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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi JAKBS International Journal Multidisciplinary Science PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Islamicity Performance Index di Era ESG: Konvergensi, Kompetisi, atau Kesenjangan dalam Pelaporan Keberlanjutan Syariah? Zaneta, Delia Zara; Mukhtaruddin, Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.868

Abstract

This research is conducted to systematically examine and conceptualize the relationship betweenthe Islamicity Performance Index (IPI) and the Environmental, Social, and Governance (ESG)framework within the domain of Islamic sustainability reporting.The analysis is structuredaround three analytical lenses, namely convergence, competition, and gap. The method employedis a literature review of national and international journals relevant to the topics of IPI and ESG.The findings reveal that the dominant relationship between IPI and ESG is a structural gap.Convergence occurs partially on the social and governance dimensions, competition emerges atthe epistemological level due to differences in value foundations, while the gap occurscomprehensively as both frameworks are fundamentally designed to answer different questions.These findings imply the urgency of developing an integrative Islamic sustainability reportingframework rooted in maqashid syariah.
Tren Produk Blind Box: Inovasi Model Bisnis Atau Tantangan Kepatuhan Syariah? Zaneta, Delia Zara; Jhonson, Jhonson; Mukhtaruddin, Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.873

Abstract

The rapidly growing trend of blind box products in digital commerce raises a fundamentalquestion regarding its position in Islamic economic law, whether it represents a legitimatebusiness model innovation or contains serious challenges to Sharia compliance. This productpotentially contains elements of gharar due to the uncertainty of the contract object at the timeof transaction. This study aims to analyze the trend of blind box products from the perspectiveof sale and purchase contracts in Islamic economic law through a literature review of nationaland international journals. The findings indicate that blind box products contain elements ofgharar fahisy due to uncertainty regarding the type, quality, and specifications of goods, therebyfailing to meet the valid requirements of sale and purchase contracts in Islam. Therefore, stricteroversight is needed to ensure this practice aligns with the principles of clarity, justice, andtransparency in Islamic economics.
ESG Part, Financial Distress, Financial Fraud and Audit Committee as a Moderating Variable Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Shelly, Kartasari F
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2689

Abstract

This research is motivated by the increasing demands for transparency and accountability. Companies are not only required to present reliable financial reports but also to demonstrate their commitment to sustainability practices through ESG performance. On the other hand, financial distress can increase pressure on management to maintain company performance, potentially encouraging financial statement manipulation. The audit committee acts as an oversight mechanism that can improve the integrity of the financial reporting process. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud and to examine the moderating role of the audit committee in this relationship by considering differences in industry characteristics as a control variable. This study uses a quantitative approach with secondary data from 94 companies in the ASEAN region for the period 2017–2024 with a total of 752 observations. Data analysis was performed using panel data regression with the help of Eviews 14 software. The results show that ESG performance and financial distress have a significant effect on financial statement fraud. The results of the moderation test indicate that the audit committee is able to moderate the relationship between ESG and financial distress on financial statement fraud. Differences in industry sector characteristics can affect the level of ESG, the risk of financial distress, and the effectiveness of audit committee oversight in preventing financial statement fraud. These findings suggest that increasing corporate transparency depends not only on ESG but also on considering industry sector characteristics and adapting oversight strategies to minimize the potential for financial reporting fraud in the ASEAN region.
ESG Disclosure dalam Perspektif Maqasid Syariah: Jalan Menuju Maslahah atau Ritual Strategis Korporasi? Sinta, Clara; Muzakki, Faiz; Alfarizi, Ikhsan; Ruwary, Cinda Nongfasya; Mukhtaruddin, Mukhtaruddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7366

Abstract

Pelaporan Environmental, Social, and Governance (ESG) pada entitas bisnis syariah seringkali diasumsikan memiliki keselarasan inheren dengan Maqasid Syariah dalam mewujudkan maslahah. Namun, ekspektasi normatif tersebut kerap berbenturan dengan realitas empiris, di mana pengungkapan ESG sangat rentan tereduksi menjadi sekadar ritual strategis korporasi atau shariah-washing. Penelitian ini bertujuan mendekonstruksi dualitas pelaporan ESG antara komitmen etis mewujudkan maslahah versus pragmatisme legitimasi korporasi melalui lensa maqasid syariah, Legitimacy Theory, dan Stakeholder Theory. Penelitian menggunakan metode Systematic Literature Review (SLR) dengan pendekatan kualitatif kritis terhadap 20 artikel bereputasi terindeks Scopus yang diterbitkan pada periode 2020–2026. Hasil sintesis mengonfirmasi adanya fenomena narrative-metric gap, di mana pengungkapan entitas syariah didominasi klaim strategis kualitatif yang bersifat governance-heavy namun metric-light, dengan minimnya target kuantitatif terukur. Di sisi lain, implementasi ESG yang substantif terbukti secara empiris mampu memperkuat kinerja keuangan, memitigasi risiko kejatuhan saham, dan menciptakan nilai bagi pemangku kepentingan sebagai manifestasi nyata prinsip hifz al-mal. Penelitian ini merumuskan empat kriteria substantif ESG berbasis maqasid, meliputi operasionalisasi parameter maqasid secara eksplisit dan terukur, peningkatan kualitas tata kelola Dewan Pengawas Syariah, adopsi standar pelaporan yang terstandardisasi dengan assurance eksternal yang independen, serta reorientasi paradigma pelaporan menuju pengukuran dampak sosio-ekologis jangka panjang. Temuan ini mendesak otoritas pengatur dan lembaga standar seperti AAOIFI untuk segera membangun arsitektur Islamic ESG Assurance guna memastikan komitmen korporasi melampaui kepatuhan administratif dan terwujud menjadi keadilan ekonomi serta keberlanjutan yang autentik.
Peran Sistem Pengendalian Manajemen Pada Lembaga Pemerintahan Astuti, Cantika wati famly; Mukhtaruddin, Mukhtaruddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7618

Abstract

Transformasi tata kelola sektor publik mendorong lembaga pemerintahan untuk mengadopsi sistem pengendalian manajemen (management control systems/MCS) yang lebih terstruktur dan berorientasi pada hasil guna meningkatkan kinerja, akuntabilitas, serta penciptaan nilai publik. Penelitian ini bertujuan untuk menganalisis peran sistem pengendalian manajemen dalam meningkatkan kinerja organisasi sektor publik serta mengidentifikasi faktor-faktor yang memengaruhi efektivitas implementasinya. Metode yang digunakan adalah pendekatan kualitatif melalui tinjauan pustaka naratif terhadap artikel ilmiah bereputasi yang dipublikasikan pada periode 2021–2025. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen memberikan kontribusi positif terhadap efektivitas organisasi, efisiensi pemanfaatan sumber daya, serta peningkatan motivasi dan produktivitas sumber daya manusia. Selain itu, penerapan MCS juga mampu memperkuat transparansi dan akuntabilitas publik melalui mekanisme pengawasan yang lebih sistematis dan terukur. Dimensi utama MCS meliputi personal control, cultural control, action control, dan result control yang secara bersama-sama membentuk paket pengendalian yang komprehensif dan saling melengkapi. Efektivitas sistem ini dipengaruhi oleh berbagai faktor kontekstual, seperti budaya organisasi, gaya kepemimpinan, komitmen pegawai, serta tingkat adopsi teknologi digital dalam proses administrasi dan pengambilan keputusan. Namun demikian, implementasinya masih menghadapi sejumlah tantangan, antara lain resistensi budaya, keterbatasan sumber daya, kompleksitas tujuan organisasi, serta belum meratanya kapasitas SDM dalam memahami sistem pengendalian secara optimal. Kesimpulannya, sistem pengendalian manajemen berperan strategis dalam meningkatkan kinerja lembaga pemerintahan. Oleh karena itu, diperlukan desain sistem yang adaptif, kontekstual, dan seimbang antara aspek enabling dan constraining agar mampu menjawab dinamika lingkungan sektor publik secara berkelanjutan.
Implementasi Enterprise Risk Management dalam Mengakselerasi Peningkatan Nilai Perusahaan Nugraha, Ahmad Rafli; Astuti, Cantika Wati Famly; Mukhtaruddin, Mukhtaruddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7693

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kompleksitas dan dinamika risiko bisnis dalam lingkungan global yang penuh ketidakpastian, yang menuntut perusahaan untuk mengadopsi pendekatan manajemen risiko yang terintegrasi guna menjaga stabilitas serta mengakselerasi peningkatan nilai perusahaan. Enterprise Risk Management (ERM) tidak lagi dipandang sekadar sebagai mekanisme mitigasi risiko, melainkan sebagai instrumen strategis yang mampu menciptakan nilai melalui peningkatan kualitas pengambilan keputusan dan penguatan tata kelola perusahaan. Tujuan penelitian ini adalah untuk menganalisis secara komprehensif implementasi ERM dalam mengakselerasi nilai perusahaan serta mengidentifikasi faktor-faktor kontekstual yang menentukan keberhasilan maupun kegagalannya. Metode penelitian menggunakan pendekatan kualitatif melalui systematic literature review terhadap publikasi ilmiah periode 2020–2025 yang relevan dengan topik ERM, nilai perusahaan, dan tata kelola risiko. Hasil kajian menunjukkan bahwa implementasi ERM yang efektif dan transparan mampu menurunkan asimetri informasi, meningkatkan kepercayaan investor, serta memperkuat stabilitas kinerja keuangan yang berimplikasi positif terhadap peningkatan nilai perusahaan. Selain itu, ERM juga berperan sebagai sinyal strategis yang mencerminkan kualitas manajemen dan kesiapan perusahaan dalam menghadapi ketidakpastian. Namun demikian, temuan juga mengindikasikan bahwa dampak ERM tidak selalu linier dan positif, karena sangat dipengaruhi oleh kualitas pengungkapan, integritas manajerial, serta efektivitas sistem pengendalian internal. Pengungkapan risiko yang berlebihan tanpa diimbangi strategi mitigasi yang jelas justru berpotensi menimbulkan persepsi negatif di pasar. Oleh karena itu, penelitian ini menyimpulkan bahwa ERM hanya dapat berfungsi sebagai akselerator nilai perusahaan apabila diimplementasikan secara kredibel, terintegrasi, dan selaras dengan strategi bisnis jangka panjang, serta didukung oleh tata kelola yang kuat dan transparansi informasi yang berkualitas.
Budgetary Slack: Mekanisme Fleksibilitas Anggaran atau Eksploitasi Asimetri Informasi? Nugraha, Ahmad Rafli; Mukhtaruddin, Mukhtaruddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7723

Abstract

Budgetary slack remains a pivotal and widely debated issue within management accounting, particularly in relation to its influence on resource allocation, performance evaluation, and managerial behavior. This study aims to evaluate the nature of budgetary slack by examining whether it functions as a rational mechanism that enhances operational flexibility or as an opportunistic practice driven by information asymmetry between subordinates and superiors. To achieve this objective, the research employs a Systematic Literature Review (SLR) approach by analyzing empirical studies published between 2020 and 2025, predominantly sourced from SINTA-indexed journals and Google Scholar databases. The review focuses on identifying key behavioral factors, organizational conditions, and control mechanisms that contribute to the emergence and persistence of budgetary slack within organizations. The findings reveal a complex and multidimensional phenomenon. On one hand, budgetary slack can serve as a strategic buffer that allows managers to cope with environmental uncertainty, reduce performance pressure, and maintain organizational stability. In uncertain and dynamic environments, the presence of slack may facilitate more realistic planning and prevent dysfunctional decision-making. On the other hand, budgetary slack is often criticized for encouraging opportunistic behavior, where subordinates intentionally underestimate capabilities or overestimate resource needs to create easily achievable targets, thereby maximizing personal benefits. This study concludes that the overall impact of budgetary slack is highly contingent upon the organizational context, including the effectiveness of internal control systems, the degree of organizational commitment, leadership style, and the integrity of the budgeting process.
ESG Disclosure: Financial Performance Improvement or Risk-Taking Behavior? Fitriyani, Andi Adelia Dwi; Franko, Marvin; Mukhtaruddin, Mukhtaruddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7914

Abstract

Artikel ini mengeksplorasi dua aspek dari pengungkapan Environmental, Social, and Governance (ESG) dengan mengintegrasikan temuan empiris terbaru dari 20 studi yang telah melalui proses peer-review yang dipublikasikan pada jurnal akademik dari tahun 2020 hingga 2026 yang tersedia dalam basis data ScienceDirect, Scopus, dan Wiley. Temuan menunjukkan bahwa pengungkapan ESG dapat sekaligus memberikan peluang untuk peningkatan finansial serta menimbulkan risiko dan ketidakstabilan, dengan hasil yang bergantung pada faktor-faktor seperti kualitas pengungkapan, lingkungan regulasi, karakteristik industri, dan karakteristik unik perusahaan yang terlibat. Pengungkapan ESG yang menyeluruh dan dapat dipercaya meningkatkan kinerja keuangan melalui berbagai saluran seperti penurunan biaya modal, peningkatan akses terhadap investasi yang berfokus pada ESG, menarik investor institusional, peningkatan efisiensi operasional melalui inovasi berkelanjutan, penguatan hubungan dengan para pemangku kepentingan, serta peningkatan efisiensi dalam penetapan harga di pasar modal. Pengungkapan ESG juga dapat menimbulkan risiko keuangan, terutama melalui peningkatan fluktuasi harga saham ketika muncul berita keberlanjutan yang negatif, upaya pengungkapan strategis yang dapat menyebabkan kelebihan informasi, peluang untuk klaim keberlanjutan yang menyesatkan dan pengelolaan laba, hubungan non-linear di mana pengungkapan yang berlebihan menghasilkan biaya kepatuhan yang tidak proporsional, serta ketidakkonsistenan dalam penilaian ESG yang menimbulkan ketidakpastian serta tantangan yang terkait dengan penerapan praktik pengungkapan wajib. Tinjauan ini menyimpulkan bahwa hubungan antara pengungkapan ESG dan kinerja keuangan pada dasarnya bergantung pada konteks, bukan bersifat secara universal menguntungkan atau merugikan.
Automation Bias and Professional Skepticism in AI-Assisted Auditing: A Systematic Literature Review Annisa Rizkyta Yulie; Naufal Adiwidya Ramawi; Alya Zalfa Adelinia; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the relationship between automation bias and professional skepticism in the context of AI-assisted auditing using a Systematic Literature Review (SLR) approach. The rapid development of Artificial Intelligence (AI) has significantly transformed auditing practices by enhancing efficiency and data analysis capabilities. However, the adoption of AI also introduces risks, particularly the tendency of auditors to overly rely on system-generated outputs (automation bias), which may reduce their level of professional skepticism. This study applies the PRISMA-guided SLR method to review articles published between 2021 and 2026 from various scientific databases. The findings indicate that while AI improves audit quality and efficiency, it also affects auditors’ cognitive behavior, especially in decision-making processes. Automation bias arises due to high trust in AI systems, limited understanding of algorithms, and pressure for efficiency. In this context, professional skepticism plays a crucial role as a control mechanism to mitigate bias and maintain audit quality. This study concludes that a balance between technological utilization and the application of professional skepticism, along with stronger governance and technological literacy, is essential to ensure the optimal use of AI in auditing.
Dinamika Koneksi Politik dan Keberagaman Gender TMT dalam Memengaruhi Transparansi Pelaporan Keuangan Talita Adelia Zahira; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

Financial reporting transparency is a crucial element for economic decision-making, yet its integrity is often influenced by internal governance structures and the external political environment. This study aims to examine and summarize scientific findings regarding the influence of gender diversity in Top Management Teams (TMT) and political connections on financial reporting transparency. Using the Systematic Literature Review (SLR) method, this research analyzes 18 scientific articles published between 2020 and 2026. The review results indicate that gender diversity consistently has a positive impact on the quality of corporate information through improved accrual quality, disclosure of Environmental, Social, and Governance (ESG) performance, and the prevention of fraudulent activities. Conversely, political connections act as a "double-edged sword"; on one hand, they tend to decrease transparency related to tax and earnings management due to agency problems, but on the other hand, they can drive the quality of sustainability reports to maintain public legitimacy, particularly in the context of the Indonesian market. These findings also reveal that excessive political influence potentially weakens the positive impact of gender diversity. This research recommends the need to strengthen female representation on boards and implement stricter auditing mechanisms for politically connected firms.
Co-Authors Abdul Manan Adhalia Tryani Agil Novriansa Alfarizi, Ikhsan Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Alya Zalfa Adelinia Annisa Rizkyta Yulie Astuti, Cantika wati famly Bernadette Robiani Cantika Mauli Tamara Marasin Cinda Nongfasya Ruwary Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Fadlurahman, Rafi Failasufa, Mila Farahdiba M C, Siti Febriani, Fenti Fitriyani, Andi Adelia Dwi Florencia, Irene Tri Franko, Marvin Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Hanifah, Nur Fadilah Harefa, Tulus Hasibuan, Mahdanisa Anggita Helmy Royaldi Ika Sasti Ferina, Ika Sasti Imam Asngari Jainal Arifin Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Jhonson, Jhonson Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Kiky Anggrita Kisma Dian Krisna Praditya Marliana Marliana, Marliana Marliani Marliani Martinus Priandono Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Muzakki, Faiz Nabila, Nasywa Naufal Adiwidya Ramawi Nazari, Esa Cahyani Novelia, Riska Novelia, Rizka Nugraha, Ahmad Rafli Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Padriyansyah Prasetyawati, Tyas Pratama, Bobby Pratiwi, Trie Sartika Pungki Purnomo, Pungki Purba, Anggi Martuah Putra, Edo Arta Fandala PUTRI RIZKIYAH Putri, Ayu Fitria Putri, Mareta Putri, Shelly Prahadian Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Ruwary, Cinda Nongfasya Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Sakinah, Salsabilah Catur Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Sasha Salsabilah Setiawan, Eka A Setiawati, Riza Shelly, Kartasari F Siahaan, Hani Sihombing, Belandina Anita Sere Sinta, Clara Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Talita Adelia Zahira Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zaneta, Delia Zara Zufaro, Vanza Atha Zurdiansyah, Zurdiansyah