisiensi Penggunaan Sistem Atlas dalam Proses Audit Laporan Keuangan Anggita Shita Kusumawati; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): 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.v7i5.11117

Abstract

                This study aims to analyze the effectiveness and efficiency of using the Audit Tools and Linked Archive System (ATLAS) in the financial statement audit process at Public Accounting Firms (PAFs). A qualitative descriptive approach was employed, with data collected through interviews with auditors who had implemented ATLAS. The results reveal that ATLAS enhances audit effectiveness by integrating processes, standardizing working papers, and facilitating supervision. In terms of efficiency, ATLAS reduces audit completion time and lowers operational costs through digital documentation. The system also strengthens accountability through transparent audit trails. However, challenges such as limited IT infrastructure and resistance from senior auditors remain. Managerial support, continuous training, and technological readiness are crucial for successful implementation. Overall, ATLAS significantly contributes to improving auditor professionalism and promoting digital transformation in financial auditing practices.
Peluang dan Tantangan Adopsi Standar Akuntansi Bisnis dalam Praktik Akuntansi Pemerintahan di Indonesia Yusup Setiawan; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11254

Abstract

Recent developments in Indonesia’s public financial management have underscored the necessity of aligning the Government Accounting Standards (SAP) with business accounting frameworks such as PSAK and IFRS to enhance transparency, accountability, and legitimacy in managing state finances. The urgency of this study lies in the growing need to adapt governmental accounting systems to global practices while preserving the fundamental characteristics of the public sector, which emphasize service orientation over profit motives. This research aims to critically examine the opportunities and challenges associated with adopting business accounting standards within Indonesia’s public sector accounting framework, as well as to assess their implications for the effectiveness of financial reporting. This study employs a qualitative research design using a literature review approach. Data were collected through an extensive review of scholarly sources, including academic articles, policy documents, and relevant institutional reports. The findings indicate that the shared accrual basis between SAP and PSAK provides a strong foundation for achieving harmonization of accounting standards. However, the implementation process remains constrained by several factors, such as differing objectives between public and business accounting, limited technical capacity among human resources, insufficient integration of financial information systems, and the absence of a comprehensive regulatory framework for convergence.
TEKNIK LONG SHORT-TERM MEMORY UNTUK ANALISA MENGATASI FENOMENA PUMP AND DUMP Alya Rasikha; Muhammad Hilmi Fatihurrahman; Agus Munandar
Jurnal Investasi Vol. 8 No. 3 (2022): Jurnal Investasi Vol. 8 No. 3, Juli 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i3.211

Abstract

The increase of stock investors during the Covid-19 pandemic needs to be watched out for. The phenomenon of pump and dump or commonly known as pompom is related to the city and the importance of prudence in processing information in making stock transaction decisions. The type of method used is qualitative. The focus of this research is to avoid the pump and dump phenomenon. The results of the research show that the use of the LSTM technique can be used as a selling decision-making technique for daily traders, especially if it is maximized with the right combination of strategies to avoid the pump and dump phenomenon. Peningkatan jumlah investor saham di masa pandemi Covid-19 ini perlu diwaspadai. Fenomena pump and dump atau yang biasa dikenal dengan pompom terkait dengan bandar dan menekankan pentingnya kehati-hatian dalam mengolah informasi dalam mengambil keputusan transaksi saham. Jenis metode yang digunakan adalah kualitatif. Fokus penelitian adalah teknik untuk menghindari fenomena pump and dump. Hasil penelitian menunjukkan bahwa penggunaan teknik LSTM dapat dijadikan sebagai teknik pengambilan keputusan jual beli bagi para daily trader, apalagi jika dimaksimalkan dengan kombinasi strategi yang tepat untuk menghindari fenomena pump and dump.
QRIS as a Digital Payment Instrument: Its Impact on People's Financial Behavior in the Industry 5.0 Era Ahmad Qolyubi; Agus Munandar
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.961

