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Pertumbuhan dan Hasil Empat Genotip Tanaman Cabai Rawit (Capsicum frutescens L.) di Lahan Ultisol Bangka Belitung Ramadhani, Ashriyah; Lestari, Tri; Mustikarini, Eries Dyah; Syukur, Muhammad
Jurnal Agroekoteknologi Vol 17, No 1 (2025)
Publisher : Jurusan Agroekoteknologi Fakultas Pertanian Untirta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33512/jur.agroekotetek.v17i1.31443

Abstract

Marginal land such as Ultisol land can be utilized for cayenne pepper production. Cayenne pepper that have the potential to have high adaptation in Ultisol land have the opportunity to be used as superior varieties. This research aims to determine cayenne pepper genotypes that are able to grow well on Ultisol land. Adaptive genotypes of cayenne pepper plants in ultisol soils need to be selected. The research was conducted in Febuary-December 2024. The research location at the Experimental and Research Garden, University of Bangka Belitung. The research method used experimental method with single factor Randomized Group Design. The treatments used were four genotypes of cayenne pepper plants consisting of 2 lines (F5 372340-10-9-2K and F6 372340-7-28-6-2) and 2 varieties (Bonita and Lestari) which were repeated 6 times. The results showed that the four genotypes tested had different growth and crop yields in Ultisol land. The genotype of cayenne pepper plants had different results, namely the F6 strain 372340-9-7-28-6-2 weighing 596 g, F5 372340-10-9-2K weighing 27 g, the Lestari variety 1907.36 g, and the Bonita variety 3513.03 g per plot. The Bonita variety has good growth in Ultisol land based on the number fruity diameter, yield per plant and yield per plot.
How To Forecast Islamic Bank Profitability? Ferieka, Hendrieta; Meutia, Meutia; Taqi, Muhamad; Lestari, Tri
International Journal of Social and Management Studies Vol. 6 No. 4 (2025): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v6i4.521

Abstract

In governmental and private institutions, meticulous planning is paramount, given its pivotal role in affording a grace period for deliberation spanning years to hours. Forecasting is an indispensable tool in enhancing the efficacy and efficiency of such planning endeavors by projecting future occurrences through the meticulous analysis of historical data and its extrapolation into future contexts. Notably, forecasting provides a solid foundation for informed decision-making within economic planning. This study aims to address the following inquiries: 1) How is the liquidity ratio forecasting model developed using the ARIMA Box-Jenkins method at Bank Syariah Mandiri? 2) Based on the optimal forecasting model, What are the forecasted outcomes of the liquidity ratio utilizing the ARIMA Box-Jenkins method at Bank Syariah Mandiri for the forthcoming year? As a quantitative approach, the study utilizes secondary data from Bank Syariah Mandiri’s financial statements from January 2017 to November 2020, comprising 47 data points. Subsequently, forecasting is conducted for the period December 2020 to November 2021, encompassing one year. The findings reveal that the optimal forecasting model for the liquidity ratio at Bank Syariah Mandiri is the ARIMA (11,1,1) model for the Cash Ratio, projecting a liquidity capability of 130%. This outcome underscores the robust health of Bank Syariah Mandiri’s liquidity position. Moreover, the ARIMA (1,1,8) model for the financing-to-deposit ratio forecasts a liquidity capability of 77.4%, indicative of a healthy liquidity status. Finally, the ARIMA (3,1,3) model for the Loan to Asset Ratio forecasts a liquidity capability of 68.8%, affirming the institution’s sound liquidity position.
PENGGUNAAN BEBERAPA BAHAN ORGANIK TERHADAP VIABILITAS DAN VIGOR BENIH CABAI RAWIT (Capsicum frutescens L.) KEDALUWARSA Arianto, Aris; Kartika, Kartika; Lestari, Tri
JURNAL AGROTROPIKA Vol. 24 No. 2 (2025): Jurnal Agrotropika Vol 24 No 2, Oktober 2025
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ja.v24i2.10496

Abstract

One of the techniques that can be applied to overcome seed decline is the invigoration technique using organic materials as priming, namely with young coconut water, bean sprout extract, and aloe vera extract. This study aims to determine the effect of the use of young coconut water, bean sprout extract and aloe vera extract on the viability and vigor of expired cayenne pepper seeds. This study was conducted at the Seed Laboratory of the Agrotechnology Department, Bangka Belitung University. This study used a Completely Randomized Design (CRD) treatment. The treatment given was in the form of organic materials used for priming (Z) with 4 levels of treatment, namely (z0) control, (z1) young coconut water with a concentration of 15%, (z2) bean sprout extract with a concentration of 80%, and (z3) aloe vera extract with a concentration of 50%. Soaking expired cayenne pepper seeds is done for 1 hour. The results of this study indicate that expired cayenne pepper seeds soaked in young coconut water with a concentration of 15% (z1) can increase the parameters of maximum growth potential, seed germination rate, vigor index, plumule length, and dry weight of normal seed sprouts which are better than the control although not significant. The treatment of soaking expired cayenne pepper seeds with organic materials had no significant effect, thought to be due to inaccuracy in the soaking dosage, soaking duration, and abscisic acid content in one of the materials used. Key words: Expired Seeds, Invigoration, Natural Growth Regulator
Penerapan Target Costing Dan Activity Based Costing Sebagai Penentuan Biaya Produksi Pada UMKM Larasati Jakarta Kaila, Azizah apriliani putri; Meidinata, Istiqamah; Cicilya, Jesicha; Ziyah, Salsabila; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.73

Abstract

Determining the costof production is an important aspect in the sustainability and competitiveness of a business, especially in the micro, small, and medium enterprises (UMKM) Sector. This study aims to analyze the application of the Target Costing and Activity Based Costing methods in determining production costs at the mie ayam larasati. The research method uses a qualitative approach with data collection techniques through direct interviews with business owners. The result of the study indicate that the use of the Target Costing and Activity Based Costing methods can provide a more accurate picture of cost, as well as help determining selling prices that are in accordance with market conditions and production costs with the Target Costing system lower that the calculation of Activity Based Costing costs
Penerapan Activity Based Costing Dalam Meningkatkan Akurasi Biaya Dan Harga Produk Di Caffe Betokaw Coffe Fenti Suharti, Dede; Tri Hartini, Endah; Aulia Silva, Lisma; Nur Wahyu, Sintia; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.75

Abstract

This study aims to analyze the implementation of the Activity-Based Costing (ABC) method and the accuracy of cost information in determining the cost of goods manufactured at Caffe Betokaw Coffe. The ABC method is an accounting approach that allocates costs more precisely based on specific activities in the production process, differing from traditional methods that may be less consistent with the production flow. Caffe Betokaw Coffe, a coffee shop located in the Ciledug area of Tangerang, previously used the Break Event Point (BEP) method to determine its product selling prices. However, the company's calculation of the cost of goods manufactured was considered less accurate. This research utilizes a qualitative method with a descriptive approach. Data was collected through interviews regarding the calculation of the cost of goods manufactured at Caffe Betokaw Coffe, and then analyzed using the Activity-Based Costing (ABC) method. Two product samples, Arenga Sugar Milk Coffee and Toasted Bread, were selected for this study. This study reveals that the Activity Based Costing (ABC) method produces a more accurate calculation of production costs and is significantly different from the company's method, with the finding of overcost in the company's calculations. Therefore, Betokaw Coffee is highly recommended to implement the ABC method in order to obtain more accurate cost information and help determine the right product selling price.
Analisis Harga Pokok Produksi Metode Full Costing Pada UMKM Nasi Cokot Mak’e Jakarta Selatan Zulfani, Nur Agny; Sehati, Dewi Ulung Mangku; Syahidah, Hannifah; Nugraha, Andika Dwi; Witono, Muhammad Karim; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.77

