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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Equity Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Religious and Cultural Studies Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Arkus Jurnal Penelitian Inovatif Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ekonomi dan Manajemen Indonesia Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Akuntansi Soedirman Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Goodwood Akuntansi dan Auditing Reviu Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Insentif dan Keadilan Organisasi Terhadap Kinerja Karyawan: Studi Kasus Penelitian Anak Perusahaan BUMN Mariana Sari Dewi; Masiyah Kholmi
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.591

Abstract

Penelitian ini bertujuan mengembangkan dan menguji model teoretis yang menjelaskan mekanisme pengaruh bonus diskresi dan keadilan prosedural terhadap kinerja pegawai melalui keadilan distributif sebagai variabel mediasi pada anak perusahaan BUMN di Indonesia. Menggunakan pendekatan kuantitatif dengan survei terhadap 180 karyawan dan analisis PLS-SEM, penelitian menemukan bahwa bonus diskresi berpengaruh positif dan signifikan terhadap keadilan distributif (β = 0.506, p < 0.05); (2) keadilan prosedural berpengaruh positif dan signifikan terhadap keadilan distributif (β = 0.599, p < 0.05); (3) keadilan distributif berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.506, p < 0.05); (4) bonus diskresi berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.370, p < 0.05); (5) keadilan prosedural berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.673, p < 0.05); (6) keadilan distributif memediasi secara parsial (complementary mediation) pengaruh bonus diskresi terhadap kinerja pegawai (pengaruh tidak langsung β = 0.256, p < 0.05); dan (7) keadilan distributif memediasi secara parsial (complementary mediation) pengaruh keadilan prosedural terhadap kinerja pegawai (pengaruh tidak langsung β = 0.303, p < 0.05). Temuan ini memperkaya literatur akuntansi keperilakuan dengan memberikan bukti empiris bahwa efektivitas sistem insentif sangat bergantung pada persepsi keadilan organisasi, dan memberikan panduan praktis bagi manajemen BUMN dalam merancang sistem bonus yang efektif
The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29624

Abstract

Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD.
Implementation of Budget Accountability to Measure Private University Financial Performance Arun, Bahrun; Kholmi, Masiyah
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.4917

Abstract

Purpose: This study explores how budget accountability is implemented as a performance measurement tool in financial management at a private higher education institution in Baubau City, Southeast Sulawesi, Indonesia. It examines factors that support or hinder the process and their relation to institutional performance. Methodology/Approach: A qualitative case study approach was used at a private Islamic university. Data collection included in-depth interviews with six financial management staff, document analysis of budget plans and financial reports, and field observation. Data were analyzed using Miles and Huberman’s interactive model. The study applied theories of public accountability, organizational performance, and good governance. Results/Findings: The study found that budget accountability is implemented through formal planning, execution, and reporting processes. However, it is largely administrative with limited use of performance indicators. Supporting factors include leadership commitment, digital financial systems, and an open organizational culture. Challenges include limited staff capacity, rigid bureaucracy, and the absence of outcome-based performance metrics. Some units have aligned budgets with outputs, but efforts are inconsistent. Conclusions: Budget accountability practices in private universities are predominantly administrative. To improve performance measurement, enhancing leadership commitment, optimizing digital systems, and fostering a participatory organizational culture are crucial. Limitations: This study is limited to one private university in Baubau City, Southeast Sulawesi, with no comparative analysis across institutions or regions, limiting the generalizability of the findings. Contributions: This study enhances understanding of budget accountability in Indonesian private higher education and provides practical recommendations for institutional leaders, contributing to the discourse on financial governance in education.
Pengaruh Media Sosial terhadap Kepedulian Zakat Mahasiswa: Moderasi oleh Literasi Zakat Nuriska Afifa Ismitaniar; Ifda Suyyuti Malik; Masiyah Kholmi
ZAWA: Management of Zakat and Waqf Journal Vol. 5 No. 1 (2025): June
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v5i1.15699

Abstract

This study aims to analyze the influence of social media on studentsÔÇÖs zakat awareness with zakat literacy as a moderating variable. The research was conducted on 85 students of the Faculty of Economics and Business in one of the university in Malang who actively use social media and have been exposed to zakat content. The study employed a quantitative approach with Structural Equation Modeling (SEM) analysis technique based on Partial Least Squares (PLS). The results showed that social media had a positive and significant effect on students' zakat awareness with a p-value of p=0.006 (p < 0.05). This shows that the more often students access zakat information on social media, the greater their awareness of zakat obligations will become. However, zakat literacy is not proven to significantly moderate the relationship between social media and zakat awareness, with a p-value of p=0.505 (p > 0.05). This finding indicates that the effect of social media on zakat awareness is direct and does not depend on the level of zakat literacy. This study recommends that zakat content on social media should be presented in an interesting, educational, and socially relevant way that resonates with students' lives.
Pengaruh Budaya Organisasi Perilaku terhadap Etis dalam Akuntansi Manajerial Muhamad Rahman Al Akbar; Masiyah Kholmi
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp1-9

Abstract

Budaya organisasi memiliki peran yang signifikan dalam membentuk perilaku etis dalam akuntansi manajerial. Seiring dengan meningkatnya kasus manipulasi laporan keuangan dan penyimpangan etika dalam dunia bisnis, pemahaman mengenai bagaimana budaya organisasi mempengaruhi keputusan etis akuntan manajerial menjadi semakin penting. Penelitian ini bertujuan untuk menganalisis hubungan antara budaya organisasi dan perilaku etis dalam akuntansi manajerial, mengevaluasi peran regulasi dan pengawasan dalam memperkuat budaya organisasi, serta memberikan rekomendasi bagi perusahaan dalam membangun sistem pengelolaan yang berorientasi pada nilai etika. Penelitian ini menggunakan metode studi literatur dan kajian pustaka dengan menganalisis berbagai sumber dari jurnal internasional bereputasi, jurnal nasional terakreditasi, serta buku referensi yang membahas budaya organisasi, etika bisnis, dan akuntansi manajerial. Analisis dilakukan dengan metode kualitatif deskriptif menggunakan teknik analisis isi dan analisis tematik, yang mencakup reduksi data, kategorisasi, serta interpretasi hasil berdasarkan temuan penelitian terdahulu. Hasil penelitian menunjukkan bahwa budaya organisasi yang kuat berkontribusi dalam meningkatkan kepatuhan terhadap standar akuntansi dan mengurangi insentif untuk melakukan praktik manipulatif dalam laporan keuangan. Kepemimpinan etis, sistem penghargaan berbasis kepatuhan etika, serta transparansi dalam pengambilan keputusan menjadi faktor utama yang membentuk perilaku etis akuntan manajerial. Selain itu, regulasi eksternal yang ketat hanya efektif jika didukung oleh internalisasi nilai-nilai etika dalam organisasi. Implikasi penelitian ini memberikan wawasan bagi perusahaan untuk memperkuat budaya organisasi yang berbasis etika guna meningkatkan transparansi dan akuntabilitas dalam akuntansi manajerial.
Analisis Efektivitas Program CSR terhadap Peningkatan Kesejahteraan Masyarakat: Kajian Literatur Fikrilliansyah Erri; Jarieu Bah; Yayuk Sulistyorini; Masiyah Kholmi
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 7 No 1 (2026): Education and Islamic Studies
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v7i1.602

Abstract

Penelitian ini memiliki tujuan untuk menganalisis efektivitas program Corporate Social Responsibility (CSR) dapat meningkatkan kesejahteraan masyarakat melalui pendekatan Systematic Literature Review (SLR). Systematic Literature Review (SLR) digunakan terhadap artikel ilmiah yang relevan dalam lima tahun terakhir. Temuan dari penelitian ini menunjukkan bahwa program CSR memberikan dampak positif terhadap peningkatan kesejahteraan masyarakat, khususnya dalam bidang ekonomi, pendidikan, kesehatan, dan lingkungan. Namun, keberhasilan program sangat bergantung pada kesesuaian dengan kebutuhan masyarakat lokal, tingkat partisipasi masyarakat, serta keberlanjutan program yang dijalankan. Hasil penelitian juga mengindikasikan bahwa program CSR yang bersifat partisipatif dan mendukung pemberdayaan masyarakat jauh lebih efektif dalam menciptakan kemandirian masyarakat dibandingkan dengan program yang hanya sekadar memberikan bantuan sementara. Selain itu, transparansi, akuntabilitas, serta evaluasi yang berkelanjutan menjadi faktor penting dalam menentukan keberhasilan implementasi CSR. Dengan demikian, CSR tidak hanya berperan sebagai tanggung jawab sosial perusahaan, tetapi juga sebagai instrumen strategis dalam pembangunan sosial yang berkelanjutan serta untuk meningkatkan kualitas hidup masyarakat secara menyeluruh.
Implementasi Prinsip Etika dalam Praktik Bisnis: Tantangan dan Peluang di Era Globalisasi Masiyah Kholmi; Nadaa Fitria Salwa; Galuh Intan Rahmania; Yana Zania
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 7 No 1 (2026): Education and Islamic Studies
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v7i1.605