Abstract

Since its launch by Bank Indonesia in 2019, the Quick Response Code Indonesian Standard (QRIS) has become a key pillar of digital payment systems in Indonesia, accelerating financial digitization and promoting financial inclusion. This study aims to explore the impact of QRIS on public access to digital financial services and its influence on financial behavior. This study adopts a descriptive qualitative approach, collecting secondary data from Bank Indonesia reports, academic journals, previous research, and recent news articles. The findings indicate that QRIS has significantly expanded public access to digital financial services and improved transaction efficiency. However, this convenience also brings varied impacts on financial behavior. On the one hand, QRIS encourages fast and efficient transactions; on the other hand, it may trigger consumerist behavior and reduce saving intentions, particularly among individuals with low financial literacy. Financial literacy plays a crucial role in guiding the wise use of QRIS, those with higher financial understanding tend to utilize QRIS for better money management. In the context of Industry 5.0, which emphasizes sustainability and human-centric development, QRIS presents great potential for enhancing financial well-being. Nevertheless, challenges such as digital literacy gaps, risk of overspending, and the need for adequate infrastructure must be addressed strategically. Therefore, collaboration between policymakers, financial institutions, and the public is essential to foster healthy financial behavior within the rapidly evolving digital ecosystem.
EFFECTIVENESS OF SAP ERP ON SIA QUALITY BASED ON DELONE AND MCLEAN MODELS IN FMCG COMPANIES Anisah Sriulina Ginting; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ht3qqp05

Abstract

This research investigates the impact of implementing Enterprise Resource Planning (ERP) SAP on performance of Accounting Information Systems (AIS) within a Fast-Moving Consumer Goods (FMCG) organization, framed through the Delone and Mclean Information Systems Success Model. Employing a qualitative descriptive design, the study focuses on a single case. Data were gathered via semi-structured interviews with two primary informants representing the Finance and Accounting division as well as the Supply Chain Management (SCM) department. Analysis was performed using thematic methods, guided by the six dimensions of the Delone and Mclean model: system quality, information quality, service quality, usage, user satisfaction, and net benefits. Results reveal that the adoption of ERP SAP substantially enhances the quality of the AIS. System stability and integration, accurate and relevant information, and responsive IT support contribution to high system usage and user satisfaction. These dimensions collectively result in net benefits, including improved efficiency of accounting processes, data consistency, faster financial reporting, and data-driven decision making. This study confirms that the Delone and Mclean model remains relevant and applicable for evaluating ERP SAP success in the context of FMCG companies in Indonesia.
ANALISIS SYSTEMATIC LITERATURE REVIEW TERHADAP ADOPSI SISTEM AKUNTANSI DIGITAL: PENGARUHNYA PADA KUALITAS INFORMASI KEUANGAN DAN PENGAMBILAN KEPUTUSAN BISNIS Rof Boys Saroha Simamora; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/1n6eyj86

Abstract

Evaluasi literatur sistematis terhadap 15 artikel dari tahun 2020 hingga 2025 menunjukkan bahwa penerapan sistem akuntansi digital memiliki pola perubahan yang bervariasi, dengan fokus utama pada sektor UMKM Indonesia (80%). Penyelidikan menunjukkan bahwa kualitas Sistem Informasi Akuntansi memberikan pengaruh menguntungkan yang substansial terhadap kualitas informasi akuntansi, yang, pada gilirannya, sebagian memediasi peningkatan kinerja organisasi. Penggunaan perencanaan sumber daya perusahaan, akuntansi cloud, blockchain, dan teknologi kecerdasan buatan untuk mendigitalkan laporan keuangan secara signifikan meningkatkan tingkat akurasi (koefisien jalur 0,571) dan transparansi (koefisien jalur 0,632). Telah ditunjukkan bahwa keakuratan informasi akuntansi memiliki pengaruh besar pada seberapa baik bisnis dapat membuat keputusan, terutama dalam hal mendapatkan kredit dan melacak keuangan mereka. Literasi digital menjadi faktor penting yang membuat hubungan antara kualitas informasi dan keberhasilan keputusan keuangan semakin kuat. Tetapi ada banyak masalah dengan adopsi, seperti tidak memiliki cukup pekerja terampil, penolakan dari organisasi, masalah privasi dan keamanan, dan kesenjangan dalam infrastruktur teknis. Visualisasi jaringan Vosviewer menunjukkan bahwa penelitian memiliki struktur bipolar dengan dua kelompok utama: implementasi praktis (seperti mengotomatisasi akuntansi dan membuat keuangan lebih transparan) dan Landasan Teknologi (seperti blockchain dan akuntansi cloud). Cloud accounting adalah simpul jembatan utama antara kedua cluster ini. Hasilnya menunjukkan bahwa pendekatan komprehensif yang mencakup Pengembangan Keterampilan Tenaga Kerja, Infrastruktur Teknologi, aturan yang jelas, dan dukungan kelembagaan diperlukan tepat sekali untuk mempercepat transformasi digital akuntansi dengan cara yang akan bertahan lama.
Pelatihan Pengetahuan Dasar Keuangan dan Istilah Bilingual bagi Penerjemah Indonesia Liu Shuyuan; Yessica Mega Putri; Agus Munandar
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.271