Abstract

Nasi Cokot Mak'e is a Micro, Small, and Medium Enterprise (MSME) operating in the culinary industry, specializing in conveniently packaged, ready-to-eat rice accompanied with traditional side dishes. This study is to examine the calculation of production costs at MSME Nasi Cokot Mak'e utilizing the full costing approach. This research employs a qualitative descriptive method,, utilizing data collection approaches including interviews, observations, and documentation. The primary emphasis of the study is the application of the full costing approach to compute the entirety of production costs. The results show that Nasi Cokot Mak’e has so far used a simple calculation method that does not include all detailed components of production costs. Based on the full costing method, the total production cost in April 2025 amounted to IDR 15,740,000 for 4,500 portions, resulting in a cost of goods manufactured of IDR 3,500 per portion. In contrast, the internal business calculation only recorded IDR 12,105,000 or IDR 2,700 per portion. The difference of IDR 800 per portion shows that a more accurate and comprehensive calculation has been achieved through the application of the full costing method for better selling price determination and business decision-making in the future
Bumbu Rahasia Warteg Bahari: Inovasi Harga Lewat Target Costing dan Activity-Based Costing Absi, Mahefal; Isnain, Ilham; Apdas; Rahmah, Aulia; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.82

Abstract

large due to rising raw material prices—such as soybeans, which will soar by 30% in 2024—and increasingly fierce market competition. To maintain its competitiveness and business sustainability, Warteg Bahari adopted an innovative strategy through the integration of two modern cost management methods: Target Costing and Activity-Based Costing (ABC). This study aims to explore in depth how these two methods are applied as a “secret sauce” in concocting a competitive selling price (IDR 12,000/portion) while maintaining a profit margin of 25% amid cost fluctuations. Through a qualitative case study approach, data were collected from in-depth interviews with the owner, daily operational observations, and financial document analysis. The results showed that Target Costing was used to determine the maximum production cost limit (IDR 9,000/portion) based on market prices and profit targets. This strategy was implemented through raw material substitution (e.g., chicken replaces more expensive beef, saving up to 15%) and price negotiations with suppliers (saving an average of IDR 2,000/kg). Meanwhile, the application of ABC allows the identification of activities that absorb high costs but are less efficient, such as waste of cooking oil (10% of cooking costs) and suboptimal distribution of working hours. The integration of these two methods can reduce total production costs by up to 18% without reducing product quality. by digital technology, is a "secret recipe" for surviving and growing in an era of dynamic business competition
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” Maharani , Nazwa Safira; Rosalina, Lina; Azzahra, Nabila; Muthia, Alifasha; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
Analisis Harga Pokok Produksi dan Harga Pokok Penjualan pada Ken Jus and Drink Berbasis Metode Full Costing Putri, Amelia; Sari, Anggun Indah; Rahmah, Fatya; Fadia, Hana’; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.95

Abstract

This article aims to analyze the impact of calculating Production Costs (HPP) and Sales Costs (HPPj) on profit from sales made by Ken Jus and Drink UMKM by applying the full costing method. Many UMKM actors still face difficulties in setting the right selling price due to a lack of comprehensive understanding of production costs. The full costing method is applied in this study to find all cost components, both direct and indirect, that play a role in the production process. This study uses a descriptive quantitative approach by collecting data through direct interviews with business owners and journals as references. The findings of this study indicate that the use of the full costing method provides a clearer picture of the cost structure and can be used as a more accurate basis for determining selling prices and measuring profits from sales. Thus, this method plays a role in making more efficient financial decisions for UMKM.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada UMKM Es Teh Solo Cabang Cidodol Setiawati, Erika Sabilla Atta; Eka Helmalia, Dea; Luthpiyatunnisa, Luthpiyatunnisa; Tamara, Meri; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.107

