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Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia
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Pengaruh Financial Distress terhadap Opini Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi Fahrozi Kurnia; Purnamasari, Pupung
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13813

Abstract

Abstract. Auditors can assess the viability of the company by providing a going concern audit opinion, which assesses the company's ability to continue its operations within a reasonable period of time. There are several factors that auditors consider in providing a going concern opinion, including financial distress, company size, and other factors. This study aims to analyse the effect of financial distress on going concern audit opinion with company size as a moderating variable. The sampling technique used is purposive sampling technique which results in 14 transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) with a time span of 3 years, namely from 2020 to 2022. The research method used is a verification method with a quantitative approach. The data collection technique used is documentation and also the data analysis technique used is multiple linear regression analysis using Eviews 12 software. The results of this study indicate that financial distress affects going concern opinion and company size is able to moderate the relationship between financial distress and going concern opinion. Abstrak. Auditor dapat menilai kelangsungan hidup perusahaan dengan memberikan opini audit going concern, yang menilai kemampuan perusahaan untuk melanjutkan operasinya dalam jangka waktu yang wajar. Terdapat beberapa faktor yang dipertimbangkan auditor dalam memberikan opini going concern, termasuk financial distress, ukuran perusahaan, dan faktor-faktor lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap opini audit going concern dengan ukuran perusahaan sebagai variabel moderasi. Teknik sampling yang digunakan yaitu teknik purposive sampling yang menghasilkan 14 Perusahaan sektor transpotasi dan logistik yang terdaftar di Bursa efek Indonesia (BEI) dengan rentang waktu 3 tahun yaitu dari tahun 2020 hingga tahun 2022. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan yaitu dengan dokumentasi dan juga teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan Software Eviews 12 . Hasil dari penelitian ini menunjukkan bahwa financial distess berpengaruh terhadap opini going concern dan ukuran perusahaan mampu memoderasi hubungan antara financial distress dan opini going concern.
Pengaruh Good Corporate Governance dan Pengendalian Internal terhadap Pencegahan Kecurangan Thariq Fahdly Illhami Natadireja; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14929

Abstract

Abstract. PT. Bank Negara Indonesia (BNI) is a Bank in Indonesia founded in 1946 and then inaugurated in 1968 as a part of a state-owned enterprise bank (BUMN). Nowadays, BNI Bank Indonesia has established itself as the fourth best bank in Indonesia and received a rank of 930 out of 2000 global companies in the world according to the Forbes World Companies ranking board. Despite being one of the best banks in Indonesia, Bank BNI still has risks of being vulnerable to financial fraud crimes which is crucial for all banks, not just BNI, to prepare and develop various fraud prevention methods. There are many ways to prevent fraud such as establishing good corporate governance and internal controls within the company. Based on this phenomenon, the main idea for this research is as follows: (1) Is there an impact between good corporate governance and fraud prevention on Bank BNI Kota Bandung? (2) Is there an impact between internal controls and fraud prevention on Bank BNI Kota Bandung? (3) Is there an impact between both good corporate governance and internal controls on fraud prevention in Bank BNI Kota Bandung? This research uses linear regression analysis method with quantitative approach. The population of this research is all employees working in Bank BNI Bandung with samples used for this research are 200 employees working in Bank BNI Bandung. Data collected in this study uses an online questionnaire survey using Google form. Data analysis methods used in this research are descriptive analysis and inferential statistic analysis. The result of this study shows that there is a strong positive impact between good corporate governance and internal controls on fraud prevention in Bank BNI Bandung Abstrak. PT. Bank Negara Indonesia (BNI) adalah Bank di Indonesia yang didirikan tahun 1946 dan diresmikan di tahun 1968 menjadi Bank Usaha Miliki Negara (BUMN). Saat ini Bank BNI Indonesia telah membuktikan diri mereka sebagai bank keempat terbaik di Indonesia dan berhasil memperoleh peringkat 930 dari peringkat 2000 perusahaan global terbaik menurut hasil Forbes. Meskipun telah menjadi salah satu bank terbaik di Indonesia, Bank BNI masih memiliki resiko rentan terhadap tindak kriminal kecurangan keuangan, menjadikan contoh pentingnya untuk seluruh bank, tidak hanya BNI, untuk mempersiapkan dan mengembangkan berbagai metode pencegahan kecurangan. Terdapat berbagai cara yang dapat dilakukan untuk mencegah terjadinya kecurangan seperti mengimplementasikan good corporate governance dan pengendalian internal dalam badan perusahaan. Berdasarkan fenomena tersebut, ide utama dari penelitian ini adalah: (1) apakah terdapat pengaruh antara good corporate governance terhadap pencegahan kecurangan pada Bank BNI Kota Bandung? (2) apakah terdapat pengaruh antara pengendalian internal terhadap pencegahan kecurangan pada Bank BNI Kota Bandung? (3) apakah terdapat pengaruh antara good corporate governance dan pengendalian internal terhadap Bank BNI Kota Bandung? Penelitian ini menggunakan metode analisis regresi linear dengan pendekatan kuantitatif. Adapun yang menjadi populasi pada penelitian ini adalah seluruh karyawan yang bekerja di Bank BNI Bandung dan sampel yang digunakan dalam penelitian ini adalah 200 karyawan yang bekerja di Bank BNI Bandung. Pengumpulan data pada penelitian ini menggunakan survei kuesioner online menggunakan google form. Metode data analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan statistik inferensial. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif yang kuat antara good corporate governance dan pengendalian internal terhadap pencegahan kecurangan pada Bank BNI Bandung.
Pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik Rizki Rijal Fadilah; Purnamasari, Pupung; Maemunah, Mey
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.15564

Abstract

Abstract. Public accounting is a promising career specialization for accounting students because it is in accordance with the learning taught in lectures with auditing courses. Interest in becoming a public accountant has decreased over time due to several aspects, one of which is the varying personality types and motivations of students. This research aims to explain the influence of Personality Type and Motivation on Accounting Students' Career Choices as Public Accountants in Accounting Students at Superior Accredited Universities in Bandung City. This research uses a quantitative approach with descriptive and verification methods. The sampling technique uses a probability sampling technique with a simple random sampling technique approach. Respondents were 220 accounting students studying at superior accredited universities in the city of Bandung. Hypothesis testing in this research uses Partial Least Square with the help of the SmartPLS 3.0 software application. Based on the results of tests carried out in this research, the results show that Personality Type and Motivation have a positive and significant effect on Accounting Students' Career Choice as Public Accountants. The findings of this research show that the higher the Personality Type and Motivation, the more significant the impact on the increase in Accounting Students' Career Choices as Public Accountants. Abstrak. Akuntan publik merupakan peminatan karir yang menjanjikan bagi mahasiswa akuntansi dikarenakan sesuai dengan pembelajaran yang diajarkan pada kuliah.dengan pembelajaran mata kuliah pengauditan. Peminatan menjadi akuntan publik menurun seiring waktu dengan beberapa aspek salah satunya yaitu tipe kepribadian serta motivasi mahasiswa yang beragam. Penelitian ini memilliki tujuan untuk menjelaskan pengaruh Tipe Kepribadian dan Motivasi terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik di Mahasiswa Akuntansi Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel menggunakan teknik probability sampling dengan pendekatan teknik simple random sampling. Responden berjumlah 220 mahasiswa akuntansi yang berkuliah di Perguruan Tinggi Ter-akreditasi Unggul di Kota Bandung. Pengujian hipotesis pada penelitian ini yaitu menggunakan Partial Least Square dengan bantuan aplikasi perangkat lunak SmartPLS 3.0. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini, hasilnya menunjukkan bahwa Tipe Kepribadian dan Motivasi berpengaruh positif dan signifikan terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik. Hasil temuan penelitian ini menunjukkan bahwa semakin tingginya Tipe Kepribadian dan Motivasi maka semakin memberikan dampak signifikan terhadap meningkatnya Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik.
Peningkatan Efektivitas Pelayanan Surat Menyurat Dengan Chatbot Sebagai Media Untuk Mengurangi Antrian di Kantor Desa Mekarmukti Cikarang Utara Wiji Safitri; Nasrun Baldah; Pupung Purnamasari
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 3 (2024): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v4i3.1534

Abstract

Good service is queue-free. As a field related to operational management, many methods are used to reduce or even eliminate queues. Technology is one method used to eliminate queues. Mekarmukti Village, as a village with a large population, needs to use technology in mail services to eliminate queues. The aim of this community service is to implement WhatsApp Chatbot to increase efficiency in correspondence services thereby reducing queues in Mekarmukti Village. The method used in the service is training and practice in creating WhatsApp Chatbots. The service was carried out in Mekarmukti Village, North Cikarang. Chatbot training and practice participants are Mekarmukti Village officials related to services and correspondence. After carrying out training and practice in creating WhatsApp chatbots, queues were reduced in the service section. Apart from that, the public can access correspondence information within 24 hours via WhatsApp Chatbot. By carrying out this service, it is hoped that it will be able to reduce queues for sending correspondence.
Sosialiasi Pencegahan Tindakan Kekerasan dan Bullying di Lingkungan SMK Garuda Nusantara Latif, Abdul; Apriani, Erna; Hidayah, Zulfa Zakiatul; W, Wiyarno; Purnamasari, Pupung
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.
THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi; Laila Sugiarta; Purnamasari, Pupung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.3681

Abstract

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management. Keywords     : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.
Manajemen Strategi Kontemporer: Pengaruh Teknologi Terhadap Kinerja Organisasi Dewi, Puput Saputri; Rohimah, Ai Ria; Purnamasari, Pupung
GLOBAL: Jurnal Lentera BITEP Vol. 2 No. 03 (2024): Juni 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v2i03.394

Abstract

Dalam era digital yang terus berkembang, manajemen strategi kontemporer memegang peranan penting dalam menentukan kinerja organisasi. Penelitian ini mengeksplorasi pengaruh teknologi terkini terhadap praktik manajemen inovatif dan keberlanjutan organisasi. Melalui pendekatan kualitatif dan studi kasus, penelitian ini mengidentifikasi elemen-elemen kunci yang memungkinkan organisasi untuk beradaptasi dengan cepat terhadap perubahan teknologi dan memanfaatkannya untuk meningkatkan efisiensi operasional, produktivitas, dan daya saing. Temuan menunjukkan bahwa integrasi teknologi canggih seperti kecerdasan buatan dan analisis data dapat memberikan kontribusi signifikan terhadap pengambilan keputusan yang lebih baik dan inovasi produk serta layanan. Selain itu, penelitian ini juga menyoroti pentingnya pengembangan budaya inovasi dan kolaborasi lintas departemen dalam mendukung strategi manajemen yang efektif. Hasil dari penelitian ini memberikan panduan praktis bagi organisasi yang ingin meningkatkan kinerjanya melalui adopsi teknologi, serta memberikan wawasan mendalam tentang bagaimana strategi manajemen kontemporer dapat mendukung keberlanjutan dan kesuksesan jangka panjang di lingkungan bisnis yang dinamis.
Pelatihan Menggunakan Canva Untuk Meningkatkan Kreatifitas Design Grafis Pada Madrasah Ibtidaiyah Al-Khoiriyah.: Pelatihan Menggunakan Canva Untuk Meningkatkan Kreatifitas Design Grafis Pada Madrasah Ibtidaiyah Al-Khoiriyah. Nawangsih, Ismasari; Purnamasari, Pupung; Maulana, Donny; Maulana Majid, Annisa; Budiarto, Eko; Tri Pranoto, Gatot
Jurnal Pelita Pengabdian Vol. 2 No. 2 (2024): Juli 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i2.4710

Abstract

The development of creativity and teaching and learning activities for students and teachers in the world of education continues to develop along with the times. The digital era is supported by various application devices and the existence of the internet currently helps the teaching and learning process. Students need Canva training as a promotional media and information on school activities. The uses for students are making posters, class presentations and so on. Meanwhile, for teachers, it is a teaching presentation. This training is assisted and supported by the Lecturer Team as tutors because community service activities are part of the tri dharma of lecturers which must be carried out as a form of service and concern for the surrounding community. Activities in the form of counseling and design training using Canva were carried out at Madrasah Ibtidaiyah Al Khoiriyah. The target group for this PKM activity is 20 students and 2 teachers. This activity is carried out face to face (On the spot training) which begins with observation and coordination and permission with the local school principal regarding planned activities to be carried out in that environment regarding availability. place, time and participants. Service activities are carried out using several stages: Preparation stage; Stage of implementing socialization regarding digital content for school students. The method used in implementing PKM activities is socialization using counseling techniques in the form of lectures or presenting material in the form of theory and videos related to the theme we are taking, questions and answers, creations and games. The results of the activity show an increase in creative ways of learning for students
The Influence of Religiosity, Disclosure of Waqf Fund Management Information and Individual Motivation on Islamic Banking Waqf Fund Participation Intan, Dewi; Nurhayati, Nunung; Purnamasari, Pupung
Insight Management and Business (IMB) Vol. 2 No. 1 (2024): IMB 2024
Publisher : Institut Riset dan Publikasi Asas Nusantara.

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of religiosity, disclosure of waqf fund management information, and individual motivation on participation in Islamic bank waqf funds, focusing on customers of Indonesian Islamic Banks in Bandung City. Using secondary data and a probability sampling technique, specifically stratified random sampling, Cochran's formula determined a sample size of 220 respondents. Data analysis involved descriptive techniques using a Likert scale of 1-5 and verification techniques using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The outer model was evaluated for validity and reliability, while the inner model was assessed by the percentage of variance, with hypothesis testing conducted via Bootstrapping using SmartPLS. Findings indicate that religiosity and individual motivation both have significant positive effects on participation in waqf funds, while disclosure of waqf fund management information does not significantly affect participation. This study contributes original insights by revealing the distinct impacts of these factors on waqf fund participation, providing new knowledge in this area.
Implications of Strategic Management in Increasing Sales (MSMEs) in Bekasi Regency Sari, Putri Nawang; Purnamasari, Pupung
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 07 (2024): June 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i07.417

Abstract

This research aims to determine the implementation of the strategy of Increasing Micro, Small and Medium Enterprises (MSMEs). The research design uses qualitative descriptive, data collection by observation methods, in-depth interviews and documentation. The data collected from the informants is deliberately determined according to the needs (purposive sampling), the results relevant to the problem being researched are analyzed qualitatively through the process of data collection, data reduction and drawing conclusions. The purpose of this study is to know, describe and analyze the implementation of strategies in increasing SME sales and their supporting and inhibiting factors. This study uses a descriptive method with a qualitative approach with a focus on the problems are (1) Implementation of strategies in increasing sales of Micro, Small and Medium Enterprises. UKM) in Bekasi Regency, and (2) Supporting factors and inhibiting factors. The result of this study is that the implementation of the strategy has not gone well due to the dynamic real conditions of the field, so it requires flexible strategic management with supporting and inhibiting factors internally and externally. The advice given is Micro, Small and Medium Enterprises. UKM ) Bekasi Regency must be more active in improving and developing businesses
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. Tedy Mela Aprillia Mela Aprillia Meriata Aprilia Meriata Aprilia Mey Maemunah Mielda Corelli Mielda Corelli Miftahadi, Machmuddin Fitra Moch Hbibi Raspatyi Hasim Moch Hilmi Silham Mochamad Zaenal Arif Mohamad Satori Monica Noeriani Moza Audina Sopharia Mubarok, Akhmad Yasir Muh Fikri Ananda Putra Muhamad Irfan Florid Muhammad Afif Muhammad Fajri Prasetyo Muhammad Irfan Florid Muhammad Ismail Al-Faruqi Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Rheinaldi Dimas P Muhardi Muhardi Muhtadien, A Zeze Munajad, Ali Murfi Aprianti n Nur Oktaviani Nabila Aisha Fatharani Nadirotul Laili Nanditha Sivanarianto Nashrullah, Hasan Nasrun Baldah Naufal Ormani Nawangsih, Ismasari Nawawi, Mohamad Neo Fawwaz Rizqullah Nining Yuningsih Nining Yurista Prawitasari, S.H.,M.H. 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. Rafi’ah Kumalasari Raflika Yogi Firmansyah Raflika Yogi Firmansyah Rahardjo, Sugeng Budi Rahma Eka Rianti Rahma Hasbila Kayina Rahmadani, Ayu Rahmah, Zulia Rani Indriani Rani Ronita Sinambela Rasmi Ratih Fakhira Auliya Ratna Januarita Ravina Esma Dianti Ravina Esma Dianti Restiana Febianti Restu Fauzi Restu Fauzi Reza Maulana Riani, Ayu Cahya Rida Raodotul Janah Rida Raodotul Janah Ridwan Fadillah Ridwan Fikri Maulana Ridwan Junaedi Rina Mutiara, Rina Rina Yuni Astuti Rini Lestari Rini Lestari Riski Indah Pratama Riski Indah Pratama Risma Rahayu Risma Rahayu Rispa Siti Nurhasanah Ristiyaningsih, Ristiyaningsih Riyadi, Sabrina Aulia Riyang Mardini Riza Hernawati Rizki Fadilah Rizki Sahala Putra Rizky Febryansyah Rizqi Rahmatullah Rohalia, Gita Rohimah, Ai Ria Rudi Feri Hendra Rudy Hartanto Rudy Hartanto Rukmana, Ardianti Rully Indiarti Ryan Rizki Jabo Silalahi Safira, Nazwa Salya Prayoga Sambudi, Yoki Dwi Sanjaya, Blasius Ferryanto Sapira, Bela Sarah Rahmawati Sari, Putri Nawang Sartika Sartika satim hamid Septian Umar Rizqi Serin Sesri Sellina Shafa Astari Azzahra Shafira Putri Amir Sheny Sonia Andrianiani Sheny Sonia Andrianiani Sherly Rahmawati Silaban, Dewita Sinta Sundari Heriyanti Siti Aisyah Siti Aisyah Siti Aminah Siti Nafilah Rahmat Siti Nurasiah Siti Wasiska Siti Wasiska Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi Sri Nurhasanah Sri Suwarsi Srianita, Yossi Subagya, Masykur Arief Sufyan Adnan Sugianto Sugianto Suherdi Maulana Suherdi Maulana Sukma Nugraha Sumarsono, Robertus Sunita Dasman Suriyanti Surojudin, Nurhadi Suryanegara, Raihan Hakim Syafitri Caniago, Laila Tasya Anjani Herawati Tasya Aspiranti Tasya Permatasari Taufik Aulia Teguh Hadi Saputra Thariq Fahdly Illhami Natadireja Tiara Mustikasari Tiffani, Dona Arhitania Tri Mulyani Kartini Tri Mulyani Kartini Tumanggor, Neni Nora TUTIK RAHAYU Tutik Rahayu Umi Widyastuti Ummul Madaniah Velinda Rachmawati Vinda Maharani Patricia W, Wiyarno Wanda Nabilatuzzahro Widaningsih Widaningsih Widayat, Zahra Aulianur Widiawati Widya Astri Widya Puspitanisa Wiharti, Wiharti Wijaya, Ecin wiji safitri Wildan Bani Adam Wirdiyana Putri Agesti Wiryawan, Tri Wahyu Wiwin Lestari Wiwin Maysaroh Wiyarno W Wiyarno, Wiyarno Yahya, Adibah Yasin Yasin Yenik Pujowati Yudi Kristanto YULIA RAHMAWATI Yunita Ramadhani RDS Zaenia Vi L. 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