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Pupung Purnamasari
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia
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Analisis Tren Kecurangan Laporan Keuangan Perbankan: Pre Dan Post Pandemic Covid Di Indonesia Kania Nurcholisah; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25647

Abstract

Purpose: This study aims to determine the extent of differences in earnings manipulation and the possibility of fraudulent activities in the banking sector in the period before and after the Covid 19 Pandemic in 2016-2021. Methodology/approach: used is quantitative with a verification approach. The data analysis technique used is Descriptive Statistics and Differential Test using Pair Sample T. Test. Financial Report Quality Indicators using the Bernaish Model which consists of 8 indicators, namely the Quality of Days' Sales in Receivable (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI) Sales, General and Administrative Expenses Index (SGAI) Total Accruals to Total Assets (TATA), Leverage Index (LEVI). The population of this study is the banking sector listed on the Indonesia Stock Exchange during the 2017-2021 period, which amounted to 104 data. The Sample Withdrawal Technique used is Purposive Sampling. Findings: The quality of financial statements before and after the Covid Pandemic is not significantly different, although the frequency of financial statement fraud after covid has increased. Practical implications: These finding have implications for companies that indications of financial statement fraud have not changed in the situation before and after the covid pandemic. Originality/value: This study uses the Classical Beneish Model but through the Paires Sample T test method approach in analysing the comparison before and after Pandemic Covid 19.
Pengaruh Kondisi Keuangan, Kompleksitas Operasi dan Umur Perusahaan terhadap Audit Report Lag Wildan Bani Adam; Pupung Purnamasari; Rudy Hartanto
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1495

Abstract

Abstract. This study aims to determine the effect of financial condition, operating complexity, and company age on audit report lag. The sample in this study were 34 property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (IDX) with the type of data in the form of secondary data, namely financial statement data and data for the three-year research period, 2018 to 2020 with a total of 102 observational data. Sampling using purposive sampling method that follows predetermined criteria. The hypothesis testing method in this research is using multiple regression analysis method using SPSS software version 23. The results of this study indicate that simultaneously financial condition, operating complexity, and company age affect audit report lag. However, partially or individually, it shows that the complexity of the operation and the age of the company affect the audit report lag. Meanwhile, the financial condition variable has no effect on audit report lag. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kondisi keuangan, kompleksitas operasi, dan umur perusahaan terhadap audit report lag. Sampel pada penelitian ini sebanyak 34 perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) dengan jenis data berupa data sekunder yaitu data laporan keuangan dan data periode penelitian selama tiga tahun yakni tahun 2018 sampai dengan tahun 2020 dengan total 102 data pengamatan. Pengambilan sampel menggunakan metode purposive sampling yang mengikuti kriteria yang sudah ditentukan. Metode pengujian hipotesis pada penelitian ini yaitu menggunakan metode analisis regresi berganda dengan menggunakan software SPSS versi 23. Hasil penelitian ini menunjukkan bahwa secara simultan kondisi keuangan, kompleksitas operasi, dan umur perusahaan berpengaruh terhadap audit report lag. Tetapi, secara parsial atau individu menunjukkan bahwa kompleksitas operasi dan umur perusahaan berpengaruh terhadap audit report lag. Sementara itu variabel kondisi keuangan tidak berpengaruh terhadap audit report lag.
THE INFLUENCE OF LEADERSHIP STYLE, WORK DISCIPLINE AND REWARDS ON ORGANIZATIONAL COMMITMENT Tri Mulyani Kartini; Etty Zuliawaty Zed; Sinta Sundari Heriyanti; Pupung Purnamasari
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Human resources are important factors and assets as well as the main driving force for the smooth running of company activities, even the back and forth of the company is determined by its human resources. This study aims to examine the effect of leadership style, discipline, and reward on organizational commitment. The subject of this research is one of the companies engaged in manufacturing automotive wire in the Jababeka Cikarang area. This research is quantitative research and the sampling technique used is random sampling. Respondents who sampled this study were 80 employees. Technical data analysis using SPSS Statistic 25 software, the results showed partially that the leadership style variable had a positive and significant effect on organizational commitment. Discipline variables have no effect on organizational commitment. The reward variable has no effect on organizational commitment, therefore the influence of the existing leadership style and discipline and the provision of existing rewards will be able to support organizational commitment.
Sosialiasi Pencegahan Tindakan Kekerasan dan Bullying di Lingkungan SMK Garuda Nusantara Abdul Latif; Erna Apriani; Zulfa Zakiatul Hidayah; Wiyarno W; Pupung Purnamasari
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10392893

Abstract

Tindakan kekerasan dan bullying merupakan fenomena yang lagi ramai terjadi yang dilakukan oleh para pelajar dilingkungan sekolah maupun diluar diberbagai daerah khususnya Kabupaten Bekasi. Kondisi ini menjadi fenomena yang harus segera dicegar oleh semua kalangan seperti masyarat setempat, pihak sekolah, dan pemerintah daerah agar tidak perkepanjangan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi terkait dampat negatif secara jangka pendek dan jangka Panjang dari tindakan kekerasan dan bullying di lingkungan sekolah dengan edukasi dan pemahaman secara konseling terhadap para pelajar khususnya pelajar SMK Garuda Nusantara. Metode yang dilakukan dengan edukasi dan sosialiasi langsung kepada para pelajar SMK Garuda Nusantara terkait dengan pencegahan tindakan kekerasan dan bullying di lingkungan sekolah dan diluar sekolah. Setelah dilaksanakannya kegiatan Pengabdian Kepada Masyarakat dengan tema Sosialisasi Pencegahan Tindakan Kererasan dan Bullying di Lingkungan SMK Garuda Nusantara dengan peserta perwakilan dari setiap kelas dan Angkatan berjalan dengan lancar, peserta mampu memahami dan mengevaluasi dari setiap sesi materi kegiatan, dan tumbuh rasa kepercayaan diri terhadap masa depan dan rasa sosial terhadap sesame Pelajaran dengan pencegahan Bersama-sama.
PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT.BANK CENTRAL ASIA , TBK CABANG KARAWANG Endang Mahpudin; Pupung Purnamasari
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 6 No 2 (2018): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v6i2.1334

Abstract

ABSTRAKPenelitian ini untuk mengetahui bagaimana Pengaruh motivasi kerja terhadap kinerja karyawan pada bank BCA. Dengan menggunakan metode kuantitatif deskriptif berupa analisis statistik, di mana datanya bersumber dari data primer maupun sekunder yang berasal dari bank BCA Kabupaten Karawang. Analisis kuantitatif dimaksudkan untuk mengetahui pengaruh antara variabel bebas dengan variabel terikat. Hasil analisis menunjukan bahwa kontribusi peningkatan kinerja di PT. Bank Central Asia, Tbk cabang Karawang sebesar 35,8% dipengaruhi oleh motivasi kerja. Sedangkan selebihnya dipengaruhi oleh faktor lain, diantaranya yaitu, personal factor,  leadership factor, team factor, system factor, situasional factors. Regresi sederhana didapatkan persamaan Y = 27.327 + 0.575 X, dimana sebesar 27.327 konstanta dan variabel motivasi 0.575. Hasil pengujian hipotesis menunjukan terdapat hubungan yang signifikan antara  variabel motivasi kerja dengan variabel kinerja karyawan Kata Kunci : Motivasi kerja, kinerja karyawan
Analyze the Application of Blockchain Technology in Digital Forensics and Hunt for Threats Lurking in Security Muhamad Irfan Florid; Hendratna Mutaqin; Pupung Purnamasari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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Abstract

Many institutions, including law enforcement agencies and regulatory authorities, are investing in the creation of tools and knowledge in the rapidly growing field of blockchain forensics. Effective blockchain forensics will likely become more important in fighting financial crime as the use of blockchain technology continues to grow. Information security aspects are key in digital forensics, especially in protecting digital evidence from potential threats or manipulation during the investigation process. various sources (Internet, google scholar, sage, elsevier)In general, IoTCF improves existing digital forensics in three aspects: reducing examination costs and resources, establishing connections with third parties, and increasing the profitability of the process.origin process integrates group signature methods blockchain and cryptography to offer proof of existence and privacy protection of records. The critical processes of the origin process are the submission list, recipient, sender, origin auditor, and certificate authority. Deep learning model for Ethereum in threat hunting and testing the performance of the model, where the performance evolution in terms of accuracy is 97.72% in attack detection while classification attacks were at 99.4%. Ethereum cryptocurrency security requires proper security to minimize vulnerabilities and risks.Conclusion The application of blockchain technology has significantly improved digital forensics Existing vulnerability detection programs have faulty detection mechanisms. Traditional techniques that have been relied upon for decades have shown high rates of false positives and negatives, making them unreliable.
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud Azizah, Izmi Hafsah; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10278

Abstract

Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance. In this study, the first factor of pressure is proxied with variables of financial stability, financial target, and external pressure. The second factor of opportunity is proxied with the variable ineffective monitoring. The third factor of rationalization is proxied with the variable change in auditor. The fourth factor of competence is proxied with the variable change of director. Finally, the Arrogance factor is proxied with the frequent number variable of the CEO picture. This study uses the fraud score model to test financial statement fraud. The data source used in this study is secondary data. The sampling technique in this study used the purposive sampling method 30 companies were obtained with an observation period of 4 years. The data analysis used was multiple linear regression analysis processed using SPSS 23 software. The results showed that the variables of fraud pentagon financial stability, ineffective monitoring, and frequent number of CEO picture affect of financial statement fraud. While some variables of fraud pentagon external pressure, change in auditor, and change of director have no influence of financial statement fraud. This research is expected to be used as a reference for future research by adding other variables that are not in this study and can use different research objects. Abstrak. Penelitian ini bertujuan untuk mengetahui perusahaan perbankan yang mengalami terjadinya kecurangan laporan keuangan dengan menggunakan teori fraud pentagon. Fraud pentagon mempunyai lima faktor yang mempengaruhi penyebab seseorang melakukan terjadinya kecurangan yaitu pressure, opportunity, rationalization, competence dan arrogance. Pada penelitian ini faktor pertama pressure diproksikan dengan variabel financial stability, financial target, dan external pressure. Faktor kedua opportunity diproksikan dengan variabel ineffective monitoring. Faktor ketiga rationalization diproksikan dengan variabel change in auditor. Faktor keempat competence diproksikan dengan variabel change of director. Terakhir faktor Arrogance diproksikan dengan variabel frequent number of CEO picture. Penelitian ini menggunakan Fraud score model untuk menguji financial statement fraud. Sumber data yang digunakan dalam penelitian ini data sekunder laporan keuangan tahunan perusahaan. Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling dengan kriteria sampel pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Berdasarkan kriteria diperoleh sampel sebanyak 30 perusahaan selama empat tahun periode laporan keuangan. Teknik analisis data yang digunakan analisis regresi linier berganda yang diuji melalui software SPSS 23. Hasil penelitian ini menunjukkan bahwa variabel financial stability, ineffective monitoring frequent number of CEO Picture berpengaruh terhadap financial statement fraud. Sedangkan pada variabel external pressure, change in auditor, change of director tidak berpengaruh terhadap financial statement fraud.
Pengaruh Audit Internal dan Efektivitas Whistleblowing System Berpengaruh terhadap Pencegahan Kecurangan (Fraud) Junaedi; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10425

Abstract

Abstract. Fraud prevention consists of various actions taken with the intention that the possibility of fraud can be minimized, and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through the assistance of the Internal Audit function which focuses on preventing and detecting fraud as well as implementing an effective and adequate whistleblowing system. This study aims to determine how much influence internal audit and whistleblowing system effectiveness have on fraud prevention at state-owned banks in Bandung City. The methods used are descriptive and verifiative methods. The population in this study amounted to 60 employees of Government Banks (SOEs) in Bandung City. The hypothesis testing proposed, analyzed based on statistical technicalities, namely by normality tests, validity tests, reliability tests, multiple regression analysis, coefficients of determination, t tests and F tests. The results showed that internal audit and whistleblowing system have a positive and significant effect on fraud prevention. Abstrak. Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta penerapan whistleblowing system yang efektif dan memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh audit internal dan efektivitas whistleblowing system terhadap pencegahan kecurangan (fraud) pada Bank BUMN Kota Bandung. Metode yang digunakan adalah metode deskriptif dan verifikattif. Populasi dalam penelitian ini berjumlah 60 orang pegawai Bank Pemerintah (BUMN) di Kota Bandung. Pengujian hipotesis yang diajukan, dianalisis berdasarkan teknis statistik yaitu dengan uji normalitas, uji validitas, uji reliabilitas, analisis regresi berganda, koefisien determinasi, uji t dan uji F. Hasil penelitian menunjukan bahwa audit internal dan whistleblowing system berpengaruh secara positif dan signifikan terhadap pencegahan kecurangan (fraud).
Pengaruh Profesionalisme terhadap Kinerja Audit Internal dengan Lingkungan Kerja Islam sebagai Variabel Intervening Mochamad Zaenal Arif; Pupung Purnamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11276

Abstract

Abstract. Recently there has been a case in the news regarding cyber allegations against Bank Syariah Indonesia (BSI) so that customers are worried that there will be a leak of personal data. The purpose of this research is to determine the influence of professionalism on internal audit performance with an Islamic work environment as an intervening variable. The objects that are variables in this research are professionalism, internal audit performance and the Islamic work environment. The method in this research is a descriptive verification method with a quantitative approach. Researchers used path analysis with a research sample of 30 internal audit respondents at the Indonesian Sharia Bank in the city of Bandung. The research results of the professionalism variable have a significant influence on internal audit performance with a coefficient value of 0.945. Testing the professionalism variable has a significant effect on the Islamic work environment with a coefficient value of 0.758. Professionalism has a direct influence on internal audit performance of 94.5% and an indirect influence of -11.5%, due to the mediating variable, namely the Islamic work environment. So the total influence is 83%. Abstrak. Belakangan ini terjadi kasus pemberitaan atas dugaan siber terhadap Bank Syariah Indonesia (BSI) sehingga nasabah mengkhawatirkan ada kebocoran data pribadi. Tujuan penelitian ini untuk mengetahui Pengaruh Profesionalisme terhadap Kinerja Audit Internal dengan Lingkungan Kerja Islam sebagai Variabel Intervening. Objek yang menjadi variabel dalam penelitian ini profesionalisme, kinerja audit internal dan lingkungan kerja islam. Metode dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Peneliti menggunakan path analisis dengan sampel penelitian sebanyak 30 responden audit internal di bank Syariah Indonesia kota Bandung. Hasil penelitian variabel profesionalisme terdapat pengaruh yang signifikan terhadap kinerja audit internal dengan nilai koefision 0,945. Pengujian variabel profesionalisme berpengaruh signifikan terhadap lingkungan kerja islam dengan nilai koefisien sebesar 0,758. Profesionalisme memiliki pengaruh langsung terhadap kinerja audit internal sebesar 94,5% dan pengaruh tidak langsung sebesar -11,5%, disebabkan karena adanya variabel mediasi yaitu lingkungan kerja islam. Sehingga besar pengaruh totalnya adalah sebesar 83%.
Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial terhadap Manajemen Laba pada Perusahaan Perbankan Bursa Efek Indonesia Periode 2019-2022 Widya Astri; Pupung Purnamasari; Nopi Hermawati
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11673

Abstract

Abstract. The purpose of the study was to determine the effect of the independent board of commissioners, institutional ownership, managerial ownership on earnings management. This research was conducted at banking companies on the Indonesian stock exchange in 2019-2022. Purposive sampling and obtained a total sample of 32 samples. The data analysis technique used is descriptive statistical analysis and multiple analysis. The data analysis process carried out first is descriptive statistics classical assumption test, multiple regression analysis and then hypothesis testing. The result of this study partially show that the independent board of commissioners, institusional ownership, managerial ownership have a significant effect on earnings management. Abstrak. Tujuan penelitian untuk mengetahui pengaruh dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Penelitian ini dilakukan pada Perusahaan perbankan di Bursa Efek Indonesia tahun 2019-2022. Purposive sampling digunakan sebagai metode dalam pengambilan sampel dan didapatkan jumlah sampel sebanyak 32 sampel. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda. Proses analisis data yang dilakukan terlebih dahulu adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda lalu kemudian pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional berpengaruh secara signifikan terhadap manajemen laba.
Co-Authors Abdul Hafizh Amrullah Abdul Haris Abdul Latif Abdul Latif Abdurahman Abdurahman Abi Puspita Rachmadani Ade Agung Gunawan Warja Ade Sunandar Ade Syahrozi Adilah, Alya Aryanti Adinda Olivia Febriana Aditya Krisna Pratama Adwiyah, Rabiatul Afifah, Najwa Nur Afini Fahreza Ramadhani Agnelia, Syahdia Rafifa Agung Bagus Presetyo Agustina Tri Wuryani Ahmad Abdurrohim Ahmad Abdurrohim Ahmad Daniel Ahmad Gunawan Ahmad Paris Ahmad Paris Aila Ning Azka Mas Hasya Alfiaturohmah Alfiaturohmah Alfina Damayanti Alfina Damayanti Alfiyyah Azhar Alifya Putri, Tyara Aliman Aliman Amaliyatun wahidah, Siti Aini Amanda Aulia Nazwa A. R. Amanda Aulia Nazwa A. R. Anang Lukmana Andi Hafidah Andi Hafidah Andika, Surya Andriyani, Fitri Anggarian, Reni Anida Salsabila Aninda Ranjuswari Anisatul Faradila Suci Anita Fitriana Nugraha Sidik Annisa Annisa Aulia Aryani Annisa Herdianti Annisa Maulana Majid Annisa Nadiyah Rahmani Apriska Rully Subkhani Ardana, Olivia Ari Susilowati Asih Susanti Putri Asti Tazkiatul Aulia Astuti, Maharani Dwi Audina Sopharia, Moza Aulia, Aida Dwi Aulia, St Syabita Aulia, Vinka Rachma Awaldy, Riva Pasa Ayu Lestari Azahra, Rifka Sarah Azimatur Rahmi Azizah, Izmi Hafsah Azizah, Shoofiyah Azriel Qoyum Rafsanjani Berliana Putri , Fenina Bilqis Agtari Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Budiarto, Eko Budiyanto, Eri Candra Naya chandra H, Desy Dadang Heri Kusumah Damanik, Rinda Putri Agusti Damaruci Damaruci Damayanti, Alfina Darka Dede Nurfauzin Dede Nurfauzin Delima, Adinda Asri Deni Agustian Deni Herawan Depi Permatasari Depi Permatasari Devianti Yunita Harahap Devina Karunia Dewi Intan Fajarwaty Dewi Puspita Sari Dewi, Dian Kartika Dewi, Puput Saputri Dheanty Ananda Bilqis Dheanty Ananda Bilqis Dian Rachmawati Afandi Dini Wanda Nuraeni Djoko Nugroho Donny Maulana Dwianto, Agung Surya Edi Sukarmanto Edy Widodo Elly Halimatusadiah Elsa Aprilia Enay Sila Endang Citrowati Endang Mahpudin Eriza Selviani, Eriza Erna Apriani Erwin Erwin Esilia Puspitasari Esilia Puspitasari Estu Widarwati Etty Puji Lestari Etty Zuliawati Etty Zuliawaty Zed Fachrial Banyu Asmoro Fadli Ibrahim Aziz Fahrozi Kurnia Fahrullah, Fahrullah Fanesha Rahma Fitri Fanesha Rahma Fitri Faradissa Abia Nashwa Farhan, Aan Fariska Maulidah Hikmawati Faruqi, Muhammad Jill Fathul Arifin Fauzia Afriyani Febby Ananda Fenina Berliana Putri Fenna Dwiputri Ferry Khoirul Fadillah Fia Amalia Fia Amalia Fierdha Aisyah Fikri Abdul Malik Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firdaus, Hafizh Yusup Firmansyah Firmansyah Periansya Fitri Amalia Fitri Madani Fitri Madani Fortuna, Widia Dwi Fuji Siti Fajriani Galih thoriq murdianto Gatot Tri Pranoto gea, Fransiskus Gemilang, Galang Gian Rijaldi Gunawan, Andrean Syah Gunawan, Nur Aliza Gustiandi, Tania Hadenan Towpek Hadenan Towpek Hafifah Aisya Putri Sabiya Hafiz Dwi Septadianto Hafiz, Sultan Maulana Haifa Atiqah Haifa Laila Fitriah Hairiah, Fiqih Maria Rabiatul Hamdani, Nizar Alam Hamidah Dewi Anggraini Hani Burhanudin Hariroh, Fiqih Maria Rabiatul Helmi Ali Helvi Viola Sari Hendra Gunawan Hendratna Mutaqin Heri Kurniawan Hidayah, Risma Ningsih Nur Hidayah, Zulfa Zakiatul Hidayat, Edwin Najib Hilman Ferianto Hilwati Hindersah Hisyam, Azka Abdullah Holivah, Lilis Iceu Sintia Ikbal Fauji Ikhsannudin Ari Ramadhan Ilham Wahyudi Ilham Wahyudi Ilvia Restu Utami Ina Amalia Nurahmayani Ina Sawitri Indah Umiyati Indah Wulansari Indradewa, Rhian Indri Nur Nabilla Indri Nur Nabilla Innez Assyffa Andien Wahyuningtyas Intan Awalia Intan Maharrani Intan, Dewi Irawan, Fajrul Irawanty, Wulan Sergi Irma Erviana Sari Ismasari Nawangsih Ismawanti, Windy Jamaliah Said Jamaludin . Jamaludin Jamaludin Japar Arofik Jatlan, Nasywa Ramadhanti Jhon Sepron Defretus Liem Jojo Jojo Judianto, Loso Juliana Nur Endah Juliana Nur Endah JUNAEDI Kania Nurcholisah Kemal, Muhamad Khaerunnisa Khoiriyah, Laila Kirana, Amanda Septia Kristianto Didit YP Kurnia, Ramdhan Dwi Kurniawati, Marenda Laila Sugiarta Laila Sugiharta Lailatul Qodriyah Laras Hinda Mulia Fadjri Laula Putri Fadilah Lelly Yuniarti Lesmana, Yanto Lestari, Winda Puji Lina Suryani Lina Suryani Lisa Aprillia Lula Halizapuri Ramadani Lula Halizapuri Ramadani Lya Amailiya Maghfira Izzani Tuzahra Magnaz Lestira Oktaroza Maharani putri Darussalam Majid, Annisa Maulana Marlinda Marlinda Marpaung, Ivan Andeska Maulana Majid, Annisa Maulana, Donny Maulana, Moh. 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Nisaurahma, Tiara Nisci Faomasi Daeli, Gebriyelin Yunia Noorevna Ayaty Nopi Hermawati Nopi Hernawati Nova Meisya Aulia Nova Meisya Aulia Novi Fitria Hermiati Novi Rudiyanti Novi Rudiyanti Novia Sari Dewi Novita Rahayu Nugraha, Kiky Aristiana Nuha Nur Awaluh Nuha Nur Awaluh Nunik Nurmalasari Nunung Nurhayati Nurdiansyah Nurhana Sa'diah Nurmalasari, Depi NURUL HIKMAH Octavia Nurrafendra Ramadhani Omah Omah Omah Maemunah Padly Nahampun Pebri Badriyah Perdana, Arifin Widi Permana, Hilman Pio Risqi Fil’ilmi Pio Risqi Fil’ilmi Prabowo, Ibnu Tri Pradita, Amanda Pramono, irena Paramita Pratama, Ryan Martin Pratiwi, Luthfi Sekar Prisca Nabila Putri Pristanto Ria Irawan Puspitawaty, Vinna Putra, Ilham Muhammad Mardi Putri Desyaksita, Zahra Putri Eka Gianti Putri Eka Gianti Putri Maharani, Nanda Putri Nayla Putri, Lyra Aprilia R, Ahmad Zaki S.A. R, Fadhil Muhammad C. 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