Abstract

Perkembangan globalisasi telah meningkatkan dinamika dan persaingan dalam dunia bisnis, sehingga perusahaan tidak lagi hanya dituntut untuk mencapai keuntungan finansial, tetapi juga menerapkan prinsip-prinsip etika dalam seluruh aktivitas operasionalnya. Artikel ini bertujuan untuk mengkaji penerapan etika bisnis dalam praktik organisasi serta mengidentifikasi berbagai tantangan dan peluang yang muncul di tengah era globalisasi. Penelitian menggunakan pendekatan kajian literatur (literature review) dengan menelaah berbagai sumber ilmiah bereputasi yang terindeks Scopus dan SINTA, serta referensi akademik relevan yang diterbitkan pada periode 2016-2025. Analisis data dilakukan melalui teknik content analysis untuk mengidentifikasi tema, pola dan temuan utama terkait implementasi etika bisnis. Hasil kajian menunjukkan bahwa perusahaan menghadapi sejumlah tantangan dalam menerapkan etika bisnis. Hasil kajian menunjukkan bahwa perusahaan menghadapi sejumlah tantangan dalam menerapkan etika bisnis, antara lain perbedaan budaya lintas negara, tingginya tekanan persaingan global, perkembangan teknologi digital yang pesat serta kompleksitas pengelolaan rantai pasok internasional. Di sisi lain, penerapan prinsip etika secara konsisten memberikan berbagai manfaat strategis, seperti peningkatan reputasi organisasi, penguatan kepercayaan para pemangku kepentingan, peningkatan loyalitas pelanggan, serta terciptanya keberlanjutan bisnis dalam jangka panjang. Oleh karena itu, etika bisnis dapat dipandang sebagai kebutuhan strategis yang berperan penting dalam menjaga daya saing dan legitimasi perusahaan di lingkungan bisnis global yang terus berkembang.
Implementasi Corporate Philanthropy dalam Penguatan Tanggung Jawab Sosial Perguruan Tinggi: Studi Kasus di Universitas Muhammadiyah Sidoarjo Hariyanto Aan; Fitriyani; Ardina Anwar; Masiyah Kholmi
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 7 No 1 (2026): Education and Islamic Studies
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v7i1.607

Abstract

Perguruan tinggi memiliki peran krusial tidak hanya dalam pencapaian mutu akademik, tetapi juga dalam pemenuhan tanggung jawab sosial atau University Social Responsibility (USR). Penelitian ini bertujuan untuk menganalisis implementasi corporate philanthropy (filantropi institusi) sebagai instrumen penguatan tanggung jawab sosial di perguruan tinggi, dengan fokus studi kasus di Universitas Muhammadiyah Sidoarjo (Umsida). Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dengan pihak manajemen kampus, observasi, dan tinjauan dokumentasi terhadap program-program filantropi institusi. Hasil penelitian mengungkapkan bahwa Umsida menjalankan filantropi melalui tiga pilar strategis: (1) Pendidikan, melalui penyaluran Beasiswa Sang Surya sebesar Rp1.588.643.712 bagi 1.061 mahasiswa baru (TA 2025/2026); (2) Pemberdayaan Masyarakat, mencakup inovasi Desa Wisata Binangun, pelatihan UMKM Ngingas, dan fasilitas Daycare Lansia; serta (3) Resiliensi Bencana, melalui aksi relawan Bramasgana dan program mitigasi "Sedekah Sampah". Penelitian menyimpulkan bahwa penguatan TJSPT di Umsida telah bertransformasi dari sekadar aksi karitatif menjadi investasi sosial berkelanjutan. Sinergi profesional antar-unit internal (KLL Lazismu, DRPM, dan relawan) terbukti efektif meningkatkan aksesibilitas pendidikan, kemandirian ekonomi lokal, serta memperkokoh reputasi institusional sebagai perguruan tinggi inklusif yang bertanggung jawab secara sosial.
Islamic Business Ethics and MSME Performance: A Bibliometric Analysis and Future Research Agenda Kamil Ibrahim; Thierno Abdoulaye Balde; Manda Nevy Antika; Masiyah Kholmi
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 7 No 1 (2026): Education and Islamic Studies
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v7i1.609

