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Peran Akuntansi Syariah Dalam Meningkatkan Kepercayaan Publik Melalui Nilai Keadilan Dan Kemaslahatan Lembaga Keuangan Islam Evi Irawati Aisya. A; Putri Ameliah; Nur Aipa; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/hb6mbf59

Abstract

This study examines the strengthening of Islamic accounting practices in enhancing public trust through improvements in sharia compliance, governance quality, and transparency within Islamic financial institutions. Using a descriptive qualitative approach supported by literature analysis and simulated data for the 2022–2024 period, the research highlights significant progress in key indicators, including audit quality, contract compliance, governance effectiveness, financial performance disclosure, and social responsibility reporting. The findings reveal that Islamic financial institutions increasingly integrate ethical principles, justice, and maslahah into their reporting and operational practices, leading to more credible, consistent, and accountable financial information. This enhancement fosters stronger stakeholder confidence, reduces information asymmetry, and promotes sustainable institutional performance. Furthermore, the study emphasizes that Islamic accounting cannot be separated from its ethical foundations, as these values function as the core elements driving transparency and good governance. Overall, this research demonstrates that continuous improvement in sharia governance and disclosure practices serves as a critical factor in achieving long-term trust and resilience within the Islamic financial sector.
Analisis Konseptual Konsep Laba dalam Akuntansi Syariah: Integrasi Nilai Keuntungan Dunia dan Keberkahan Akhirat Lola Ramadhani; A. Syalfana Muthia Reski Amelia Putri; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8er8rk55

Abstract

This study aims to clarify the concept of profit in Islamic accounting by emphasizing the importance of integrating worldly gains and blessings in the hereafter amid the rapid development of the Islamic finance industry. This study uses a descriptive qualitative method through a literature review of Islamic accounting literature, reporting standards, and previous research results discussing profit, fairness, and the value of blessings. The results and discussion show that the meaning of sharia profit is not only focused on financial achievements, but also on the quality of contracts, distributive justice, transparency, social contribution, and its conformity with maqāṣid al-sharī‘ah. The analysis shows a gap between the theory of Islamic profit and reporting practices, which still tend to be conventional, so that spiritual and ethical values are not optimally reflected. This study concludes that the reconstruction of the concept of profit requires the refinement of Islamic accounting standards, the strengthening of the role of the Sharia Supervisory Board, the improvement of financial literacy, and the development of an information system capable of capturing indicators of blessing so that profit reporting becomes more comprehensive, accountable, and beneficial.
Peran Auditor Eksternal dalam Memperkuat Akuntabilitas Keuangan UMKM pada Era Transformasi Digital di Indonesia Nur Aliyah Rahma Saleh; Elis Oktaviani; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/bp3cm043

Abstract

This study analyzes the development of digitization and strengthening of the MSME financial system in Indonesia as an effort to improve transparency, accountability, and the quality of internal control. Based on national data from BPS, Kemenkop UKM, and OJK, it appears that technology adoption by MSMEs has shown significant improvement, particularly in the use of digital recording, cloud accounting, and involvement in the digital ecosystem. However, internal audit capabilities still face various obstacles, including limited financial literacy, a lack of understanding of technology, and unpreparedness in implementing more structured control procedures. These findings indicate that digitalization not only improves operational efficiency but also plays a strategic role in strengthening financial governance, which is the foundation for access to financing and long-term growth. Therefore, continuous support from the government, financial institutions, and other stakeholders is needed to accelerate technology adoption and strengthen internal audit capacity so that MSMEs can develop sustainably amid the dynamics of the digital economy.
Peran Auditor Eksternal dalam Menjaga Kepatuhan dan Transparansi Laporan Keuangan Pada Perusahaan Arya Saputra; Desilvia; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/zh3t7x19

Abstract

This study examines the strategic role of external auditors in strengthening corporate compliance and transparency in financial reporting. In an increasingly complex business environment, companies are required to present financial statements that are reliable, accurate, and free from manipulation. As independent examiners, external auditors provide objective assurance regarding the fairness of financial information and help reduce information asymmetry between management and stakeholders. This research employs a literature review method by analyzing academic publications, accredited journals, and regulatory data to understand the contribution of external auditing to corporate accountability. The findings indicate that high-quality external audits enhance compliance with accounting standards, improve the disclosure of material information, and support companies in strengthening their internal control systems. Data from the Financial Services Authority (OJK) also show an increase in reporting violations, highlighting the urgent need for stronger independent oversight. External auditors play a critical role in detecting irregularities, preventing fraudulent practices, and ensuring that financial statements accurately reflect a company’s economic condition. The study concludes that external auditors are a vital component of modern corporate governance, as they reinforce reporting credibility and bolster public and investor trust.  
PENDAMPINGAN PENYUSUNAN PERANGKAT PEMBELAJARAN IPS INTEGRASI KEARIFAN LOKAL SASAK POLA LESSON STUDY Wadi, Hairil; Suud, Suud; Masyhuri, Masyhuri; Utomo, Jepri; Akbar, Ahmad Naufal
Jurnal Pepadu Vol 6 No 3 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i3.8129

Abstract

This Lecturer Community Service Program aims to improve the skills of social studies teachers in designing social studies learning materials integrating Sasak local wisdom using the Lesson Study method in Pujut District, Central Lombok. The first year of activities used expository methods, question-and-answer sessions, and discussions, and directly involved social studies teachers from junior high schools in the area. The results of the activities included: 1) The community service team delivered material on the concept of designing learning materials based on local wisdom using the Lesson Study method; 2) Social studies teachers were able to identify existing Sasak local wisdom that is still practiced by the community and integrated into learning materials; and 3) participants provided reflections on the activities. The output of this activity was a lecturer community service article, which was utilized by the community for the first year.
Gaya Hidup Hedonis dan Perilaku Konsumtif pada Remaja di Jereweh Kabupaten Sumbawa Barat Mardyanti, Eka Shophia; Masyhuri, Masyhuri; Sumitro, Sumitro
Empiricism Journal Vol. 7 No. 1: March 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jxypyc62

Abstract

Gaya hidup hedonis dan perilaku konsumtif pada remaja merupakan fenomena sosial yang semakin berkembang dan berpengaruh terhadap kehidupan sosial mereka. Namun, penelitian terdahulu umumnya masih membahas gaya hidup hedonis secara umum, tanpa mengkaji secara spesifik faktor-faktor yang mempengaruhinya, dampak perilaku konsumtif terhadap kehidupan sosial, serta bentuk perilaku hedonis dan konsumtif yang dominan pada konteks wilayah tertentu. Oleh karena itu, penelitian ini difokuskan pada remaja di Jereweh, Kabupaten Sumbawa Barat sebagai objek kajian. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi gaya hidup hedonis, mengidentifikasi dampak perilaku konsumtif terhadap kehidupan sosial remaja, serta mengidentifikasi aspek perilaku hedonis dan perilaku konsumtif yang paling dominan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh dari subjek dan informan penelitian yang dipilih melalui teknik purposive sampling, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa dari 10 remaja yang menjadi subjek penelitian, 5 remaja menunjukkan perilaku hedonis yang ditandai dengan kebiasaan membeli barang bermerek dan sering mengunjungi kafe tanpa mempertimbangkan anggaran. Sementara itu, 5 remaja lainnya menunjukkan perilaku konsumtif tingkat sedang, seperti membeli pakaian secara rutin meskipun tidak dibutuhkan serta membeli barang karena adanya diskon. Faktor yang mempengaruhi gaya hidup hedonis meliputi faktor internal dan eksternal. Dampak perilaku konsumtif meliputi dampak positif berupa peningkatan interaksi sosial dan kepercayaan diri, serta dampak negatif berupa perilaku pemborosan dan menurunnya stabilitas finansial. In Vitro Study of Cytotoxicity Test of Liquid Coconut Shell Smoke Gel on Periodontal Ligament Abstract Hedonistic lifestyles and consumptive behavior among adolescents are social phenomena that are increasingly developing and influencing their social lives. However, previous studies have generally discussed hedonistic lifestyles in a general manner, without specifically examining the factors that influence them, the impact of consumptive behavior on social life, and the dominant forms of hedonistic and consumptive behavior within a specific regional context. Therefore, this study focuses on adolescents in Jereweh, West Sumbawa Regency, as the object of analysis. This study aims to analyze the factors influencing hedonistic lifestyles, identify the impact of consumptive behavior on adolescents’ social lives, and determine the most dominant aspects of hedonistic and consumptive behavior. This research employs a qualitative approach using a case study method. Data were obtained from research subjects and informants selected through purposive sampling, with data collection techniques including interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The results show that out of ten adolescents who participated as research subjects, five exhibited hedonistic behavior characterized by the habit of purchasing branded products and frequently visiting cafés without considering their budget. Meanwhile, the other five adolescents demonstrated a moderate level of consumptive behavior, such as regularly purchasing clothing despite not needing it and buying items due to discounts. The factors influencing hedonistic lifestyles include internal and external factors. The impacts of consumptive behavior include positive effects, such as increased social interaction and self-confidence, as well as negative effects, including wasteful behavior and decreased financial stability.
Optimalisasi Audit Internal terhadap Siklus Pendapatan dan Pengeluaran Sebagai Pencegahan Kecurangan di Era Digital Taufikurahman, Taufikurahman; Naila Zalzabilah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/nxrq2c51

Abstract

Digital transformation has fundamentally reshaped organizational operational and financial recording processes; however, this advancement also heightens the risk of fraud, particularly within revenue and expenditure cycles. This study aims to analyze the implications of strengthening internal audit through digital and risk-based approaches as a strategic measure to prevent fraud in the digital era. The research employs a literature review method, examining journals, books, and academic publications related to digital auditing, accounting information systems, and risk management. The findings indicate that optimizing internal controls in revenue and expenditure cycles through transaction verification, reconciliation, multi-level authorization, and continuous monitoring significantly reduces fraud risk. The integration of technologies such as accounting information systems, monitoring dashboards, and data analytics enables internal auditors to oversee transactions in real time, detect anomalies, and conduct risk-based audits effectively. The implementation of these strategies not only reinforces internal control but also supports more accurate and evidence-based managerial decision-making. This study emphasizes that the combination of adaptive internal audit practices and digital technologies constitutes a critical foundation for organizations to maintain financial integrity and prevent fraud in the era of digital transformation.
Etika Syariah dan Tekanan Kinerja dalam Praktik Akuntansi: Analisis Ketegangan antara Nilai Normatif dan Realitas Organisasional Riandi saputra; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/spbahq35

Abstract

This study examines the tension between Sharia ethics and performance pressure in accounting practices by analyzing the gap between normative values and organizational realities. Sharia accounting is conceptually grounded in ethical principles that emphasize integrity, accountability, and social responsibility beyond financial performance. However, organizational demands such as performance targets, efficiency pressures, and competitive environments often challenge the consistent application of these values. Using a qualitative conceptual approach, this study analyzes ethical standards, accounting regulations, and prior empirical studies related to Islamic accounting practices. The findings indicate that performance-oriented organizational structures tend to marginalize ethical considerations, placing accountants in moral dilemmas that affect professional judgment and reporting quality. The study also finds that effective alignment between Sharia ethics and organizational practices requires institutional commitment, ethical leadership, integrated accounting standards, and continuous ethical education for accounting professionals. This research contributes to the development of Islamic accounting literature by highlighting the importance of systemic and cultural approaches in bridging ethical ideals with practical constraints, ensuring that Sharia-based accounting remains relevant, credible, and sustainable in modern organizational environments.
Urgensi Penguatan Independensi Auditor dalam Menghasilkan Laporan Keuangan Entitas Bisnis Yang Kredibel dan Akuntabel Syahriana, Syahriana; Nailah Airin Nur Fadillah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/keh6g989

Abstract

Auditor independence plays a crucial role in ensuring the quality and credibility of business entities’ financial statements. Numerous financial scandals have demonstrated that weak auditor independence can reduce the reliability of financial reporting and undermine public trust in the auditing profession. This study aims to analyze the urgency of strengthening auditor independence in producing credible and accountable financial statements. The research employs a descriptive qualitative approach through a literature review of auditing standards, professional regulations, and findings from previous studies. The results indicate that auditor independence is influenced by economic relationships with clients, audit tenure, managerial pressure, and the effectiveness of professional oversight. Strengthening auditor independence through restrictions on non-audit services, auditor rotation, the enhanced role of audit committees, and the enforcement of professional codes of ethics is shown to contribute to improved audit quality. This study affirms that auditor independence is a strategic element in supporting transparency, accountability, and the sustainability of business entities amid the growing complexity of the modern business environment
Peran Audit Siklus Ekuitas dalam Mencegah Manipulasi Laporan Keuangan pada Era Transformasi Digital Perusahaan Sari Rahayu; Muhammad Anugrah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/k80x0e81

Abstract

This study examines the role of equity cycle auditing in preventing financial statement manipulation amid corporate digital transformation. The increasing adoption of digital accounting systems and integrated financial technologies has enhanced efficiency while simultaneously introducing new risks related to data manipulation, system vulnerabilities, and governance challenges. Equity accounts represent owners’ interests and are therefore highly sensitive to misstatements, making effective auditing essential for ensuring financial reliability. This research adopts a descriptive qualitative approach by analyzing relevant literature, regulatory reports, and prior empirical studies to explore how equity cycle audits contribute to transparency, risk control, and fraud prevention. The findings indicate that equity cycle auditing strengthens financial statement reliability through substantive testing of equity transactions, evaluation of digital internal controls, and the use of audit technologies such as data analytics. Furthermore, effective equity audits support corporate governance by reducing moral hazard and reinforcing stakeholder trust. Despite challenges arising from technological complexity and human resource limitations, strategic audit strengthening, regulatory support, and continuous auditor competency development remain crucial to sustaining credible financial reporting in the digital era.
Co-Authors A. Syalfana Muthia Reski Amelia Putri Abdul Mutalib, Ahmad Achmad Sani Supriyanto Adhecelan, Herdias Adnan Putra Pratama Ahmad Fadhil, Ahmad Aidah, Nur Aini Ahmad, Mutia Akbar, Ahmad Naufal Albadri, Abdun Nashir Ameliya Saputri Andi Anugrah Tegar Pratama Andi Muh Nur Hidayat Andi Tahir Anggun Suryani Hasmal Ani Suryantini Anisa Anisa Annisa Annisa Ansyah, Arbi Anugra, Rina Any Suryantini Appas, Herdi Ardelia, Alvaola Gena Arya Saputra Atika Syahra Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Chaeril Akbar Danang Manumono Desilvia Devi Astriani Dewi, Nurul Aini Pamatia Dwi Aulia Afrizka Dwidjono H. Darwanto, Dwidjono H. Dwidjono Hadi Darwanto Dyah Ethika, Dyah El, Iqbal Maulana Elis Oktaviani Eliya, Fitri Evi Irawati Aisya. A Fachry Abda El Rahman Fajar, Mochammad Fajri Auliah Salsabila fatimah Fatimah Fatmawati, Fatmawati Fauzan Muttaqien Febri Andany Febriyana, Siti Hardiyani febriyanti febriyanti Fika Andriana Fitri, Vira Yuspita Fitriani Fitriani Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Hani Perwitasari, Hani Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Herlyna Novasari Siahaan Hernanda, Helena Agnesia Huda, Muhammad Fatchul Huda, Muhammad Fatcul Imam Malik Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Karina Kamista Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Kurniati Kurniati Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lisa Susilah Roi Ratnam Lola Ramadhani Lutfia Agasiwi Luthfiyani, Putri Wahidah Madinatul munawwarah Mahsuruddin, Mahsuruddin Mardatillah B, Alya Mardyanti, Eka Shophia Marhamah, Binti Tsaniatul Marlef, Atika Marwah Marwah Masyhuri Masyhuri, Zilly Arsyika Mawaddah Mawaddah, Mawaddah Meldona Mila Noviana, Mila Mohammed Abdelrahman, Eslam Amir Mualim, Rojif Muh Hamzah, Muh Muhammad Anugrah Muhammad Fadhli Muhammad Ilyas Muhammad Imam, Muhammad Naila Zalzabilah Nailah Airin Nur Fadillah Nanik Wahyuni ‎ Natelda Rosaldiah Timisela Nesa Usdayanti Ni Made Novi Suryanti Ningsih, B. Sri Mulia Nisa'uzzakiyyah, Nabilah Nismulwiah, Nismulwiah Novi Arfarita Novy Fitria, Novy Nur Ain Nur Aipa Nur Aliyah Rahma Saleh Nur Asnawi Nur Aulia, Sendi Nur Aznisyah Nur Fadila Salju Nur Isma Arham Nuraini Nuraini Nurfadilah Rahmadani Nurhadi Nurhidayah Nurhidayah Nursaptini Nursaptini Nurtang, Nurtang Nurvadillah, Nurvadillah Pardiman Pardiman pengelola, pengelola Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri Ameliah Putri, Juliandari Putri, Selviana Dwi Putri, Yati Kusuma Qaderi, Sabza Gol Qonita, Rr. Aulia R. Waluyati, Lestari Raden Mohamad Herdian Bhakti Rahayu Relawati Rahmah Nur Aqilah Randina, Nina Reski Aulia Putri Resky Amalia Riandi Saputra Riri Sundari Ris Hadi Purwanto Rohmani, Zuliana S Siswanto SAKTYANU K. DERMOREDJO SALSABILA, ANDI APRILIANA Salsabila, Nada Salwa Salwa Sari Rahayu Sarifuddin Andreadi Sarina Sarina Sasnika, Epa Senawi septiana Rahayu Siadari, Ulidesi Siregar, Abi Pratiwa Siska Asriana Siti Nurwahidah, Siti Sitti Nikmah Marzuki, Sitti Nikmah Sitti Nur Syafika Slamet Hartono Sofian, Irwan Sri Widodo Subhan Ajrin Sudirman Sugiarto , Sugiarto Sukardi Sukardi Sukmawati Sukmawati Sulastri, Dewi Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syahriana, Syahriana Syahru Ramadan, Syahru Syam, Nur Afifah Takaya Higuchi, Takaya Taufikurahman, Taufikurahman Temy Indrayanti Tri Anggraeni Kusumastuti Tri Yulianto Trisiwi Wahyu Widayati Ubaidillah Ubaidillah Ulya, Solihatul umi barokah Utomo, Jepri Vivin Maharani Ekowati Wadi, Hairil Wafia Tamara Wahidah, Ananda Wahyuni, Baiq Tri Waluyati, Lestari Widia Natasya Widiarni, Finta Yasid Yasid Yulita Kurniawaty Asra Yunastiti Purwaningsih, Yunastiti Yuslenita Muda Yusni, Wahyudi Zaen, Adhelia Husnainy Zainul Hasani, Muhammad Zaitun Zaitun Zaskia Asmiranda Zhafirah, Altaf ZM, Hamidsyukrie Zulkhairi, Imam Zulkifli Zulkifli