Abstract

Most MSME actors still use simple methods in calculating the cost of production (HPP), resulting in a high potential for inaccuracies in determining costs and selling prices. UMKM Es Teh Solo Branch Cidodol is an example of a business that has not fully implemented cost accounting methods. The purpose of this research is to analyze the application of the full costing method in calculating the cost of production (HPP) at UMKM Es Teh Solo Branch Cidodol. This research employs a qualitative approach, where data is collected through interviews and documentation. The findings indicate that there is a difference between the HPP calculation according to the business owner and the calculation based on the full costing method. The HPP according to the owner is IDR 2,911 per cup, while based on the full costing method it is IDR 2,941 per cup. This difference is caused by variations in the grouping and recording of costs, where the full costing method includes all components of costs comprehensively, such as raw material costs, direct labor, fixed overhead, and variable overhead. Thus, the more accurate calculation results can be demonstrated through the full costing method and can serve as a stronger basis for business decision-making and pricing
Co-Authors Abdul Rohman Abe, Tuska Absi, Mahefal Ade Sri Mulyani Ahmad Syazili Aimie Sulaiman Aini, Sitti Nurul Ajijah, Ratna Akhiroh, Mazroatul Akhrizal, Nazwa Akhsanitaqwim, Yochidamai Albidayah, Rangga Rayhan Alfita, Alya Kanaya Alvionita, Devi Amalliah, Mifta Ana Feronika Andriyaningsih, Ayu Anita Lie Anthony Wijaya Apdas Apriyadi, Rion Aras, Rezty Amalia Arianto, Aris Armeinanto, Herlina Arne Huzaimah Arrohman, Donny Auliya Asfah , Indrawati Aulia Rahmah Aulia Silva, Lisma Aulia, Sipa Azmi, Haryuni Azzahra, Chindy Zaliva Azzahra, Nabila Balqisz Maritza, Siti Basannang , Siti Mariani Berry, Yunike Bintal Amin Birohmatin, Salimna Boedi Setiawan Cahyadi, Willy Chusnul Chotimah Cicilya, Jesicha Damaita, Iz Damayanti, Era Rizqi Dedi Damhudi Defni, - Deni Pratama Desvita S, Silvia Indah Desy Natalia Dewianawati, Dwi Dia D, Dito Septian Didy Sopandie Dina, Riska Zensi Djoko Widodo Dody Firmansyah Donny Khoirul Azis, Donny Khoirul Dwiny Meidelfi Dzakwan, M Sabiq Efrilia, Mega Efriyeldi, Efriyeldi Eka Helmalia, Dea Ekawati Ekawati Elisabeth Pratidhina Elmiah, Elmiah Elmira Siska Elyasarikh , Annisa Alvi Eni Karsiningsih Eries Dyah Mustikarini Erna Rochmawati, Erna Evinia Norenza Fadia, Hana’ Fadli Ilyas FAJAR SETIAWAN Fakha Sari, Nisya Putri Farisya Nurhaeni Fathoni Cahyono, Aryo Bima Fatimah Azzahra Fatmala, Siti Fatmawati, Riska Febriyani, Dini Febriyanti, Niken Feby Wulandari, Feby Fenika Wulani Fenti Suharti, Dede Ferryana, Ety Firman, Feri Fitriya, Hidayatul Gigih Ibnu Prayoga Gunawan, Didik Hafifah, Hayunur Haironi, Rita Handayani, Sri Hanung Adi Nugroho Hardi Prasetiawan, Hardi Haryadi - Hasanah, Koriatul Hasanudin, Agus Ismaya Hastuti, Nunik Maya Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Hepa Lestari Hermansyah, Agus Kichi Herwinarso Herwinarso . Hidayatullah, Putra Hikmawati, Lusi Hilaliyah, Tatu Hudaya, Yanuary Nurul Huriati, Putri Ibtisamah, Adrin Bilqis Igi Ardiyanto ika agustina Ilahi, Raihan Ridho Imam Junaris Iman Permana, Iman Imania, Syella Indra Jaya Irawan, Rini Larasati Irfan Achmad Musadat Irsalinda, Nursyiva Iskandar I Islami, Moch Zihad Islami, Sesa Diah Isnain, Ilham Iwan Tri Riyadi Yanto, Iwan Tri Riyadi Iz Damaita Izzati , Nurul Jane Koswojo Juliani Pudjowati Julianti, Susi Kaila, Azizah apriliani putri Karona Cahya Susena Kartika Kartika Kasih, Cika Sentosa Kencana, Yuditia Arta Kesuma, Renaldy Rafif Khalisah, Ariella Khanif, Akhmad Kholidah, Umi Kholifah, Reza Krisma Widi Wardani Kristiawan, Yeremia Kumalaratri, Denok Dwi Kurniasari, Diah Dwi Lanny Hartanti Lara, Mila Kusuma Lia Uzliawati Luthpiyatunnisa, Luthpiyatunnisa Maera Zasari Maharani , Nazwa Safira Malyani, Risti Marliana, Rina Maruru, Sonya Hermina Kusumaning Mawardi Meidinata, Istiqamah Meutia, Meutia Muhajir, As’aril Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Syukur Muhammad Yasser Muhammad Yusuf Muharomah, Nur Fajrin Muthia, Alifasha Mutia, I.S Mutohar, Prim Masrohan Muyassaroh Muyassaroh N, Musri Iskandar Nabila Fharellia Anjani Nadia Nadia Nendyah Roestijawati Ni'am, Ahmad Ulin Ningrum, Dwi Hanum Setiya Niswarni, Annisa Nor Kholidin Norenza, Evinia Novarianti, Shinta Novi Darmayanti Noviani, Elisabeth Prathidina Founda Novyandra Ilham Bahtera Nugraha, Andika Dwi Nunik Maya Nur Wahyu, Sintia Nurdina, Sastya Nurhaliza, Siti Oktaviani Nurmalasari, Virna Omega Raya Simarangkir, Omega Raya Pamungkas, Abdul Aziz Pane , Daniella Firstalina Panicara, Salsadila Parinduri, Sari Pernantah, Piki Setri Praja, Ratih Novita Prasetya, Slamet Puji Prastiya, Ragil Angga Pratama, Deni Purnama, Iput Purwadhi Purwadhi Purwati Purwati Putra, Syafihadi Baiki Putri Andriani Putri, Alviani Rahmanda Putri, Nurhaliza Amalia Putri, Ragil Dian Purnama Rabbani, Afghan Rachmawaty, Mia Raharjo, Sri Budi Rahma, Siti Nur Rahma Nur Rahmadhani, Tania Rahmah, Fatya Rahmatika, Nurhuda Ramadhani, Ashriyah Rantina, eilanta Rasyidah, - Ratna Damayanti Ratna Santi, Ratna Reiska Primanisa Retnowati, Wulan Ridho, M. Syahrul Rika, Abdul Rachman Riwan Kusmiadi, Riwan Rohmadi Rohmadi Rosalina, Lina Rostiar Sitorus Rufti Puji Astuti Rusmayanti, Santi Rusydi Umar Safira, Gina Safitri, Lily Safitri, Wahyuni Saindri, Fina Salsabila, Nabila Samuji, Samuji Santi R Saputra, Isramdhani Sari, Anggun Indah Sari, Desti Rupita Sari, Novia Eka Puspita Satria, Alif Sehati, Dewi Ulung Mangku Sekarwati, Khairina Setiawati, Erika Sabilla Atta Setiyowati, Ririn Setyonugroho, Winny Sintho Wahyuning Ardie Sirait, Rowendy Tua Siswanto, Anwar Siswati, Endang Siti Khotimah Siti Nurlaela Sofiah, Lailia Farhatus Solihat, Sarah Annisa Sopiana, Maya SRI RAHAYU Sri Tutur Martaningsih Subagus Wahyuono Subroto, Rahmat Sugini Suharyanto Suharyanto Suharyanto Suhendra Sujono Sujono, Sujono Sukma, Fanni Sumarwan, Edi Surfa Yondri Surtikanthi, Nanda Dewi Sutisna, Ujang Sutiyono Suyipto Eko Pratomo Syahidah, Hannifah Syahputra Pasaribu, Andy Taher, Muhammad Dian Saputra Tamara, Meri Taqi, Muhamad Taru, Paulus Tito Irwanto Tri Hartini, Endah Trikoesoemaningtyas Ulta Rastryana Untung, Budijanto Uswatun Hasanah Utami, Sentagi Sesotya Utomo, Gilang Ari Widodo Wahyu Winata, Sugimin Wahyuni, Isa Tri Waldi Romadhon Wati, Yenni Wibawati, Prima Ayu Witono, Muhammad Karim Yani Restiani Widjaja, Yani Restiani Yanti, Etyca Rizky Yasmin, Niken Dwiyulivia Yatim, Ab Aziz Mihd Yohanes Yohanes Yuberti Yudhi Wibowo, Yudhi Yuliana Yuliana yuliawati, eni Zahra, Aryfah Zaim, Mochamad Alwanun Zain, Nurdiana Zainal Abdi Zasmika Fahira Zebua, Iman Citra Ziyah, Salsabila Zulfani, Nur Agny