Abstract

This study aims to systematically map the development of research on Islamic Business Ethics (IBE) and MSME performance through a bibliometric analysis approach. The increasing importance of ethical business practices and the strategic role of Micro, Small, and Medium Enterprises (MSMEs) in economic development have generated growing academic interest in understanding how Islamic ethical values contribute to organizational performance and sustainability. Data were collected from the Scopus database covering publications from 2016 to 2026 and analyzed using VOSviewer. The analysis included publication trends, keyword co-occurrence, citation analysis, and thematic mapping to identify the intellectual structure and emerging research directions within the field. The findings indicate a generally increasing trend in publications, particularly after 2020, reflecting the growing relevance of Islamic Business Ethics in contemporary business studies. Keyword co-occurrence analysis revealed three major dimensions of research: normative, practical, and institutional–behavioral dimensions. While the literature is predominantly focused on Islamic values, ethics, and finance-related topics, studies explicitly linking Islamic Business Ethics to MSME performance remain limited. Recent research demonstrates a shift toward sustainability, innovation, entrepreneurship, and performance-oriented themes. The study identifies significant research gaps and proposes future research agendas focusing on the direct and indirect effects of Islamic Business Ethics on MSME performance, sustainability, and competitive advantage. These findings contribute to a deeper understanding of the evolving research landscape and provide directions for future empirical investigations.
PENERAPAN PRINSIP GOOD PUBLIC GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA PEGAWAI APARAT PENGAWAS INTERNAL PEMERINTAH DAERAH: STUDI KASUS PADA ORGANISASI PEMERINTAH DAERAH Gusti Sovia Faturahman; Masiyah Kholmi
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/025ej410

Abstract

The demand for the Government Internal Supervisory Apparatus (APIP) to achieve high performance relies heavily on the foundation of Good Public Governance (GPG). This qualitative case study aims to analyze the implementation of five GPG principles—Democracy, Transparency, Accountability, Rule of Law (Budaya Hukum), and Fairness and Equality (KNKG 2008)—at the Regional Inspectorate of Probolinggo Regency and analyze their correlation with Employee Performance (PermenPANRB No. 6 of 2022). Data were collected through in-depth interviews (simulation) and document reviews, then analyzed using the interactive model of Miles, Huberman, and Saldaña, and Thematic Analysis. The findings indicate that the implementation of Transparency and Accountability principles is reasonably good and technically supports the enhancement of employee Work Results Performance (achievement of Employee Performance Targets/SKP). However, a critical gap exists in the Rule of Law principle. Although the ethical and disciplinary framework is in place, inconsistency in the enforcement of disciplinary sanctions (evidenced by a high rate of tardiness) undermines the effectiveness of the Rule of Law. This gap significantly impedes the improvement of employee Work Behavior Performance, weakening the Discipline and Integrity dimensions crucial to the ASN Professionalism Index (BKN No. 8 of 2019). This study concludes that sustained performance improvement at Regional Inspectorate of Probolinggo Regency requires substantive strengthening of the Rule of Law, particularly through consistent and firm disciplinary sanctions, to ensure that the modern performance management system (PermenPANRB 6/2022) can operate optimally.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Juanda Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Ardina Anwar Argadiredja, Haurina Maknuun Arun, Bahrun Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Aurelia, Clarissa Prita Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Dusty Widha Hutama Dwinda Wicaksono, Nurlillah Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Febri Heni Fernanda, Redithya Ega Fikrilliansyah Erri Fitri Wahyuningsih Fitriyani Fitrylia Luli Karina Galuh Intan Rahmania Gina Harventy Gusti Sovia Faturahman Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Hariyanto Aan Hutama, Dusty Widha Ifda Suyyuti Malik Ismitaniar, Nuriska Afifa Jarieu Bah Jati , Ahmad Waluya K Drammeh, Lamin Kamil Ibrahim Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Manda Nevy Antika Mariana Sari Dewi Marsha Della Qaumullah Muh Faizal Anshori Muhamad Rahman Al Akbar Muhammad Nizzam Zein Susadi Nadaa Fitria Salwa Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nugrogo Putri, Icha Aulia Rizka Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nuriska Afifa Ismitaniar Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Reyna Oktavia Adytira Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Sagita, Muhammad Dirga Saskia An Nafiza Setu Setyawan Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Taufik, Fandi Ahmad Thauziad, Silvia Thierno Abdoulaye Balde Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Wicaksono, Agung Prasetyo Nugroho Widha Hutama, Dusty wirasandy wirasandy Yana Zania Yayuk Sulistyorini Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf