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Pengungkapan Tanggung Jawab Sosial dalam Perspektif Syariah Enterprise Theory Ratna Kusuma Dewi; Rifqi Muhammad
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6541

Abstract

Purpose - The purpose of this study is to provide knowledge and information about the level of disclosure of social responsibility in Islamic banks in the perspective of sharia enterprise theory (SET) in 2017. Research Method - This study is a quantitative study using data on social responsibility reports for the period of 2017 with a sample of 3 Islamic banks in Indonesia, namely BSM, BTN Syariah, and BPRS Bhakti Sumekar. The analytical method used is the content analysis method (Content Analysis). Findings - The findings show that BSM has the highest level of social responsibility disclosure with a score of 31 points (74%) followed by BTN Syariah with a score of 26 points (62%), while BPRS Bakti Sumekar gets a score of 19 points (45%). Implication - The implications of this research can provide input for regulations to further encourage banks to carry out CSR activities as a form of awareness and corporate social responsibility to the community.
Pengaruh corporate governance terhadap fungsi audit internal Zahrina Nur Arifah; Rifqi Muhammad
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Proposal penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap fungsi audit internal. Variabel dependen dalam penelitian ini adalah fungsi audit internal, sedangkan variabel independen dalam penelitian ini yaitu pengungkapan islamic corporate governance, komite audit, dewan direksi, dewan pengawas syariah dan menggunakan variabel kontrol ukuran perusahaan. Penelitian dilakukan menggunakan metode deskriptif  kuantitatif dengan menggunkan metode purposive sampling untuk menentukan sampel, dan data yang dipakai merupakan data sekunder berupa annual report. Populasi yang digunakan dalam penelitian ini adala Bank Umum Syariah dan Unit Usaha Syariah di Indonesia pada periode 2015 – 2019. Sampel yang digunakan dalam penelitian ini adalah 34 bank umum syariah dan unit usaha syariah di Indonesia selama periode 2015 - 2019. Teknik analisis data yang digunakan yaitu uji asumsi klasik, regresi linear berganda dan uji hipotesis.
AKUNTABILITAS KONTEMPORER ORGANISASI PENGELOLA ZAKAT Arifah Arifah; Rifqi Muhammad
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.16014

Abstract

Penelitian ini bertujuan mengevaluasi implementasi akuntabilitas pada Organisasi Pengelola Zakat (OPZ). Metode penelitian menggunakan teknik Systematic Literatur Review (SLR). SLR merupakan metode untuk mengumpulkan dan mengevaluasi penelitian-penelitian dalam suatu fokus bahasan tertentu. Hasil analisis menunjukkan Akuntabilitas OPZ dapat ditunjukkan dengan adanya Internal kontrol, pengukuran kinerja, serta kepatuhan karyawan terhadap diskripsi kerja. Kepatuhan diskripsi kerja dikaitkan dengan profesionalitas amil dalam melaporkan informasi keuangan dan non keuangan. Lebih lanjut informasi yang telah diolah amil harus dipublikasikan melalui jaringan internet yang disediakn pada website OPZ. Pengungkapan informasi pada website OPZ diperuntukkan bagi permangku kepentingan yang memerlukan informasi terkait pengelolaan zakat.
TINGKAT PERMINTAAN SUKUK RITEL: ANALISIS FAKTOR INTERNAL DAN EKSTERNAL Rifqi Muhammad; Eka Natha Permana; Peni Nugraheni
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.458 KB) | DOI: 10.25105/mraai.v19i2.4205

Abstract

Sukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the demand of retail sukuk issued by government. Independent variables consist of sukuk price, BI rate, inflation rate and rate of return of Mudharaba investment accounts.  Retail sukuk SR-005 is choosen as dependent variable because of the highest average investment per investor during ten years of retail sukuk issuance. The data is taken from February 2013 to February 2016 and analysed using panel data regression. The results indicate that BI rate has negative influence on the demand of retail sukuk SR-005 while sukuk price, inflation rate and rate of return of mudharaba investment accounts do not influence the demand of retail sukuk SR-005. This study is expected to contribute to the scientific development of Islamic finance, especially the study of sukuk.
DETERMINAN STRUKTUR MODAL PERBANKAN SYARIAH ASIA DAN EROPA Rifqi Muhammad; Risca Azmiana
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.717 KB) | DOI: 10.25105/mraai.v21i1.9089

Abstract

Capital structure is an important component in building a strong business entity. The banking industry is a commercial entity that requires a strong capital structure management to ensure its business continuity. Moreover, the Islamic banking business model prioritizes the strength of the equity structure over debt. Islamic banking manages temporary syirkah funds as a form of investment for customers with the hope of obtaining optimal profit sharing. Therefore, this study examines the factors that have the potential to influence the capital structure of the Islamic banking industry. These factors include: company size, profitability, growth, and asset structure. This study used a purposive sampling technique using 24 samples of Islamic banks in Asia and Europe with certain criterias. This study conducted tests with panel data analysis and statistical applications to measure the influence of factors affecting the capital structure of Islamic banks in Asia and Europe. Finally, this study finds that asset structure has no effect on capital structure and profitability has a positive effect on capital structure. Meanwhile, firm size and growth variables have a negative effect on capital structure.
ANALISIS KEBUTUHAN SUMBER DAYA INSANI PERBANKAN SYARIAH INDONESIA BERBASIS KOMPETENSI RATNA KUSUMADEWI; SAMSUBAR SALEH; RIFQI MUHAMMAD
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.337 KB) | DOI: 10.15548/al-masraf.v7i1.250

Abstract

Indonesia is one of the countries that is quite consistent in developing the Islamic financial industry, and it can be seen from the development of Islamic financial institutions (IFIs). However, one of the main problems currently faced by the Indonesian Islamic finance industry is the lack of human resources who have competency and qualifications according to the profile of Islamic banks. This paper aims to analyze the organizational structure of Islamic banking to map the need of human resource in accordance with their competencies. The analysis results of this paper are expected to contribute to the development of human resources in accordance with the needs of Islamic banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK (STUDI EMPIRIS PERUSAHAAN YANG DIPERINGKAT FITCH RATING) RIFQI MUHAMMAD; CAHYANINGTYAS TIRZA SILVIANI BIYANTORO
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.220

Abstract

This study aims to determine the effect of profitability, leverage, firm size, and growth of the company to the sukuk ratings. The main purpose of this rating is to provide information to investors about the state of sukuk issuers and what risks will be borne, so that can be used as consideration of investors in investing. The sample in this research is sukuk issuer company rated by rating agency Fitch Rating period 2013-2016. Samples were chosen using purposive sampling method and 15 companies were selected. Data analysis was done by multiple linear regression model and using SPSS 22.0 software. The results of this study indicate that the profitability and firm size have a positive and significant impact on the rating of sukuk. Leverage has a negative and significant impact on the sukuk rating. While the growth of the company has a positive effect is not significant on the rating of sukuk.
Determinant of the level of sharia compliance of Islamic banks in Indonesia Muhammad Adib Hasani; Rifqi Muhammad
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art5

Abstract

This study aims to examine the relationship between SSB remuneration, SSB cross-membership, board independence, audit committee independence, IAH, leverage, profitability, and firm size to the level of sharia compliance of Islamic banks. In this study, sharia compliance is measured by an index compiled in previous studies. The sample used in this study is 10 Islamic banks that have published annual reports on each website with an observation period between 2015-2020. Multiple regression analysis using EViews 10 application. The results of this study indicate that board independence, audit committee independence, firm size, and SSB cross-membership significantly affect sharia compliance. While SSB remuneration, IAH, leverage, and profitability do not affect the level of sharia compliance.
TANGGUNG JAWAB HUKUM PELAKU UMK DALAM KEWAJIBAN SERTIFIKASI HALAL PRODUK DALAM BENTUK SELF DECLARE TERHADAP PERLINDUNGAN KONSUMEN MUSLIM Muhammad Rifqi
Kumpulan Jurnal Mahasiswa Fakultas Hukum Sarjana Ilmu Hukum, Juli 2022
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

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Abstract

Muhammad Rifqi, Fitri Hidayat, Prawatya Ido Nurhayati Fakultas Hukum Universitas Brawijaya Jl. MT. Haryono No. 169 Malang e-mail: rifqikiki236@student.ub.ac.id ABSTRAK Penelitian ini bertujuan untuk menganalisis mengenai tanggung jawab hukum pelaku UMK dalam kewajiban sertifikasi halal produk dalam bentuk pernyataan pelaku usaha (self-declare) terhadap perlindungan konsumen Muslim. Hal ini dilatarbelakangi oleh adanya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja yang mengubah beberapa ketentuan dalam Undang-Undang Nomor 33 Tahun 2014 Tentang Jaminan Produk Halal, yaitu dalam Pasal 4A ayat (1) UUJPH sebagaimana perubahannya dalam UU Cipta Kerja yang mengamanatkan secara khusus kewajiban pelaku UMK untuk melakukan sertifikasi halal produk dalam bentuk pernyataan pelaku usaha (self-declare). Hal ini menimbulkan implikasi yuridis dalam kewajiban sertifikasi halal produk pelaku UMK dalam bentuk pernyataan pelaku usaha (self-declare) terhadap Jaminan Produk Halal serta Tanggung Jawab Hukum pelaku UMK terhadap perlindungan konsumen Muslim. Jenis penelitian ini adalah penelitian hukum normatif dengan metode pendekatan perundang-undangan (statute approach) dan pendekatan konsep (conceptual approach). Bahan hukum yang digunakan adalah bahan hukum primer, sekunder dan tersier. Adapun teknik analisis bahan hukum yang digunakan adalah teknik penafsiran gramatikal dan sistematis. Berdasarkan hasil penelitian ini maka dapat diketahui bahwa implikasi yuridis kewajiban sertifikasi halal produk pelaku UMK dalam bentuk self-declare yaitu timbulnya akibat hukum yang memberikan hak dan kewajiban bagi subyek hukum serta kepastian hukum kehalalan suatu produk dalam sertifikasi halal produk dalam bentuk self-declare. Adapun pertanggungjawaban hukum pelaku UMK dalam Jaminan Produk Halal terhadap perlindungan konsumen Muslim dapat dilihat secara administratif, perdata dan pidana. Kata Kunci: Tanggung Jawab Hukum, Pelaku UMK, Sertifikasi Halal Produk, Self-Declare, Perlindungan Konsumen Muslim ABSTRACT This research studies and analyzes the liabilities held by micro and small enterprises regarding halal certification for the products sold through the statement of the entrepreneurs, commonly known as self-declare for the sake of the protection of Muslim customers. This research topic departed from Law Number 11 of 2020 concerning Job Creation that has altered some provisions in Law Number 33 of 2014 concerning Guarantee of Halal Products, as in Article 4A Paragraph (1) of UUJPH, specifically mandating in Job Creation Law that micro and small businesses have to declare that their products are halal. This condition leads further to juridical implications. This normative research employed statutory and conceptual approaches. Primary, secondary, and tertiary data were analyzed based on grammatical and systematic interpretations. The research results reveal that self-declared halal certification gives rise to the legal consequence that poses rights and obligations for the legal subjects and the legal certainty of the halal certification of the products sold. The liabilities held by the businesses concerned may involve administrative, private, and criminal aspects. Keywords: liability, micro, and small businesses, halal certification for products, self-declare, protection of Muslim consumers
Shariah Disclosure in Islamic Banking: Comparison of Islamic Banks in Indonesia and Malaysia Nisa Rahma Fadila; Rifqi Muhammad; Titin Subekti; Peni Nugraheni; Nor Farizal Mohammed
Economica: Jurnal Ekonomi Islam Vol 12, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.7435