Abstract

Seiring dengan meningkatnya investasi Tiongkok di Indonesia, penerjemah Indonesia yang bekerja di perusahaan Tiongkok menghadapi dua kesulitan utama dalam rapat keuangan, yaitu kurangnya pemahaman terhadap konsep dasar keuangan serta keterbatasan penguasaan istilah keuangan bilingual Mandarin–Indonesia. Kegiatan ini bertujuan membantu penerjemah meningkatkan pemahaman keuangan dan kemampuan penggunaan istilah bilingual melalui pelatihan yang terarah. Kegiatan dilaksanakan dalam bentuk pelatihan daring dengan peserta sebanyak 20 penerjemah Indonesia dari dua perusahaan dalam proyek kerja sama Tiongkok–Indonesia. Materi pelatihan meliputi: (1) penjelasan konsep dasar keuangan seperti pendapatan, biaya, laba, anggaran, biaya tetap, biaya variabel, dan penyusutan menggunakan bahasa Indonesia; serta (2) latihan penerjemahan dan pencocokan istilah keuangan bilingual Mandarin–Indonesia, disertai lembar istilah sebagai alat bantu kerja sehari-hari. Kegiatan menggunakan desain pretest–posttest (skor total 100) untuk mengevaluasi peningkatan pengetahuan dan perubahan tingkat kepercayaan diri peserta. Hasil menunjukkan bahwa nilai rata-rata peserta meningkat dari 53,50 pada pretest menjadi 79,00 pada posttest, sedangkan skor kepercayaan diri meningkat dari 2,20 menjadi 3,95 (skala 1–5). Hasil uji paired sample t-test menunjukkan bahwa perbedaan sebelum dan sesudah pelatihan signifikan secara statistik (p < 0,001). Peserta pada umumnya menilai bahwa “latihan penerjemahan” dan “lembar istilah” merupakan bagian pelatihan yang paling membantu. Kegiatan ini menunjukkan bahwa pelatihan jangka pendek yang mengombinasikan pemahaman konsep dan pelatihan istilah bilingual dapat membantu penerjemah memahami materi keuangan dengan lebih baik serta meningkatkan kepercayaan diri dan kemampuan komunikasi mereka dalam rapat keuangan. Kata kunci: pengetahuan dasar keuangan; istilah bilingual; penerjemahan keuangan; pengabdian kepada masyarakat
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad Qolyubi Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Alya Rasikha Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anisah Sriulina Ginting Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Camelyn Sinaga, Irene Cholik, Agus Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Delima Ramdani Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diah Nur Cahyati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Endah Sri Wahyuni Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Laksmi Hanani Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Liu Shuyuan Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Maiwan, Mohammad Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Masduki , Masduki Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana Meyrani, Hanna MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Hilmi Fatihurrahman Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Ricky Agustian Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rof Boys Saroha Simamora Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sanusi , Sanusi Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Sylvia Marcellina Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Ucok Jimmy Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Vugar Abdullayev Wa Ode Tri Artia Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yanuar Ramadhan Yendi Esye Yessica Mega Putri Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta