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Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Mutmainah, Siti; Kurniawan, Khomsin Fajar
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 1 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.38

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations. The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
Pengaruh Diversifikasi Industri Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Mutmainah, Siti; Aprilia, Zulfa
Jurnal Akuntansi dan Governance Andalas Vol. 4 No. 1 (2021): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.61

Abstract

The purpose of this study is to examine the effect of industrial diversification on earnings management with independent commissioner as a moderating variable. The independent variable used in this study is industrial diversification measured using 1-Herfindahl Hirschman Index (1-HHI). The dependent variable in this study is earnings management which is measured using absolute discretionary accruals from the modified Jones model. Later, the moderating variable of independent commissioner is measured using three proxies that is the proportion of independent commissioners, the average level of attendance of meetings, and educational background. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study used purposive sampling method to collect the data and obtain a total of 108 research samples consisting of 27 companies for 4 years. The test analysis used multiple linear regression analysis models and moderated regression analysis (MRA). The result of this study indicates that industrial diversification has a significant positive effect on earnings management. Then, the proportion of independent commissioners and the average level of attendance of independent commissioners in meetings cannot weaken the relationship between industrial diversification and earnings management. Meanwhile, the educational background of independent commissioners can weaken the relationship between industrial diversification and earnings management.
Snowball Throwing Instructional Model: Middle School Students’ Learning Interest in Islamic Education Mutmainah, Siti; Makbuloh, Deden; Saputra, M. Indra
ETDC: Indonesian Journal of Research and Educational Review Vol. 5 No. 1 (2025): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v5i1.4291

Abstract

This study intends to determine the effect of the snowball-throwing learning model on students' learning interest in Islamic religious education at the middle school level. The initial problem was low student interest and attention due to monotonous learning methods. This research employed a quantitative approach with a post-test-only control group type of quasi-experimental design. The method of sampling involved one experimental class using the Snowball Throwing model and one control class using conventional methods at Middle School 1 Waway Karya. The instrument used was a learning interest questionnaire that had been tested for validity and reliability. Data analysis was conducted through normality tests, homogeneity tests, and t-tests. The results indicated that the data were normally distributed and homogeneous. The t-test yielded a significance value of 0.008, which is less than 0.05 (p < 0.05), indicating a significant difference in learning interest between the two groups. Students who learned using the snowball-throwing model had a higher learning interest compared to students who learned with conventional methods. The activity of making and throwing questions in the form of paper balls was proven to be able to increase students' interest and attention in learning. The contribution of this research is to offer the snowball throwing model as an effective alternative learning strategy to increase students' learning interest in Islamic religious education subjects.
Implementasi Model Belajar Problem Based Learning untuk Meningkatkan Hasil Belajar Materi Gaya di Sekitar Kita Mata Pelajaran IPAS Kelas 4 SDN Mojoroto 1 Wahyuni, Rika; Novitasari, Aprilia; Khusnaini, Faridhotuz Zulfa; Hidayah, Nurul; Yuliana, Siti; Mutmainah, Siti; Nurmilawati, Mumun
Jurnal Simki Postgraduate Vol 3 No 4 (2024): Volume 3 Nomor 4 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jspg.v3i4.1081

Abstract

Low scientific literacy occurs in students at SDN Mojoroto 1. The cause is also the same as the general problems that occur in Indonesia. Based on this, a learning approach is needed that can improve students' abilities optimally, both in cognitive, affective, and psychomotor aspects. One approach that is considered effective in improving student learning outcomes is Problem-Based Learning (PBL). This study uses PTK (Classroom Action Research). The application of the Problem Based Learning (PBL) learning model to fourth grade students of SDN Mojoroto 1 significantly improves learning outcomes. This is indicated by an increase in the average student score from cycle I of 28.3 to 53.1 in cycle II, and finally reaching 84.8 in cycle III, with a percentage increase in learning outcomes between cycles of 24.8% and 31.7%. The N-gain test which obtained a percentage of 78.2% showed that the PBL model was in the effective category. This success was strengthened through reflection and improvement from the previous cycle, which made the implementation of PBL in cycle II more optimal with a success rate of 100%. The PBL model has been proven to improve student understanding, activeness in learning, and critical thinking skills.
FINANCIAL DISTRESS DAN MANAJEMEN LABA: PERAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI Syindy Cantika; Siti Mutmainah
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.5071

Abstract

Kasus manajeman laba pada perusahaan akan memengaruhi keadaan perusahaan baik saat ini atau masa yang akan datang. Manajeman laba dapat dipengaruh oleh berbagai hal salah satunya dengan terjadinya financial distress di perusahaan. Salah satu cara mengurangi terjadinya manajeman laba yang disebabkan keadaan financial distress ialah dengan menguatkan pengawasan, salah satu bentuk pengawasan ialah kepemilikan perusahaan oleh pihak keluarga karena pihak keluarga menginginkan perusahaan terus berkembang untuk generasi mereka selanjutnya. Tujuan penelitian ini untuk mengetahui hal-hal yang dapat menyebabkan manajeman laba dan hal yang dapat mengurangi penyebab terjadinya manajeman laba. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Populasi penelitian ini sebanyak 91 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Pemilihan sampel menggunakan teknik purposive sampling dengan jumlah sampel 33 perusahaan dan jumlah unit sampel sebanyak 165 unit. Teknik analisis data menggunakan uji inner dan outer model Hasil penelitian membuktikan bahwa financial distress berpengaruh positif terhadap manajeman laba. Hasil penelitian lainnya menunjukkan bahwa kepemilikan keluarga mampu memperlemah pengaruh positif antara financial distress dan manajeman laba. Penelitian ini memberikan kontribusi mengenai kebijakan perusahaan guna menginvestigasi penyebab terjadinya manajemen laba di dalam perusahaan. Keterbaruan dalam penelitian ini ialah penambahan variabel kontekstual lain berupa variabel moderasi.
Pengungkapan ESG dan Kinerja Perusahaan: Keunggulan Kompetitif sebagai Moderasi Fauziyah Syifa Nurlaila; Siti Mutmainah
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6986

Abstract

Main Purpose – This study aims to analyze the effect of ESG diclosure on firm performance with competitive advantage as a moderating variable. Method – The sample selected using purposive sampling from the financial industry listed on the Indonesian Stock Exchange (IDX) for the period 2021-2023. The analysis technique employed is panel data regression using E-Views. Main Findings – Theresult indicate thet ESG disclosure has a positive and significant effect on firm performance. However, competitive advantage does not moderate the relationship between ESG disclosure and frim performance. Theory and Practical Implications – These implications reinforce the importance of integrating ESG into business strategies to enhance competitiveness and create long-term value. Novelty – This study provide a perspective on the role of competitive advantage as a moderating variable in the relationship between ESG disclosure and corporate performance in the financial industry.
Medeteksi Indikasi Kecurangan Laporan Keuangan di BUMN: Analisis Tata Kelola Perusahaan dan Moderasi Biaya Audit Annisa Diah Kusuma Piri; Siti Mutmainah
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7084

Abstract

Main Purpose - This study examines the role of audit fees as a moderating variable in the relationship between corporate governance and financial statement fraud indications in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Method - The population includes all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period and a sample of 100 companies was selected using the purposive sampling technique. Main Findings - The results show that board meeting frequency has a negative effect on financial statement fraud indications, while independent commissioners have a positive effect. Additionally, audit fees strengthen the influence of board meeting frequency on financial statement fraud indications but weaken the effect of independent commissioners. Theory and Practical Implications - These findings encourage companies to strengthen corporate governance systems and serve as a basis for setting optimal audit fee policies to enhance audit quality and supervisory effectiveness in preventing financial statement fraud indications. Novelty - This study highlights the role of audit fees in enhancing corporate governance effectiveness in preventing financial statement fraud indications, an aspect that has received limited attention in previous research.
Pemberdayaan Petambak Udang Vanamei melalui Implementasi Pembangkit Hybrid (Turbin angin-Panel surya) untuk mendukung Budidaya Maulana, Frendi; Aritonang, Ridho; Maulita Purnama Sari, Eny; Mutmainah, Siti
Jurnal Pengabdian Masyarakat Ilmu Pendidikan Vol. 4 No. 2 (2025): September 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpm-ip.vol.4i.2.1077

Abstract

This community service project addresses the high operational costs of Litopenaeus vannamei cultivation by implementing a hybrid power system combining a venturi wind turbine and solar panels. The methodology utilizes the Plan-Do-Check-Act (PDCA) cycle to ensure active community participation and promote technology adoption, which is a key factor for the program's long-term success and sustainability. Economically, this implementation resulted in substantial benefits, demonstrating a 36.47% decrease in fuel expenses (Rp 1,399,000) and an overall operational cost efficiency of Rp 4,021,500. This efficiency effectively improved aquaculture profitability, with profit increasing from Rp 15,071,938 to Rp 15,969,750. Thus, the project offers a concrete, efficient, sustainable, and environmentally friendly solution for shrimp cultivation.
Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi Septiana Dwi Lestari; Siti Mutmainah
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 9 No 2 (2023): Agustus 2023
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v9i2.14829

Abstract

Fraud is a global problem that affects all organizations around the world. The results of the ACFE Indonesia survey show that in Indonesia Fraud the most common Fraud is through the whistleblowing. There are several factors that influence someone to do whistleblowing. This study aims to prove the effect of attitudes, subjective norms, perceived behavioral control, and perceived authentic leadership on whistleblowing and to examine the role of perceived organizational support in moderating these interactions. The sample used is ASN in the Tegal District Government. This study uses purposive sampling for the selection of respondents. The type of data used in this study is primary data. Based on the questionnaire distribution process, the number of samples was 449 respondents. Furthermore, testing the hypothesis in this study using the software WarpPLS 7.0 The results show that attitudes, subjective norms and perceived authentic leadership have a positive effect on intention internal whistleblowing. Meanwhile, perceived behavioral control has no effect on intention internal whistleblowing. Perceived organizational support can weaken the influence of attitudes, perceived behavioral control and perceived authentic leadership on intention internal whistleblowing and cannot moderate subjetive norms of intention internal whistleblowing.
OPTIMALISASI KONTEN JURNALISTIK MELALUI PENULISAN BERBASIS SEO (SEARCH ENGINE OPTIMIZATION) BAGI REDAKSI AL-MASHALIH DI MAN BONDOWOSO Dina Fitria Hasanah; Siti Mutmainah; Anita Widjajanti
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.6189

Abstract

Peralihan majalah pendidikan Al-Mashalih MAN Bondowoso dari media cetak ke publikasi berbasis website atau laman digital menuntut jurnalisnya untuk menguasai teknik penulisan yang sesuai dengan standar digital. Salah satunya adalah penerapan SEO (Search Engine Optimization) untuk memastikan konten yang dihasilkan mudah diakses dan ditemukan oleh audiens melalui mesin pencari. Pelatihan penulisan berbasis SEO ini bertujuan untuk meningkatkan kompetensi jurnalis muda dalam menulis artikel yang tidak hanya informatif, tetapi juga efektif dalam menarik pembaca di dunia maya. Pelatihan ini mengajarkan teknik SEO kepada jurnalis di MAN Bondowoso agar dapat menulis konten yang SEO-friendly. Metode pelaksanaan pengabdian terdiri dari beberapa tahapan. Tahap pertama adalah persiapan materi pelatihan SEO dan analisis kebutuhan peserta. Selanjutnya, peserta akan diberikan teori SEO dan praktik penulisan artikel SEO-friendly. Setelah itu, peserta akan melaksanakan latihan menulis artikel dengan bimbingan, diikuti evaluasi dan pemberian umpan balik untuk meningkatkan kualitas tulisan. Melalui pelatihan ini terdapat peningkatan kualitas tulisan yang dipublikasikan di Al-Mashalih dengan memanfaatkan teknik SEO, serta dapat meningkatkan peringkat artikel di mesin pencari.
Co-Authors Adelia Novita Kristanti Adelina Citradewi Adi, Nugroho Prasetya Advento Jerenimo Afif Nugraha, Daffa Agestin, Nabila Agung Ari Subagio Agustina, ⁠⁠Friska Ahmad Sufillah Zaeni Ahmad Suriansyah Ai Fatimah Nur Fuad Aini Nurul Aini, Shinta Alexander Pili Ratu Alomari, Saif Alvatun Ni'mah, Akhsani Alwin, Cindi Amilia Umi Astagina Amrin Ananda, Clara Andri Prastiwi Anggia, Sofina Anis Chariri Anita Widjajanti Annisa Diah Kusuma Piri Aprilia Novitasari Aprilia, Alfi Noor Aprilia, Zulfa Ardian, Muhamad Ardiantoro, Wahyu Tri Aritonang, Ridho Arum, Indah Arundina Fadilla, Alysia Aryati, fauziah Asep Purwo Yudi Utomo Asiahwati, Asiahwati Asidigisianti Surya Patria Awal Putra Suprianto Azizah, Hilma Azmi Baehaqi Bambang Hermanto BAMBANG SUNARKO baraq noor, rustam Barkah Caswita Celysabeta Marta Hutabarat Citriadin, Yudin Damayanti, Anggita Tresna Deden Makbuloh Devita Nur Hadiyani Dian Fitri Diani Ayu Pratiwi Dika Rosyiiddien Suryana Dina Fitria Hasanah Edi Siswanto Eka Zuliana Ekasari, Revalina Eko Retno Mulyaningrum Eli Hendrik Sanjaya Endang Wahyuningsih Eqy Wahyu Ramadhani Erawati, Dhini Erin Eka Citra Evi Susanti Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fadlillah, Fadlillah Faisal Faisal Faruq, Dukan Jauhari Fathir Fauzan . Fauziyah Syifa Nurlaila Fauziyyah, Hana Febriyanto Febriyanto FERA RATYANINGRUM Fera Ratyaningrum Ferdinan , Afrilianus fianingsih, Fina Okta Fiqrizzakiyah, Nadia Frederich Febrian Hermanda Frendi Maulana Ghozali, Muhtar Ginayah, Gina Gumilang, Yudithia Mega Gunawan, Kadek Rio Habibah, Noor Hafiz Rafi Uddin Hakim, Sofwan Mahmudil Halim, Cecep Abdul HAMIDAH Hamidah . Handayani, S.Kom, Indri Hasanah, Dina Fitria Herianto, Raditya Isnu Hilari, Firman Hilda Ramadhani Hopeman, Teofilus Ardian Huda, A. Thoriqil Humaira, Nazwa Nanda I Gede Pasek Ista Darma Ibnu Raju Humam Ibrena Nalsal Angelika Sembiring Ikvina Hasanatika Imam Zaini Indah Wahyuni Irvan, Muchamad Islami, Kaila Cahaya Iwan Budiyono Jaedi James Daniel Jati, Eling Purwanto Jauhari Faruq, Dukan Jayanti, Siti Nur Juanita, Vita Juniar, Eka Kenneth Pinandhito Khafi, Muhammad Muatho' bil Khairunnas Khairunnisa Khusnaini, Faridhotuz Zulfa Kintoko Kristanti, Adelia Novita Kurniawan, Khomsin Fajar Lailatul Arofah, Nur Latifatul Masruroh, Latifatul Laxmi Permata Sari Suardi Layali, Marisa Diana Sakhiro Lutfiah, Erlinda Oktaviani M. Arsyadi Ridha Mahbub, Mahbub Mahdalena Mahdalena Mahdalena Mansur, Ulil Mareta Noor Ahadiya Maria Ulfah Siregar Marsudi Masruri, M. Yazid Masruroh, Sayidah Afyatul Maulida Suryaning Aisha Maulidia, Eka Putri Maulita Purnama Sari, Eny Meilani, Dwi Asih Michael Andre Miftahul Jannah Moh Roqib Moh. Ali Aziz Mudakir, Ubaedillah Muhammad Anshari, Muhammad Muhammad Hafiz Muhammad Javier Badruttamam Muhammad Ryan Romadhon Mumun Nurmilawati Mustafidah, Hilyatul Musyarafah, Sumayah Nabila, Alya Nabila, Annisa Putri Nafi’ah, Jamilatun Naili Nazilatur Rohmah Nailis Saniyyah, Farah Naimah, Musfirotun Nazwa Azkia Ramadhani Ngaliyah Dwi Lestari Nico, Leonardus Nikmatus Sa’adah Nina Barokah Nunuk Giari M. Nur Amalyna Yusrin Nur Khasanah NURAENI, RANI Nurain Suryadinata Nurazizah, Eka Nurdiniawati Nurjanah, Aneu NURUL HIDAYAH Nurul Hidayati Nurul Widyawati Islami Rahayu Pahmi, Syifa Nurul Patricia, Vanesa Prameswari, Elfa Mahendra Prasetya, Muhammad Ilham Pratama, Hamdan Adhymaz Primasari, Nora Hilmia Purnani, Siwi Tri Purwati Putri Andini, Zaarani PUTRI WULANDARI Putri, Dewi Andina Putri, Ervina Rahma Rabbani, Faizzuddin Rafif Muflih Raharjo, Suko Rahmansyah, Muhammad Faiz Rahmawati, Anisha Rahmawati, Riris Trimaulida Ramadhani Irawan, Fajri Ramadhani, Novia Ramadina Fadila Wibisono Rambe, Muhammad Yusuf Resi Yudhaningsih Yudhaningsih Restiawati, Diana Rika Wahyuni Riyani Wulandari Riyanto, Kuncoro Budi Rizky Ridwan Rohma, Maulina Ainur roki Romadhon, Muhammad Ryan Romansyah, Roni Rona Mutiara Simanjuntak Rosmawati, Olis Rosyid, Dede Abdul Rufii Rustam Baraq Noor Rustarmadi Salapudin, Salapudin Saputra, M. Indra Saragih, Alfanadia Putri G. Sari Lestari Saridawati Sa’adah, Nikmatus Septiana Dwi Lestari Septiani Putri, Audriyana Intan Setiawan, Firman Shanti, Utari Anggita Sholichin, Agil Amirus Sholihah, Mar'atus Sholihah, Mufidatus Silvana, Anita SIREGAR, PUNGKI Siswanto, Deny Hadi Siti Jamilah SITI MAHMUDAH Slamet Wijiono Sokhi Huda Sopian, Akhmad Sri Wahyuningsih Stevanny Aprilia Djija Subagio, Agung Ari Sunarko Sundari, Dwi Rahma Suprianto, Awal Putra Supriyanto Supriyanto Surya Raharja Surya, Alfasha Syindy Cantika Tata Rustandi Teguh Ansyor Lorosae Thoriq Firdaus Arifin Tika Wulandari Titah Hilda Sabilah Triana Purie, Allisha Trisetyo, Febiola Anggun Trisnaini, Zelda Magsal Tumanggor, Edrivo Pandapotan Udin Suadma Uke, Ora Gorez Ulpah Maspupah Umi Farihah Umi Fathorikhah, Shelvia Uslan, Sugianto Utami, Mega Dewi Sri Utari Anggita Shanti utari, ita Vellysia Angelia Wahab, Roswanira Abdul Wahdah Refia Rafianti Warsihna, Jaka wati, asiah Widyawati, Merinda Wike Wiwin Rita Sari Wulan Suryandani Yani Rosita Rahmawati Yani Rosita Rahmawati Yenni Manurung Yulianti, Reva Yuniar, Caessa Deana Yusuffaza Khalifda Qrisdadra, Alfitri Zahra, Erneta Aisyia Zaini, Ahmad Sufillah Zakiyah BZ