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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.
Analisis Harmonisasi Standar Akuntansi Syariah dengan Prinsip Syariah untuk Memperkuat Transparansi Pelaporan Keuangan Modern Nuraini, Nuraini; Siska Asriana; 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/yqfd1k64

Abstract

This study analyzes the harmonization of Islamic accounting standards with Sharia principles in strengthening the transparency of modern financial reporting. The discussion integrates conceptual analysis, empirical evidence from prior studies, and insights drawn from official regulatory and industry reports. The findings show that differences between IFRS and AAOIFI, particularly in recognition, measurement, and disclosure, have significant implications for transparency and comparability. Harmonization supported by strong Sharia governance improves reporting quality, limits earnings management, and enhances ethical accountability. Official reports further confirm that institutions adopting a balanced integration of global standards and Sharia-based guidelines demonstrate more credible financial information, better risk disclosure, and stronger public trust. The study highlights that harmonization is not merely a technical alignment but an institutional and normative process that connects global financial practices with Islamic values. This integration reinforces the role of financial reporting as a tool of accountability, sustainability, and legitimacy in the contemporary Islamic financial system.
Peran Akuntansi Syariah dalam Membangun Kepercayaan dan Transparansi Keuangan UMKM di Kecamatan Tanete Riattang Nurfadilah Rahmadani; Zaskia Asmiranda; 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: 10.65310/0e360k46

Abstract

The development of Islamic finance has encouraged the implementation of financial management systems based on the values of honesty, justice, and transparency, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. As a strategic sector in the regional economy, MSMEs continue to face various challenges in financial management and reporting, which result in low levels of transparency and trust in business operations. This study aims to analyze the role of Islamic accounting in building trust and enhancing the transparency of MSMEs’ financial reports in Tanete Riattang District. The research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews with MSME actors and analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of Islamic accounting plays an important role in building financial trust through honest, systematic, and accountable financial recording. In addition, Islamic accounting contributes to improving the transparency of MSMEs’ financial reports through information disclosure, consistency in transaction recording, and ease of access to financial reports for relevant stakeholders. The transparency and trust developed not only affect financial aspects but also foster a work culture that upholds ethical values and responsibility in accordance with the principles of maqāṣid al-syarī‘ah.
Analisis Perbandingan Teori Keadilan dan Teori Stakeholder dalam Menilai Tanggung Jawab Sosial Syariah Islam Riri Sundari; Salwa, Salwa; 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/grh6k503

Abstract

This study aims to provide a comparative analysis of Justice Theory and Stakeholder Theory in assessing Islamic Sharia based social responsibility, particularly in the practices of Corporate Social Responsibility (CSR) and Islamic Social Reporting (ISR). The analysis is grounded in the conceptual divergence between a normative approach rooted in Islamic values of justice and an operational approach that prioritizes stakeholder interests. A qualitative method is employed through a comprehensive literature review of official Islamic banking reports, scholarly publications, and relevant prior studies. The findings indicate that Justice Theory emphasizes proportional distribution of benefits, vertical accountability to God, and the pursuit of maslahah as the fundamental objectives of Sharia-based economic activities, whereas Stakeholder Theory proves more adaptive in explaining corporate–stakeholder dynamics within modern business environments. However, the dominance of Stakeholder Theory without reinforcement of justice-based values risks reducing Islamic CSR to a mere instrument of legitimacy. Therefore, a synthesis of both theories is essential to construct a Sharia social responsibility framework that is equitable, operationally applicable, and sustainable.
Analisis Konsep Harta dalam Akuntansi Syariah Berbasis Kepemilikan, Etika Pengelolaan, dan Tanggung Jawab Sosial Islam Ameliya Saputri; Nur Ain; 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/cjkr8m36

Abstract

The concept of wealth has a central position in Islamic accounting because it not only represents economic assets but also a trust that contains moral, social, and spiritual dimensions. This article aims to analyze the concept of wealth in Islamic accounting by emphasizing the integration of three main pillars, namely ownership, management ethics, and Islamic social responsibility. This study uses a descriptive qualitative approach based on a literature review of muamalah fiqh, Islamic economics, Islamic accounting standards (AAOIFI and PSAK Syariah), as well as classical and contemporary scientific articles. The results of the study show that ownership of wealth in Islam is relative and functional, where humans act as managers (khalifah), while absolute ownership belongs to Allah SWT. This concept requires the management of wealth based on sharia ethics, such as trust, honesty, justice, transparency, and avoidance of usury, gharar, and maysir practices. In addition, Islamic social responsibility is an inherent element in the concept of wealth, which is manifested through the obligations of zakat, infaq, sadaqah, waqf, and social disclosure based on Islamic Social Reporting (ISR). The findings of this study confirm that sharia accounting is not solely oriented towards achieving material profits, but is directed towards achieving benefits, blessings, and accountability to Allah SWT and society.
Peran Kode Etik Syariah dalam Memitigasi Resiko Fraud di Tengah Percepatan Digitalisasi Lembaga Keuangan Syariah Indonesia Resky Amalia; Widia Natasya; 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: 10.65310/55pntx91

Abstract

The digitization of Indonesian Islamic financial institutions presents opportunities for efficiency while increasing the risk of complex fraud. This study aims to analyze the role of the Sharia code of ethics in mitigating fraud risk in the era of digital transformation. The research method is descriptive qualitative with a literature study of previous research, official reports, and academic studies, which are analyzed to assess the effectiveness of the code of ethics as an instrument for fraud prevention. The results show that the internalization of Islamic codes of ethics through training, Sharia-based audits, and strengthening organizational culture significantly reduces the risk of internal and external irregularities. The integration of regulation, technology, and leadership supports the effectiveness of mitigation strategies, while customer education and digital monitoring strengthen service transparency. The Sharia code of ethics serves as a normative guideline and strategic instrument that can bring ethical, secure, and reliable governance to Sharia financial institutions. These findings emphasize the importance of a holistic approach to maintaining operational integrity amid the acceleration of digitalization.
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 Ani Suryantini Anisa Anisa Annisa Annisa Ansyah, Arbi Anugra, Rina Any Suryantini Appas, Herdi Arya Saputra Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Chaeril Akbar Danang Manumono Desilvia Devi Astriani 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 Febriyana, Siti Hardiyani Fika Andriana Fitri, Vira Yuspita Fitriani Fitriani Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Herlyna Novasari Siahaan Hernanda, Helena Agnesia Huda, Muhammad Fatchul Huda, Muhammad Fatcul Husadi, Izhar Imam Malik Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Irmasuci, Dayu Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Kurniati Kurniati Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lisa Susilah Roi Ratnam Lola Ramadhani Luthfiyani, Putri Wahidah 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 Mualim, Rojif 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 Fadila Salju Nur Isma Arham Nuraini Nuraini Nurfadilah Rahmadani Nurhidayah Nurhidayah Nursaptini Nursaptini Nurtang, Nurtang Pardiman Pardiman pengelola, pengelola Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri Ameliah Putri, Juliandari Putri, Selviana Dwi Qaderi, Sabza Gol 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 Sumitro Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syahriana, Syahriana 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 Zainul Hasani, Muhammad Zaitun Zaitun Zaskia Asmiranda Zhafirah, Altaf ZM, Hamidsyukrie Zulkifli Zulkifli