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Maya Sari

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The Mediating Role of Financial Performance on the Relationship between Capital Structure and ESG performance of Ghanaian Non-Financial Firms Ampomah, Philipina; Andriana, Denny; Nugraha, Nugraha; Sari, Maya; Mac-Moqu, Francis Kortey
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1269

This study empirically analyzes the mediating effect of financial performance on the relationship between capital structure and the ESG performance of listed non-financial firms in Ghana. Using panel data from 16 firms enlisted on the Ghana Stock Exchange from 2015 to 2024, the study adopts the random-effects model. The results show that (1) both debt and equity capital have a negative influence on ESG performance, corroborating the agency theory; (2) debt capital does not significantly influence financial performance, but equity capital positively influences financial performance, violating the Modigliani and Miller theory; and (3) financial performance has a positive influence on ESG performance, corroborating the resource-based view theory. Further analysis regarding the mediating effect shows that financial performance partially mediates the relationship between capital structure and ESG performance. The study emphasizes the need for managers to be cautious when choosing the optimal capital structure, bearing in mind that improved financial performance is one of the ways their capital structure decisions can enhance ESG performance. The novelty of this study lies in the development and validation of a mediation model of capital structure, financial performance, and ESG performance in a sub-Saharan African context, enhancing our understanding of corporate finance in underdeveloped capital markets.

FISCAL AUTONOMY AND REVENUE GROWTH: THE IMPORTANCE OF SPATIAL CONTEXT IN LOCAL GOVERNMENT REFORM Edem Lekettey; Nugraha, Nugraha; Maya Sari; Denny Andriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18729038

This study examines the revenue growth performance of Ghana's Metropolitan, Municipal, and District Assemblies (MMDAs) and explores the moderating influence of population density on the relationship between financial autonomy and revenue growth. This study analyzes the impact of institutional capability and spatial context on subnational fiscal performance in the context of Ghana's decentralization, based on fiscal federalism and institutional theory. Auditor-General's Reports and the Ghana Statistical Service provided data on 261 MMDAs from 2018 to 2023. Stata 18 and R 4.3 were used for fixed-effects estimation, the system generalized method of moments (GMM), robustness testing, and moderation analysis using Hayes' PROCESS Model 1. The results indicate that financial autonomy substantially improved subnational revenue growth (β = 0.0036, p < 0.001). Population density did not significantly reduce this association (β = -0.0031, p = 0.108). Further analysis indicates that the fiscal benefits of autonomy are more pronounced in low-density assemblies, suggesting that institutional and administrative efficiencies play a more critical role in fiscal performance than population size. The findings indicate that decentralization reforms should prioritize improving governance quality, institutional discipline, and fiscal accountability, rather than demographic or spatial considerations. This study represents the first application of moderated panel models to 261 Ghanaian MMDAs, demonstrating that institutional strength, rather than population density, serves as the principal determinant of fiscal benefits from autonomy in developing countries. This finding contributes to the discussion on fiscal federalism and institutional theories.

Implementasi Metode CNN Berbasis Transfer Learning dengan Arsitektur MobileNetV2 dalam Klasifikasi dan Pemetaan Tempat Wisata Mira; Cahyaningtyas, Christian; Sari, Maya; Yuliana
Jurnal Ilmiah Informatika Komputer Vol. 30 No. 3 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/ik.2025.v30i3.56

The growth of tourism in the digital era encourages the use of social media as a source of visual data for destination analysis. This study aims to classify and map tourist attractions in West Kalimantan using a transfer learning-based Convolutional Neural Network (CNN) method with the MobileNetV2 architecture. A total of 454 images were collected through web scraping from the Instagram account @enjoykalbar, then through a process of elimination, augmentation, normalization, and manual labeling based on the West Kalimantan Disporapar tourism categories, namely Hills, Beaches, Cascades, Culture, Lakes, Rivers, Caves, and Forests. The dataset was divided into training data (70%), validation (20%), and test (10%). The model was built by freezing the initial layers of MobileNetV2 and adding a classification head, then drilled for 20 epochs using the Adam Optimizer and EarlyStopping and ReduceLROnPlateau callbacks. The training results showed a training accuracy of 95.8%, validation accuracy of 88.1%, and test accuracy of 80%. Further evaluation using the classification report yielded an overall accuracy of 89%, with an average precision of 0.93, a recall of 0.86, and an F1-score of 0.88. The model was then integrated into a category- and coordinate-based interactive mapping system to display the distribution of tourist attractions across 12 districts and 2 cities. The results demonstrate that the CNN transfer learning approach is effective for tourism image classification and supports spatial visualization in tourism promotion and planning.

Does sustainability strengthen asset pricing models? Moderating effects in the Fama-French framework on ESG leaders Maulana, Yasir; Nugraha, Nugraha; Disman, Disman; Sari, Maya
Asian Management and Business Review Volume 6 Issue 1, 2026
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol6.iss1.art10

This research investigates the moderating role of environmental, social, and governance (ESG) risk ratings in the relationship between traditional Fama-French framework and excess stock returns among companies listed in the ESG Leaders Index for the 2021–2023 period. Using moderated regression analysis (MRA), the findings reveal that small minus big (SMB) exerts a significant positive impact on excess returns, confirming the relevance of firm size as a pricing factor even within the sustainability-focused investment universe. Meanwhile, market risk and high minus low (HML) do not show demonstrate statistical relevance direct effects, although HML is marginally significant. Furthermore, ESG risk rating demonstrates a moderating effect only in the relationship between HML and excess returns, suggesting that sustainability considerations may weaken the traditional value premium. These results highlight the partial integration of ESG risk into asset pricing dynamics and underline the essentiality of incorporating ESG factors in developing more robust, sustainable investment strategies. The study provides practical insights for market participants, fund managers, and authorities navigating the transition toward sustainable finance in emerging markets.

DIVIDEND POLICY AND PROFITABILITY: AN EMPIRICAL ANALYSIS OF COMPANIES LISTED ON THE IDX Yulianti, Maria Lusiana; Purnomo, Budi Supriatono; Purnamasari, Imas; Sari, Maya
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 1 (2026): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i1.37720

This study investigates the relationship between dividend policy and profitability among companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. Employing panel data analysis on manufacturing and service sector firms, this research examines how profitability metrics influence dividend payout decisions. The findings reveal significant positive relationships between ROA, ROE, and dividend payout ratios, supporting signaling theory. Firm size, leverage, and free cash flow are identified as important determinants of dividend policy. Results provide valuable insights for investors, managers, and policymakers, suggesting that profitable firms distribute higher dividends to signal financial strength and reduce agency conflicts.

IMPLEMENTASI NILAI-NILAI ETIKA DALAM PROSES KOMUNIKASI ANAK USIA DINI Sari, Maya
Pedagogi : Jurnal Anak Usia Dini dan Pendidikan Anak Usia Dini Vol 12 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Surabaya

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

Penelitian ini bertujuan untuk menggambarkan bagaimana nilai-nilai etika dalam proses komunikasi anak usia dini di lingkungan PAUD. Pendekatan penelitian menggunakan metode kualitatif deskriptif library research dengan teknik pengumpulan data melalui observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa nilai-nilai etika seperti kejujuran, tanggung jawab, sopan santun, rasa hormat, dan empati ditanamkan melalui komunikasi yang dibangun secara sadar oleh guru, baik melalui teladan, cerita, bermain peran, maupun pembiasaan sehari-hari. Komunikasi tidak hanya menjadi sarana pertukaran informasi, tetapi juga sebagai media pendidikan karakter anak. Faktor pendukung dalam implementasi nilai-nilai etika meliputi pendekatan guru yang positif dan lingkungan pembelajaran yang kondusif, sementara hambatan utamanya berasal dari latar belakang keluarga dan keterbatasan waktu. Temuan ini memperkuat pentingnya komunikasi etis sebagai fondasi pembentukan karakter anak sejak usia dini.

The Role of Local Government Financial Performance in Achieving Sustainable Development Goal 11 Sari, Maya; Bakry, Mohammad Iqbal; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p05

This study examines the role of local government financial performance in achieving Sustainable Development Goal (SDG) 11, with a particular focus on Target 11.1 concerning access to adequate and affordable housing. The study is motivated by Indonesia’s persistent housing backlog and the extensive presence of slum settlements, alongside uneven fiscal capacity and suboptimal allocation of local budgets for the housing sector. The analysis employs panel data covering 542 local governments in Indonesia from 2019 to 2022, resulting in 2,144 observations, and applies a random effects panel regression model. The findings indicate that total solvency has a positive and significant effect on SDG 11 achievement, suggesting that stronger long-term fiscal capacity enhances sustainable urban development outcomes. In contrast, financial flexibility shows a significant negative effect, implying that excessive flexibility without clear development priorities may hinder SDG performance. Institutional age, population size, and archipelagic status as control variables also exhibit positive effects. Overall, the study underscores the importance of strengthening local fiscal governance to support sustainable housing development.

Analysis Of Macroeconomic Conditions On The Performance Of Protected Mutual Funds In Indonesia In Moderated Age And Size Of Mutual Funds For The Period January 2018 – August 2023 Tinjung Desy Nursanti; Nugraha; Ika Putera; Maya Sari; Erric Wijaya
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.155-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p09

This study aims to find evidence whether Macroeconomic Conditions can affect the Performanceof Protected Mutual Funds in Indonesia which is Moderated Age and Size of Mutual Funds forthe period January 2018 – August 2023. The motivation for this study comes from identifying therelationship between macroeconomic conditions and mutual fund performance simultaneously isvery important because it has significant implications in efforts to improve mutual fundperformance against macroeconomic conditions. However, there are limitations to empiricalstudies on the impact of these mutual funds because the data year series is limited to only a fewyears. Using the Random Effect Model (REM) panel regression method approach, the analysisperiod from January 2018 to August 2023 panel data on macroeconomics and mutual funds, itwas found that macroeconomic variables of the rupiah exchange rate against the US dollar (NT)had a significant influence on the performance of the highest mutual funds measured by the sharperatio. Meanwhile, macroeconomic variables that do not have a significant influence on theperformance of protected mutual funds are interest rate (SBI) and inflation (INF) variables. Thevariable age and size of mutual funds have a significant influence on the performance of protectedmutual funds. In addition to these independent variables, this study also used moderator /moderating variables. Moderator variables to see the interaction relationship between moderatorvariables and predictor variables (independent). Moderator variables are variables that canstrengthen or weaken the relationship between independent and dependent variables. Themoderator variables of this study are age and size of mutual funds

A Comparative Study of Fintech Literacy between Generation Y and Generation Z Nurhayati, Netti Siska; Yuliawati, Tia; Nugraha, Nugraha; Sari, Maya
Jurnal Ekonomi Manajemen Vol 11, No 2 (2025): November 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v11i2.17789

This study examines whether significant differences in fintech literacy exist between Generation Y and Generation Z in the context of increasing digital financial transformation. The use of technology in the financial sector is known as financial technology (fintech). The purpose of this study is to determine whether there are differences in Fintech Literacy between generation Y and generation Z, given that these two generations absorbed internet technology in their youth to adulthood, in the mid-1990s to 2000s. In this study, Fintech Literacy refers to the Diffusion of Innovation (DOI) theory and the Technology Acceptance Model (TAM) conceptual model. In order to answer the research questions, questionnaires were distributed to 100 generation Y respondents and 183 generation Z respondents. Hypothesis testing was carried out using the Mann-Whitney Test, adjusted for the ordinal scale data form. The results of the hypothesis test show that there is no significant difference in Fintech Literacy between generation Y and generation Z. Beyond its empirical contribution, this study enriches the fintech literacy literature by demonstrating that generational differences may be less pronounced than commonly assumed, particularly when both cohorts are exposed to similar technological environments

A Moderated Mediation Analysis of Islamic Bank Stability in Asian OIC Countries Amalia, Shendy; Heryana, Toni; Waspada, Ikaputera; Sari, Maya; Ho, Thuy Tien
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42823

Purpose: This study investigates the relationship between asset diversification and Islamic bank stability by incorporating profitability as a mediating variable and managerial ownership as a moderating variable. The study aims to determine whether diversification contributes to financial resilience and whether internal governance mechanisms reinforce this effect. Methodology/approach: Using panel data from Islamic banks in OIC Asian countries during 2020–2024, the analysis applies Hayes’ PROCESS Model 15, allowing the simultaneous examination of mediation and moderation effects within a single analytical framework. Findings: The results show that managerial ownership plays a decisive role in influencing Islamic bank stability, with evidence pointing to a destabilizing governance effect. Conversely, asset diversification and profitability do not demonstrate a meaningful relationship with stability. Additional analysis indicates that profitability does not mediate the diversification stability nexus, and managerial ownership does not condition these relationships. These findings highlight the dominant role of governance incentives over diversification strategies in explaining stability outcomes among Islamic banks. Practical implications: The study enriches the agency–governance discourse in Islamic finance and offers policy insights for strengthening the long-term resilience of Islamic banks. Originality/value: The research introduces a moderated mediation framework integrating diversification, profitability, and managerial ownership using Hayes’ PROCESS Model 15 in the context of OIC Asian Islamic banks.

Co-Authors ,, Erwansyah Abdul Aziz, Nor Farradila Abdul Hamid Abdul Muhaimin Elyusufi Abdul Rozak Abdul Rozak Achmad Rizki Azhari Ade Gunawan Ade Gunawan Adilla Bahri Lubis, Nur Afdhal Surya Hamid Afkar, Alysa Humairah Agus Rahayu Agustian, Aldy Agustin, Roro Rian Agustini, Kamelia Agustinus Ngadiman Ahiase, Godwin Ahmad Afandi Ahmad Sabri Ahmad Sabri Ahmad Saeroji Aidhya Irhash Putra Akma Khairunnisa Al Muna, Nuna Alfiana, Rinta Alghifari, Erik Alhadi, Fahmi Ali Hasan Al Bahar Ali Usman, Ali Allenidekania Allenidekania Alwinda Manao Amalia, Shendy Amirah, Eva Ammar, Muflih Ampomah, Philipina Anang Shophan Tornado Anayati, Wan Andriana, Denny Andrieta Shintia Dewi Anita, Apriliawati Antonius Antonius Arfina, Angga Arianto, Tezar Arifin, Adip Arista, Dora Arman Bemby Sinaga Armansyah Arrum Dwi Wahyuni Arus Reka Prasetia Asana, Annur Ramadhani Asih Rahayu Ajeng Agesti Askolani Askolani, Askolani Asma Asma Asriani, Elza Astuti, Fitri Diana Asya, Shadrina Aulia Rahman Harahap Awudu, Shaibu Ayu Juni Sihombing Ayu Nurwitasari Aziz Muradovich, Kayrdinov Aziza Maharani Azti, Tengku Mutiara Baehaqi Bahri, Aisyah Amanda Baihaqqi, Mhd Anggi Baihaqqy, Mochammad Rizaldy Insan Bakry, Mohammad Iqbal Balang, Fransiskus Barokah, Tetty Baso Pallawagau Budhi Pamungkas Gautama, Budhi Budiharto, Toto Caesarya, Sesy Cahyaningsih, Desi Cahyaningtyas, Christian Chairul Furqon, Chairul Chandra, Dicky Chatarina Umbul Wahyuni Ciptagustia, Annisa Dabi, Rowland Dabi, Rowland Seyram Koku Dahrani, Dahrani Daviq Chairilsyah Davu Raissa Elazar Dedy dedy dedy, dedy Desi Desi, Desi DESSY ADRIANI Destrinelli Destrinelli Desy Tri Anggarini Dewantara, Bachtiar Dewi, Intan Kumala Dian Kurnianingrum, Dian Dibias Lazuardi Maulid Dinda Adela Disman Disman Disman Disman, Disman Diwa Ardhaza Dona Afriyani Dwi Budi Santoso Dyan Eka Tamara Dynaria Siregar, Yetti Edem Lekettey Edi Suryadi, Edi Edisah Putra Nainggolan Efendi, Rinja Eka Nurmala Sari Eko Prihandono Eli Ratni Elni Fatimah Elviana Elviana, Elviana Elvina Sari Ema Nur Amalia Endah Wahyuni Erika, Friti Sinta Erric Wijaya, Erric Erwan Efendi Etika Pujianti Euis Bandawaty Fachrur Rozi Fajar, Pipih Nurul Fajri, Arinal Fanji Wijaya Fauziah, Sheilla Nurul Febri Nur Salamah Febrimeli, Dwi Febtrina, Rizka Feskaharni Alamsjah Feti Karfiati Memed Fidiana, Fidiana Fikri, Rizal Firman Ganda Manik Fitmawati Fitmawati Frido Sarita Simatupang Fuad Muchlis Furqan, Andi Chairil Gaol, Liska Yuni Br Lumban Ghotan Rolandi Ginting, Intan Anisa Gudiato, Candra Gunawan, Fany Gusmaneli Gusmaneli Gusmita Zalianti Habiddin Hairani, Debby Riana Hakiki, Iqbal Hanafi Nasution Handayani, Oktavia Hanif, Faizira Nur Hanifah Yusuf Harahap, Yanti Novita Hardita, Lisha Febrianty harisandi, Prasetyo Harun, Muhammad Fiqri Hasibuan, Ira Maulida Sari Haugesti Diana Helty, Mestika Riza Hendra Budiono Henny Herwina Heny Hendrayati HERI SUSANTO Herliani Herliani Heryana, Toni Heskia, Carlo Hidayat, Arman Hilman Firmansyah, Hilman Hilman, Shinta Indriawati Hindriyanto Dwi Purnomo Ho, Thuy Tien Hukmi Hukmi, Hukmi Husnul Khatimah Ibnu Rawandhy N. Hula Ika Putera Ika Putera Waspada Ikaputera Waspada, Ikaputera Ikaputra Waspada Ikhsan, Sugiyanto Ikin Solikin Ilahi, Wahyu Ilaina, Shofy Imas Purnamasari Indriyani Handyastuti Ingsun Kumala Irti Intan Royana Silalahi Irawan, Rini Larasati Irawati Irfani Irfan, Irfan Irfanny, Riza Irvandi, Wandra Irwan Sembiring Isnaniar Istiqamah, Istiqamah Iwan Kurniawan Iwan Kurniawan Jalaludin, Engga Januri, Januri Japo Alberto Jasmi Jasmi Jaya, Andi Eka Putra Jiye Jin Jufrizen Juju Masunah Julia Famor Pratami Julia Rahmah, Julia Juliana Br Simbolon Juliana br Simbolon br Simbolon Juliana, Nur Julita, Sety Kadewi, Ami Kamola , Yusufova Karimaliana, Karimaliana Karo, Tiy Kusmarabbi Karsiwan Karsiwan Kartika Sari, Lia Kasmiruddin " Khamiliyah, Lili Komariah, Elis Kpodo, Percy Chris Krishna Yuliawati, Ayu Kuntum Khaira Kurniadi, Elika Kurniawan, Ahmad Afrideni Kusnendi, Kusnendi Kusumah, Echo Perdana Kusumah, Reni Risnawati Laisya Okta Preyera Laster Jujanwar Bancin Latifah Sukmawati Yuniar Lekettey, Edem Leonardo, Enrico Lesmana, Hendy Lestari, Firda Maulani Lestari, Jayanti Rida Lestari, Nining Puji Lestari, Popy Lestary, Lena Lili Adi Wibowo Lilies N Tangge Lindesi Yanti Lisna, Yusi Yusnita Juwita Livia Fransiska Lubis, Febby Putri Anasya Luckyardi, Senny Lumbatoruan, Astuti Lusha Natasya Lusi Marleni, Lusi M. Arief Ramdhany M. Yazid Mac-Moqu, Francis Kortey Mahara, Khairunnisa Maimunah R Maimunah R Maimunah, Ai Maini Sitepu, Juli Maisyarah, Rini Mar Atun Saadah Mardhatilla, Mely Mardin, Mardin Maria Angela Siokalang MARIA BINTANG Mariana Mariana Mariati Siregar, Laura Marsia, Marsia Masriani . Masripah, Imas Siti Masrul Mathewi, Mathewi Maulana, Yono Maulana mawar sari Maysarah Nabila Mayta Novaliza Isda Mega Yusdian Puteri Mia Adilla Mira Mira Mira MMSI Irfan ,S. Kom Mochammad Imron Awalludin Moh. Yuddy Yudawirawan Mufarizuddin Mughni, Gilman Muh. Fahrudin Alawi Muhamat, Amirul Afif Muhammad Afif Muhammad Andi Prayogi Muhammad Baihaqki Muhammad Basyir Muhammad Firza Alpi, Muhammad Firza Muhammad Idris Muhammad Irfan Nasution Muhammad Luthfi Muhammad Luthfi Muhammad Nadjib, Muhammad Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Ridho Muhammad Shareza Hafiz Muhammad Sofwan Muhammad Syahrizal MUHAMMAD YUSUF Muhammad, Saiful Muhyarsyah, Muhyarsyah Munaya Fauziah Muntholib Muriati, Dewi Sri Mursyidin Muslih Muslih Muslima Muslima, Muslima Mutata Uwi’ah Mutoharoh, Latifatul Nababan, Donal Nabila, Alfina Nadeak, Thomas Nadia Putri Nadia, Sherly Nadira Nurul Fathiyah Nasution, Affrina Nasution, Alamsyah Nasution, Mayang Sari Nasyalia, Cut Natasya, Lusha Natonis, Rolfi Nengsih, Luluk Wahyu Nery Sofiyanti Netti Siska Nurhayati Ngadimin Ngadimin Niha, Sarah Atun Niken ananda Nirzalin Nopiazinda, Adelia Nopita Yanti Sitorus Nopitasari, Nopitasari Novel Ersa Ilfada, Dwi Novi Anggelia Tratama Noviani, Doris Novien Rialdy Novitry, Viony Noviyanti P, Noviyanti P Nugraha Nugraha , Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugraha, N Nugroho, Very Sapto Nur Afifah Harahap Nuranti Rumela Sirait Nurbani, Tri Nurcahyo, Azriel Christian Nurlinda, Andika Nurmala, Eka Nurohmah, Endah Nursayuti, Nursayuti NURUL HIDAYAH Nurul Ilmi, Nurul Nurul Siti Jahidah Nuryadin, Rully Nyimas Heny Purwati Oce Ridwanudin Olieviani, Marisa Onsardi, Onsardi Osep Yasier Almunsiri P, Noviyanti P, Noviyanti. Padilah, Siti Panab, Fridon D. Pane, Yuni Sarah Pardede, Rachel Christa Masniari Pawitra, Mohammad Tyas Perdana, Yoga Perdananti, Primanola Pohan, Mukmin Pranata, Syafroni Pratama, Siswa Pri Agung Danarahmanto Prihadi, M Dana Primawita Oktarima Puji Lestari, Sri Purnawati, Tri Purnomo, Budi Supriatono Purwandari, Istiti Purwati, Nyimas Heny Puspo Dewi Dirgantari Puteri, Mega Yusdian Putra Santoso Putri Lilis Dyani PUTRI WULANDARI Putri, Aghnia Meilana Putri, Ariana Diyah Anesti Putri, Izmi Adinda Qudratov, Inomjon Rachmadi, Moch Faizal Raden Mohamad Herdian Bhakti Radiman Radiman Radiman Radiman, Radiman Rahayu, Sri Ulfa Rahma Siska Utari Rahmayati Rahmayati, Rahmayati Rahmi Safitri, Rahmi Rakhmaji, Iqbal Rakhman, Ani Rakhmanita Ramadhan, Nanda Ramadhani, Indi Ramadhaniyah, Mona Rambe, Rizkina Ramadhani Ramdhonah, Zahra Rapida Saragih Rasdiana, Rasdiana Rasyidah Ratna Gumilang, Risa Ratri Harida Ratu Dinny Fauziah Renhoran, Farida Rennyta Yusiana Resti Indriarti Retno Wahyuningrum Rifani, Putri Ardila Rifda Afifah Rifki Hafas, Hafriz Rikawati Ginting Munthe Rinta Alfiana Ririn Ariyanti, Ririn Risdalina Risnati Malinda riswanto riswanto Rita Tri Yusnita Rizki Anugrah, Rizki Rizki Maulana, Rizki Rizki Yunanda Robert Sinaga Rofi Rofaida Rohan Ghaffaruddin, Muhammad rohmawati Rohmawati, Wahidah Roida Ervina Sinaga Rony, Zahara Tussoleha Rosadi, Asep Rosina Sitohang Rostina Sundayana RR. Ella Evrita Hestiandari Ruliandari, Latifa Rulli Hidayatullah S, Rizki Eka SA, Erik Sabinus Beni SABRINA, ELSA Safina, Nila Sahra, Maidina Sahureka, Marthine Salamah, Febri Nur Salfarini, Eligia Monixa Sandrina Dwi Melany Saputra, Yoerdy Agusmal Saputri, Diska Ayu Sara Wandari Saragih, Aji Fadillah Sarbaini Sarbaini Sari, Denny Novita Mayang sari, Mutia Satari, Karmelita Satyadharma, Maudhy Sayono Senny Luckyardi Sentot Purboseno Setiawati, Dewi Nur Shafira, Aliya Shafitri, Novia Mahera Sherlyna Puasari Shofy Ilaina Siolimbona, Indra Siregar, Ayu Irmayana Siregar, Marlina Siti Hawa Siti Kurniasih Siti Mujiatun Siti Rahayu Sitorus, Mido Ester Situmorang, Menara Wati Siwi Istiana Dinarti, Siwi Istiana Sobana , Dadang Husen Solihat, Deti Farida Sopian, Erik SORAYA, RATNA Sri Anum, Dani Sri Fitri Wahyuni Sri Puji Lestari SRI RAHAYU Sri Utami Widyaningrum Sriana Dewi Stefanus Laga Tukan Sua Betria Dhani Sugianto, Helena Anggraeni (Reni) Tjondro Sugiyono . Suhono Suhono, Suhono Sukma Lesmana, Sukma Sulistiawati, Reni Sumari Sumari Sundari, Aisyah Suryadi, Yopi Susanti Susanti Susiyanti Susiyanti Suwarno Swandi, Monica Kharisma Syafiqo, Syafira Auliani Syafitri, Yenni Syafrida Hani Syah, Razha Jamsik Syahputra, Fahmy Syaiful Amri Syamsiati . Thomas, Shanti Tia Yuliawati Tika Arwinda Tinjung Desy Nursanti Tita Maulidya Titin Supriatin TITIN SUPRIATIN, TITIN Titin Sutini Toni Wandra Tri Wulandari Triyono Adi Tristanto Ulfa Nurullita Utama, Wahyudayanto Utami, Nyda Utin Desy Susiaty Uwi’ah, Mutata Valina Julia Cahyani Vanessa Gaffar Veithzal Rivai Zainal Vemy Suci Asih, Vemy Suci Wahidatussa'diyah, Binti Wahyuni, Agus Wakhyuni, Emi Waluyanti, Fajar T Wardatus Sholihah Wartini, Tini Waspada, Ika Putera Wazdi, Babay Parid Wellyalina, Wellyalina Widia Astuti Widia Astuty Widodo, Melly Andani Widya Sastika Willma Fauzzia Wimpi Siski Pirari Winanda, Yola Wiwik Norlita Yani Nurhayani Yanti, Pitri Yasir Maulana Yayat Supriyatna Yeremia Niaga Atlantika Yoga Pratama Yono Maulana Maulana Yukans, Septy Sari Yulandri, Elsa Yuliana Yuliana Yuliantie, Putri Yuni Listiarini Yunika Afryaningsih Yusi Nurmalasari Zahro, Naila maulani Zainol, Fakhrul Anwar Zakariya Pamuji Aminullah Zakiah Zakiah Zalianti, Gusmita Zein, Jus Yuly Evi Zein Zulfadhli Zulfadhli Zulia Hanum

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