Abstract

The development of Islamic banking, especially in Indonesia and Malaysia, has made the two developing countries experience an increase in assets and financing disbursed. This fact provides good news regarding the growth of the Islamic banking sector in both countries, as well as challenges in implementing good governance to maintain compliance with sharia principles. This study aims to measure the level of Sharia disclosure with seven indicators developed from previous research. The objects in this study are Islamic banks in Indonesia and Malaysia in the 2016-2018 period. The results show that Islamic banks in both countries have not met the perfect aspects of Sharia disclosure by getting an index of less than 1, namely 0.76 for Islamic banks in Indonesia, and 0.57 for Islamic banks in Malaysia. The results of this study are expected to be a means of improvement for the management of Islamic banks in both countries to be more comprehensive in the disclosure of Sharia in the annual report. The novelty of this research is the combination of sharia disclosure indicators from previous studies.
Co-Authors abdul haris Fatgehipon Abi Fa'izzarahman Prabawa Adi Setiawan Adinda Febrizalni Aditya Darajat Aditya putra helvani Agestya Puspita Sari Agus Arwani Akbar Adiguna Aldhika Yusnar Fahmie Am, Andri Nofiar Amani, Zata Atikah Amelia Fitri Ramadhani Andika Prasetiyo Wibowo Anggraeni, Silvia Fatma Aprilya, Nunung Arifah Arifah Arifah, Imtinani Arifah, Imtinani Asmirawati Asmirawati Asmirawati Asmirawati, Asmirawati Astaman, Astaman Asyidiq, Muhammad Arief Ayu Yuningsih Azizah, Karisa Azmiana Risca Barianto Nurasri Sudarmawan BIYANTORO, CAHYANINGTYAS TIRZA SILVIANI Brahim, Singgih Rasyitu Bustami CAHYANINGTYAS TIRZA SILVIANI BIYANTORO Citra Oki Wijaya Kusuma Condro Triharyono Cynthia Candraning Dewi, Ariska Kusuma Dianita Nur Anggraeni Puspitasari Dila Eka Ernanda Dimas Firmansyah Dini Dewindaru Diyajeng Luluk Karlina Eka Natha Permana Eko Prasetyo Pratomo Eliyani Erlina Agustia Panjaitan Errisa Zulqa Deswana Ezra Nugroho Fadila, Nisa Rahma Farah Mas’udatul Rahmadani Fathan Prayana Putra Febrian, Muhammad Febtrata, Adhabin Fellycia Sihotang, Theresia Viona Fithri, Radhiyatul Frisca, Dela Futra Kibayutullah Gabriel Sontaria Manalu Grediani, Evi Hadri Kusuma Haerunniza, Feiza Aulia Haganta, Daniel Hakim Ramadhan Halleina Rejeki Putri Hartono, S.E., M.Acc., Ak Hamdani, Rizki Hammam Raihan Asworo Hapsari Yuni Oktaviyanti Hastini Busarotun Ika Putri Hasyim, Suhail Hawari Hesti Hisbi Aziz Husni Thamrin Huzaim Huzaim I Gusti Anindita Hendryanadewi Ilham Mujahid Indah Ramadhani Indira Tri Prajarani Ines Heidiani Ikasari Intan Permata Hati ira kusuma dewi Irsyad Leihitu Irwan Maolana Yusup Iskandar Zulkarnaen Ismail Mubarok Ismi Tri Septiyani Johan Arifin Jumaryadi, Yuwan Kusumadewi, Ratna Lailatul Fatmawati, Nur Laili Latifah Puspitasari Lale Haydi Megaviana Lanaula, Rima Larbiel Hadi Lutfi Fathus Sholihah M. Alkadri Perdana Mahmudi Mahmudi Manja, Manja Maputra, Fikri Erwan Maulana, Fadlan Risdi Maulidina, Mira memen akbar Misbak Mohammed, Nor Farizal Mualimin Mualimin Muchammad Sholahuddin Muhammad Adib Hasani Muhammad Aldino Mangawing Muhammad Hisyam Faiz Muhammad Nawawi Muhammad Yuwanda Mustika, Fandi Ali Nadella, Suraya Najwa Aulia Izzati Nandi Haerudin Nator Diego Sitorus Nisa Rahma Fadila Nor Farizal Mohammed Novaldi Ramdani Reza Nugraha, Muhammad Davin Nugraheni, Peni Nur Lailatul Fatmawati Nurfauziya, Ahada Nurfauziya, Ahada Nurhidayat, Arifin Nurul Alifiah Hasan NURUL ISTIQOMAH Otto Fajarianto Patriana, Patriana Peni Nugraheni Permadani, Tasya Pertiwi, Sri Rejeki Retna Ponco Sulistyo, Febryo Ponco Sulistyo Prilevi, Ruhry Primayani, Rani Puguh Pribadi Puri Kurniasih Purwanti, Yuni Puspitasari, Dianita Nur Anggraeni Puspitasari, Laili Latifah Putra Ramadhani Putri Adela Fadli Putri, Fara Dila Raden Siti Nurlaela Raden Siti Nurlaela Rafada, Erlita Rafli Muzaki Rahmadhani Puspa Rahmi Mulyasari Raihan Putra Haristianto Raju, Amaliah Fahrani Ramadhan, Alif Rambang Ratna Kusuma Dewi Ratna Kusumadewi RATNA KUSUMADEWI Resta, Ichy Lucya Rida Nabila Ridwan Alif Nurfatria Rima Lanaula Risca Azmiana Rizki Hamdani Rossela, Alfitriani Indah Rovino Alghafari Rudiansyah Putra Ruhry Prilevi Safika, Nur Samsubar Saleh SAMSUBAR SALEH Samsubar Saleh Saputri, Ulva Sari, Agestya Puspita Sari, Sindi Wulan Sarini, Anggun Saruni Dwiasnati Sela Kartika Selfira Salsabilla Setiawan, Halim Setyawan, Andika Septa Simamora, Audina Yulianty Sinta Marlina Siregar, Keani Isnaini Siswanto Siti Aisyah Sitinjak, Mando Sri Sudono Saliro Subekti, Titin Sugara, Roby Suryanata, Halim Tambunan, Erwin Barita Maniur Taufikurrohman Tazkiya, Hasina Teguh Triatmojo Theresia Elisabeth Samosir Titin Subekti Togatorop, Agnesia Tri Siwi Nugrahani Ustadz ismail mubarok Utari, Putri Amanda Wardana, Robby Yandi Maryandi Yasin, Rozaq Muhammad Yasmin Amalia Alif Yuli Fitrisia Yunaldi, Ari Yusrain, Yusrain Zahrina Nur Arifah Zamroni Alpian Muhtarom Zata Atikah Amani